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income-tax-law-royal-decree-28-of-2009
Contents
Part 1 - Definitions and General Provisions
Part 2 - General Provisions
Part 3 - Chargeability to Tax
Part 4 - Avoidance of Double Taxation
Part 5 - Tax Assessment and Collection
Part 5 bis - Provisions Relating to Tax on Enterprises
Part 6 - Tax Disputes
Part 7 - Penalties and Punishments
Part 8 - Miscellaneous and Transitional Provisions
Income Tax Law (Royal Decree No 28 of 2009, as amended)
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9 Main Sections
522 Total Articles
Law
Part 1
Definitions and General Provisions
1 Sub-section
Total: 2 articles
Chapters
Chapter 1
Definitions
Total: 2 articles
Part 2
General Provisions
9 Sub-sections
Total: 80 articles
Chapters
Chapter 1
The Authority
Total: 26 articles
Articles
Section 1
Permanent Establishments
Total: 4 articles
Chapter 2
Notice
Total: 10 articles
Section 2
Non-Omani Partnership Agreements
Total: 4 articles
Section 3
The Principal Officer
Total: 8 articles
Section 4
Value of the Asset Disposed of
Total: 2 articles
Section 5
Obligations of Taxpayer
Total: 12 articles
Section 6
Obligations of Ministries, Government Authorities and Other Parties
Total: 12 articles
Articles
Section 7
Tax Residency
Total: 2 articles
Part 3
Chargeability to Tax
6 Sub-sections
Total: 188 articles
Chapters
Chapter 1
Taxable Income and Taxpayers
5 Sub-sections
Total: 40 articles
Sections
Section 1
General Rules for Determination of Income
Total: 8 articles
Section 2
Taxpayers
Total: 6 articles
Section 3
Gross Income and Taxable Income
Total: 12 articles
Section 4
Accounting Periods
Total: 8 articles
Section 5
Tax Chargeable on Certain Categories of Income
Total: 6 articles
Chapter 2
Rules for Deduction from the Gross Income
6 Sub-sections
Total: 46 articles
Sections
Section 1
General Provisions
Total: 12 articles
Section 2
Restrictions on Deducting Certain Categories of Expenses
Total: 4 articles
Section 3
Provisions Concerning Expenses Before the Commencement of Business or Registration
Total: 4 articles
Section 4
Provisions Concerning Certain Categories of Expenses
Total: 8 articles
Section 5
Provisions Concerning Deduction and Carrying Forward of Losses
Total: 14 articles
Articles
Section 6
Provisions Concerning Taxpayers in the Field of Petroleum Exploration
Total: 4 articles
Chapter 2 bis
Provisions Concerning the Determination of Taxable Income for Parties in Financial Islamic Transactions
3 Sub-sections
Total: 16 articles
Sections
Section 1
Basic Rules
Total: 6 articles
Section 2
Rules Pertaining to Certain Types of Income and Expenses
Total: 8 articles
Section 3
Rules Relating to the Burden of Proof
Total: 2 articles
Chapter 3
Depreciation of Capital Assets
7 Sub-sections
Total: 70 articles
Sections
Section 1
General Rules
Total: 4 articles
Section 2
Determination of Capital Assets and Expenses Related Thereto
Total: 10 articles
Section 3
Rules for Deduction of Depreciation on Buildings, Ships, Aircrafts and Intangible Assets
Total: 12 articles
Section 4
Rules for Deduction of Depreciation on Machinery and Plant
Total: 10 articles
Section 5
Provisions Concerning Transfer of Ownership of Assets Following the Transfer of Business
Total: 6 articles
Section 6
Provisions Concerning the Disposal of Capital Assets
Total: 20 articles
Articles
Section 7
Balancing Allowance or Balancing Charge in Case of Disposal of Buildings, Ships, Aircrafts, and Intangible Assets
Total: 8 articles
Chapter 4
Tax Rates
Total: 6 articles
Chapter 5
Tax Exemption
2 Sub-sections
Total: 10 articles
Sections
Section 1
Exemption for Certain Categories of Income
Total: 2 articles
Section 2
Activities Exempted from Tax
Total: 8 articles
Part 4
Avoidance of Double Taxation
2 Sub-sections
Total: 40 articles
Chapters
Chapter 1
Avoidance of International Double Taxation
Total: 18 articles
Articles
Chapter 2
Tax Avoidance between Persons or By Entering into Transactions
3 Sub-sections
Total: 22 articles
Sections
Section 1
Cases of Avoidance between Related Persons
Total: 8 articles
Section 2
Cases of Avoidance by Entering into Transactions
Total: 10 articles
Section 3
Control of a Company
Total: 4 articles
Part 5
Tax Assessment and Collection
4 Sub-sections
Total: 62 articles
Chapters
Chapter 1
The Return
2 Sub-sections
Total: 20 articles
Sections
Section 1
General Rules
Total: 10 articles
Chapter 2
Tax Assessment
Total: 12 articles
Articles
Chapter 2 bis
Rectification or Revision of Tax Assessment
Total: 6 articles
Chapter 3
Tax Collection and Refund
2 Sub-sections
Total: 24 articles
Sections
Section 1
Payment of Tax
Total: 12 articles
Articles
Section 2
Tax Collection
Total: 12 articles
Part 5 bis
Provisions Relating to Tax on Enterprises
5 Sub-sections
Total: 52 articles
Chapters
Chapter 1
Basic Rules
Total: 16 articles
Articles
Chapter 2
Obligations of the Enterprises
Total: 6 articles
Chapter 3
Taxability of the Enterprise
Total: 12 articles
Articles
Chapter 4
Tax Assessment of Enterprises and Tax Collection
8 Articles
2 Sub-sections
Total: 12 articles
Articles
Sections
Section 2
Tax Assessment on Enterprises
Total: 2 articles
Section 3
Collection and Recovery of Payable Tax on Enterprises
Total: 2 articles
Chapter 5
Miscellaneous Provisions
Total: 6 articles
Part 6
Tax Disputes
3 Sub-sections
Total: 44 articles
Chapters
Chapter 1
Objection
3 Sub-sections
Total: 16 articles
Sections
Section 1
Filing of Objection
Total: 4 articles
Section 2
Procedures for Consideration of the Objection and Decision
Total: 4 articles
Section 3
Postponement of Payment of the Objected Tax
Total: 8 articles
Chapter 2
Tax Grievance
2 Sub-sections
Total: 12 articles
Sections
Section 1
Forming the Grievance Committee and Determining Its Competences
Total: 4 articles
Section 2
Submitting the Grievance and the Procedures for Considering and Settling It
Total: 8 articles
Chapter 3
Tax Suit
3 Sub-sections
Total: 16 articles
Sections
Section 1
Consideration of and Making Decision on Tax Suit
Total: 6 articles
Section 2
Judgement on Tax Suit and Contestation
Total: 6 articles
Section 3
Execution of the Judgement Issues on the Tax Suit
Total: 4 articles
Part 7
Penalties and Punishments
2 Sub-sections
Total: 22 articles
Chapters
Chapter 1
Administrative Penalties
Total: 10 articles
Chapter 2
Criminal Offences and Punishments
Total: 12 articles
Articles
Part 8
Miscellaneous and Transitional Provisions
Total: 32 articles