HM issues two Royal Decrees

MUSCAT: His Majesty Sultan Haitham Bin Tarik on Monday issued two Royal decrees reading as follows: Royal Decree No. 120/2020 on the amendment of some provisions of the Law on Penal Procedures.

Article (1) replaces the text of the Second Clause of Article (221) of the Law on Penal Procedures promulgated by Royal Decree 97/99 as follows:

“The Criminal Court shall not issue a verdict for a death sentence except upon full consensus/unanimity of views. Prior to issuing such a verdict, the Criminal Court must send the related documents to a committee to be formed by orders of His Majesty the Sultan under the chairmanship of the Grand

Mufti of the Sultanate or his Assistant, along with the membership of two persons of expertise to be nominated by the Chairman of the Committee to offer their opinion from a Sharia-based perspective. If the Committee’s opinion does not reach the said Court within the subsequent 60 days, the Court shall issue a verdict on the case. If no consensus is reached for a capital/death sentence, it shall be replaced with a life sentence (life imprisonment).”

Article (2) says that this decree shall be published in the Official Gazette and enforced on the day following its date of publication.

Royal Decree No. 121/2020 on the promulgation of the Value Added Tax Law.

Article (1) states that the Value Added Tax Law (VAT Law), attached to this decree, shall be implemented.

Article (2) states that the Chairman of the Tax Authority shall issue the Executive Regulation (bylaw) for the attached VAT Law within a period of not more than 6 months from the date of its enforcement. He shall also issue the decision necessary for implementation of its provisions.

Article (3) cancels all that contradicts this decree or contravenes its provisions.

Article (4) says that this decree shall be published in the Official Gazette and enforced after (180) days from its date of publication.