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13.7. Appeal Procedures

If a taxpayer disagrees with an assessment, they may lodge an objection with the office of the Secretary General of Taxes. The objection against the assessment must be in writing (English or Arabic) and lodged within 45 days from the date of serving of the assessment order.

If the taxpayer disagrees with the decision of the Secretary General of Taxes, they may file a tax grievance with the Tax Appeal (Grievances) Committee, which has replaced the Income Tax Committee effective from 30 November 2020. The new committee is in charge of settling taxpayer appeals in relation to income tax, value-added tax, and excise tax. If not satisfied with the decision of the committee, the taxpayer may appeal with the Omani courts. The initial appeal can be made with the Primary Court, then an appeal to the appellate court, and finally a case before the Supreme Court. An appeal must be submitted within 45 days from the date of the decision.

The disputed tax is not payable until the objection/appeals process is complete.

COVID-19 Emergency Measures

In response to the COVID-19 pandemic, Oman extended the deadline to submit objections to assessment orders, which must normally be filed within 45 days of  order. The time limit to submit supporting documents and clarifications for on-going objection proceedings is also extended. The burden of proof is on the taxpayers to demonstrate that the delay in submission is due to the impact of COVID-19.