[ADD] l10n_OM: new omani localization page

task-5359713

Author: afma-odoo

content/applications/finance/fiscal_localizations.rst

@@ -176,6 +176,7 @@ Fiscal localization modules are available for the countries listed below.
    fiscal_localizations/mexico
    fiscal_localizations/netherlands
    fiscal_localizations/new_zealand
+   fiscal_localizations/oman
    fiscal_localizations/peru
    fiscal_localizations/philippines
    fiscal_localizations/romania

content/applications/finance/fiscal_localizations/oman.rst

@@ -0,0 +1,98 @@
+====
+Oman
+====
+
+.. _localizations/oman/modules:
+
+Modules
+=======
+
+The following modules related to the Omani localization are available:
+
+.. list-table::
+   :header-rows: 1
+   :widths: 25 25 50
+
+   * - Name
+     - Technical name
+     - Description
+   * - :guilabel:`Oman - Accounting`
+     - `l10n_om`
+     - Omani :ref:`fiscal localization package <fiscal_localizations/packages>`, complete with the
+       local chart of accounts, taxes, tax report, and fiscal positions.
+   * - :guilabel:`Oman - Accounting Reports`
+     - `l10n_om_reports`
+     - Accounting reports for Oman.
+
+.. note::
+   The module automatically installs core configurations. A manual :doc:`update
+   </applications/general/apps_modules>` may be required for missing elements or updates.
+
+.. _localizations/oman/loc-review:
+
+Localization overview
+=====================
+
+The Omani localization package provides the necessary accounting setup for companies operating in
+Oman, including a pre-configured chart of accounts, taxes, fiscal positions, and a standard tax
+report format. It ensures alignment with Oman VAT regulations and Royal Decree requirements.
+
+The Omani localization package provides the following key features to ensure compliance with local
+fiscal and accounting regulations:
+
+- :ref:`Chart of Accounts <localizations/oman/chart-of-accounts>`: based on Omani standards, with
+  mapped account groups and default account mappings.
+- :ref:`Taxes <localizations/oman/taxes>`: standard 5% VAT, zero-rated domestic as well as exports,
+  exempt, imports, and reverse charge taxes.
+- :doc:`Fiscal Positions <../accounting/taxes/fiscal_positions>`: automated tax adjustments based
+  on customer or supplier registration status.
+- :ref:`Tax Report <localizations/oman/tax-report>`: structured according to the Oman VAT return
+  format, as issued by the Tax Authority.
+
+.. _localizations/oman/chart-of-accounts:
+
+Chart of accounts
+-----------------
+
+The Omani :doc:`chart of accounts <../accounting/get_started/chart_of_accounts>` is based on the
+local rules and regulations. This includes pre-configured account groups and mapped default
+accounts. Use the :ref:`predefined structure <chart-of-account/create>` or create new accounts, as
+needed.
+
+.. note::
+   Accounts are grouped under relevant categories such as assets, liabilities, income, and expenses
+   in line with local standards.
+
+.. _localizations/oman/taxes:
+
+Taxes
+-----
+
+The following :doc:`Taxes <../accounting/taxes>`, included in the Omani VAT system, are available by
+default with the Omani localization package:
+
+- Standard Rate 5%: Applies to the sale of most goods and services within Oman.
+- Zero-Rated Supplies (0%): Applies to essential supplies where the seller can still reclaim input
+  VAT.
+- Exports (0%): Applies to the supply of goods and services that are exported outside Oman.
+- Exempt Supplies: Applies to supplies that are not subject to VAT, and for which the supplier
+  cannot reclaim input VAT on related purchases.
+- Reverse Charge Mechanism (RCM): Applies to taxable businesses in Oman receiving services or goods
+  from non-resident suppliers not registered for VAT in Oman.
+- Import VAT (5%): Applies to the importation of most goods into Oman, charged at the customs
+  point of entry.
+
+.. _localizations/oman/tax-report:
+
+Tax report
+----------
+
+The :ref:`VAT return <accounting/tax-returns/report>` provides a consolidated overview of the
+taxable sales and purchases, VAT collected and paid, and the total amount owed or refundable for the
+reporting period.
+
+.. important::
+   - The tax return aligns with official declarations required by `Oman's Tax Authority
+     <https://tms.taxoman.gov.om/portal/web/taxportal/home>`_.
+   - `VAT Taxpayer Guide
+     <https://tms.taxoman.gov.om/portal/documents/20126/1414820/VAT+Taxpayer+Guide+-+VAT+Return+Filing.pdf/fae31d0c-e7e7-0014-9f28-a4c506b36614?t=1733169613409>`_.