Author: Riyadh Al-Balushi

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Intel

Overview of Laws in the IT Sector

This document provides an overview of the key Omani legislation that regulates activities in the information technology sector.

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Intel

Overview of the Court System in Oman

The courts in Oman are subject to the supervision of the Supreme Judicial Council, an independent body chaired by His Majesty the Sultan. They are not associated with the Ministry of Justice and Legal Affairs or any other entity falling under the executive branch of the government. This document will outline the constitutional background of the judiciary, the structure of the Omani court system, and the key laws that govern the judiciary and litigation procedures.

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Intel

Overview of Treaties in Oman

The Omani legal system grants treaties the power of law upon their ratification, making them extremely important. This document will provide an overview of treaties, the process under the Omani legal system for joining a treaty, and a highlight of some of the most important treaties that Oman routinely ratifies.

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Oman Commercial Arbitration Centre

The Oman Commercial Arbitration Centre (مركز عمان للتحكيم التجاري) is an Omani public-interest private entity established in 2018. It provides arbitration, mediation, and conciliation services.

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Fatwa Summary: MJLA Fatwa 232790137 (Application of VAT to Contracts Signed before the Issuance of VAT Law)

The Ministry of Justice and Legal Affairs (MJLA) held that a contractor does not have the right to a variation order to obtain compensation from the Ministry of Transport, Communications, and Information Technology (MTCIT) for VAT paid in connection with a contract that was signed before the issue of the Value Added Tax Law.

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The Ministry of Commerce, Industry, and Investment Promotion

The Ministry of Commerce, Industry, and Investment Promotion (وزارة التجارة والصناعة وترويج الاستثمار) is the body responsible for regulating commerce and industry and for promoting investment in the Sultanate of Oman. It is responsible for maintaining the Commercial Register, setting standards, registering intellectual property, and protecting the market from anti-competitive and monopolistic practices, among other things.

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The Foreign Ministry

The Foreign Ministry (وزارة الخارجية) is the body responsible for managing all foreign relations of the Sultanate of Oman and is the official channel for communicating with other states. Its responsibilities include carrying out the procedures for issuing royal decrees acceding into and ratifying treaties and also attesting official documents issued by the Omani government.

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Overview of Types of Companies in Oman

Companies in Oman are primarily regulated by the Commercial Companies Law (CCL), which provides the legal framework for establishing companies, the types of companies available, incorporation requirements, as well as shareholder and director rights and obligations. This document provides an overview of the types of companies available under the CCL.

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Fatwa Summary: MJLA Fatwa 232787094 (Exemptions of Royalties and Consequences of Relying on Wrong Info from Government)

The Ministry of Justice and Legal Affairs (MJLA) confirmed that the only government entity with the power to make an exemption from the payment of any royalty or fee due to the government is the Ministry of Finance. Ministries directly interfacing with contractors are not permitted to make exemptions from the payments of amounts due to the government, even for their own projects. This fatwa also highlights the risks that contractors face when relying on incorrect information formally communicated by government entities.

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The Ministry of Justice and Legal Affairs

The Ministry of Justice and Legal Affairs (وزارة العدل والشؤون القانونية) was established in 2020 as the successor to the Ministry of Justice and the Ministry of Legal Affairs. Its primary functions are reviewing legislation, issuing legal opinions to government entities, reviewing certain government contracts, reviewing international agreements, supervising lawyers, regulating expert undertakings before the courts, and publishing the Official Gazette.

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