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Article

Four Differences Between LLCs and SPCs

Companies in Oman are governed by the Commercial Companies Law and its regulations, such as the Commercial Companies Regulation. These legal instruments set the foundation for how to establish, operate, and manage companies in the Sultanate of Oman. Among the various legal forms of companies are Limited Liability Companies (LLCs) and Single Person Companies (SPCs), also known as One-Person Companies, which are the most commonly used forms due to the simplicity of the formalities for establishing them and the fact that they both offer their shareholders limited liability. This article will highlight four key distinctions between LLCs and SPCs.

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Article

7 Types of Leave Under the Omani Labour Law

The Omani Labour Law lays out a comprehensive framework that regulates the rights and obligations of employers and employees. Under this law employees are entitled in certain circumstances to different types of leave that are usually given with full pay. In this article, we will highlight 7 of the most commonly used types of leaves under the Labour Law.

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Law Updates

Social Protection Law Amended

His Majesty issued today Royal Decree 60/2025 amending Royal Decree 52/2023 to delay the implementation of certain branches of the Social Protection Law.

Under the original royal decree the branch of insurance against work injuries and occupational diseases for non-Omani workers was supposed to enter into force in July 2026, today’s royal decree pushed this date to July 2028. Similarly, the branch of insurance of sick leave and extraordinary sick leave was supposed to enter into force in July 2025, it has now been pushed to July 2026. Finally, the savings system was supposed to enter into force in July 2026, and now it will enter into force in July 2027.

You can read Royal Decree 60/2025 in English in full on the link below:

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Law Updates

MOCIIP Amends Commercial Companies Regulation

The Ministry of Commerce, Industry, and Investment Promotion (MOCIIP) published in this week’s issue of the Official Gazette Decision 245/2025 Amending Some Provisions of the Commercial Companies Regulation.

The amendment created a new requirement for authorised signatories to fall under specific categories of individuals who can take this role, such as partners in the company, members of the board of directors, and administrative and finance staff. Notably it appears that it is now not possible to appoint an employee of another company who does not fall under any of the categories specified as authorised signatory.

This amendment of the Commercial Companies Regulation enters into force tomorrow. You can read the full text of this amendment in English on the link below:

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Law Updates

MOCIIP Issues New Circular on Mandatory Consumer Bags in Shopping Malls and Retail Outlets

The Ministry of Commerce, Industry, and Investment Promotion (MOCIIP), in cooperation with the Consumer Protection Authority (CPA), has issued a new circular that requires all shopping malls and retail outlets to provide single-use bags free of charge to their customers. The circular also makes it an obligation for those establishments to provide consumers with additional bag options for a fee.

The circular does not have a specific entry date, so it is assumed that it is immediately enforceable.

It is worth noting that in the year 2020, Oman issued a decision banning single-use plastic bags, but in 2024 another decision was issued limiting the ban only to single-use plastic bags that have a thickness of less than 50 micrometers. This new circular by MOCIIP appears to further erode the ban of single-use plastic bags by making it mandatory for retail outlets to provide consumers with single-use bags, plastic or otherwise, free of charge. This goes against the international trend towards sustainability and encouraging people to reuse and recycle their bags as part of global environmental efforts.

You can read MOCIIP new decision on single-use bags on the link below:



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Commentary

MJLA Transitional Requirements for Admitting Advocates Before Primary Courts

The new Advocacy and Legal Consultancy Law has recently entered into force bringing into effect major changes to the way the legal profession in Oman is regulated, including new examination requirements for Omani lawyers wishing to practise as advocates who plead before the courts. The Ministry of Justice and Legal Affairs has issued new regulations and guidelines to provide more details on what these exams would entail. This blog post will highlight some details that are found in the new Arabic language guide that the MJLA issued concerning the transitional requirements for advocates who have registered before the entry into force of the new law and who would complete their two-year training requirements before 3 October 2025.

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Article

Four Facts You Probably Didn’t Know About the Council of Ministers in Oman

The Council of Ministers is the main body of the executive branch of the government in the Sultanate of Oman. Where the legislative and judiciary branches are the responsibility of other entities, the Council of Ministers is responsible for drawing up and implementing state policies. This blog post will highlight four interesting facts about the Council of Ministers you may not know!

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Article

Five Fundamental Duties of the Sultan

The Sultanate of Oman operates under the guidance of the Basic Statute of the State, which functions as its constitution. The most current version of this constitution was promulgated by Sultan Haitham bin Tarik in 2021 through Royal Decree 6/2021. This landmark document defines the Sultan not only as the head of state but as the unifying symbol of the nation, entrusted with pivotal duties essential to the country’s governance and stability. The Sultan’s core responsibilities are outlined primarily in Article 49 of the Basic Statute of the State. This blog will explore five of the duties of His Majesty highlighting his central role in governance and state affairs.

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Law Updates

Employer Obligations Under the New Personal Income Tax Law

Last week, Oman took a groundbreaking step towards economic sustainability by being the first GCC country to introduce the long awaited personal income tax through Royal Decree 56 Issuing the Personal Income Tax Law. The impact that this law is expected to have on the economy and the relationship between the government and residents in Oman cannot be understated. However, it is also important to note that even though this law relates only to the taxation of individuals, it imposes a number of significant obligations on employers. This blog post will outline these key obligations under the Personal Income Tax Law that all companies in Oman need to be aware of to be in compliance with the law in their capacity as employers.

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Announcements

Introducing: Decree Toolkits

We are launching today Decree Toolkits—a new feature on Decree for helping organisations improve their compliance operations by identifying key obligations imposed by Omani legislation.