Worksheetsقانون ضريبة الدخل Quiz
Total questions: 12
Worksheet time: 21mins
ما هو القانون الذي يتم تفعيله بموجب المرسوم الملكي رقم 28/2009؟
من هو السلطان الذي أصدر المرسوم الملكي رقم 28/2009؟
ما هي الفترة التي يعتبرها القانون كسنة ضريبية؟
Who shall be responsible for the implementation of the Income Tax Law?
What is the purpose of the Department of tax litigation established under the Secretariat General?
What does the Secretariat General have the right to request from any person to whom an income has accrued?
What are some examples of permanent establishments according to the Law?
A place of sale, place of management, branch, office, factory or workshop.
A mine, quarry or other place of extraction of natural resources.
A building site, a place of construction or an assembly project if it continues for a period exceeding 90 days.
All of the above
What must ministries, agencies, public institutions, and other entities take into account when contracting or dealing with any taxpayer?
Submission of valid tax card
Submission of driver's license
Submission of passport
Submission of social security number
What must every taxpayer commit to state on all issued correspondences, bills, editions, and documents or concluded contracts?
Tax card number
Social security number
Passport number
Driver's license number
What does permanent establishment mean in the application of the provisions of this Law?
A fixed place of business through which a business is wholly or partly carried on in Oman by a foreign person either directly or through a dependent agent.
A temporary place of business for foreign persons in Oman.
A virtual office used by foreign persons in Oman.
What is required of every taxpayer according to the Law?
To submit a request to the Secretariat General to issue a tax card when carrying out the procedures of incorporation or for a license to carry on the activity.
To maintain registers, books of accounts, and documents proving their contents for at least ten years from the end of the accounting period for which the income is chargeable to tax.
Both A and B
None of the above
Who is considered the principal officer of an establishment, Omani company, or permanent establishment?
The owner or the manager responsible for the establishment.
The receiver, liquidator or the bankruptcy manager in case of receivership, liquidation or bankruptcy.
The chairman of the board of directors or the manager authorized by the board in case of a joint stock company.
