Category: Intel Update

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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Financial Services Authority: The Financial Services Authority (هيئة الخدمات المالية) is the government entity responsible for regulating the capital markets; insurance companies; the commodities, energy, and derivatives market; credit rating agencies; and the accounting and auditing profession.

The Ministry of Energy and Minerals: The Ministry of Energy and Minerals (وزارة الطاقة والمعادن) is the entity responsible for formulating the strategies and policies of the energy and minerals sectors, as well as developing, supervising, and regulating them.

Case Summary: Supreme Court (Labour Circuit: Contestation) 548/2017 (Failure to Terminate a Definite Period Contract): The Supreme Court held that the failure of the employer to terminate a definite period employment contract before its expiry transformed the contract into a new indefinite period contract.

Fatwa Summary: MJLA Fatwa 212744737 (Oman Housing Bank VAT Exemption): The Ministry of Justice and Legal Affairs (MJLA) held that the Oman Housing Bank, a government-owned enterprise under the Oman Investment Authority, is exempt from value added tax (VAT).

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.

New Content

Case Summary: Supreme Court (Labour Circuit) 766/2017 (Calculation of Rest in Overtime Work): An employee sued his employer for compensation for unpaid overtime working hours on the basis of two extra hours plus a one-hour break. The Supreme Court held that break time is not calculated as part of unpaid overtime.

The Ministry of Interior: The Ministry of Interior (وزارة الداخلية) is the entity responsible for developing the policies relating to governorates and local affairs, maintaining public order, undertaking matters relating to the international borders of the Sultanate of Oman, governing Omani nationality, governing tribal affairs, managing all kinds of elections, overseeing municipal councils, and governing mediation and conciliation committees.

Case Summary: Supreme Court (Commercial Circuit) Contestation 137/2017 (Grounds for Setting Aside Arbitral Award): The Supreme Court refused to set aside an arbitral award on the grounds that it had defects outside the grounds identified by the Law of Arbitration in Civil and Commercial Disputes, even though these defects would have been grounds to set aside an ordinary court judgment.

Sultan Qaboos University: Sultan Qaboos University (جامعة السلطان قابوس) is the first public and largest university in Oman.

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.

New Content

Fatwa Summary: MJLA Fatwa 192721181 (SAI Confidential Emails): The Ministry of Justice and Legal Affairs (MJLA) deemed that the State Audit Institute (SAI) has a duty to release the confidential emails of a third-party held in its possession to support the defence of the government against the claims made by that third-party in an arbitration case.

Case Summary: Supreme Court (Labour Circuit) Contestation 717/2016 (Verbal Insult to Employer): An Omani employee was terminated from his job for insulting a manager in the presence of other employees. He sued his employer for unfair dismissal and demanded compensation. The Supreme Court ruled that the termination of employment was valid, emphasising that any form of assault affecting a person’s dignity is deemed grievous under article 40(8) of the Labour Law of 2003.

The Secretariat General for National Celebrations: The Secretariat General for National Celebrations (الأمانة العامة للاحتفالات الوطنية) is the entity responsible for organising national celebrations in the country.

The Ministry of Health: The Ministry of Health (وزارة الصحة) is the body responsible for developing healthcare policies as well as managing and directing the delivery of health services in the country.

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.

New Content

Case Summary: Supreme Court (Criminal Circuit) 661/2016 (Public Interest as a Defamation Defence): A Twitter user was accused of violating the Cybercrime Law by insulting agents of a falaj for their role in depriving a public park of water, which led to the deterioration of the conditions of the park. The Supreme Court ruled that the competing intentions of the perpetrator (protecting public interest vs insulting certain individuals) must be weighed against each other when determining if a crime has taken place. In this case, the Supreme Court refused to overturn the judgment of the Court of Appeal in Nizwa finding him not guilty on the basis that the public interest intention outweighed the insult intention.

Overview of the Ministry of Higher Education, Research, and Innovation: The Ministry of Higher Education, Research, and Innovation (وزارة التعليم العالي والبحث العلمي و ابتكار) is the entity responsible for overseeing higher education, scientific research, vocational training, and innovation in the Sultanate.

State Financial and Administrative Audit Institution: The State Financial and Administrative Audit Institution (جهاز الرقابة المالية والإدارية للدولة) is the entity responsible for auditing property owned by the state as well as certain entities.

Civil Aviation Authority: The Civil Aviation Authority (هيئة الطيران المدني) is the entity responsible for regulating civil aviation, meteorology, and certain climate affairs matters.

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

New Content

Fatwa Summary: MJLA Fatwa 182710759 (Liquidation of a Shareholder): The Ministry of Justice and Legal Affairs (MJLA) deemed that the liquidation of a shareholder in a limited liability company does not affect the legal status of the limited liability company.

Overview of the Ministry of Transport, Communications, and Information Technology: The Ministry of Transport, Communications, and Information Technology (وزارة النقل والاتصالات وتقنية المعلومات) is the body responsible for developing and implementing the national policies for land and maritime transport, communications and information technology, mail, and space science and technology.

Overview of Intellectual Property Laws: This document provides an overview of the key intellectual property laws in Oman.

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

New Content

Case Summary: Supreme Court (Commercial Circuit) Contestation 796/2016 (Insurance Duty of Disclosure): A debtor obtained a loan from a bank without disclosing that he was permanently totally disabled. The bank insured the loan after it was given. The court held that the insurer was not responsible for the repayment of the loan because the accident that caused the disability took place before the term of the policy, and the debtor was ordered to repay the loan in full with interest.

Case Summary: Supreme Court (Labour Circuit) Contestation 665/2016 (Rotational Working System): An Omani employee working on a 2-week on 2-week off rotational system sued his employer for refusing to compensate him for working during national holidays. The Supreme Court ruled that he was not entitled to compensation on the grounds that the working system of the employer, in terms of working hours and working days, was more favourable overall than the system prescribed by the Labour Law, and therefore, the failure to compensate the worker for the national day holidays is not deemed a valuation.

Overview of the Ministry of Finance: The Ministry of Finance (وزارة المالية) is the body responsible for all the financial affairs of the government, including preparing the annual budget of the state and approving major government contracts.

Overview of Oman Investment Authority: The Oman Investment Authority (جهاز الاستثمار العماني) is the sovereign wealth fund of the government of the Sultanate of Oman and is the body responsible for managing, developing, and investing certain assets of the state.

Decree Intel is a database of original Omani legal research material that provides explanatory notes, overview 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.

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

New Content

– Overview of the Oman Commercial Arbitration Centre: The Oman Commercial Arbitration Centre (مركز عمان للتحكيم التجاري) is an Omani public-interest private entity established in 2018. It provides arbitration, mediation, and conciliation services.

– Overview of the Legislative Process in Oman: This document provides an overview of the process for issuing primary legislation (laws) and secondary legislation (regulations) in Oman. Even though the legislative process in Oman is formal and systematic, it is not actually outlined in full in any single legal instrument. The information on this page is collected through personal engagements with the Ministry of Justice and Legal Affairs and from explanatory material published in Arabic on its website.

– Overview of Treaties in Oman: The Omani legal system grants treaties the power of law upon their ratification, making them extremely important. This document will provide an overview of treaties, the process under the Omani legal system for joining a treaty, and a highlight of some of the most important treaties that Oman routinely ratifies.

– Fatwa Summary: MJLA Fatwa 192717255: The Ministry of Justice and Legal Affairs (MJLA) deemed that the contractor had no rights under a contract it signed with the government due to the failure to comply with the requirements of Royal Decree 48/76 regarding the Signing of Foreign and Domestic Financial Transactions. The MJLA noted in its fatwa that the contractor can take legal action against individuals in their personal capacity whose actions resulted in the contractor suffering harm.

Updated Content

– Overview of the Court System in Oman: This document was updated to reflected the changes made by Royal Decree 63/2023.