Amendments to VAT Executive Regulations in Oman: Expanded Refund Opportunities and Application Requirements

• The Oman Tax Authority has issued Resolution No. 521 of 2023, introducing amendments to the VAT Executive Regulations.
• The amendments allow for refunds of VAT in certain instances, including VAT paid on import from a non-taxable person in excess of the tax actually due on the import, VAT paid on imported goods upon re-export, and VAT paid by charitable organizations on its procurements.
• Specific documents are required for each type of VAT refund request.
• Certain provisions, such as the minimum refund amount and the requirement to submit relevant forms and supporting documentation, remain unchanged.
• The Authority has 30 days to review refund applications, and if no response is provided within that time, the application will be considered rejected.
• Approved refund requests must be collected within 15 days from the date of notification.

Source: premier-brains.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.

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