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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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Categories
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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Categories
Consolidated Law

The Income Tax Law (Consolidated)

ISSUED BY CONSOLIDATED UP TO
Royal Decree 28/2009 Royal Decree 56/2025

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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Categories
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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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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Categories
Consolidated Regulation

The Executive Regulation of the Capital Market Law (Consolidated)

ISSUED BY CONSOLIDATED UP TO
CMA Decision 1/2009 CMA Decision E/151/2021

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Categories
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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Categories
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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Royal Decree

Royal Decree 128/2008 Declaring Public Benefit Status to the Dam Project to Protect Against Flood Risks in Amerat Heights in the Governorate of Muscat (B15)

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

and in pursuance of public interest,

have decreed as follows

Article I

The dam project to protect against flood risks in Amerat Heights in the Governorate of Muscat (B15) 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, and all establishments on them, in accordance with the provisions of the aforementioned 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: 24 Dhu Al-Qa’dah 1429Corresponding to: 23 November 2008

Qaboos bin SaidSultan of Oman

Published in Official Gazette 876 issued on 1 December 2008.


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Royal Decree

Royal Decree 126/2008 Issuing the Law Combating Human Trafficking (Repealed)

This item was repealed by Royal Decree 78/2025.

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 Omani Penal Law promulgated by Royal Decree 7/74,

and the Criminal Procedure Law promulgated by Royal Decree 97/99,

and in pursuance of public interest,

have decreed as follows

Article I

The provisions of the attached Law on Combating Human Trafficking shall apply.

Article II

All that is contrary to the attached law, 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 day following the date of its publication.

Issued on: 24 Dhu Al-Qa'dah 1429Corresponding to: 23 November 2008

Qaboos bin SaidSultan of Oman

Published in Official Gazette 876 issued on 1 December 2008.


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