Royal Decree 118/2020

Amending Some Provisions of the Income Tax Law

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

the Income Tax Law promulgated by Royal Decree 28/2009,

Royal Decree 66/2019 Establishing the Tax Authority,

and the System of the Tax Authority and Adopting Its Organisational Structure

promulgated by Royal Decree 42/2020,

and after presentation to the Council of Oman,

and in pursuance of public interest,

have decreed as follows

Article 1
Implementation of Amendments

The attached amendments to the aforementioned Income Tax Law shall be implemented.

Article 2
Replacement of Authority References

The phrase "Minister of Finance" wherever it occurs in the aforementioned Royal Decree 28/2009 is hereby replaced with the phrase "Chairman of the Tax Authority."

Article 3
Repeal of Contrary Provisions

All that is contrary to this decree, or in conflict with its provisions, is hereby repealed.

Article 4
Publication and Effective Date

This decree shall be published in the Official Gazette, and comes into force on the day following the date of its publication, with the exception of article 140 of the aforementioned Income Tax Law which comes into force from the tax year starting on 1 January 2020, or the tax years following it.

Issued on: 25 Muharram 1442
Corresponding to: 14 September 2020

Haitham bin Tarik
Sultan of Oman

Translator Note:

This initial draft translation includes only amendments made to Articles related to International treaties / Exchange of Information matters.
This draft will be updated to cover all other amendments made to Income Tax Law (Please revert to the Arabic version for the full text)
The English Translation is intended for general guidance. In the event of any ambiguity or discrepancy between the Arabic and English text, the Arabic text shall prevail.

Amendments to some provisions of the income tax law

Article 1
Replacement of Specified Articles

The texts of Articles (6, Item 2), (28), (29) and (120) of the referred to Income Tax Law shall be replaced by the following:

Article (6, Item 2)

"2. In relation to an Omani company: