We, Qaboos bin Said, the Sultan of Oman
after perusal of the Basic Statute of the State issued by Royal Decree 101/96,
and the Corporate Income Tax Law issued by Royal Decree 47/81 and its amendments,
and in pursuance of public interest,
have decreed as follows
Article I
The text of article 4(1) of the mentioned Corporate Income Tax Law is hereby replaced with the following text:
1. The committee must be formed of a chairman and three members appointed by a decision by the minister.
Article II
All that is contrary to this decree, or in conflict with its provisions, is hereby repealed.
Article III
This decree must be published in the Official Gazette, and comes into force on the date of its publication.
Issued on: 26 Dhu Al-Hijja 1423
Corresponding to: 24 February 2003
Qaboos bin Said
Sultan of Oman
Published in Official Gazette 738 issued on 1 March 2003.