We, Qaboos bin Said, Sultan of Oman 

After perusal of the Basic Statute of the State promulgated by Royal Decree No. 101/96, and 

The Commercial Companies Law No. 4/74, and 

The Omani Criminal Law promulgated by Royal Decree No. 7/74, and 

The Insurance Companies Law promulgated by Royal Decree No. 12/79, and 

The Corporate Income Tax Law promulgated by Royal Decree No. 47/81, and

The Law Organising the Accounting and Audit Profession promulgated by Royal Decree No. 77/86, and 

The Law of Profit Tax on Establishments promulgated by Royal Decree No. 77/89, and

The Social Insurance Law promulgated by Royal Decree No. 72/91, and 

The System for Collection of Taxes, Fees, and other amounts payable to the Units of the Administrative Apparatus of the State promulgated by Royal Decree No. 32/94, and 

The Foreign Capital Investment Law promulgated by Royal Decree No. 102/94, and 

The Royal Decree No. 39/96 determining the jurisdictions of the Ministry of Finance and approving its organisational structure, and 

The Capital Market Law promulgated by Royal Decree No. 80/98, and 

The Criminal Procedure Law promulgated by Royal Decree No. 97/99, and 

The Banking Law promulgated by Royal Decree No. 114/2000, and 

The Law of Civil and Commercial Procedures promulgated by Royal Decree No. 29/2002, and 

The Mining Law promulgated by Royal Decree No. 27/2003, and 

The Labour Law promulgated by Royal Decree No. 35/2003, and 

The Law (System) of the Unified Industrial Organisation for the Gulf Cooperation Council Countries promulgated by Royal Decree No. 61/2008, and 

The Law of Evidence in Civil and Commercial Transactions promulgated by Royal Decree No. 68/2008, and 

For the public interest 

have decreed the following: