Oman's Value Added Tax Law grants a taxable person the right to object to a tax assessment, a return adjustment, or a registration decision before the Chairman of the Tax Authority within 45 days of being notified of the decision, with the possibility of a subsequent appeal before the Tax Grievances Committee, then a challenge before the competent court of first instance.

Objection Before the Chairman of the Tax Authority

The law provides that a taxable person has the right to object before the Chairman to a tax assessment or an adjustment of the tax return made by the Authority, or to a registration decision, its refusal, or its cancellation, within 45 days of being notified of the assessment, adjustment, or decision. The decision becomes final if the objection is not submitted within this deadline, and submitting the objection does not prevent the continued collection of the tax unless a deferral is decided.

The Period for Deciding the Objection

The Authority reconsiders the contested decision if the objection is accepted, within a maximum of 5 months from the date the objection was submitted, and this period may be extended for a further period not exceeding 3 months provided the objecting party is notified. The lapse of the specified period without a decision being issued is treated as a decision of refusal.

Appeal Before the Tax Grievances Committee

If the taxable person is not satisfied with the Chairman's decision on the objection, it has the right to appeal against it before the Tax Grievances Committee within 45 days of being notified of the Chairman's decision. The Committee decides the appeal within the scope of the appellant's requests, by upholding, amending, or cancelling the Chairman's decision.

Challenge Before the Courts

A taxable person has the right to challenge the decisions of the Tax Grievances Committee before the competent court of first instance formed of 3 judges, within 45 days of being notified of the decision. Challenging before the court does not prevent the continued collection of the tax, and settlement or arbitration is not permitted in tax disputes.

Why Missing an Objection Deadline Should Be Avoided

Each stage of a tax dispute (the objection before the Chairman, then the appeal before the Committee, then the challenge before the court) shares the same 45-day deadline from the date of notification of the decision being contested, and missing any of these deadlines without acting makes the prior decision final and conclusive, regardless of how well-founded the grounds for objection may be on the merits. Submitting an objection, appeal, or challenge also does not automatically suspend collection of the tax unless a deferral of payment is expressly decided, so meeting these precise deadlines is just as important as the strength of the legal arguments presented.

Legal References

For questions about your specific situation, you can ask the Oman Tax & Legislation Helper on Helpers, or consult a licensed chartered accountant.