TaxOmani legal materials catalogue · Page 7 / 12
Browse laws, regulations and official guidance by title, subject and document number.
Oman's bilateral agreement with Ireland for the avoidance of double taxation on income; signed on 03/05/2024 and approved domestically by Royal Decree 60/2024.
Oman's bilateral agreement with Egypt for the avoidance of double taxation on income; signed on 22/05/2023 and approved domestically by Royal Decree 43/2023.
Oman's bilateral agreement with Estonia for the avoidance of double taxation on income; signed on 27/10/2024 and approved domestically by Royal Decree 62/2024.
Oman's bilateral agreement with Tanzania for the avoidance of double taxation on income; signed on 15/12/2024 and approved domestically by Royal Decree 25/2025.
Oman's bilateral agreement with Cyprus for the avoidance of double taxation on income; signed on 08/12/2024 and approved domestically by Royal Decree 24/2025.
Oman's bilateral agreement with Luxembourg for the avoidance of double taxation on income; signed on 16/10/2024 and approved domestically by Royal Decree 64/2024.
The Tax Authority suspended the Customs Digital Tax Stamp obligation only for soft drinks and postponed the planned local start until further notice.
Sixteen Tax Authority answers on registration, returns, tax cards, rates, accounting periods, payment, objections and withholding tax.
Nineteen answers on excise goods, rates, retail price, tax point, registration, tax warehouses, suspension and returns.
The official summary table helps compare domestic withholding with treaty rates by income type and treaty partner.
The official form is used to set out the facts, tax question and applicant position when requesting written guidance from the Tax Authority.
The official overview describes the identification and tracking system for excise goods and participant interaction when ordering, applying and verifying stamps.
The guide covers physical and digital markers and their placement on cigarettes, shisha and other tobacco, cigars, dokha and heat-not-burn products.
Official manufacturer answers on registration, ordering and activation of stamps, production lines, data, delivery and interaction with the system provider.
The decision amends selected provisions of the fee regime for services supplied by Customs.
The decision regulates documentary guarantees accepted in connection with customs and tax obligations within its stated scope.
The decision establishes a route for releasing goods while customs-duty payment is suspended in the cases and on the conditions it specifies.
The decision regulates the customs treatment, organisation and supervision of duty-free markets within its prescribed model.
The decision amends requirements governing customs-clearance activity and representatives of businesses carrying it on.
The decision amends selected charges and forms part of the sequence of instruments governing paid Customs services.
The warehouse-operator guide covers registration, search, renewal, amendment, zones and areas, admission and release of goods in Bayan.
The guide describes Bayan operations for transferring ownership of warehoused goods, recording shortages and processing destruction.
The guide covers manifests, courier cargo, transport documents, declarations, transfer requests and the roles of carriers, brokers and courier operators.
The official guide explains electronic completion and handling of a currency declaration in applicable cross-border cases.
The guide describes creating, searching and following a refund request in Bayan and the supporting documents used for review.
The service page describes Bayan filing, applicants, permits and documents for temporary import without final duty payment for the authorised period.
The official process connects approvals, the site plan, activity code, operator registration in Bayan, warehouse code and security.
The procedure is for holders of an industrial licence and production plan seeking relief for equipment, spare parts, raw materials and packaging inputs.
The official page lists baseline ownership, registration, activity, security, fee, representative and office requirements for a customs-clearance business.
The operational document provides bank details used for excise-tax payments under the Tax Authority's prescribed process.
The Tax Authority describes review of revenue, expenses, transactions and supporting records through desk or field audit.
Official answers address practical aspects of the new regime, including residence, resident and non-resident income, withholding, the net-income threshold, exemptions and interaction with the existing Income Tax Law.
The Tax Authority confirms 76 articles, 16 chapters, a 5% rate, the OMR 42,000 net-income threshold and commencement on 1 January 2028; the Executive Regulation and guides must be followed as they are officially issued.
The official overview explains written tax assessment and the baseline assessment periods following a final return or where no return is filed, together with the contents of an assessment notice.
The page states commitments on electronic-service availability, maintenance of Arabic and English content, resolution of access problems and handling user enquiries and suggestions.
Implements in Oman the GCC framework for conservation, documentation, access, exchange and sustainable use of plant genetic resources for food and agriculture.
Updates the award of mining areas, licences and concessions, financial security and selected operator duties under Royal Decree 19/2019.
Creates a new framework for controlled substances, lawful medical and scientific handling, permits, prevention, treatment, investigation and criminal liability.
Adds a dedicated private-sector bribery chapter to the Penal Law covering receipt, offer and intermediation, and repeals Article 146 of the Labour Law.
Updates the GCC mechanism extending pension and social-insurance protection to GCC citizens working in another member state, including registration, contributions and notifications.
Creates a modern framework for civil associations, public-benefit bodies, social foundations, social clubs and volunteer teams, with a one-year regularisation period.
Updates definitions, institutional competence, protection of tangible, intangible, underwater and geological heritage and selected procedures under Royal Decree 35/2019.
Regulates formation, recognition, governance, funding, supervision and dissolution of sports entities and provides a transition period for existing bodies.
Transfers TRA postal-sector powers, assets, rights and obligations to the Ministry of Transport, Communications and Information Technology and updates institutional references in Royal Decree 71/2012 accordingly.
Creates an AI special zone in Muscat Governorate, defines its boundaries and assigns OPAZ to arrange its management, development and operation with the competent ministry.
Replaces the 2022 annexed statute and restates the Commission's composition, appointment, independence, leadership and internal organisation.
Regulates production, classification, sharing, licensing and use of national geospatial data and information and the powers of the competent authority.
Sets OPAZ legal personality, objectives, governance, powers and one-stop-shop functions under the new Special Economic Zones and Free Zones Law 38/2025.
Updates the status, governing bodies and selected powers of the Civil Defence and Ambulance Authority and related institutional references.
Ratifies the Oman-India CEPA covering trade in goods and services, origin, investment and other agreed disciplines together with its annexes.
Implements in Oman the updated GCC law on registration, licensing, duties and supervision of industrial projects and repeals the former unified industrial regime.
Amends Article 12 of the Oman Investment Authority Statute concerning authority to issue administrative and financial regulations within the Authority's rules.
Approves Oman's accession to the UN Convention on International Settlement Agreements Resulting from Mediation.
Ratifies the intergovernmental agreement on development of the Oman-UAE rail connection.
Approves the State Budget and schedules for financial year 2026 under the current Financial Law.
Adopts the State development plan for 2026-2030 and the period's economic, social and investment-priority framework.
Ratifies the bilateral visa waiver for the specified categories of official passports.
Ratifies the Oman-Cote d'Ivoire air-services agreement and its framework for designated airlines, routes and traffic rights.
Ratifies the Oman-Cabo Verde air-services agreement and its framework for designated airlines, routes and traffic rights.
Establishes the Office of the Deputy Prime Minister for Economic Affairs and defines its competence and organisational structure.