MUSCAT: In a statement issued on Monday, the authority said Ministerial Decision No. 180/2026 amends provisions related to the Corporate Income Tax Law issued under Royal Decree No. 28/2009 and has no connection with the Personal Income Tax Law.
The authority explained that the amendments regulate the tax treatment of additional expenses incurred by taxpayers, including establishments, enterprises, Omani companies and permanent establishments, as a result of complying with decisions issued by government entities and other public legal bodies while carrying out their business activities.
It noted that the provisions apply only to expenses that arise from implementing official decisions and not from any breach of legal or regulatory obligations by the taxpayer, regardless of the source of those obligations.
According to the Tax Authority, the amendments are intended to avoid placing additional financial burdens on taxpayers who comply with applicable laws and regulations, while supporting the national economy and upholding the principle of tax fairness.
The clarification follows the circulation of inaccurate interpretations on social media regarding the scope of the regulatory amendments.