Royal Decree 9/2017 Promulgating Amendments to Some Provisions of the Income Tax Law

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We, Qaboos bin Said, the Sultan of Oman

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

the Commercial Companies Law promulgated by Royal Decree 4/74,

the Commercial Law promulgated by Royal Decree 55/90,

the Foreign Capital Investment Law promulgated by Royal Decree 102/94,

the Criminal Procedure Law promulgated by Royal Decree 97/99,

the Banking Law promulgated by Royal Decree 114/2000,

the Law (Statute) of the Standard Industrial Organisation of the Gulf Cooperation Council for the Arab States of the Gulf promulgated by Royal Decree 61/2008,

the Income Tax Law promulgated by Royal Decree 28/2009,

the Law of Delegation and Substitution in Competences promulgated by Royal Decree 17/2010,

the Civil Transactions Law promulgated by Royal Decree 29/2013,

and the Law on Combating Money Laundering and Terrorism Financing promulgated by Royal Decree 30/2016,

and after presentation to Majlis Oman,

and in pursuance of public interest,

have decreed as follows

Article I

The attached amendments to the aforementioned Income Tax Law shall be implemented.

Article II

The phrase “Minister Supervising Ministry of Finance” wherever it occurs in the aforementioned Royal Decree 28/2009 is hereby replaced with the phrase “Minister Responsible for Financial Affairs”.

Article III

This decree shall be published in the Official Gazette.

Issued on: 22 Jumada Al-Awwal 1438
Corresponding to: 19 February 2017

Qaboos bin Said
Sultan of Oman

Published in Official Gazette 1183 issued on 26 February 2017.