A taxable person in Oman must submit a value added tax return to the Tax Authority within 30 days of the end of the tax period, using the form prepared for this purpose, and if it later finds an error or omission in the return it must submit an amended return within 30 days of discovering it.

The Deadline for Filing the Tax Return

The Value Added Tax Law provides that a taxable person must submit a tax return to the Authority within thirty days following the end of the tax period, on the form prepared for this purpose. If the return is not submitted by the specified deadline, the Authority has the right to assess the tax for that period and notify the taxable person of the assessment and its basis.

Particulars That the Return Must Include

The tax return must include, in particular, the value of taxable and exempt supplies, the value of imported goods, the value of output tax for the tax period covered by the return and the value of input tax claimed for deduction, and the value of the tax due for that period.

The Tax Period

The first tax period for any taxable person begins from the date of its registration, and each subsequent tax period begins on the day following the end of the previous period. The executive regulations set the length of this period, provided it is not less than one month.

Amending the Tax Return

If a taxable person finds that the return it submitted contained an error or omission, it must submit an amended return within 30 days following the date the error or omission was discovered, and this amended return is treated as the original return if submitted within this deadline. A tax return may not be amended after 3 years from the date it was filed, nor may it be amended once the Tax Authority has begun tax examination procedures regarding it.

The Consequences of Not Filing the Return on Time

The law empowers the Tax Authority to assess the tax for the tax period if the return is not submitted by the specified deadline, and it notifies the taxable person of this assessment together with the basis on which the Authority relied. The Authority may not assess the tax after 5 years from the expiry of the return-filing deadline, and this period extends to 10 years where the taxable person failed to register by the legally specified deadline. Since the resulting delay in payment triggers a monthly additional tax as well as the possible imposition of administrative fines, complying with the return's filing deadline and the accuracy of its data is the most important step for avoiding any extra financial burden on the business.

Legal References

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