Author: Riyadh Al-Balushi

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

Post author By Riyadh Al-Balushi
Post date August 22, 2023

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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Toolkit: The Regulation Governing Environmental Permits (EA Decision 107/2023)

Post author By Riyadh Al-Balushi
Post date August 8, 2023

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The Ministry of Commerce, Industry, and Investment Promotion

Post author By Riyadh Al-Balushi
Post date August 7, 2023

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

Post author By Riyadh Al-Balushi
Post date July 15, 2023

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

Post author By Riyadh Al-Balushi
Post date July 4, 2023

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)

Post author By Riyadh Al-Balushi
Post date June 19, 2023

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

Post author By Riyadh Al-Balushi
Post date June 9, 2023

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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Overview of the Basic Statute of the State

Post author By Riyadh Al-Balushi
Post date June 9, 2023

The Basic Statute of the State is the constitution of the Sultanate of Oman. It was issued for the very first time by Sultan Qaboos in 1996 and then amended in 2011. Sultan Haitham issued a new revamped Basic Statute of the State in 2021 with a number of amendments, the most important being the process for the appointment of a crown prince.

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Case Summary: Supreme Court (Criminal Circuit) Contestation 660/2022 (Copyright Protection of a PhD Thesis)

Post author By Riyadh Al-Balushi
Post date December 20, 2022

The Supreme Court confirmed that a PhD thesis is protected by copyright and that the the signing of research agreement for a component of the research between the PhD researcher and the university does not make the PhD thesis the property of the university.

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Case Summary: Supreme Court (Commercial Circuit B) Contestation 787/2021 (Compensation Quantification Methodology in Commercial Disputes)

Post author By Riyadh Al-Balushi
Post date November 2, 2021

In a copyright infringement dispute, the Supreme Court set aside a judgment awarding compensation for copyright infringement due to the failure of the trial court to base the compensation amount on a quantification methodology that takes into account the damage suffered as a result of the copyright infringement.

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