The law requires all Taxpayers (except the Enterprise) to submit two returns for any tax year to the General Secretariat for taxes on the forms prepared for this purpose:
- The provisional return is submitted within three months of the end of the tax year.
- The final return shall be submitted within six months of the end of the tax year. The audited accounts shall be accompanied by an auditor licensed by law to practice his profession of accounting and auditing in the Sultanate.
The law exempts the enterprise from submitting the provisional return, but the final return should be submitted within three months from the end of the tax year, and the law exempts the enterprise from submitting audited accounts.
Taxpayers may submit the declaration either directly at the secretariat's office or fill out the declaration forms via their electronic portal.
In case of failure to submit the provisional or final return within the time limit of each of them, the law authorizes the Secretary General of Taxation to impose a fine not exceeding R.O. 2000, and a fine may be imposed if the real income is not declared in the final return.