- Oman tax authority issued Decision No. 521/2023 to amend VAT executive regulations
- Decision specifies additional cases and conditions for VAT refund
- Amendments include VAT paid by non-profit charitable organizations, VAT paid on import of goods from a non-taxable person, and VAT paid on import of goods for re-export
- This is the second amendment to the executive regulations since April 2021
- Last amendment in October 2022 introduced various changes, unlike this one which focuses only on refunds.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
