According to a post by the Oman Tax Authority, the Executive Regulations of the Income Tax Law are amended by Decision (180/2026) with effect from 1 January 2027 to stipulate the conditions for deducting expenses incurred by taxpayers. A subsequent post further clarifies that these conditions apply for corporate taxpayers in respect of additional expenses incurred in the implementation of decisions issued by units of the State's Administrative Apparatus and other public legal entities.
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