Will supply of medicines and medical devices be subject to tax in Oman?

Muscat: The Tax Authority has issued decision No 59/2021 on determining the controls for the supply of medicines and medical devices subject to value-added tax at a zero rate.

Article one  stipulates: “Zero-rate value-added tax is subjected to supplies of medicines, herbal medicines, biological preparations, hygienic preparations, food for medical use, and medical equipment for which release authorisation is issued by the Ministry of Health in accordance with the customs code."

Article two says: “This decision will be published in the Official Gazette and will take effect on April 16, 2021”