Records to be Maintained – Oman VAT Law – test

Tax Refund – Oman VAT Excecutive Regulations

Article (184)

An application of refund of the tax paid in excess of the Tax due – in accordance with Item (1) of Article (87) of the Law shall be submitted by the Taxable Person to the Authority on the form prepared for such purpose, provided that the refund request includes the value of the Tax requested for refund, the reasons, and the related tax period. The supporting details and documents shall be attached to the application.

In all cases, to refund any Tax, the amounts claimed for refund must be final and undisputed, and that the refund request has been submitted within five (5) years from the end of the tax period in which this right arose, otherwise this right shall be forfeited.

Article (185)

The Authority shall refund the approved amount -fully or partially- to the Taxable Person within fifteen (15) days from the date of notification of the decision.

Article (186)

In accordance with the item (2) of Article (38) of the Law, the Taxable Person may submit an application to the Authority to refund the excess deductible tax for any tax period on the form prepared for such purposes, during the prescribed deadline for submitting the tax return for that period. Provided the deductible excess tax in that period exceeds one hundred (100) Omani Rials.

Otherwise, a refund application may be submitted for the tax year, regardless of the value of the deductible excess tax, and during the deadline prescribed for submitting the tax return for the first tax period following that tax year.

In all cases, the application must be submitted within a period of five (5) years from the end of the tax period in which this right arose, otherwise this right shall be forfeited.