New Tourism Law Executive Regulations Issued in Oman

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The Ministry of Heritage and Tourism in Oman has issued new Executive Regulations under the Tourism Law, introducing enhanced compliance, reporting, and operational requirements for tourism establishments operating in the Sultanate, including hotels, resorts, restaurants, travel agencies, and tourism operators.

The regulations introduce a more structured compliance framework covering tourism fee reporting, operational reporting obligations, documentation requirements, regulatory oversight, and compliance monitoring mechanisms.

What’s New Under the Regulation

The new Executive Regulations introduce several important compliance and operational requirements for tourism establishments, including:

Mandatory quarterly Tourism Fee reporting and remittance requirements

4% Tourism Fee collection obligations on applicable tourism services

Requirement for annual compliance declarations and reporting

External auditor involvement in tourism fee related reporting and compliance reviews

Enhanced tourism statistics and operational reporting requirements

Electronic integration and reporting requirements with relevant authorities

Increased regulatory powers relating to inspections, penalties, suspension, and cancellation of licenses for non-compliance

Additional documentation, reconciliation, and reporting obligations for tourism establishments

What This Means for Businesses

The new regulations indicate increased regulatory focus on:

Strengthening tourism sector compliance and governance

Enhancing reporting transparency and operational monitoring

Standardizing tourism fee reporting and documentation practices

Improving Ministry oversight and enforcement mechanisms

Increasing accountability for tourism establishments and operators

Key Takeaways for Tourism Establishments

Review current tourism fee reporting processes and controls

Ensure tourism fee calculations and reconciliations are properly maintained

Assess whether existing systems adequately support compliance requirements

Review annual reporting and documentation obligations under the new regulations

Maintain proper supporting documentation and operational records

Be prepared for increased regulatory monitoring, inspections, and compliance reviews

How We Can Support

We assist businesses with:

Tourism Law compliance assessments and gap reviews

Quarterly tourism compliance review support

Tourism fee reconciliation and reporting support

Advisory on implementation of new compliance requirements

Regulatory and compliance process reviews

Agreed-upon procedures and compliance related support services

For more details, please refer to the Executive Regulations issued by the Ministry of Heritage and Tourism, Sultanate of Oman.