The Oman Tax Authority (‘OTA’) stipulated the rules, terms and conditions for implementation of the Digital Tax Stamp scheme for Excise goods in Oman through Ministerial Decision No. 21/2022.
As part of the initial phase, the scheme focused on cigarettes and was later expanded to include shisha and other tobacco products. The OTA required affixing digital tax stamps on these Excise products to enhance the control and compliance of these specific products in Oman.
Source: PwC
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