TaxOmani legal materials catalogue · Page 2 / 12
Browse laws, regulations and official guidance by title, subject and document number.
Official MTCIT material for preparing an explicit-consent request. MTCIT's FAQ says consent must be clearly given by a fully competent person without coercion and may be written, electronic or obtained by another controller-determined method; consent to commercial marketing must be written and capable of being documented.
Official MTCIT online tool through which a controller or processor can self-assess preparedness to comply with the Personal Data Protection Law.
Issues a dedicated regulation for domestic workers and equivalent categories. This record identifies the separate regime; particular rights, duties and procedures must be checked in the official annex.
Creates a specific framework for organising remote work within employment relationships covered by the Decision. Detailed conditions and party obligations should be checked against the official text.
Regulates part-time work. This record does not replace the official text: worker categories, documentation, working time and other conditions are determined by the Decision itself.
Regulates temporary transfer of a non-Omani worker between private-sector establishments and sets conditions, limits and duties for the parties involved.
Establishes a process for submitting and handling complaints and grievances in the employment context. Procedural deadlines, jurisdiction and required documents must be checked in the official instrument.
Issues the model and rules for a disciplinary regulation and the conditions for imposing sanctions on private-sector workers.
Issues an indicative model for internal work regulations in private establishments and guides employer workplace-rule drafting.
Creates a specific framework against business activity conducted in substance by another person behind the formally registered owner or licensee.
Issues a sectoral AML/CFT supervision regulation for audit and accounting firms and businesses dealing in precious metals and valuable stones.
Regulates cash transactions by persons buying and selling precious metals and valuable stones. Thresholds and required payment methods must be checked in the official instrument.
Sets the working rules of the grievance committee and procedures for challenges to decisions made under the Foreign Capital Investment Law.
Issues the regulation for offices authorised to accredit foreign-investor applications, treating that function as a distinct regulated process.
Requires electronic payment facilities to be made available to consumers within the commercial perimeter defined by the Decision. Covered persons, timing and exceptions must be checked in the official text.
Determines the applicable return for obtaining a commercial loan or debt. The specific figure, period and transitional effects must be taken directly from the official text.
Amends selected provisions of Decision 74/2001 on industrial and commercial licence fees. Current categories and amounts must be read across the principal instrument and this amendment.
Replaces Article 71 of Penal Law 7/2018 on judicial suspension of execution of certain sentences and excludes the offence categories listed in the amendment from that mechanism.
Implements the amendment attached to the Decree in Criminal Procedure Law 97/1999. This record identifies the amending instrument; the affected provisions must be read in the official annex.
An official CBO circular addressing bank stress testing. Specific scenarios, governance, frequency, reporting and supervisory expectations must be taken from the document.
The Master Circular forms part of the CBO regulatory requirements for licensed finance and leasing companies; the official CBO framework page expressly refers to FM 19.
Officially listed CBO guidance for banks and payment service providers offering card-tokenization services, where a primary card number is replaced by a payment token for compatible devices.
An official CBO circular establishing a conversion and transformation framework for Islamic banking windows. Detailed models, stages, approvals and transition requirements must be taken from the document itself.
Details formation, constitutional documents, capital, governance, meetings, conversion and registry procedures under Royal Decree 18/2019.
Amends selected provisions of Regulation 146/2021 and is covered in a separate record within the current-version chain.
Sets procedures, evidence, approvals, incentives and compliance controls for foreign-investment projects under Royal Decree 50/2019.
Amends selected provisions of Regulation 72/2020 and forms part of the current foreign-investment version chain.
Requires an establishment or company formed by a foreign investor to employ at least one Omani national after one year of business and register that worker with the Social Protection Fund.
Details procedures and requirements for anti-competitive agreements, dominance and economic concentrations under Royal Decree 67/2014.
Regulates e-commerce activity, seller registration and disclosure, advertising, platforms and consumer-facing duties.
Requires companies to maintain a beneficial-owner register, update changes and appoint a resident contact for authority requests.
Sets governance-body operation, director and executive responsibilities, transparency and shareholder-protection principles for closed joint-stock companies.
Former general framework for creating and operating free zones, licensing working companies, land, the customs boundary, taxes and incentives. Royal Decree 38/2025 expressly repealed it.
Established OPAZ, transferred the former Duqm authority's assets, staff and functions, and substituted OPAZ for the Free Zones Committee under the former framework.
Placed Madayn under OPAZ: OPAZ assumes policy, regulation, control, supervision and unification of investor services and incentives, while Madayn retains industrial-estate operations.
Established three airport free zones, provided for selection of an operator from Oman Investment Authority companies and a specific approval route for income-tax exemption.
Entrusted management and operation to the Public Establishment for Industrial Estates (now Madayn); OPAZ states that the zone has operated since 24 November 1999.
Zone regulation addressing registration and licensing of working companies, permitted activities, the operator, land, goods, oversight and services.
Establishment instrument for Salalah Free Zone and the baseline model for its operator, territory and zone treatment.
Zone regulation for working companies, licences, permitted activities, the operator, land, goods, oversight and services.
Establishment instrument for Sohar Free Zone; OPAZ describes an area of approximately 45 sq km connected to the port and industrial cluster.
Zone regulation on licensed activities, working companies and service providers, the operator, land, goods, oversight and zone procedures.
Established Khazaen Economic City in South Al Batinah Governorate; OPAZ's official notice confirms the decree number and OPAZ supervision of the city.
Established a special economic zone in Wilayat Ibri. OPAZ reports an area of about 388 sq km roughly 20 km from the Rub al Khali border crossing.
Established a special economic zone in Niyabat Al Rawdah, Wilayat Mahdah, Al Buraimi Governorate; development is phased.
Classifies projects by environmental risk and regulates required studies/plans, application review, permit duration, renewal and inspection, repealing former Decision 326/2015.
Details permitting, environmental studies, supervision, monitoring, reporting and the allocation of duties among OPAZ, zone operators and companies.
Set fees for more than 80 OPAZ services, including commercial registration, contracts, business/commercial/industrial/tourism licences, investor and labour permits, environmental and planning services, and certificates.
Sets a general supervision model for special economic, free and industrial zones and operating companies, including OPAZ and operator duties, inspections, reporting, internal control and response.
Officially explains the objectives and structure of the new general Law, including unified regimes, zone establishment and governance, registration and licensing, land, incentives, tax, customs, VAT, supervision and transition.
Establishes the commercial register and governs the filing and publicity of information on merchants, companies, branches and other registrable persons.
Governs admission, registration, professional practice and discipline of accountants and auditors; regulatory competence transferred to the FSA on 25 March 2024.
Establishes the independent FSA, transfers the former capital-market authority's assets and functions, and assigns regulation of the accounting and auditing profession to it.
Sets the framework for preparing, evaluating, procuring and implementing privatisation projects involving state enterprises, assets or activities.
Details privatisation-project preparation, studies, bidder qualification, tender documents, proposal evaluation, negotiations and contracting.
Governs procurement by covered public bodies, including open and limited tendering, negotiated procedures, direct award, competitions, evaluation and contracting.
Revises the Tender Board's competence and repeals selected provisions of the former procurement governance structure; it forms part of the current version chain of Royal Decree 36/2008.
Sets evidentiary rules for civil and commercial disputes, including written and electronic records, testimony, admissions, oaths, expert evidence and inspection.
Governs patents, utility models, industrial designs, trade marks, trade names, geographical indications and enforcement of industrial property.
Governs protection of works and related rights, authors' and rightholders' rights, limitations and exceptions, licensing, and civil and criminal enforcement.