إجراء مقترح من عُمان: تبغ وأبدال تبغ مصنعة

Within the framework of its efforts to enhance tax compliance and combat tax evasion, the Oman Tax Authority launched on 30 June 2022 the 'Excise Digital Tax Stamp Scheme' as a technical and regulatory tool to track excisable products and ensure their legitimate circulation. The scheme relies on a digitally encrypted tax stamp affixed to excisable products such as cigarettes, raw tobacco and shisha products. Implementation is being phased by product category. Manufacturers and importers are required to register on the digital platform and purchase stamps electronically, while competent authorities conduct inspections using digital readers to ensure compliance.