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May 15, 2026

Article 9 mandates that if the owner of an establishment or permanent establishment is outside Oman during any tax year, they must designate a Principal Officer to discharge tax obligations in their absence. The appointed Principal Officer must be physically present in Oman to perform these duties. Furthermore, the Law restricts the Principal Officer from being absent from the country for more than ninety days during any tax year. This ensures that there is always a locally available responsible party to interact with the Tax Authority and manage the entity's tax affairs.

Part 2 - General Provisions

Section 3 - The Principal Officer

Article 9

[GTL Notes: Appointment in Absence of Owner]

In case the owner of an establishment or permanent establishment is present outside Oman during any tax year, he shall designate a person to be the principal officer responsible for discharging the obligations provided for in this Law, during the presence of the owner abroad. The principal officer shall be present during the period of the discharge of his duties, and he may not be absent for a period exceeding ninety days during any tax year.