We, Haitham bin Tarik, the Sultan of Oman
after perusal of the Basic Statute of the State,
after presentation to Majlis Oman,
and in pursuance of public interest,
have decreed as follows
The attached amendments to the aforementioned Income Tax Law shall be implemented.
The phrase “Minister of Finance” wherever it occurs in the aforementioned Royal Decree 28/2009 is hereby replaced with the phrase “Chairman of the Tax Authority.”
All that is contrary to this decree, or in conflict with its provisions, is hereby repealed.
This decree shall be published in the Official Gazette, and comes into force on the day following the date of its publication, with the exception of article 140 of the aforementioned Income Tax Law which comes into force from the tax year starting on 1 January 2020, or the tax years following it.
Issued on: 25 Muharram 1442
Corresponding to: 14 September 2020
Haitham bin Tarik
Sultan of Oman
Published in Official Gazette 1358 issued on 20 September 2020.