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Oman: Guidance regarding excise tax imposed on certain beverages, products

Oman: Guidance regarding excise tax

Oman’s tax authority issued regulations concerning the excise tax imposed with regard to alcoholic beverages, carbonated drinks, energy drinks, pork and pork products, and tobacco and tobacco products.

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The regulations are known in English as: “Executive Regulations to the Excise Tax Law vide Tax Authority Decision No. 51/2020 (Excise Tax Executive Regulations).” Read an unofficial English language translation [PDF 360 KB] of the regulations, as provided by the KPMG member firm in Oman.

The excise tax on alcoholic beverages, carbonated drinks, energy drinks, pork and pork products, and tobacco and tobacco products was introduced by Royal Decree No. 23/2019 (Excise Tax Law). The regulations set forth:

  • Procedures for excise tax registration and deregistration
  • Conditions for setting up and operation of excise tax warehouses for excise tax suspension
  • Other situations qualifying for excise tax suspensions
  • Excise tax exemptions and refunds
  • Procedure for excise tax inspections and audits
  • Excise tax dispute resolution, including objections and appeals
  • Administrative penalties

The rate of the excise tax on alcoholic beverages is increased from 50% to 100% effective from 1 July 2020, and an excise tax on sugar sweetened beverages is effective 1 October 2020. Read a July 2020 report [PDF 210 KB] prepared by the KPMG member firm in Oman

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