Royal Decree

Royal Decree 80/2023 regarding Tax Exemption

2023/80 80/2023


We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

the Financial Law promulgated by Royal Decree 47/98,

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

the Excise Tax Law promulgated by Royal Decree 23/2019,

the Value Added Tax Law promulgated by Royal Decree 121/2020,

and the System of the Tax Authority and the Adoption of its Organisational Structure promulgated by Royal Decree 42/2020,

and in pursuance of public interest,

have decreed as follows

Article I

The Minister of Finance shall assume the competence of tax exemption wherever it is provided in laws and royal decrees.

Article II

All that is contrary to this decree, or in conflict with its provisions, is hereby repealed.

Article III

This decree shall be published in the Official Gazette, and comes into force on the date of its issuance.

Issued on: 25 Rabi Al-Akhir 1445
Corresponding to: 9 November 2023

Haitham bin Tarik
Sultan of Oman