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The Tax Authority

The Tax Authority (جهاز الضرائب), is the body responsible for developing and implementing the tax policy of the state.

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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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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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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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Overview of the Legislative Process in Oman

This document provides an overview of the process for issuing primary legislation (laws) and secondary legislation (regulations) in Oman. Even though the legislative process in Oman is formal and systematic, it is not actually outlined in full in any single legal instrument. The information on this page is collected through personal engagements with the Ministry of Justice and Legal Affairs and from explanatory material published in Arabic on its website.

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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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The Social Protection Fund

The Social Protection Fund (صندوق الحماية الاجتماعية) was established in 2021 as a successor to all non-military and non-security pension funds in the Sultanate of Oman. It is responsible for implementing the Social Protection Law, which is the primary legal framework for social benefits and social insurance in the country.

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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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