Oman Sultani Decree No. 23/2019 On the Promulgation of the Excise Tax
Customs & Excise Duties
Public Health
We, Qaboos bin Said, Sultan of Oman,
After perusal of the Basic Statute of the State promulgated by Oman Sultani Decree No. 101/1996,
The Banking Law promulgated by Oman Sultani Decree No. 114/2000,
Oman Sultani Decree No. 67/2003 on the Application of the Common Customs Law for the Arab States of the Gulf (GCC States),
And after referring to the Council of Oman,
And based on the public interest requirements,
Have decreed the following:
Article 1
The provisions of the enclosed Excise Tax Law shall be put into effect.
Article 2
The Minister Responsible for Financial Affairs shall issue the Implementing Regulation of the enclosed Law within a period not exceeding six (6) months from the date of entry into force.
Article 3
Any provision that is contrary to or contradicting with the provisions of the enclosed Law shall be abrogated.