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Oman: Country-by-country notification deadline extended to 30 April 2021

Oman: Country-by-country notification deadline extended

Country-by-country (CbC) rules (introduced in Oman in September 2020) include a requirement that all tax resident entities in Oman must file a CbC notification on or before the last date of the reporting fiscal year after satisfying certain conditions as “qualifying tax resident entities.”


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Under the CbC rules, all qualifying tax resident entities in Oman with a reporting fiscal year ending on 31 December were required to file the CbC notification on or before 31 December 2020. That date has been extended by four months in response to the implications of the coronavirus (COVID-19) pandemic on the business sector.

The extended due date for filing the CbC notification is 30 April 2021. 

KPMG observation

There is no extension for CbC reporting—which is still due within 12 months from the end of the reporting fiscal year. 

Read a December 2020 report prepared by the KPMG member firm in Oman

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