Article 202 mandates that the Tax Authority must issue official Tax Cards to all active establishments, Omani companies, and permanent establishments once the system is launched. This automatic issuance applies only to those entities that have already complied with their data notification duties under Article 11. This provision ensures that compliant taxpayers are promptly provided with the identification needed for government transactions (as required by Article 16 bis), effectively rewarding early compliance with the Law's data registration requirements.
Part 8 - Miscellaneous and Transitional Provisions
Article 202
[GTL Notes: Issuance of Tax Cards for Existing Taxpayers]
The Authority shall issue the Tax Card for taxable establishments, Omani companies and permanent establishments which carry on activity on the date specified in Article 201 of this Law if they have already submitted a notification containing the data relating to them within the time limit specified in Article 11 (second paragraph) of the Law.
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