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.