Due date extension for Country-By-Country Reporting

Sultanate of Oman Tax Authority announced an extension of due date for filing the country-by-country report by specified designated persons (MNEs) up to April 30th 2021 for the fiscal year ended December 31st 2020.

This decision referred to the Chairman’s decision No. 79/2020 on CbC reporting rules for filing the notification under Article (5). The decision was taken considering the aftermath of the pandemic and its impact on the business sector.

The report stipulated under Article (7) does not have relief of extension by this decision.

Source: Tax Oman