The Tax Authority continues to accept registration applications for persons (natural and legal) with supplies exceeding OMR 1,000,000 even though the deadline as stipulated in Decision no. 3/2021 has passed. This is a facilitation for taxable persons in light of Covid-19 pandemic.
Registration applications must be submitted through the electronic portal, to avoid any penalties may imposed.
Source Sultanate of Oman Tax Authority
See also VAT Registration Guide in Oman