Oman Ministerial Decision No. 46/2014 On Regulating the Issuance of Tax Certificates and Residence Certificates

Based on the Financial Law promulgated by Oman Sultani Decree No. 47/1998;

The Income Tax Law promulgated by Oman Sultani Decree No. 28/2009;

The implementing regulation of the Financial Law promulgated by Oman Ministerial Decision No. 118/2008;

The implementing regulation of the Income Tax Law promulgated by Oman Ministerial Decision No. 30/2012;

Based on the public interest requirements;

Has decided the following

Article 1

The Secretariat General for Taxation shall issue the tax certificates according to the provisions of this Decision.

Article 2

The tax certificate must be issued based on an application submitted to the Secretariat General for Tax and including the following:

The authority to which this application is submitted as well as the purpose of its submission.

2- The required data and their validity.

3- The legal ground upon which this certificate application is based.

4- The language (Arabic or English) used it the certificate.

The application must be accompanied with the official documents supporting its content.

Article 3