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Lexis Middle East Gulf Tax – Summer 2025 Edition News developments

Lexis Middle East Gulf Tax – Summer 2025 Edition

  • 16/06/202519/06/2025
  • by Tanya Jain

Brought to You by Tolley+ Middle East

The Summer 2025 Edition of Lexis Middle East Gulf Tax brings readers a sharp and timely exploration of evolving tax regulations and practices across the GCC region. This issue is rich with expert insights, legislative updates, and practical guidance for tax professionals navigating an increasingly complex landscape.


FEATURE: WITHHOLDING TAX: YOU NEED TO KNOW

Shiraz Khan and Richard Ferrand from Al Tamimi & Co. delve into Saudi Arabia’s evolving position on Withholding Tax (WHT). The article explains the latest ZATCA (Zakat, Tax and Customs Authority) clarifications surrounding WHT benefits and how entities can apply for these incentives. It is an essential read for taxpayers and advisors managing cross-border payments and seeking certainty in compliance.


FEATURE: ADVANCES IN TRANSFER PRICING

Zain Satardien and Aakriti Sharma of Hourani and Partners provide an authoritative overview of recent ZATCA developments regarding Advance Pricing Agreements (APAs). Their analysis highlights how Saudi tax authorities are refining their transfer pricing approach to offer greater predictability for multinational enterprises operating in the Kingdom.


TAX NEWS ROUND-UP

A comprehensive digest of reent tax treaty updates and regulatory shifts across the Gulf. This section is a must-read for professionals seeking to stay abreast of strategic tax changes and how they may affect operations across multiple jurisdictions.


PRACTICAL FOCUS: FOCUS ON NATURAL RESOURCES

This piece by Baqar Palavandishvili of Galadari Advocates & Legal Consultants examines the implications of Sharjah Law No. 3/2025, a landmark reform introducing a corporate tax regime for extractive and non-extractive natural resource companies. The article breaks down the scope, compliance expectations, and what it means for businesses involved in energy and resource sectors.


TAX PROFESSIONAL PROFILE: TAKING A MORE FLEXIBLE APPROACH

In a candid interview, Illyana Panova, Global Tax Director for a Family Office, reflects on her experience as the first UAE-based tax expert to join the fractional executive community. She shares insights on adopting a flexible work model, lessons learned from leading global tax strategies, and how the regional tax landscape is evolving to accommodate non-traditional executive roles.


ANY QUESTIONS? WHAT’S DUBAI EXECUTIVE COUNCIL DECISION NO. 11/2025’S TAX IMPACT?

Andre Anthony and Adelina Frunza of CMS explore the tax implications of this new Dubai freezone regulation. Their article dissects the operational and strategic impact of Decision No. 11/2025 on freezone entities, offering clarity on potential challenges and planning opportunities for affected businesses.


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Lexis Middle East Gulf Tax_Summer 2025

Have you read the Lexis® Middle East Gulf Tax – Past editions? Click the links below to access them.

Lexis Middle East Gulf Tax | Spring 2025

Lexis Middle East Gulf Tax | Autumn 2024

Lexis Middle East Gulf Tax | Summer 2024

Lexis Middle East Gulf Tax | Summer 2024

Oman News developments

Oman: New Regulations For Elderly Care in Social Welfare Institutions

  • 30/05/202530/05/2025
  • by Tanya Jain

The Arabian Stories, 26 May 2025: The Ministry of Social Development in Oman has issued Oman Ministerial Decision No. 169/2025, to implement new governance regulations aimed at enhancing the quality of care and support in government-run homes for the elderly.

This decision marks a significant shift in the management of institutional care for the aging population in Oman, impacting government-run homes for the elderly, mandating them to provide comprehensive social, health, psychological, cultural, and recreational care services. The regulations require these institutions to create a suitable environment for the elderly and coordinate with relevant authorities to manage their financial affairs.

Key obligations under the new regulations include the requirement for residents to confirm their registry information annually through an electronic verification process, replacing the traditional renewal requirement. The regulations also grant residents the right to receive visitors and leave the home under specific guidelines. The decision encourages volunteer participation in organising activities for residents, with strict conditions on health and conduct, including a prohibition on photographing or sharing images of residents.

Article 7 of Oman Ministerial Decision No. 169/2025 mandates that the home must inform a family member of the elderly person if there is a critical health condition or accident. If contacting a family member is not possible, the home is authorised to approve necessary surgical interventions in the resident’s best interest.

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Oman News developments

Oman: Shura Council Approves Real Estate Registry Law

  • 22/05/202522/05/2025
  • by Tanya Jain

Al Roya, 20 May 2025: The Oman Shura Council has approved the Real Estate Registry Law and amendments to the Arbitration Law in civil and commercial disputes (Oman Sultani Decree No. 47/1997).

The Real Estate Registry Law, has 40 articles across five chapters, and aims to streamline property registration processes, while the Arbitration Law amendments seek to enhance the efficiency and fairness of arbitration procedures, and align with international best practices.

he Real Estate Registry Law is expected to improve transparency and legal certainty in property transactions, while the Oman Sultani Decree No. 47/1997 amendments aim to expedite dispute resolution.

The legislative session also addressed urgent matters, including a statement on the Ministry of Labour’s decision requiring commercial establishments over a year old to employ at least one Omani citizen within 30 days of notification. A Shura Council member called for exemptions for small enterprises and financial support for medium-sized businesses to facilitate the integration of national workforce gradually.

For full story, click here.

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Oman News developments

Oman: VAT Regulations Amended to Include Armed Forces Refunds

  • 08/05/202508/05/2025
  • by Tanya Jain

Gulf News, 5 May 2025: Oman’s Tax Authority has announced an amendment to VAT regulations Oman Decision No. 53/2021, allowing the country’s armed and security forces to claim VAT refunds on specific purchases under Oman Decision No. 81/2025.

This amendment allows the armed forces to claim VAT refunds on purchases related to military operations, including equipment, weapons, ammunition, transport vehicles, spare parts, and accessories.

The decision broadens the scope of VAT refund eligibility, initially established in 2020, to now encompass six categories of entities, including all sectors of the armed and security forces. Under the new rules, these entities are entitled to submit VAT refund applications every three months, provided the claim amount is at least OR15.

Each application must be accompanied by the relevant tax invoice or simplified tax invoice and proof of payment from the applicant’s bank account. The Tax Authority must respond to each request within 30 days of receiving the complete documentation. If no response is given, the request is automatically considered rejected. Approved refunds must be processed and returned to the applicant within 15 days.

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Oman News developments

Oman: New Regulations for Independent Water and Sanitation Tanker Operations

  • 01/05/202501/05/2025
  • by Tanya Jain

The Arabian Stories, 27 April 2025: The Authority for Public Services Regulation (APSR) in Oman issued APSR Decision No. 31/2025, establishing new regulations for independent tanker operations in the water and wastewater sectors.

The new regulations specifically targeted independent tanker operators involved in water transport, wastewater collection, and treated water transport. Under these regulations, operators must obtain permits and adhere to a Unified Service Level Agreement approved by the APSR. The responsibilities of both operators and licensees, are outlined including quality standards, complaint mechanisms, and testing protocols.

The regulations set specific requirements for the operation, maintenance, and branding of independent carriers, including designated colours for different types of tankers to ensure compliance with safety and operational standards. According to Article 6 of APSR Decision No 31/2025, potable water tankers will be painted blue with “potable water” written on them, non-potable water tankers green with “non-potable water,” and sewage tankers yellow with “sewage.”

Independent tanker operator must regularise their status within one year from the enactment of the regulations. They were also required to meet documentation and operational requirements, including installing tracking devices on tankers and undergoing regular inspections to ensure compliance with technical standards.

The regulations stipulated penalties for violations, with fines ranging from RO 50 to RO 50,000 depending on the severity of the violation. Repeat violations could lead to additional fines, with continuing offenses attracting daily penalties.

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Oman News developments

Oman: Launches Dhamani Platform to Streamline Insurance Claims

  • 24/04/202524/04/2025
  • by Hannah Gutang

Oman Observer, 21 April 2025: Oman has launched the Dhamani platform, a national digital information exchange which is designed to streamline insurance claims processing between healthcare providers and insurance payers.

The platform has been introduced by the Financial Services Authority (FSA) as part of a broader effort to digitise and enhance the efficiency of the healthcare and insurance sectors.

Dhamani is not merely a standalone system but a comprehensive infrastructure that significantly reduces the time and administrative burden associated with claims processing. Previously, claims could take up to two years to process, but with Dhamani, they can be submitted immediately after treatment, and insurers are required to respond within 45 days.

The platform integrates with healthcare providers’ Health Information Systems (HIS), allowing for instant claim submission by hospitals, clinics, and soon also, independent pharmacies. This digital workflow enables insurers to quickly approve, reject, or request additional information for claims, ensuring a structured timeline for claims handling.

Dhamani will play a crucial role in combating fraud, waste, and abuse (FWA) in the health insurance system. It standardises medical protocols, ensures all transactions are digital and transparent, and uses business intelligence and artificial intelligence tools to detect irregularities and manage risk.

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Oman News developments

Oman: Amendments to Social Protection Fund Regulations

  • 17/04/202517/04/2025
  • by Hannah Gutang

The Social Protection Fund Regulations (Oman Sultani Decree No. 50/2023) were amended on 10 April 2025 by Oman Sultani Decree No. 41/2025.

The amendment specifically altered Article 9 of Oman Sultani Decree No. 50/2023, which now states that the management of the Social Protection Fund will be overseen by a board of directors formed by a Cabinet Decision. This board will include the Chairman of Oman Chamber of Commerce and Industry and the Chairman of the General Federation of Oman Workers, among others. The board will also be able to seek assistance from experts and advisors. The amendment came into force on the day following its publication in the Official Gazette.

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Oman News developments

Oman: Civil Aviation Authority to Issue Temporary Permits

  • 03/04/202503/04/2025
  • by Hannah Gutang

Oman Daily Observer, 29 March 2025: The Oman Civil Aviation Authority is to issue temporary permits on the Muscat to Salalah and Suhar to Salalah routes.

The permits will be issued in peak winter and summer tourist seasons in order to increase competition and reduce airfares. Proposals have been invited from eligible national and international carriers to provide temporary domestic services on these routes between 1 July and 1 August, and 1 December and 31 January.

In order to qualify, operators must have a valid Air Operators Certificate (Omani or International), proven operational experience, financial stability, and they must comply with Omani health and safety and environmental regulations. They must also have adequate passenger and third-party insurance coverage.

The aircrafts must have 100 to 200 seats and meet the Omani Civil Aviation Authority technical and safety standards. The last date for applications will be 17 April 2025.

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Oman News developments

Oman: Government Assets to Be Insured Under New Risk Mitigation Policy

  • 27/03/202527/03/2025
  • by Hannah Gutang

The Arabian Story, 24 March 2025: The Ministry of Finance in Oman issued circulars requiring insurance for government vehicles, imports, and safes, from 1 April 2025.

The Ministry of Finance in Oman has issued three new circulars requiring this. These measures were part of the Ministry’s commitment to preserving state-owned assets and funds, ensuring they are adequately protected against potential risks. The circulars outlined specific insurance requirements, including coverage for government vehicles for the year 2025-2026, marine, air, and land insurance for government imports to safeguard against potential losses or damages during transit, and insurance of the contents of government safes.

The Ministry emphasised that these circulars align with the Financial Law, Oman Sultani Decree No. 47/1998, and are part of ongoing efforts to protect government assets.

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Lexis Middle East Law Alert: March-April 2025 Edition Publications

Lexis Middle East Law Alert: March-April 2025 Edition

  • 27/03/202527/03/2025
  • by Hannah Gutang

Welcome to the March-April 2025 edition of Lexis Middle East Law Alert, a premier source for in-depth analysis of the evolving legal landscape across the MENA region. This issue provides a detailed examination of significant legal reforms and updates that are poised to shape the future of law and business in the area.

In this edition, the focus is on pivotal legal reforms and updates within the MENA region, with particular emphasis on the newly enacted Omani Banking Law (Oman Sultani Decree No. 2/2025) and the revised Qatar International Centre for Conciliation and Arbitration (QICCA) Arbitration Rules. These legislative advancements are designed to modernise existing legal frameworks, bolster global competitiveness, and adeptly incorporate technological innovations within their respective domains. The Omani Banking Law marks a significant shift from a complex regulatory framework to a streamlined legal structure, enhancing the regulation of financial institutions and addressing digital banking. Meanwhile, the updated QICCA Arbitration Rules introduce technology-driven procedures and expedited processes, focusing on customer-centric reforms to improve dispute resolution competitiveness. Despite differences in jurisdiction and sector focus, both reforms reflect a strategic commitment to embracing technological advancements and refining regulatory details to meet contemporary business needs.

Stay informed with Lexis Middle East Law Alert, your source for the latest legal developments and insights from across the MENA region.

FEATURE: BANKING REVOLUTION

Sakshi Puri and Asad Vellani from Al Tamimi & Co discuss the implications of Oman Sultani Decree No. 2/2025 on the country’s banking and financial sectors.


FEATURE: AIMING FOR BEST PRACTICE

Alexander Whyatt, Neil Donald, and Omid Mousavi from Eversheds Sutherland outline the new arbitration rules implemented by QICCA, aimed at making the arbitration process more efficient and straightforward.


IN-HOUSE PROFILE: POWER, POLICIES, AND LEGAL PROWESS

Padideh Ahmadi, Group Legal Counsel at Energetech, shares valuable insights into industry trends, regulatory developments, and the art of balancing legal risks with business strategy, drawing from her journey from law school to spearheading commodity and renewable energy deals.


IN-HOUSE PROFILE: PRACTITIONER PERSPECTIVE

Hayden Morgan from Pinsent Masons discusses the implications of a new UAE law aimed at mitigating the effects of climate change.


MOVERS AND SHAKERS

An overview of significant appointments and career advancements in the legal sector across the region, emphasising key changes transforming the professional environment.


CONTRACT WATCH: CLOUD COMPUTING

David Walker, Partner at ASAR – Al Ruwayeh & Partners in Bahrain, explains Bahrain Law No. 1/2025, which was introduced in January 2025 to regulate timesharing in residential units and establish a legal framework for such arrangements.


Lexis Middle East Law Alert_March-April 2025

Explore the past editions of the Lexis® Middle East Law Alert and stay up-to-date with the latest news! Click the links below for instant access to older editions.

Lexis Middle East Law Alert_January-February 2025
Lexis Middle East Law Alert_October-November 2024
Lexis Middle East Law Alert_August-September 2024
Lexis Middle East Law Alert_May/June 2024

TAX AND FINANCE ROUND-UP

Stay updated on the latest tax and financial developments in the region, with a focus on the recent UAE Tax Disputes regulations.


LEGAL ROUND-UP

Keep informed with our legal round-up, featuring the latest DIFC regulations concerning its judicial and administrative roles.


LAW MONITOR

Discover the recent legal progressions in the GCC, with a focus on the newly implemented competition law regulations in the UAE.


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Want to learn more about Lexis® Middle East? Visit, https://www.lexis.ae/lexis-middle-east-law/.

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