The authority stressed the importance of the obligation of taxpayers to submit their returns on time. In order to avoid the penalties mentioned in the VAT Law in Article 101, which stipulates that any person who refrains from submitting a tax return, submitting a tax return with incorrect data, or committing other violations specified by law, shall be punished with imprisonment for a period of no less than one year and not exceeding three years and a fine of not less than 5,000 Omani Riyals and no more than 20,000 Omani Riyals, or one of these two penalties.
Source: timesofoman.com
