We, Qaboos bin Said, the Sultan of Oman
after perusal of the Basic Statute of the State issued by Royal Decree 101/96,
and the Civil Associations Law issued by Royal Decree 14/2000,
and in pursuance of public interest,
have decreed as follows
Article I
The attached amendments are hereby made to the mentioned Civil Associations Law.
Article II
This decree must be published in the Official Gazette, and comes into force on the day following the date of its publication.
Issued on: 19 Rabi Al-Awwal 1428
Corresponding to: 7 April 2007
Qaboos bin Said
Sultan of Oman
Published in Official Gazette 837 issued on 15 April 2007.
Amendments to the Civil Associations Law
First: A new clause is hereby added to article 5 of the mentioned Civil Associations Law, with the following text:
(f) Provide assistance to foreign entities except through the Oman Charitable Organisation.
Second: The texts of articles 6, 17, and 40 of the mentioned Civil Associations Law are hereby replaced with the following texts:
Article 6
It is required for the establishment of the association for it to have a written constitution signed by the founders, whose number must not be less than forty individuals.
The association shall provide an adequate headquarters to carry out its activities in it, and that is within a period not exceeding a year from the date of its founding.
Article 17
Associations are subject to the audit of the ministry. This audit covers the inspection of the annual account audit reports that such associations conduct on their accounts, and the verification of the compliance of the work of the association with the laws, its constitution, and the decisions of the general assembly. This audit shall be carried out by employees who have the right to enter the headquarters of the association and to access its records, books, documents, and correspondence.
These employees who are identified by a decision by the Minister of Justice, in agreement with the minister, have judicial enforcement status in regard to violations of the provisions of this law and the regulations issued in its implementation, and have the right to prepare reports required for this and to undertake the legally prescribed procedures in regard to them.
Article 40
The association shall spend its funds on matters that achieve its objectives. The board of directors has the right to use the surplus of the revenue of the association to guarantee a stable resource in revenue-generating works, provided this does not affect its activity.