Part 3 - Chargeability to Tax
Chapter 2 - Rules for Deduction from the Gross Income
Section 3 - Provisions Concerning Expenses Before the Commencement of Business or Registration
Article 63
[GTL Notes: Pre-Registration Expenses]
The expenses incurred before registration shall be deemed to include, the expenses incurred by an Omani company - other than a joint venture - before the date of its registration in accordance with the provisions of the Commercial Companies Law referred to or under any other Law, and the expenses incurred for incorporation of the company, provided that they are necessary for its purposes. These expenses shall be deemed to have been incurred on the date of the registration or incorporation.