Decree Intel is a database of original Omani legal research material that provides explanatory notes, overviews of government entities, and summaries of Supreme Court cases and MJLA Fatwas.
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Fatwa Summary: MJLA Fatwa 222768811 (Continuation of Process for Allocating Land After the Legal Entitlement Basis Is Repealed): The Ministry of Justice and Legal Affairs (MJLA) held that individuals who have reached the lottery stage of the land allocation process are entitled to obtain a land even after the legislation that establishes the right for the entitlement to this land was repealed.
Fatwa Summary: MJLA Fatwa 222770524 (Application of VAT Prior to Entry into Force of VAT Law or VAT Registration): In a contract that was signed before the entry into force of the Value Added Tax Law, the Ministry of Justice and Legal Affairs (MJLA) held that a contractor was required to pay VAT out of the contract value agreed with the Ministry of Health and that contractor had no basis for adding it as additional charge that the ministry owes to the contractor.
Public Authority for Special Economic Zones and Free Zones: The Public Authority for Special Economic Zones and Free Zones (OPAZ) (الهيئة العامة للمناطق الاقتصادية الخاصة والمناطق الحرة) supervises, regulates, and facilitates the development of special economic zones and free zones to attract foreign investment and promote economic diversification.
Ministry of Labour: The Ministry of Labour (وزارة العمل) is the entity responsible for regulating employment in the public and private sectors in Oman.