| Understand the Legislative Framework § Explain the purpose and scope of the new Personal Income Tax law in Oman. § Identify who is subject to the tax, key definitions. Recognize Taxable and Exempt Income § Distinguish between types of income that are taxable and income that is exempt or excluded. § Understand residency rules and how they affect tax liability. Calculate Personal Income Tax Obligations § Apply tax thresholds, and rates introduced under the new law. § Understand treatment of allowances and non-cash benefits. Understand Employer and Employee Compliance Requirements § Describe employer obligations, including payroll withholding and reporting. § Identify deadlines for filing tax returns |