Category: Intel Update

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.