GROUP

ASSIGNMENTS
Student name: Malak Said Al Wahaibi, Fatema Juma Al Balushi, Rayan
Hamood Alzadjali, Malaak Albalushi, Aithar Mohammed Alwahaibi
St: st09360,st09381, ST09587,ST09285,ST09336
 Question

FIRST PONT SECOND PONIT CONCLUSION:

WITHHOLDING TAX CONCEPT (TAKE BY EXAMPLE OF WHT(TAKE BY MALAK SAID ) (TAKE BY MALAAK ALBALUSHI, AITHAR )
FATEMA AND RAYAN HAMOOD
)
WITHHOLDING TAX CONCEPT

 Definition of withholding tax in the

Sultanate of Oman
 Provisions of Article 9 of the Tax Law
 The tax rate is 10%.
 FOLLOWS…

 Clarifications issued by Oman tax authorities

 Defined the term royalty
:EXPLAIN THE EXAMPLE
 With regard to interest
 Royalties
 Dividends on shares
 Technical service fees
 WITHHOLDING TAX DOES NOT APPLY

• bonds or Omani banks

• transactions, and facilities between banks
:Conclusion
THANK YOU FOR
LISTENING