Royal Decree 23/2019 Promulgating the Excise Tax Law

Published in Official Gazette No 1285 On Date 17 / 03 / 2019

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

The Royal Decree No. 67/2003 implementing the Common Customs Law of the Cooperation Council for the Arab States of the Gulf, and

Following the presentation to the Council of Oman, and

For the public interest.

Decreed the following:

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