Oman generally allows for the deduction of input VAT to offset output VAT for non-resident taxpayers. When input VAT exceeds output VAT in a given period, the excess may be carried forward to offset future output VAT payable by a non-resident having a permanent establishment in Oman, or a request for refund may be made. A non-resident business is eligible to apply for a VAT refund, if certain conditions are met.
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