Author: admin

Arabic

We, Qaboos bin Said, the Sultan of Oman

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

Royal Decree 47/81 Issuing the Corporate Income Tax Law and its amendments,

and the Law of the Profit Tax on Commercial and Industrial Enterprises issued by Royal Decree 77/89 and its amendments,

and in pursuance of public interest,

have decreed as follows

Article I

The phrase “Secretary General for Taxation” is hereby replaced with the phrase “Director of Tax Affairs” provided in article 1 of the mentioned Law of the Profit Tax on Commercial and Industrial Enterprises.

Article II

The text of article 2 of the mentioned Law of the Profit Tax on Commercial and Industrial Enterprises is hereby replaced with the following text:

The tax applies to commercial and industrial enterprises owned or exploited by an Omani natural person alone at the following rates:

– The first thirty thousand riyals of taxable income. Exempt.

– Any excess of taxable income 12%.

Article III

Article 4 of the mentioned Law of the Profit Tax on Commercial and Industrial Enterprises is hereby repealed. All that is contrary to this decree, or in conflict with its provisions, is hereby repealed.

Article IV

This decree must be published in the Official Gazette, and comes into force from the date of its publication, with the exception of article 2 and article 3(1), which come into force from the tax year 1999.

Issued on: 19 Dhu Al-Qa’dah 1419
Corresponding to: 17 March 1999

Qaboos bin Said
Sultan of Oman

Published in Official Gazette 644 issued on 3 April 1999.

Arabic

We, Qaboos bin Said, the Sultan of Oman

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

Royal Decree 47/81 Issuing the Corporate Income Tax Law and its amendments,

and the Capital Market Law issued by Royal Decree 80/98,

and in pursuance of public interest,

have decreed as follows

Article I

The text of paragraph 3 of the second schedule attached to the mentioned Corporate Income Tax Law is hereby replaced with the following text:

3. The tax rates for Omani companies wholly owned by Omanis must be determined in accordance with the following:

– The first thirty thousand Rial of taxable income—Exempt.

– Any excess of taxable income—12%.

Article II

The text of paragraph 4 of the second schedule attached to the mentioned Corporate Income Tax Law is hereby replaced with the following text:

4. For a mixed Omani company:

(a) Public joint stock companies: The tax rates must be determined in accordance with paragraph 3 of this schedule.

(b) Other companies:

1. Companies in which Omanis own 51% or more of their capital: The tax rates must be determined in accordance with paragraph 3 of this schedule.

2. Companies in which Omanis own less than 51% of their capital: The tax rates must be determined as follows:

– The first thirty thousand Rial of taxable income—Exempt.

– The next one hundred thousand Rial of taxable income—15%.

– The next one hundred and fifty thousand Rial of taxable income—20%.

– Any excess of taxable income—25%.

Article III

A new paragraph 4bis is hereby added to the second schedule attached to the mentioned Corporate Income Tax Law, with the following text:

4bis. For Omani companies in which the share of non-Omanis reaches 100% of their capital: The tax rates must be determined in accordance with the first paragraph and paragraph 1 of this schedule.

Article IV

A new paragraph 4bis(1) is hereby added to the second schedule attached to the mentioned Corporate Income Tax Law, with the following text:

4bis(1). For investment funds established in accordance with the mentioned Capital Market Law: The tax rates specified in paragraph 3 of this schedule must be applied.

Article V

The phrase “the rates provided in the first paragraph and paragraph 1 of the second schedule attached to the Corporate Income Tax Law” is hereby replaced with the phrase “the second schedule attached to the Corporate Income Tax Law” wherever it occurs in the applicable laws and royal decrees.

Article VI

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

Article VII

This decree must be published in the Official Gazette, and comes into force from the date of its publication, with the exception of articles I, II, III, and IV, which come into force from tax year 1999.

Issued on: 29 Dhu Al-Qa’dah 1419
Corresponding to: 17 March 1999

Qaboos bin Said
Sultan of Oman

Published in Official Gazette 644 issued on 3 April 1999.

Arabic

We, Qaboos bin Said, the Sultan of Oman

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

the Commercial Companies Law issued by Royal Decree 4/74 and its amendments,

Royal Decree 45/80 Establishing the Royal Oman Police Pension Fund,

and Royal Decree 24/99 regarding the Regulation of the Practice of the Activity of Providing Additional Security Services,

and in pursuance of public interest,

have decreed as follows

Article I

The Security and Fire Services Corporation is hereby licensed to exercise the activity of providing additional security services stipulated in article II of the mentioned Royal Decree 24/99.

Article II

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

Issued on: 28 Dhu Al-Qa’dah 1419
Corresponding to: 16 March 1999

Qaboos bin Said
Sultan of Oman

Published in Official Gazette 644 issued on 3 April 1999.

Arabic

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 Police Law issued by Royal Decree 35/90,

and in pursuance of public interest,

have decreed as follows

Article I

Without prejudice to the legally prescribed mandates of the Royal Oman Police, it is not permitted for any natural or legal person to practise the activity of providing any of the additional security services stipulated in this decree to others except after the approval of the Inspector General of Police and Customs and obtaining a licence issued by royal decree.

Article II

In the application of the provisions of this decree, additional security services mean the following:

1. Centralised monitoring services for property and establishments against assault, burglary, attack, intrusion, or fire, and early warning of them.

2. Security guard services using guards trained to carry and use a weapon.

3. Cash and jewellery transport services by means of transport equipped for this purpose.

4. Security guard training services for workers in government or private establishments.

Article III

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

Issued on: 28 Dhu Al-Qa’dah 1419
Corresponding to: 16 March 1999

Qaboos bin Said
Sultan of Oman

Published in Official Gazette 644 issued on 3 April 1999.

Arabic

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 draft Air Services Agreement Between the Government of the Sultanate of Oman and the Government of the Republic of Indonesia,

and in pursuance of public interest,

have decreed as follows

Article I

The Minister of Transport is hereby authorised to sign the mentioned Air Services Agreement Between the Government of the Sultanate of Oman and the Government of the Republic of Indonesia.

Article II

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

Issued on: 27 Dhu Al-Qa’dah 1419
Corresponding to: 15 March 1999

Qaboos bin Said
Sultan of Oman

Published in Official Gazette 644 issued on 3 April 1999.

Arabic We, Qaboos bin Said, the Sultan of Oman after perusal of the Basic Statute of the State issued by Royal Decree 101/96, the Civil Service Law issued by Royal Decree 8/80 and its amendments, and Royal Decree 90/85 Determining the Employment Status of the Position of “Secretary General”, and in pursuance of public interest,

have decreed as follows

Article I

Ali bin Siddiq bin Ali Al-Zadjali is hereby appointed Secretary General of the Office of His Highness the Special Representative of His Majesty the Sultan.

Article II

Sheikh Sabaa bin Hamdan bin Sabaa Al-Saadi is hereby appointed Secretary General of the Supreme Committee for National Day Celebrations.

Article III

This decree must be published in the Official Gazette, and comes into force from the date of its issuance. Issued on: 27 Dhu Al-Qa’dah 1419 Corresponding to: 15 March 1999

Qaboos bin Said Sultan of Oman

Published in Official Gazette 644 issued on 3 April 1999.