Thursday 29 / October / 2026
Muscat: His Majesty Sultan Haitham bin Tarik today issued three Royal decrees, reading as follows:
Royal decree No. (99/2026) on amending some provisions of the Law on the State Flag, Emblem and National Anthem.
Article (1) stipulates that the amendments attached to this decree shall be enforced upon the Law on the State Flag, Emblem and National Anthem, promulgated by Royal decree No. (53/2004).
Article (2) cancels all that contradicts the amendmends attached to this decree or contravenes their provisions.
Article (3) says that this decree shall be published in the Official Gazette and enforced from the day following its date of publishing.
Royal decree No. (100/2026) on promulgating the Law on Protection of Facilities.
Article (1) says that the provisions of the Law on Protection of Facilities attched to this decree shall be enforced.
Article (2) stipulates that the Inspector General of Police and Customs shall issue the executive regulation of the attached Law, as well as the decisions necessary to enforce its provisions.
Article (3) states that those subject to the provisions of the attached Law shall adjust their status in accordance with its provisions within a period not exceeding two years from the date of its enforcement.
Article (4) says that this decree shall be published in the Official Gazette and enforced after six (6) months from its date of publishing.
Royal Decree No. (101/2026) on amending some provisions of the Law on Supplementary Tax on Entities Affiliated to Multinational Groups
Article (1) replaces the name “Law on Supplementary Tax on Entities Affiliated to Multinational Groups” with the name “Law on the Supplementary Tax on Constituent Entities of Multinational Groups”, wherever quoted in Royal decree No. (70/2024) on the promulgation of the Law on the Supplementary Tax on Constituent Entities of Multinational Groups, and the statute attached to it.
Article (2) states that the amendments attached to the aforementioned “Law on the Supplementary Tax on Constituent Entities of Multinational Groups” shall be enforced.
Article (3) cancels all that contradicts this Decree or the attached amendments or contravenes their provisions.
Article (4) says that this Decree shall be published in the Official Gazette and enforced on the day following its date of publishing, except articles (1, 2, 3, 5, 6, 7, 8, 9 and 3-bis) of the aforementioned “Law on the Supplementary Tax on Constituent Entities of Multinational Groups”, which shall be enforced from the Tax Year that begins on 1 January 2025 and the subsequent tax years.
