Royal Decree 9/2017 Promulgating Amendments to Some Provisions of the Income Tax Law

We, Qaboos bin Said, the Sultan of Oman

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

The Commercial Companies Law promulgated by Royal Decree 4/74, and

The Law of Commerce promulgated by Royal Decree No. 55/90, and

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

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

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

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

The Income Tax Law promulgated by Royal Decree 28/2009, and

The Law of Delegation and Substitution in Competences promulgated by Royal Decree 17/2010, and

The Civil Transactions Law promulgated by Royal Decree 29/2013, and

The Law on Combating Money Laundering and Terrorism Financing promulgated by Royal Decree 30/2016, and

Following the presentation to the Council of Oman, and

For the public interest,

Decreed the following:

Notice:

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