Oman Guide: How does Audit work for VAT in Oman?

VAT in Oman
How does Audit work for VAT in Oman

Supervision is done on a records and documents basis. If the Taxable Person uses computer systems, the Authority shall investigate and examine these systems to assure they are secure and satisfactory.

What are the rights of the Authority for VAT in Oman?

The authorized judicial officers of the Authority have the right to enter any place where the Taxable Person carries out the venture, the workplace, or any other workplace-related to the conduct of the transaction, at any time during the official working hours for supervision and audit. The employees have the right to enter any automated or electronic system that the Taxable Person uses to carry out the venture.

They may review the records, books, and documents specified in these Regulations, make copies thereof. Meet and discuss with employees, examine everything related to the technical, financial, and administrative aspects related to the activity, and take any measures deemed necessary to achieve the objectives of the Law. The Taxable Person in Oman must provide all that is required to aid them in carrying out their duties.

The Authority shall have the right to inspect and evaluate the electronic records of the Taxable Person, or any Person carrying out the venture, to ensure compliance with the provisions of the Law and Regulations. The employees of the Directorate General of Customs shall conduct the follow-up and control of the goods. The Authority may request from the importer to provide any details related to the imported or exported goods.

What are the duties of the Authority for VAT in Oman?

The Authority shall notify the Taxable Person of the date and place of the tax audit and its estimated period at least fifteen days before that date, provided that the notification includes, in particular, the tax periods subject to inspection and the required records, books, and documents to be inspected.

The Taxable Person may request an alternative date within five days from receiving the inspection notification provided that he clarifies the reasons for the request. The Authority may conduct the tax audit without prior notice if circumstances raise doubts about VAT evasion in Oman.

What is the Audit Procedure for VAT in Oman?

The tax audit must take place at the Taxable Person’s workplace, where he carries out the activity, during official working hours. The tax audit in Oman is at the Authority’s headquarters if Taxable Person’s workplace is not suitable for the inspection procedures. The Taxable Person shall provide the Authority with the records, books, and documents specified in the notification.

In all cases, employees of the Authority who are authorized as judicial control officers have the right to enter any headquarters of the Taxable Person whenever this is necessary to carry out the inspection work. The Taxable Person is required to allow entry to the Authority’s employees who are authorized as a judicial control officer and enable them to view the records, books, and documents.

The Taxable Person must provide all requested by the Authority’s employees during their conduct of the tax inspection within three days from the date of their request. The Taxable Person provides sufficient evidence of the difficulties that he faces in submitting these details, records, books, and documents within the specified period. The Chairman may grant the Taxable Person another appropriate period.

What are the other provisions for Audit for VAT in Oman?

The period of the tax audit shall be three months starting from the date the audit starts, and the Chairman may extend this period for another similar period based on a request from the employees conducting the inspection, provided that the employee indicates in the request the reasons and justifications for the extension. The audit shall be restricted to the tax periods specified in the notification unless the Chairman decides, based on reasons assessed, to inspect for other tax periods.

The Authority shall notify the Taxable Person of the results of the tax inspection in Oman, provided that the notification includes the following:

  • Tax assessment, or tax return adjustment, as the case may be.
  • The tax period for which the tax assessment has been prepared or adjusted.
  • The date of the tax assessment or the date of tax return adjustment.
  • The basis on which the audit of the Tax or adjustment of the tax return.
  • The value of the Tax due and the deadline of its payment.
  • Any other details determined by the Authority.

It is not permissible to re-inspect a tax period or elements previously inspected, raise tax assessment or adjust the tax return except in the event of receiving new information affecting the calculation of the imposed Tax, provided that the re-inspection is limited to what is stated in this information.
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