From April 16, 2021 the new list of food products that have been zero-rated for Value Added Tax (VAT) will be established by the Omani government to shore up non-oil revenues. Determination of Food Items subject to VAT by the Tax Authority’s Decision 2/2021 is published on January 11.Next is to get it attested by the Official Gazette officer. This catalogue specifies all the food items eligible for zero rate of VAT, as per the SULTANATE OF OMAN regulations.
Tax Authority’s Decision focuses on to lessen the VAT affects on the customer by implementing extending zero rating to food items. This 90 food products are also exempted from Customs duty. The food products which are not included in this range will have a standard VAT rate of 5%.
For The Proper The Trade Dealings It Is Obvious To Have The Right Tax Treatment In Their Transactions. Improper Tax Treatment Will Cause Over/Underpayment Of VAT And End Up To Fines. There Are 12 Key Ranges Among The Classification.
- Poultry, Meat and Fish:
- Layer chicken;
- Broiler chicken;
- Chicken weighing not more than 185 grams from Gallus Domestics Species;
- Full and half carcasses of bovine animals;
- Bovine meat cuts with bones, Boneless bovine meat;
- Full and half carcasses of lamb, Full and half carcasses of sheep;
- Sheep meat cuts with bones; Boneless sheep meat;
- Full and half carcasses of goat;
- Goat meat with bones;
- Boneless goat meat;
- Offal and other parts of sheep or goat;
- Meat, offal and other parts of camel and other came lids;
- Frozen meat, offal and other parts of camel and other came lids;
- Yellow fin tuna (Thune’s albacores);
- Big eye tuna (Thunnus obesus);
- Atlantic and pacific bluefins tuna (Thunnus, Thynnus, Thunnus orientalis);
- Southern bluefin tuna (Thunnus maccoyii);
- Longtail tuna (Thunnus tungle);
- Kawakawa (Thunnus Avinus);
- Mackerel (Kingfish, soitted soabusg mackerel);
- Trevally; Seabream (Sparidae);
- Grouper (example Hamor, Bertam, Chenino, Cato, Nagel, Samman); Shei’ri fish (Sheoor);
- Hamra fish (Alesmaudi);
- Nagroor fish;
- Bori fish (Meed and Biyah);
- Safi fish, and Barracuda.
- Dairy Products: Long life milk in containers exceeding 1 litre;
- Milk in powder, granular or solid form, of fat content by weight exceeding 1.5 per cent, not containing added sugar or sweetener;
- Fresh Yoghurt;
- Fresh (unripe or uncured) cheese, including whey cheese and curd.
- Fresh Eggs: Fresh eggs of fowls of the species Gallus Domestics (Fresh chicken eggs)
- Fruits and Vegetables: Potatoes;
- Tomatoes;
- Onions for food (green or dry rind);
- Garlic;
- Cabbage lettuce (head lettuce);
- Carrots and turnips; Cucumbers and gherkins;
- Peas (possum sativa);
- Beans (Vegan spp, Pharsalus spp);
- Other beans, fresh or chilled Aborigines (egg-plants);
- Fruits of the genus Capsicum or of the genus Pimento;
- Spinach, New Zealand spinach and or ache spinach (garden spinach);
- Olives;
- Pumpkins, squash and gourds (Cucurbit spp.);
- Marrow;
- Okra;
- Parsley;
- Coriander;
- Fresh dates;
- Pressed dates;
- Pineapples;
- Guavas;
- Mangoes;
- Oranges;
- Mandarin (tangerines & Satsuma’s), Clementine’s, walkings and citrus hybrids;
- Fresh lemons; Dried lemons; Fresh grapes;
- Watermelons Green Melon; Yellow melons;
- Apples; Pears; Apricots; Sour cherroes (prunus cerasus);
- Kiwifruit and Pomegranates.
- Coffee beans, tea and cardamom: Unroasted coffee beans (not decaffeinated);
- Roasted coffee beans (not decaffeinated);
- Green tea (not fermented), in packages not exceeding 3 kilograms;
- Other green tea (not fermented); Tea bags not exceeding 3 grams each;
- Other black tea (fermented) and other partly fermented tea;
- Cardamom (neither crushed nor ground);
- Crushed or ground cardamom;
- Grains: Normal wheat;
- Thin wheat;
- Semi-milled or wholly milled rice, whether or not polished or glazed and Wheat flour.
- Olive oil and its fractions, whether or not refined, but not chemically modified: Virgin olive oil.
- Sugar: Refined sugar (fine crystals)
- Baby food supplies: Infant and baby food based on milk or malted milk prepared as substitute of mother’s milk, not containing cocoa.
- Breads: Ordinary bread of any kind.
- Water: Artificial mineral water; Ordinary natural water
- Salt: Common salt (table salt).
