Part 3 - Chargeability to Tax
Chapter 2 - Rules for Deduction from the Gross Income
Section 4 - Provisions Concerning Certain Categories of Expenses
Article 64
[GTL Notes: Specific Deductible Expenses Categories]
In determining the taxable income of an establishment or Omani company for any tax year, the following amounts shall be deemed to be deductible expenses:
Remunerations payable to the chairman and the members of the board of directors of a joint stock company.
Salaries and similar remunerations payable to any partner of an Omani company or to the owner of an establishment for management.
Amounts payable by an establishment for the use of the real estates registered in the name of the owner of that establishment.
The Executive Regulation of this Law shall specify the rules for deduction of such expenses.