Oman has published Royal Decree No. 118/2020 of 14 September 2020 in the Official Gazette. The Royal Decree includes amendments to certain provisions of the Income Tax Law. One of the key amendments is in relation to annual income tax return filing. Under the prior rules, a provisional return must be filed within 3 months of the end of the year or accounting period to which it relates, and a final return must be filed within 6 months. With effect for periods beginning on or after 1 January 2020, the rules are amended to require the filing of a single...