As previously reported, the Oman Tax Authority (OTA) announced that the CbC report local filing requirements for non-parent constituent entities in Oman have been suspended until further notice. The OTA has since issued an additional alert to clarify the suspension, including that the CbC notification requirements continue to apply.

---

Alert

ln reference to the recent announcement on suspension of local filing submissions in the context of CbCR requirements applicable vide Tax Authority Chairman Decision No. 79/2020, Oman Tax Authority wishes to clarify that the suspension on local filing applies only to those CbCR reports whereby MNE Group with UPE resident outside of Oman who meet the conditions in Article 3 may otherwise be required to file the report locally pursuant to Article 3.

The suspension does not apply to the requirement set out under Article 2 of the aforementioned Decision, applicable to MNE Group with UPE resident in Oman.

Furthermore, the suspension is applicable only to the local filing requirements (i.e. the filing of CbCR Reports) as mentioned above. The requirement of submitting CbCR Notifications shall continue to apply in accordance with the provisions of Article 5 of the aforementioned Decision.

International Cooperation Department

aeoi@taxoman.gov.om

24747655