Oman's tax authority has issued guidelines on the new Excise Tax on goods seen as harmful to the health of individuals or the environment, which was introduced through a Royal Decree published in March 2019. The Excise Tax will come into effect on 15 June 2019 and applies to the following Excise Goods: Tobacco and tobacco derivatives: 100% tax; Carbonated drinks: 50% tax; Energy drinks: 100% tax; and Special purpose goods (including alcohol and pork products): 100% tax. Importers, manufacturers and, in certain cases, other agents in the supply chain are liable to register for the Excise Tax, submit periodical...