Legal Framework & Tax
From The Report: Oman 2019
View in Online Reader

Prior to 1971 the sharia courts had jurisdiction over all civil and criminal matters, as well as personal status affairs in the sultanate of Oman. However, following the succession of Sultan Qaboos bin Said Al Said, the judicial system was reformed and Sharia Courts now only govern matters related to family disputes and inheritance. The 1996 Basic Statute of the State reshaped and codified the legal system in Oman, creating separate structures for the executive bodies, the judiciary, and the rights and obligations of individuals.

This chapter contains a viewpoint from Ben Ewing, Partner, CMS.

Articles from this Chapter

Overview

Guiding principles: A robust set of laws gives direction to establishing a business, free zone regulations and undertaking construction projects
OBG
plus

Prior to 1971 the sharia courts had jurisdiction over all civil and criminal matters, as well as personal status affairs in the sultanate of Oman. However, following the succession of Sultan Qaboos bin Said Al Said, the judicial system was reformed and Sharia Courts now only govern matters related to family disputes and inheritance. The 1996 Basic Statute of the State – promulgated by Royal Decree No. 101 of 1996 and known as the Basic Law – reshaped and codified the legal system in…

Viewpoint

Ensuring protection: Ben Ewing, Partner, CMS, on clearer regulation and safeguarding the rights of consumers
OBG
plus

Viewpoint:Ben Ewing There have only been a few changes to the legal framework and tax in Oman in 2018. Some of the more noteworthy enactments have centred on the introduction of stricter penalties following the introduction of a new penal code and through existing competition and anti-monopoly laws, and consumer protection laws. These changes have placed greater pressure on businesses and employers to protect the rights of consumers, employees, individuals and other businesses. The New Penal…

Overview

By the numbers: System continues to adjust to changes enacted at the start of 2017
OBG
plus

Taxation in Oman is the responsibility of the Ministry of Finance (MoF) and the Secretariat General for Taxation. The framework is mainly governed by the following laws: • The Income Tax Law, promulgated by Royal Decree No. 28 of 2009, as amended, including by Royal Decree No. 9 of 2017; • The Commercial Companies Law, promulgated by Royal Decree No. 4 of 1974, as amended; • The Foreign Capital Investment Law, promulgated by Royal Decree No. 102 of 1994, as amended; • The Law…