On 18 May 2020, the tax authority of Oman issued Decision No. 27/2020 declaring that the tax card system will apply from 1 July 2020. The tax card system provides a specific tax identification number. The taxpayers will be required to pay an application fee of RO 10.

The Tax Authority may impose a fine of between RO 200 and RO 5000 on taxpayers who fail to obtain a tax card.