The responsible person is determined as follows: 1. For a sole proprietorship: the owner or responsible manager. If judicial receivership is imposed or bankruptcy is declared, the judicial receiver or bankruptcy administrator, as applicable, is the responsible person. 2. For an Omani company: a. One-person company: the owner or responsible manager. b. General or limited partnership: a partner or the company's manager. c. Joint venture: the manager whom the partners agree shall conduct the management of the venture, whether a partner or a third party. d. Joint-stock company: the chair of the board of directors or a manager authorised by the board. e. Limited liability company: the company's manager or the person responsible for management. If judicial receivership is imposed, bankruptcy is declared or liquidation begins, the judicial receiver, bankruptcy administrator or liquidator, as applicable, is the responsible person. 3. For a permanent establishment: a. Its owner or manager. b. The agent of the owner where the permanent establishment carries on its activity in the Sultanate through an agent. c. The judicial receiver or bankruptcy administrator where judicial receivership is imposed or bankruptcy is declared.
Interpretation and application must be checked against the official Arabic text and the current version.