Oman Sultani Decree No. 80/2023 On Tax Exemption

We, Haitham bin Tareq, the Sultan of Oman,

After the perusal of the Basic Statute of the State,

The Financial Law issued by the Oman Sultani Decree No. 47/1998,

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

The Excise Tax Law issued by Oman Sultani Decree No. 23/2019,

The Value Added Tax Law issued by Oman Sultani Decree No. 121/2020,

The Regulation on the Tax Service and its Organisational Structure issued by Oman Sultani Decree No. 42/2020, and

Pursuant to the public interest,

Hereby issue the following Decree:

Article 1

The Minister of Finance shall be responsible for the implementation of tax exemptions wherever they are stipulated in the Sultani laws and decrees.

All that contradicts this Decree or violates its provisions shall be abrogated.

This Decree shall be published in the Official Gazette and shall enter into force from the date of its publication.

Issued on: 25 Rabi’ Al-Thani 1445 H.

Corresponding to: November 9.2023

Haitham bin Tariq

Sultan of Oman