Royal Decree

Royal Decree 23/2019 Promulgating the Excise Tax Law

2019/23 23/2019


We, Qaboos bin Said, the Sultan of Oman

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

the Banking Law promulgated by Royal Decree 114/2000,

and Royal Decree 67/2003 Applying the Unified Customs Law of the Cooperation Council for the Arab States of the Gulf,

and after presentation to Majlis Oman,

and in pursuance of public interest,

have decreed as follows

Article I

The attached Excise Tax Law shall apply.

Article II

The Minister Responsible for Financial Affairs shall issue the executive regulation of the attached law within a period not exceeding 6 (six) months from the date of its entry into force.

Article III

All that is contrary to the attached law, or is in conflict with its provisions, is hereby repealed.

Article IV

This decree shall be published in the Official Gazette, and comes into force on the day following the lapse of 90 (ninety) days from the date of its publication.

Issued on: 6 Rajab 1440
Corresponding to: 13 March 2019 

Qaboos bin Said
Sultan of Oman

Published in Official Gazette 1285 issued on 17 March 2019.

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