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Arabic

We, Haitham bin Tarik, the Sultan of Oman

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

and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by the Sultanate on 26 November 2019,

and after presentation to Majlis Al-Shura,

and in pursuance of public interest,

have decreed as follows

Article I

The aforementioned convention is hereby ratified in the form attached.

Article II

Competent bodies shall deposit the instrument of ratification of the aforementioned convention in accordance with its provisions.

Article III

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

Issued on: 6 Sha’ban 1441 Corresponding to: 31 March 2020

Haitham bin Tarik Sultan of Oman

Published in Official Gazette 1336 issued on 5 April 2020.

ArabicConsolidated Text

We, Haitham bin Tarik, the Sultan of Oman

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

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

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

and Royal Decree 66/2019 Establishing the Tax Authority,

and in pursuance of public interest,

have decreed as follows

Article I

The provisions of the attached Tax Authority System shall apply.

Article II

The organisational structure of the Tax Authority is hereby approved in accordance with the attached annex.

Article III

The Chairman of the Tax Authority shall exercise the competences prescribed to the Minister Responsible for Financial Affairs set out in the aforementioned Income Tax Law and Excise Tax Law, as well as any competences relating to issuing exemptions from income tax wherever they occur in the laws, systems, and royal decrees.

Article IV

The Chairman of the Tax Authority shall issue the necessary regulations and decisions for implementing the provisions of this decree and the attached system, and until they are issued, the regulations and decisions in force shall continue to operate to the degree that they do not contradict with their provisions.

Article V

All that is contrary to this decree and the attached system, or in conflict with their provisions, is hereby repealed.

Article VI

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

Issued on: 6 Sha’ban 1441Corresponding to: 31 March 2020

Haitham bin TarikSultan of Oman

Published in Official Gazette 1336 issued on 5 April 2020.