Muscat: The Tax Authority has issued Determination 180/2026 amending positive provisions of the Government Laws of the Source of revenue Tax Legislation, specifying the prerequisites for deducting bills incurred through the taxpayer.
Consistent with Article 1, a brand new Article (18 bis) is added to the aforementioned Government Laws of the Source of revenue Tax Legislation, with the next textual content, which stipulates that the next prerequisites should be met for deducting bills incurred through a taxpayer:
The bills should be vital for carrying out trade.
The deduction should be approved simplest through the top of the established order/division.
The deduction should no longer be the results of breaching any legal responsibility, irrespective of its supply.
