Article 203

Establishments, Omani companies and permanent establishments which carry on activity on the date specified in Article 201 of this Law, which have not submitted the notification bearing the data related thereto within the time limit specified in Article 11 (second paragraph) of this Law and which are not excluded from the submission of notification in application of the third paragraph of that Article, shall commit to apply for issuance of the tax card on the form prepared for this purpose within the period specified by a decision from the Chairman.

The settlement of tax dues for the period during which the notification of data has not been submitted shall be conducted according to liberal rules to be determined by a decision from the Chairman upon approval from the Council of Ministers.

Submission of the application within the time limit specified in accordance with the first paragraph of this Article and the payment of tax dues, which have been settled according to the rules set forth in the preceding paragraph of this Article shall result in the exemption from any administrative penalties or punishments in accordance with Part Seven of this Law.

In the case of failure to submit the application in time limit specified in accordance with the first paragraph of this Article, the punishment stipulated in Article 184 (first paragraph) of this Law shall be applied.