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Responsible Person in VAT Oman

VAT in Oman
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Responsible Person in VAT Oman is any person related to the Taxable Person and represents him in executing the obligations according to the provisions of Oman VAT Law. The Taxable Person shall appoint the Responsible Person and notify the Authority of this by the procedures determined by the Regulations, subject to the provisions of Article (2) of this Law. 

In the event of the Taxable Person does not appoint the Responsible Person in VAT Oman, the Chairman may appoint a person that has a relation with the Taxable Person’s activity and the taxable person needs to be notified.

Who can be the Responsible Person in VAT Oman?

The Chairman, through a decision, may determine the credentials for the Responsible Person in VAT Oman. The Responsible Person is:

  • Sole proprietorship: 
    1. The owner or the manager 
    2. The judicial guard or Bankruptcy Manager in the case of imposing the judicial guardianship or declaring bankruptcy.
  • Company: 
    1. One person Company: The owner or manager
    2. General Partnership or Limited Partnership: Partner or manager 
    3. Joint Venture Company: The manager approved by the partners to undertake the Company’s management activities, whether from among the partners or a third party.
    4. Joint Stock Company: The chairman of the board of directors or the manager authorized by the board of directors.
    5. Limited Liability Company: Company’s manager or the person responsible for management.
    6. The judicial guard or Bankruptcy Manager or liquidator in the case of imposing the judicial guardianship or declaring bankruptcy or liquidation.
  • Fixed Establishment:  
    1. The owner or manager 
    2. The agent of the owner of the Fixed Establishment, in the case of conducting its activity in Oman through an agent.
    3. The judicial guard or Bankruptcy Manager in the case of imposing the judicial guardianship or declaring bankruptcy or liquidation.
  • A Person with no Place of Residence in Oman: Any person having a Place of Residence in Oman and appointed by that person.

Can the Responsible Person in Oman VAT leave Oman?

The Responsible Person can leave Oman for 90 days or less during the Tax Year. If he wants to stay outside for more than 90 days he has to notify the Authority and the Authority has to agree to appoint another Responsible Person during the entire period of his absence.

What are the duties of a Responsible Person in Oman VAT?

Duties of the responsible person are mentioned in Article 76 of VAT Oman law. It is the responsibility of the responsible person to be present at the time and place stated in the notification of the authority to discuss matters that require explanation or taxable transactions, or anything about the tax due, by this Law. The responsible person is called upon in event of audit or when the authority needs an explanation.

The duties of the responsible person also include ensuring timely submission of the VAT return to the authority. Responsible person defaulting in timely submission of VAT return may be liable to a penalty.

What are the Penalties imposed on Responsible Person in VAT Oman for Non-Compliance?

Article 100 of the Oman VAT law contains a list of non-compliances liable to penalties that include both fine and imprisonment. The following non-compliances would attract imprisonment for a period of not less than (2) two months and not exceeding (1) one year or with a fine of not less than (1,000) one thousand Omani Riyals and not exceeding (10,000) ten thousand Omani Riyals, or either one.

  • Taxable Person deliberately refrains to appoint the Responsible Person. 
  • Taxable Person deliberately refrains to notify the Authority and obtain its approval to appoint another Responsible Person during his period of absence of more than (90) ninety days. 
  • Responsible Person deliberately refrains to appear at the request of the Authority. 

Responsible Person deliberately refrains from submission of the tax return for any Tax Period