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13.4. Tax Audits

Effective fiscal year beginning 1 January 2017, Oman adopted the self-assessment regime, under which returns will be inspected by the tax authority on a sample basis only.

Effective 11 February 2019, the tax authorities are required to provide a prior notification specifying the date on which the audit will begin, the financial years that will be covered by the audit and other relevant information, to the taxpayer. Further, the tax authority may suspend reports issued by the legal auditors, if it is shown that the auditors helped the taxpayers in presenting inaccurate returns, accounts, registers, etc.

Statute of Limitations

The statute of limitations for a tax audit is 3 years (5 years prior to 1 January 2017) following the year in which the relevant tax return is filed. In the case of non-filing or fraud, the limit is five years.