Author: admin

Arabic Auto Translate

Published in Official Gazette 536 issued on 1 October 1994.

Arabic

We, Qaboos bin Said, the Sultan of Oman

after perusal of Royal Decree 26/75 Issuing the Law Governing the Administrative Apparatus of the State and its amendments,

and Royal Decree 3/83 on the Law Governing Omani Nationality and its amendments,

and in pursuance of public interest,

have decreed as follows

Article I

The text of article 1(2) of the mentioned Law Governing Omani Nationality is hereby replaced with the following text:

Whoever is born in Oman or abroad to an Omani mother, and his father is unknown if his paternity to a father cannot be legitimately proven, or if his father was Omani and became stateless.

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All that is contrary to this decree, or in conflict with its provisions, is hereby repealed.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 from the date of its issuance.

Issued on: 6 Rabi Al-Akhir 1415
Corresponding to: 12 September 1994

Qaboos bin Said
Sultan of Oman

Published in Official Gazette 535 issued on 17 September 1994.

Arabic

We, Qaboos bin Said, the Sultan of Oman

after perusal of Royal Decree 26/75 Issuing the Law Governing the Administrative Apparatus of the State and its amendments,

and the Agreement Between the Sultanate of Oman and the Democratic Socialist Republic of Sri Lanka for the Avoidance of Double Taxation on Income Derived from International Air Transport signed in Muscat on 26 July 1994,

and in pursuance of public interest,

have decreed as follows

Article I

The mentioned Agreement Between the Sultanate of Oman and the Democratic Socialist Republic of Sri Lanka for the Avoidance of Double Taxation on Income Derived from International Air Transport signed in Muscat on 26 July 1994 is hereby approved for signature.

Article II

The mentioned agreement is hereby ratified.

Article III

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

Issued on: 6 Rabi Al-Akhir 1415
Corresponding to: 12 September 1994

Qaboos bin Said
Sultan of Oman

Published in Official Gazette 535 issued on 17 September 1994.

Arabic

We, Qaboos bin Said, the Sultan of Oman

after perusal of Royal Decree 26/75 Issuing the Law Governing the Administrative Apparatus of the State and its amendments,

Royal Decree 1/79 Issuing the Law on the Regulation and Promotion of Industry of 1978 and its amendments,

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

Royal Decree 77/89 Issuing the Law of the Profit Tax on Commercial and Industrial Establishments,

and Royal Decree 80/93 Repealing the Tax Exemption for Commercial and Industrial Establishments and Companies Wholly Owned by Omani Nationals,

and in pursuance of public interest,

have decreed as follows

Article I

A new article numbered 5bis is hereby added to the mentioned Law of the Profit Tax on Commercial and Industrial Establishments issued by Royal Decree 77/89 with the following text:

It is permitted to exempt industrial establishments registered in accordance with the mentioned Law on the Regulation and Promotion of Industry for a period of five years starting from the date of commencement of production, subject to renewal. The exemption must be issued by a decision by the Deputy Prime Minister for Financial and Economic Affairs based on the proposal of the Minister of Commerce and Industry after consulting the opinion of the Industry Development Committee.

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 from the date of its publication.

Issued on: 6 Rabi Al-Akhir 1415
Corresponding to: 12 September 1994

Qaboos bin Said
Sultan of Oman

Published in Official Gazette 535 issued on 17 September 1994.