We, Haitham bin Tarik, Sultan of Oman;

Pursuant to the perusal of the Basic Statute of the State;

The Commercial Agencies Law issued by Oman Sultani Decree No. 26/1977;

The Land Law issued by Oman Sultani Decree No. 5/1980;

Oman Sultani Decree No. 5/1981 regulating the usufruct of lands in the Sultanate of Oman;

The Foreigners Residence Law issued by Oman Sultani Decree No. 16/1995;

Regulation of the Real Estate Register issued by Oman Sultani Decree No. 2/1998;

Free Zones Law issued by Oman Sultani Decree No. 56/2002;

Oman Sultani Decree No. 67/2003 on the application of the Common Customs Law of the Cooperation Council for the Arab States of the Gulf;

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

The Commercial Companies Law issued by Oman Sultani Decree No. 18/2019;

The Foreign Capital Investment Law issued by Oman Sultani Decree No. 50/2019;

Oman Sultani Decree No. 105/2020 establishing the Public Authority for Special Economic Zones and Free Zones and determining its competences;