Muscat: In a last-minute respite for Omani firms scrambling to file their tax return for 2019, the Tax Authority of the Sultanate announced a series of concessions as part of wider measures adopted by the government to contain the spread of COVID-19.
Third: The taxable entity may object to the assessment of the tax, its correction or amendment, or the conduct of the additional assessment, within (45) days from the date of its notification of the assessment.
However, in order to facilitate taxpayers who are unable to file an objection – due to the COVID-19 measures – during the aforementioned period, the objection will be accepted after the date if it is proven that the date of its submission coincides with the period of applying the precautionary measures, considering that that period They fall under emergency circumstances.
Fourth: In order to achieve the principle of tax justice and to give the opportunity for taxpayers to present their documents and clarifications that support their objections to the tax assessment, the taxable entity may request an additional period to submit the clarifications and documents required to consider the objections submitted by them.
However, in the event of approval of the required deadline, the time limit granted shall be considered a suspension period for the period set for the settlement of the objection.
Fifth: Donations (proven to be paid for the purposes of contributing to the COVID-19 campaign) are tax-exempt for fiscal 2020.