You can download the law by clicking below -
https://fintedu.com/lawdatabasefiles/Oman/Corporate%20Tax/Cabinet%20Decision%20and%20Royal%20decree/October%202023_Royal%20Decree%20521-2023_Amendments%20to%20the%20provisions%20of%20the%20Income%20Tax%20Law.pdf
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Click below to access the law -The Law of Profit Tax on Establishments_Sultani Decree No. 77/89...