Oman Sultani Decree No. 28/2009 On Promulgating the Income Tax Law

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Abrogating

Oman Sultani Decree No. 47/1981 dated 18/05/1981

Oman Sultani Decree No. 77/1989 dated 09/09/1989

Amended by

Oman Sultani Decree No. 9/2017 dated 29/02/2017*[3]

Oman Sultani Decree No. 118/2020 dated 14/09/2020

We, Qaboos Bin Said, Sultan of Oman,

After the perusal of the Basic Statute of the State issued by the Oman Sultani Decree No. 101/1996,

Commercial Companies Law, Oman Law No. 4/1974,

Omani Penal Code promulgated by Oman Sultani Decree No. 7/1974,

Insurance Companies Law promulgated by Oman Sultani Decree No. 12/1979,

Law of Corporate Income Tax promulgated by Oman Sultani Decree No. 47/1981,

Law Regulating the Profession of Accounting and Auditing promulgated by Oman Sultani Decree No. 77/1986,

Law on the Corporate Profit Tax promulgated by Oman Sultani Decree No. 77/1979,

Social Security Law promulgated by Oman Sultani Decree No. 72/1991,

Law on the Collection of Tax, Fees and Other Amounts Due to the Administrative Apparatus of the State, promulgated by Oman Sultani Decree No. 32/1994,