On 31 March 2020, an announcement was made by the Oman Tax Authority declaring emergency tax relief measures in response to COVID-19 outbreak. The Tax Authority announces the following measures:

• In the event that statements are not submitted in the due dates, they can be submitted and the due tax can be paid within a maximum period of 3 months from its date. Those affected by the current situation as a result of the precautionary measures imposed by the government will be exempted from fines and penalties resulting from not submitting these statements and paying the tax in due time.
• Those proven to be affected by the pandemic can pay the due tax in installments and will be exempted from the additional tax (legally defined at 1% of the unpaid amount per month) in accordance with the rules agreed upon with the tax Authority for this purpose. This is in case it is proven that the delay of payment of the due tax after the due date because of reasons or circumstances resulting from the mentioned epidemic.
• The taxpayer may object to the assessment of the tax, its correction, amendment or additional assessment, within 45 days from the date of the assessment notification. However, in order to make it easier for taxpayers who are unable to submit their objection due to the consequences of Corona epidemic and the precautionary measures imposed by the Government, during the aforementioned period, the objection will be accepted after the date if it is proven that the date of its submission coincides with the period of applying the precautionary measures, considering that period falls under emergency circumstances.
• To achieve the tax justice and provide the opportunity for taxpayers to present their documents and supporting claims to their objections to the tax assessment, the taxpayers may request an additional period to submit the supporting claims and required documents to consider their objection. However, in the event of the approval of the required deadline has been granted, the obtained period shall be considered a suspension period set for the settlement of the objection.
• Donations (proven to be paid for contributing to combat the epidemic) will be deducted during the taxable year of 2020 from the taxable income in accordance with the rules and regulations defined by the law.