Oman Sultani Decree No. 118/2020 Amending Some Provisions of the Income Tax Law
We, Haitham bin Tarik, the Sultan of Oman after perusal of the Basic Statute of the State,
the Income Tax Law promulgated by Oman Sultani Decree No. 28/2009,
Oman Sultani Decree No. 66/2019 Establishing the Tax Authority,
and the System of the Tax Authority and Adopting Its Organisational Structure promulgated by Oman Sultani Decree No. 42/2020,
and after presentation to the Council of Oman,
and in pursuance of public interest,
have decreed as follows
Article 1
The attached amendments to the aforementioned Income Tax Law shall be implemented.
Article 2
The phrase “Minister of Finance” wherever it occurs in the aforementioned Oman Sultani Decree No. 28/2009 is hereby replaced with the phrase “Chairman of the Tax Authority.”
Article 3
All that is contrary to this decree, or in conflict with its provisions, is hereby repealed.