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Article 196 imposes a transitional duty on previously exempt Omani companies. All entities that were exempt from providing data under the old Article 11 must now submit their full organizational data and any historical amendments to the Tax Authority. This must be done within three months of the Law's effective date using the prescribed form. Failure to comply with this data 'clean-up' within the ninety-day window can result in administrative fines under Article 179. This ensures that the Tax Authority's database is fully updated with current and historical data for all active businesses.
Article 196
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