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May 15, 2026

Part 8 - Miscellaneous and Transitional Provisions

Article 201

[GTL Notes: Chairman’s Decisions on Tax Card and Residency Certificates]

The Chairman may - upon the suggestion of the Authority - decide the following:

  1. The date from which the application of the tax card system provided for in Article (1)11 of this Law would apply;

  2. The rules governing the issuance by The Authority of the tax residence certificates at the request of the person who meets the terms and conditions of residence specified in the agreements in force for avoidance of double taxation concluded between Oman and other countries in application of the provisions of Article 120 of this Law, or any other provisions of laws and regulations in force.