The Oman Tax Authority (OTA) has published an English-language VAT Taxpayer Guide - VAT Return Filing. The purpose of the guide is to provide further clarification regarding the process of filing VAT returns, including information on registering for VAT, preparing VAT returns, filing VAT returns, VAT return payments or refunds, deferring payment on imports, and correction of VAT returns. Guidance is also provided with respect to tax periods, penalties, and record keeping.
Further informatio…