We, Qaboos bin said, Sultan of Oman:
After perusal of the Basic Law of the State issued by the Royal Decree No. (101/96).
The Commercial Companies Law Issued by the Royal Decree No. (4/74) and the amendments thereof.
The Royal Decree No. (48/76) on Signing of the Internal and External Financial Transactions and amendments thereof.
The Commercial Agencies Law issued by the Royal Decree No. (26/77) and the amendments thereof.
The Land Law issued by the Royal Decree No. (5/80) and the amendments thereof.
The Royal Decree No. (5/81) Regulating the Use of the Sultanate’s Land and the amendments thereof.
The Companies Income Tax Law issued by the Royal Decree No. ( 47/81) and the amendments thereof.
The Executive Regulations for the Regulation of the Use of the Sultanate’s Lands Law issued by the Royal Decree No. ( 88/82) and the amendments thereof.
The Law of Commerce issued by the Royal Decree No. ( 55/90) and the amendments thereof.
The Investment of Foreign Capital Law issued by the Royal Decree No. ( 102/94) and the amendments thereof.
The Financial Law issued by the Royal Decree No. ( 47/98) and the amendments thereof; and In pursuance of the public interest.
Have Decreed the following:
Section 1:
The Free Zone shall be governed by the Law attached hereto.
Section 3:
The Chairman of the Free Zones Committee shall issue the regulations and decisions for the implementation of the attached law.
Section 2:
All that is contrary to the attached law or contradicts the provisions thereof is hereby repealed.
Section 4:
The Chairman of the Free Zones Committee shall issue the regulations and decisions for the implementation of the attached law..
Qaboos Bin Said:
Sultan of Oman.