Part 3 - Chargeability to Tax
Chapter 2 - Rules for Deduction from the Gross Income
Section 6 - Provisions Concerning Taxpayers in the Field of Petroleum Exploration
Article 75
[GTL Notes: Deductible Payments to Government - Petroleum Activities]
In determining the tax of any taxpayer for any tax year which derives its taxable income from the sale of petroleum, there shall be deducted from this income the following amounts paid to the Government by the taxpayer in that year:
Royalties of any kind except those charged on the crude oil extracted from Oman and sold at future price.
Taxes - other than the income tax charged under this Law and vehicle fees - including custom duties and any other amounts of a similar nature paid to the Government in respect of the carrying on of petroleum production activity by the taxpayer in Oman for the purpose of sale or dealing in the petroleum produced.
In no case, deduction for any amount paid may be made more than once.