We, Haitham bin Tarik, the Sultan of Oman
after perusal of the Basic Statute of the State,
the Civil and Commercial Procedures Law issued by Royal Decree 29/2002,
the Penal Law issued by Royal Decree 7/2018,
the Bankruptcy Law issued by Royal Decree 53/2019,
the Securities Law issued by Royal Decree 46/2022,
and the Financial Law issued by Royal Decree 37/2025,
and after presentation to Majlis Oman,
and in pursuance of public interest,
have decreed as follows
Article I
The provisions of the attached Law on the Collection of State Entitlements hereby apply.
Article II
The Minister of Finance shall issue the executive regulation of the attached law and shall also issue the necessary regulations and decisions for implementing its provisions, and until they are issued, the existing regulations and decisions continue to operate to the degree that they do not contradict with its provisions.
Article III
The mentioned System for the Collection of Taxes, Fees, and Other Amounts Due to Units of the Administrative Apparatus of the State is hereby repealed, as well as all that is contrary to the attached law, or in conflict with its provisions.
Article IV
This decree must be published in the Official Gazette, and comes into force on the day following the date of its publication.
Issued on: 17 Rabi Al-Awwal 1447
Corresponding to: 10 September 2025
Haitham bin Tarik
Sultan of Oman
Note: The attachments to this decree are not available until they are published in the Official Gazette next Sunday.