Intel Update

Intel Update: October 2023

Decree Intel is a database of original Omani legal research material that provides explanatory notesoverview of government entities, and summaries of Supreme Court cases and MJLA Fatwas.

New Content

Fatwa Summary: MJLA Fatwa 212747517 (First-Sale VAT Exemption): The Ministry of Justice and Legal Affairs (MJLA) deemed that the first sale of real estate by the developer in integrated tourism complexes is not exempt from value added tax (VAT).

Overview of Laws in the IT Sector: This document provides an overview of the key Omani legislation that regulates activities in the information technology sector.

Overview of the Tax Authority: The Tax Authority (جهاز الضرائب), is the body responsible for developing and implementing the tax policy of the state.