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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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Overview of the Basic Statute of the State

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 148/2023 (Termination of Public Lawsuit Due to Change in Law)

The Supreme Court terminated a criminal lawsuit against an Omani man for marrying a non-Omani without a permit because of a change in legislation.


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

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 (Criminal Circuit) Contestation 600/2022 (Gross Negligence of Engineering Office)

The Supreme Court held that an engineer is not considered grossly negligent for supervising the construction of a wall built using a defective design created by the owner.


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Fatwa Summary: MJLA Fatwa 222770524 (Application of VAT Prior to Entry into Force of VAT Law or VAT Registration)

In a contract that was signed before the entry into force of the Value Added Tax Law, the Ministry of Justice and Legal Affairs (MJLA) held that a contractor was required to pay VAT out of the contract value agreed with the Ministry of Health and that contractor had no basis for adding it as additional charge that the ministry owes to the contractor.


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Fatwa Summary: MJLA Fatwa 222768811 (Continuation of Process for Allocating Land After the Legal Entitlement Basis Is Repealed)

The Ministry of Justice and Legal Affairs (MJLA) held that individuals who have reached the lottery stage of the land allocation process are entitled to obtain a land even after the legislation that establishes the right for the entitlement to this land was repealed.


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