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Ministerial Decision

Tax Authority: Decision 89/2022 Amending Some Provisions of Decision 65/2021 Determining the Food Products Subject to Value Added Tax at the Rate of Zero Percent

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Published in Official Gazette 1433 issued on 13 March 2022.

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Ministerial Decision

Ministry of Transport, Communications, and Information Technology: Ministerial Decision 33/2022 Issuing the Regulation Governing Sea Taxi Units (Water Taxi)

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Published in Official Gazette 1433 issued on 13 March 2022.

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Ministerial Decision

Ministry of Housing and Urban Planning: Ministerial Decision 57/2022 Amending Ministerial Decision 92/2016 Issuing the Schedule of Values, Fees, and Prices Collected by the Ministry of Housing

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Published in Official Gazette 1433 issued on 13 March 2022.

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Ministerial Decision

Ministry of Housing and Urban Planning: Ministerial Decision 58/2022 regarding Granting Privileges to Non-Omani Investors to Own Certain Real Estate

Arabic

Based on the Land Law promulgated by Royal Decree 5/80,

the Real Estate Register System promulgated by Royal Decree 2/98,

Royal Decree 21/2004 Regulating the Ownership of Real Estate by Nationals of the States of the Cooperation Council for the Arab States of the Gulf in Member States,

the System of the Ownership of Real Estate by Non-Omanis in Integrated Tourism Complexes promulgated by Royal Decree 12/2006,

the Law on the Prohibition of the Ownership of Land and Real Estate by Non-Omanis in Certain Places promulgated by Royal Decree 29/2018,

the Executive Regulation of the Law on the Prohibition of the Ownership of Land and Real Estate by Non-Omanis in Certain Places issued by Ministerial Decision 292/2020,

and the approval of the Council of Ministers, and in pursuance of public interest,

it is hereby decided

Article I

A non-Omani investor wishing to obtain a Category I Residence Card has the right to request a certificate from the Real Estate Register Secretariat proving that he has purchased one or more housing units with a total value of not less than 500,000 (five hundred thousand) Rial Omani, or with a value of not less than 250,000 (two hundred and fifty thousand) Rial Omani if he wishes to obtain a Category II Residence Card.

In all cases, the housing unit or units must be in places where ownership by non-Omanis is authorised.

Article II

A non-Omani investor holding a Category I Residence Card has the right to own one real estate for residential, commercial, or industrial use outside the places where ownership by non-Omanis is authorised, and the ownership of the real estate must not be in the places stipulated in the aforementioned Law on the Prohibition of the Ownership of Land and Real Estate by Non-Omanis in Certain Places.

Article III

This decision shall be published in the Official Gazette, and comes into force on the day following the date of its publication.

Issued on: 29 Rajab 1443
Corresponding to: 3 March 2022

Dr Khalfan bin Said bin Mubarak Al-Shuaili
Minister of Housing and Urban Planning

Published in Official Gazette 1433 issued on 13 March 2022.

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Royal Decree

Royal Decree 12/2022 Approving the Petroleum Agreement between the Government of the Sultanate of Oman and Almajd Gas Development LLC, Shell Integrated Gas Oman BV, Marsa Liquefied Natural Gas LLC, and Shell Development Oman LLC for Block 10

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

the Oil and Gas Law promulgated by Royal Decree 8/2011,

and the Petroleum Agreement between the Government of the Sultanate of Oman and Almajd Gas Development LLC, Shell Integrated Gas Oman BV, Marsa Liquefied Natural Gas LLC, and Shell Development Oman LLC for Block 10 signed on 21 December 2021,

and in pursuance of public interest,

have decreed as follows

Article I

The aforementioned petroleum agreement is hereby approved.

Article II

The provisions of the aforementioned petroleum agreement shall apply notwithstanding any provisions to the contrary in laws, royal decrees, or regulations in force in the Sultanate of Oman on the date of entry into force of this decree.

Article III

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

Issued on: 28 Rajab 1443
Corresponding to: 2 March 2022

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1432 issued on 6 March 2022.

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Royal Decree

Royal Decree 11/2022 Ratifying the Agreement between the Government of the Sultanate of Oman and the Government of Hungary for the Reciprocal Promotion and Protection of Investments

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

and the Agreement between the Government of the Sultanate of Oman and the Government of Hungary for the Reciprocal Promotion and Protection of Investments signed in the city of Muscat on 2 February 2022,

and after presentation to Majlis Al-Shura,

and in pursuance of public interest,

have decreed as follows

Article I

The aforementioned agreement is hereby ratified in the form attached.

Article II

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

Issued on: 28 Rajab 1443
Corresponding to: 2 March 2022

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1432 issued on 6 March 2022.


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Royal Decree

Royal Decree 10/2022 Establishing Free Zones in Muscat International Airport and Sohar and Salalah Airports

Arabic We, Haitham bin Tarik, the Sultan of Oman after perusal of the Basic Statute of the State, the Law of Free Zones promulgated by Royal Decree 56/2002, Royal Decree 67/2003 Applying the Unified Customs Law of the Cooperation Council for the Arab States of the Gulf, the Income Tax Law promulgated by Royal Decree 28/2009, the Civil Aviation Law promulgated by Royal Decree 76/2019, Royal Decree 105/2020 Establishing the Public Authority for Special Economic Zones and Free Zones and Determining Its Competences, Royal Decree 61/2020 Establishing the Oman Investment Authority, and Royal Decree 57/2021 Issuing the System of the Oman Investment Authority, and in pursuance of public interest,

have decreed as follows

Article I

The following free zones are hereby established:

1. A free zone in Muscat International Airport named the “Muscat International Airport Free Zone”.

2. A free zone in Sohar Airport named the “Sohar Airport Free Zone”.

3. A free zone in Salalah Airport named the “Salalah Airport Free Zone”.

And that is on the land area specified for each zone in accordance with the masterplans attached to, and specified in, the concluded concession agreements.

Article II

The Council of Ministers shall undertake specifying the operator of the free zones stipulated in article I of this decree from among the companies subordinate to the Oman Investment Authority, which may seek the assistance of specialised entities and companies to build, market, develop, manage, or operate these zones.

Article III

The operator and the working company shall be granted the incentives, benefits, and facilities stipulated in the aforementioned Law of Free Zones.

Article IV

The operator and the working companies shall be exempt from income tax, and the exemption shall be for a period not exceeding 15 (fifteen) years for each project separately, renewable for a period of 5 (five) additional years. In all cases, this exemption does not apply to banks, financial institutes, insurance and reinsurance companies, and enterprises working in providing telecommunication services and in the field of land transportation and construction.

Article V

The exemption stipulated in article IV of this decree shall be issued by a decision by the Chairman of the Tax Authority in accordance with the rules, categories, and procedures prescribed by the Board of Directors of the Public Authority for Special Economic Zones and Free Zones, after the approval of the Ministry of Finance.

Article VI

The working companies shall pay the operator a fee for the services it provides to them, and the operator shall determine the value of the service fee and the mechanism of collection, after the approval of the Board of Directors of the Public Authority for Special Economic Zones and Free Zones on this.

Article VII

The operator shall abide by the rules of aviation easement rights and civil aviation safety and security requirements under the supervision of the Civil Aviation Authority. The operator shall also coordinate with the Public Authority for Special Economic Zones and Free Zones to achieve the safety requirements for individuals, working companies, establishments, merchandise, and goods inside each zone, and shall fully cooperate with the authority to comply with the rules prescribed for environmental safety and the maintenance of security.

Article VIII

This decree shall be published in the Official Gazette, and comes into force on the day following the date of its publication. Issued on: 28 Rajab 1443 Corresponding to: 2 March 2022

Haitham bin Tarik Sultan of Oman

Published in Official Gazette 1432 issued on 6 March 2022.

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Treaty

Agreement between the Government of the Sultanate of Oman and the Government of Hungary for the Reciprocal Promotion and Protection of Investments

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Ratified by Royal Decree 11/2022.

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Ministerial Decision

Oman Academic Accreditation Authority: Decision 1/2022 regarding Determining the Fees for Review of Higher Education Institutions Applications relating to International External Quality Assurance Activities

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Published in Official Gazette 1432 issued on 6 March 2022.

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Royal Decree

Royal Decree 9/2022 Appointing to Some Positions

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

and the Civil Service Law promulgated by Royal Decree 120/2004,

and in pursuance of public interest,

have decreed as follows

Article I

Those named below are hereby appointed each to the position following their name:

Azzan bin Qassim bin Mohammed Al-Busaidi Undersecretary of the Ministry of Heritage and Tourism for Tourism
Engineer Bader bin Salim bin Marhoon Al-Mamari Secretary General of the Tender Board with the special grade
Ahmed bin Mohammed bin Ahmed Al-Humaidi Chairman of Muscat Municipality with the special grade

Article II

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

Issued on: 26 Rajab 1443
Corresponding to: 28 February 2022

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1432 issued on 6 March 2022.