Oman Guide: Tax disputes in VAT Oman
Tax disputes occur when the taxable person is not satisfied by the decision of the authority. The law provides an opportunity for the taxable person to file an objection against the decision of the authority.
How to file an objection against the decision of the authority?
A Taxable Person in Oman may file an objection with the Chairman against the tax assessment or adjustment of the Tax Return carried out by the Authority, the registration decision, or the refusal of registration or cancellation, within 45 days from his notification of the assessment, adjustment, or decision by the Regulations.
The tax assessment or adjustment of Tax Return by the Authority or decision of registration or refusal of registration or its cancellation will be final if the objection is not submitted by the said due date. The submission of an objection does not prohibit the collection of Tax unless postponed by article 90 of this law.
How is the decision taken if the objection is accepted?
The Authority shall be responsible for reconsidering the assessment of the Tax or the amendment of the Tax Return or the objected decision of registration or the refusal of registration or cancellation of registration, and that is within 5 months from the date of submitting the objection (extended by another 3 months).
The Chairman shall issue his decision on the objection either confirm or amend or reduce the assessment or cancel or confirm the decision. The expiry of the set period to decide on the objection without the issuance of a decision is considered as an implied decision of rejection.
Can the objector file for deferring payment of Tax?
Yes, the objector may request to defer the payment of the objected Tax in part or full provided an application is submitted to the Chairman, including the reasons and the Tax amount requested for deferral within 30 days from the date the objection is submitted.
Can a Taxable person in Oman contest the Chairman’s objection decision?
Yes, a Taxable Person may contest the Chairman’s objection decision to the Committee within 45 days from the date of his notification of the Chairman’s decision. The decision by the Chairman will be final if the contestation is not submitted by the said due date. The secretary of the committee shall notify the contester and the Chairman of the Committee’s decision within a maximum of 7 days from the date of its signing.
How are errors in the committee’s decision rectified?
The Authority within 60 days from the date of notification of the Committee’s decision may request the correction or amendment of the decision if it contains an error in the application of the provisions of the Law, given that it is not challenged in front of the judicial system. The Taxable Person must be notified of the Authority’s request and the Committee’s decision.
Can a Taxable person appeal against the decision of the Committee?
Yes, The Taxable Person may appeal the Committee’s decisions in front of the Specialized Preliminary Court within 45 days from the date of notification of the decision. Conciliation or arbitration is not allowed in tax litigations. The court may look into the tax litigation in a confidential meeting provided that the decision must be made promptly.
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