Share with your friends

Oman: Measures concerning withholding tax, procedural rules clarified

Oman: Measures concerning withholding tax

Ministerial Decision No. 14/2019 (published in the official gazette on 10 February 2019) includes provisions that supplement and clarify the application of certain provisions under Oman’s tax law.


Related content

Previously, new tax measures were included in Royal Decree No. 9/2017 (February 2017). The new ministerial decision was issued to clarify certain tax measures, such as: 

  • Clarification of the scope, applicability, and exemption from withholding tax related to interest, dividends, and payments for the provision of services
  • Initiation of rules for “tax cards”
  • Introduction of new tax reporting requirements for governmental and other public bodies
  • Requirements related to tax inspections and tax-related “search and seizures”
  • Amendments to the rules governing the deductibility of bad debts, in-kind donations, and an increased limit for managerial remuneration allowed to partners
  • Clarification of the tax exemption for those engaged in certain industrial activity
  • Explanation of the rules for electronic filing of tax returns, and electronic document services provided by the tax authorities
  • Rules (and relaxation of conditions) for “small taxpayers”

Read a February 2019 report prepared by the KPMG member firm in Oman

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal