Royal Decree 13/2004 Amending Article 4 of Royal Decree 54/2004 Amending Some Provisions of the Corporate Income Tax Law Issued by Royal Decree 47/81

Arabic

We, Qaboos bin Said, the Sultan of Oman

after perusal of the Basic Statute of the State issued by Royal Decree 101/96,

and Royal Decree 54/2003 Amending Some Provisions of the Corporate Income Tax Law issued by Royal Decree 47/81,

and in pursuance of public interest,

have decreed as follows

Article I

The phrase “in articles 8bis(2), 15(5) and (6), and 51bis(3) of the law” hereby replaces the phrase “in article 8bis(2) and article 51bis(3)” stipulated in article 4(2) of the mentioned Royal Decree 54/2003.

Article II

Article 4(3) of the mentioned Royal Decree 54/2003 is hereby repealed, as well as all that is contrary to this decree.

Article III

This decree must be published in the Official Gazette.

Issued on: 6 Dhu Al-Hijja 1424
Corresponding to: 28 January 2004

Qaboos bin Said
Sultan of Oman

Published in Official Gazette 760 issued on 7 February 2004.