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Royal Decree

Royal Decree 121/2020 Issuing the Value Added Tax Law

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

and Royal Decree 67/2003 Applying the Unified Customs Law of the Cooperation Council for the Arab States of the Gulf,

and after presentation to Majlis Oman,

and in pursuance of public interest,

have decreed as follows

Article I

The attached Value Added Tax Law shall apply.

Article II

The Chairman of the Tax Authority shall issue the executive regulation of the attached law within a period not exceeding 6 (six) months from the date of its entry into force, and he shall also issue the decisions necessary for implementing its provisions.

Article III

All that is contrary to the attached law, or in conflict with its provisions, is hereby repealed.

Article IV

This decree shall be published in the Official Gazette, and comes into force after 180 (one hundred and eighty) days from the date of its publication.

Issued on: 24 Safar 1442
Corresponding to: 12 October 2020

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1362 issued on 18 October 2020.


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Royal Decree

Royal Decree 118/2020 Amending Some Provisions of the Income Tax Law

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

the Income Tax Law promulgated by Royal Decree 28/2009,

Royal Decree 66/2019 Establishing the Tax Authority,

the System of the Tax Authority and the Adoption of Its Organisational Structure promulgated by Royal Decree 42/2020,

after presentation to Majlis Oman,

and in pursuance of public interest,

have decreed as follows

Article I

The attached amendments to the aforementioned Income Tax Law shall be implemented.

Article II

The phrase “Minister of Finance” wherever it occurs in the aforementioned Royal Decree 28/2009 is hereby replaced with the phrase “Chairman of the Tax Authority.”

Article III

All that is contrary to this decree, or in conflict with its provisions, is hereby repealed.

Article IV

This decree shall be published in the Official Gazette, and comes into force on the day following the date of its publication, with the exception of article 140 of the aforementioned Income Tax Law which comes into force from the tax year starting on 1 January 2020, or the tax years following it.

Issued on: 25 Muharram 1442
Corresponding to: 14 September 2020

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1358 issued on 20 September 2020.


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Royal Decree

Royal Decree 115/2020 Granting Omani Nationality

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

and the Omani Nationality Law promulgated by Royal Decree 38/2014,

and in pursuance of public interest,

have decreed as follows

Article I

Omani nationality is hereby granted to those named in the attached list.

Article II

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

Issued on: 12 Muharram 1442
Corresponding to: 1 September 2020 

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1356 issued on 6 September 2020.


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Royal Decree

Royal Decree 114/2020 Approving the Accession of the Sultanate of Oman to the Convention on the Contract for the International Carriage of Goods by Road (CMR) and the Additional Protocol concerning the Electronic Consignment Note

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

the Convention on the Contract for the International Carriage of Goods by Road (CMR) done in Geneva on 19 May 1956,

and the Additional Protocol to the Convention on the Contract for the International Carriage of Goods by Road (CMR) concerning the Electronic Consignment Note done in Geneva on 20 February 2008,

and in pursuance of public interest,

have decreed as follows

Article I

The accession of the Sultanate of Oman to the Convention on the Contract for the International Carriage of Goods by Road (CMR) is hereby approved in the form attached, and the Sultanate declares that it is not bound by the provisions of article 47 of the aforementioned convention.

Article II

The accession of the Sultanate of Oman to the Additional Protocol to the Convention on the Contract for the International Carriage of Goods by Road (CMR) concerning the Electronic Consignment Note is hereby approved in the form attached, and the Sultanate declares that it is not bound by the provisions of article 11 of the aforementioned protocol.

Article III

Competent bodies shall deposit the instrument of accession to the aforementioned convention and protocol in accordance with their provisions, subject to the reservations stipulated in article I and article II.

Article IV

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

Issued on: 12 Muharram 1442
Corresponding to: 1 September 2020 

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1356 issued on 6 September 2020.


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Consolidated Law

Merging the Ministry of Justice and the Ministry of Legal Affairs into One Ministry Named the Ministry of Justice and Legal Affairs, Determining Its Competences, and Adopting Its Organisational Structure (Consolidated)

ISSUED BY CONSOLIDATED UP TO
Royal Decree 88/2020 Royal Decree 73/2023

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Royal Decree

Royal Decree 105/2020 Establishing the Public Authority for Special Economic Zones and Free Zones and Determining Its Competences

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

the Law of Free Zones promulgated by Royal Decree 56/2002,

Royal Decree 103/2005 Establishing a Free Zone in Mazyunah,

Royal Decree 62/2006 Establishing the Salalah Free Zone,

Royal Decree 123/2010 Establishing the Sohar Free Zone,

Royal Decree 119/2011 Establishing the Special Economic Zone Authority at Duqm and Issuing Its System,

the System of the Special Economic Zone at Duqm promulgated by Royal Decree 79/2013,

and the System of the Administrative Apparatus of the State promulgated by Royal Decree 75/2020,

and in pursuance of public interest,

have decreed as follows

Article I

A public authority named the "Public Authority for Special Economic Zones and Free Zones" is hereby established. It shall have legal personality, shall enjoy financial and administrative independence, and shall be subordinate to the Council of Ministers.

Article II

The headquarters of the Public Authority for Special Economic Zones and Free Zones shall be in the Governorate of Muscat, and it is permitted by a decision of the board of directors to establish branches in other governorates or offices outside the Sultanate.

Article III

The competences of the Public Authority for Special Economic Zones and Free Zones are hereby determined in accordance with the attached annex.

Article IV

The President of the Public Authority for Special Economic Zones and Free Zones shall undertake the chairmanship of the board of directors.

Article V

All allocations, assets, rights, obligations, and holdings of the Special Economic Zone Authority at Duqm are hereby transferred to the Public Authority for Special Economic Zones and Free Zones.

Article VI

The employees of the Special Economic Zone Authority at Duqm are hereby transferred to the Public Authority for Special Economic Zones and Free Zones with their same financial grades.

Article VII

The Chairman of the Board of Directors of the Public Authority for Special Economic Zones and Free Zones shall exercise the competences prescribed to the Free Zones Committee in the aforementioned Law of Free Zones and the aforementioned royal decrees on the establishment of free zones in Mazyunah, Salalah, and Sohar.

Article VIII

The phrases “Special Economic Zone Authority at Duqm”; “Board of Directors of the Special Economic Zone Authority at Duqm”; “Chairman of the Board of Directors of the Special Economic Zone Authority at Duqm”; and “Executive President of the Special Economic Zone Authority at Duqm” wherever they occur in laws and royal decrees are hereby replaced with the phrases “Public Authority for Special Economic Zones and Free Zones”; “Board of Directors of the Public Authority for Special Economic Zones and Free Zones”; “Chairman of the Board of Directors of the Public Authority for Special Economic Zones and Free Zones”; and “President of the Public Authority for Special Economic Zones and Free Zones.” The phrase “Free Zones Committee” wherever it occurs in the aforementioned Law of Free Zones and the aforementioned royal decrees on the establishment of free zones in Mazyunah, Salalah, and Sohar is also hereby replaced with the phrase “Board of Directors of the Public Authority for Special Economic Zones and Free Zones.”

Article IX

The benefits, incentives, and exemptions stipulated in laws and royal decrees prescribed to the Special Economic Zone at Duqm and the free zones shall continue to operate until a royal decree is issued in this regard.

Article X

All that is contrary to this decree, or in conflict with its provisions, is hereby repealed.

Article XI

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

Issued on: 28 Dhu Al-Hijja 1441
Corresponding to: 18 August 2020

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1353 issued on 19 August 2020.


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Royal Decree

Royal Decree 95/2020 Determining the Competences of the Ministry of Information and Adopting Its Organisational Structure

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

Royal Decree 43/97 Establishing the Oman Establishment for Press, Publication, and Advertising,

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

Royal Decree 108/2010 Establishing the Public Authority for Radio and Television and Issuing Its System,

Royal Decree 31/2014 Adopting the Organisational Structure of the Secretariat General of the Council of Ministers,

Royal Decree 45/2015 Adopting the Organisational Structure of the Ministry of Information,

Royal Decree 3/2018 Establishing the Media Training Centre and Issuing Its System,

and the System of the Administrative Apparatus of the State promulgated by Royal Decree 75/2020,

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 1.

Article II

The organisational structure of the Ministry of Information is hereby adopted in accordance with the attached Annex 2.

Article III

All allocations, assets, rights, obligations, and holdings of the Public Authority for Radio and Television; the Oman Establishment for Press, Publication, and Advertising; the Media Training Centre; and the Directorate General of Communications in the Secretariat General of the Council of Ministers are hereby transferred to the Ministry of Information.

Article IV

The employees of the Public Authority for Radio and Television; the Oman Establishment for Press, Publication, and Advertising; the Media Training Centre; and the Directorate General of Communications in the Secretariat General of the Council of Ministers are hereby transferred to the Ministry of Information with their same financial grades.

Article V

The Public Authority for Radio and Television; the Oman Establishment for Press, Publication, and Advertising; the Media Training Centre; and the Directorate General of Communications in the Secretariat General of the Council of Ministers are abolished, and all that is contrary to this decree or in conflict with its provisions is hereby repealed.

Article VI

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

Issued on: 28 Dhu Al-Hijja 1441
Corresponding to: 18 August 2020

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1353 issued on 19 August 2020.


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Royal Decree

Royal Decree 94/2020 Establishing the Ministry of Economy, Determining Its Competences, and Adopting Its Organisational Structure

Arabic Consolidated Text

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

Royal Decree 30/2012 Establishing the Supreme Council for Planning and Issuing Its System,

and the System of the Administrative Apparatus of the State promulgated by Royal Decree 75/2020,

and in pursuance of public interest,

have decreed as follows

Article I

A ministry named the “Ministry of Economy” is hereby established and its competences are hereby determined in accordance with the attached Annex 1.

Article II

The organisational structure of the Ministry of Economy is hereby adopted in accordance with the attached Annex 2.

Article III

Without prejudice to the provisions of Royal Decree 93/2020 Amending the Name of the Ministry of Housing to the Ministry of Housing and Urban Planning, Determining Its Competences, and Adopting Its Organisational Structure, all allocations, assets, rights, obligations, and holdings of the Secretariat General of the Supreme Council for Planning are hereby transferred to the Ministry of Economy, and the employees of the Secretariat General of the Supreme Council for Planning are also hereby transferred to the Ministry of Economy with their same financial grades.

Article IV

The Supreme Council for Planning and its Secretariat General are hereby abolished, and all that is contrary to this decree or in conflict with its provisions is hereby repealed.

Article V

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

Issued on: 28 Dhu Al-Hijja 1441
Corresponding to: 18 August 2020

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1353 issued on 19 August 2020.


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Royal Decree

Royal Decree 102/2020 Determining the Competences of the Ministry of Interior and Adopting Its Organisational Structure

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

Royal Decree 3/2003 Adopting the Organisational Structure of the Ministry of Interior

the System of the Administrative Apparatus of the State promulgated by Royal Decree 75/2020

and Royal Decree 101/2020 Issuing the Governorates and Municipal Affairs System,

and in pursuance of public interest,

have decreed as follows

Article I

The competences of the Ministry of Interior are hereby determined in accordance with the attached Annex 1.

Article II

The organisational structure of the Ministry of Interior is hereby adopted in accordance with the attached Annex 2.

Article III

The aforementioned Royal Decree 3/2003 is hereby repealed as well as all that is contrary to this decree, or in conflict with its provisions.

Article IV

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

Issued on: 28 Dhu Al-Hijja 1441
Corresponding to: 18 August 2020

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1353 issued on 19 August 2020.


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Royal Decree

Royal Decree 101/2020 Issuing the Governorates and Municipal Affairs System

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

Royal Decree 18/86 Issuing the Dhofar Municipality Regulation,

the Law Governing Sohar Municipality promulgated by Royal Decree 9/97,

the Law Governing Regional Municipalities promulgated by Royal Decree 96/2000,

Royal Decree 37/2003 Determining the Competences of the Office of the Minister of State and Governor of Dhofar and Adopting the Organisational Structure of the Office,

Royal Decree 55/2006 Determining the Competences of the Ministry of Regional Municipalities and Water Resources and Adopting Its Organisational Structure,

Royal Decree 91/2008 Determining the Competences of the Governorate of Muscat and Adopting Its Organisational Structure,

Royal Decree 114/2011 Adopting the Administrative Divisions of the Sultanate and Governing the Work of Governors,

the Muscat Municipality Law promulgated by Royal Decree 38/2015,

Royal Decree 67/2019 Creating the Position of Minister of State and Governor of Musandam,

the System of the Administrative Apparatus of the State promulgated by Royal Decree 75/2020,

Royal Decree 86/2020 Repealing Some Laws,

Royal Decree 88/2020 Merging the Ministry of Justice and the Ministry of Legal Affairs into One Ministry Named the Ministry of Justice and Legal Affairs, Determining Its Competences, and Adopting Its Organisational Structure,

and Royal Decree 92/2020 Amending the Name of the Ministry of Agriculture and Fisheries to the Ministry of Agriculture, Fisheries, and Water Resources, Determining Its Competences, and Adopting Its Organisational Structure,

and in pursuance of public interest,

have decreed as follows

Article I

The attached system shall apply in regard to governorates and municipal affairs.

Article II

The Minister of Interior shall issue the necessary regulations and decisions for implementing the provisions of the attached system, and until they are issued, the regulations and decisions in force continue to operate to the degree that they do not contradict with its provisions.

Article III

Without prejudice to article V of this decree and the provisions of the aforementioned Royal Decree 92/2020 Amending the Name of the Ministry of Agriculture and Fisheries to the Ministry of Agriculture, Fisheries, and Water Resources, Determining Its Competences, and Adopting Its Organisational Structure, all allocations, assets, rights, obligations, and holdings of the Ministry of Regional Municipalities and Water Resources are hereby transferred to the Ministry of Interior, and its employees are hereby transferred to the Ministry of the Interior with their same financial grades.

All allocations, assets, rights, obligations, and holdings of Sohar Municipality are also hereby transferred to the Ministry of Interior, and its employees are hereby transferred to it with their same financial grades.

Article IV

The Ministry of Interior shall transfer allocations, assets, rights, obligations, and holdings that were transferred to it, and the employees that were transferred to it, by virtue of article III of this royal decree and the aforementioned Royal Decree Merging the Ministry of Justice and the Ministry of Legal Affairs into One Ministry Named the Ministry of Justice and Legal Affairs, Determining Its Competences, and Adopting Its Organisational Structure, to governorates subordinate to it in accordance with the rules issued by a decision of the Minister of Interior.

Article V

All allocations, assets, rights, obligations, and holdings relating to regional municipalities of the divisions of the Ministry of Regional Municipalities and Water Resources in the Governorate of Musandam are hereby transferred to the Governorate of Musandam, and the employees of those divisions are also hereby transferred to the Governorate of Musandam with their same financial grades.

Article VI

All allocations, assets, rights, obligations, and holdings of Muscat Municipality are hereby transferred to the Governorate of Muscat, and its employees are also transferred to the Governorate of Muscat with their same financial grades.

Article VII

The Ministry of Regional Municipalities and Water Resources is hereby abolished, and all that is contrary to this decree and the attached system or in conflict with their provisions are hereby repealed.

Article VIII

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

Issued on: 28 Dhu Al-Hijja 1441
Corresponding to: 18 August 2020

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1353 issued on 19 August 2020.


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