Tax Dispute Resolution
Written in plain language for general understanding. This is educational content, not legal advice. Based on Omani royal decrees, ministerial decisions, and the Basic Statute of the State.
Omani National Law
What is this right?
If you disagree with a tax assessment, Oman provides a structured dispute resolution process:
- Objection: You can file a written objection with the Tax Authority within 45 days of receiving an assessment notice.
- Tax Committee: If the objection is not resolved, the case goes to the Tax Committee, an independent body that reviews disputes.
- Court appeal: If you disagree with the Tax Committee's decision, you can appeal to the Primary Court and then to higher courts.
- Payment pending dispute: You may be required to pay the undisputed portion of the tax while the dispute is pending.
When does it apply?
- You have received a tax assessment that you believe is incorrect.
- The Tax Authority has imposed penalties that you want to challenge.
- You have been denied a refund or exemption that you believe you are entitled to.
What should you do?
- File your objection within 45 days — do not miss the deadline.
- Include detailed grounds for your objection with supporting documents and calculations.
- Engage a tax adviser or lawyer experienced in Oman tax disputes.
- If the objection fails, escalate to the Tax Committee promptly.
What should you NOT do?
- Do not ignore an assessment notice — it becomes final if you do not object within 45 days.
- Do not refuse to pay the undisputed amount while fighting the disputed portion.
- Do not attempt to resolve the dispute informally without filing a proper written objection — verbal discussions do not preserve your rights.
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