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Royal Decree

Royal Decree 44/2009 Declaring Public Benefit Status to the Road Dualisation Project from Zurub Roundabout to Buraimi Hospital Roundabout in the Governorate of Buraimi

Arabic

We, Qaboos bin Said, the Sultan of Oman

after perusal of the Basic Statute of the State issued by Royal Decree 101/96,

and the Law on the Expropriation for Public Benefit issued by Royal Decree 64/78,

and in pursuance of public interest,

have decreed as follows

Article I

The road dualisation project from Zurub Roundabout to Buraimi Hospital Roundabout in the Governorate of Buraimi specified in the attached note and masterplan is hereby deemed a public benefit project.

Article II

The competent entities may seize, through direct execution, real estate and land necessary for the mentioned project, as well as all establishments on them, in accordance with the provisions of the mentioned Law on the Expropriation for Public Benefit.

Article III

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

Issued on: 20 Rajab 1430Corresponding to: 13 July 2009

Qaboos bin SaidSultan of Oman

Published in Official Gazette 891 issued on 15 July 2009.


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Royal Decree

Royal Decree 42/2009 Issuing the Law on Seeds and Seedlings

Arabic

We, Qaboos bin Said, the Sultan of Oman

after perusal of the Basic Statute of the State promulgated by Royal Decree 101/96,

the Law on the Protection of New Plant Varieties promulgated by Royal Decree 92/2000,

the Agricultural Quarantine Law promulgated by Royal Decree 47/2004,

the System of Agriculture promulgated by Royal Decree 48/2006,

and the decision of the Supreme Council of the Cooperation Council for the Arab States of the Gulf in its twenty-ninth session held in Muscat during the period from 29 to 30 December 2008 regarding the Law on Seeds and Seedlings for the States of the Cooperation Council for the Arab States of the Gulf,

and in pursuance of public interest,

have decreed as follows

Article I

The provisions of the attached Law on Seeds and Seedlings shall apply.

Article II

Chapter six of the aforementioned System of Agriculture is hereby repealed, and the phrase "Seeds and Seedlings" is also hereby deleted wherever it appears in that system.

Article III

The Minister of Agriculture shall issue the regulations and decisions implementing the provisions of this law, as well as the decisions relating to the conditions and procedures for financial and technical support, licensing and laboratory analysis services fees, and any fees for other services after the approval of the Ministry of Finance. Until these regulations and decisions are issued, the existing regulations and decisions continue to operate to the degree that they do not contradict with the provisions of the attached law.

Article IV

This decree shall be published in the Official Gazette, and comes into force on 1 July 2009.

Issued on: 20 Rajab 1430Corresponding to: 13 July 2009

Qaboos bin SaidSultan of Oman

Published in Official Gazette 891 issued on 15 July 2009.


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Royal Decree

Royal Decree 38/2009 Ratifying the Agreement between the Government of the Sultanate of Oman and the Government of the Republic of Uzbekistan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital

Arabic

We, Qaboos bin Said, the Sultan of Oman

after perusal of the Basic Statute of the State promulgated by Royal Decree 101/96,

and the Agreement between the Government of the Sultanate of Oman and the Government of the Republic of Uzbekistan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital signed in the Uzbek capital Tashkent on 3 Rabi Al-Thani 1430, corresponding to 30 March 2009,

and in pursuance of public interest,

have decreed as follows

Article I

The aforementioned agreement is hereby ratified.

Article II

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

Issued on: 16 Jumada Al-Thani 1430Corresponding to: 10 June 2009

Qaboos bin SaidSultan of Oman

Published in Official Gazette 889 issued on 15 June 2009.


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Royal Decree

Royal Decree 35/2009 Determining the Competences of the Ministry of Information

Arabic

We, Qaboos bin Said, the Sultan of Oman

after perusal of the Basic Statute of the State promulgated by Royal Decree 101/96,

the Law Governing the Administrative Apparatus of the State promulgated by Royal Decree 26/75,

and Royal Decree 51/97 Adopting the Organisational Structure of the Ministry of Information,

and in pursuance of public interest,

have decreed as follows

Article I

The competences of the Ministry of Information are hereby determined in accordance with the attached annex.

Article II

All that is contrary to the attached annex, or in conflict with its provisions, is hereby repealed.

Article III

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

Issued  on: 16 Jumada Al-Thani 1430Corresponding to: 10 June 2009   

Qaboos bin SaidSultan of Oman

Published in Official Gazette 889 issued on 15 June 2009.


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Consolidated Regulation

The Amended Controls for Exempting Industry Inputs From Customs Tax (Consolidated)

ISSUED BY CONSOLIDATED UP TO
MOF Decision 65/2009 MOF Decision 7/2017

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Consolidated Law

The Income Tax Law (Consolidated)

ISSUED BY CONSOLIDATED UP TO
Royal Decree 28/2009 Royal Decree 118/2020

Note: The following text is a modified public domain translation published by Tax Authority. It has not been reviewed by Decree.


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Royal Decree

Royal Decree 22/2009 Ratifying the Agreement between the Government of the Sultanate of Oman and the Government of His Majesty the Sultan and Yang Di-Pertuan of Brunei Darussalam for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income

Arabic

We, Qaboos bin Said, the Sultan of Oman

after perusal of the Basic Statute of the State issued by Royal Decree 101/96,

and the Agreement between the Government of the Sultanate of Oman and the Government of His Majesty the Sultan and Yang Di-Pertuan of Brunei Darussalam for the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Taxes on Income signed in the city of Muscat on 25 February 2008,

and in pursuance of public interest,

have decreed as follows

Article I

The aforementioned agreement is hereby ratified.

Article II

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

Issued on: 2 Jumada Al-Awwal 1430 Corresponding to: 27 April 2009

Qaboos bin Said Sultan of Oman

Published in Official Gazette 886 issued on 2 May 2009.


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Royal Decree

Royal Decree 23/2009 Ratifying the Agreement between the Government of the Sultanate of Oman and the Swiss Federal Council for the Avoidance of Double Taxation of Income Derived from International Air Transport

Arabic

We, Qaboos bin Said, the Sultan of Oman

after perusal of the Basic Statute of the State promulgated by Royal Decree 101/96,

and the Agreement between the Government of the Sultanate of Oman and the Swiss Federal Council for the Avoidance of Double Taxation of Income Derived from International Air Transport signed in the city of Muscat on 23 Shawwal 1428, corresponding to 3 November 2007,

and in pursuance of public interest,

have decreed as follows

Article I

The aforementioned agreement is hereby ratified.

Article II

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

Issued on: 2 Jumada Al-Awwal 1430Corresponding to: 27 April 2009

Qaboos bin SaidSultan of Oman

Published in Official Gazette 886 issued on 2 May 2009.


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Treaty

Agreement between of the Government of the Sultanate of Oman and the Government of the Kingdom of the Netherlands on Encouragement and Reciprocal Protection of Investments


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Royal Decree

Royal Decree 4/2009 Declaring Public Benefit Status to the Muttrah Fort Rehabilitation and Development Project in the Wilayat of Muttrah in the Governorate of Muscat

Arabic

We, Qaboos bin Said, the Sultan of Oman

after perusal of the Basic Statute of the State issued by Royal Decree 101/96,

and the Law on the Expropriation for Public Benefit issued by Royal Decree 64/78,

and in pursuance of public interest,

have decreed as follows

Article I

The Muttrah Fort rehabilitation and development project in the Wilayat of Muttrah in the Governorate of Muscat specified in the attached note and masterplan is hereby deemed a public benefit project.

Article II

The competent entities may seize, through direct execution, real estate and land necessary for the project, in accordance with the provisions of the mentioned Law on the Expropriation for Public Benefit.

Article III

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

Issued on: 6 Safar 1430Corresponding to: 2 February 2009

Qaboos bin SaidSultan of Oman

Published in Official Gazette 881 issued on 15 February 2009.


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