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Overview

FieldValue
RegionAsia (West, South & Central)
ISO 3166-1OM / OMN
RegistryMoCIIP via Invest Easy
Last updated2026-05-06

Identifiers

Collect two identifiers from each business customer in Oman and submit them as strings on the application body.
API fieldLocal nameIssuer
businessInfo.taxIdTRNOman Tax Authority
businessInfo.businessEntityIdCommercial Registration Number (CR Number)MoCIIP via Invest Easy
Tax ID: Standard TIN is 9 numeric digits; VAT/excise TIN is 12 alphanumeric characters. Same number used for income tax and VAT. Registration number: Unique numeric identifier on the CR Certificate; found on company letterhead and the Invest Easy portal extract.

Sector regulators

CBO · CMA · OPAZ
Local nameAbbreviationDescription
Limited Liability CompanyLLCMost common form; 2–50 shareholders; 100% foreign ownership permitted under FCIL (RD 50/2019) except negative-list sectors. Equivalent to a US LLC.
Single Person CompanySPCOne-owner limited-liability company introduced by RD 18/2019; separate legal personality; owner’s personal assets are protected. Equivalent to a US single-member LLC.
Closed Joint Stock CompanySAOCShares not publicly offered; 2+ shareholders; min. capital OMR 500,000; governed by CMA corporate-governance code. Equivalent to a US C-Corp (private).
Public Joint Stock CompanySAOGListed or public-offering company; 3+ shareholders; min. capital OMR 2,000,000; subject to full CMA oversight and capital-market rules. Equivalent to a US C-Corp (public).
Holding CompanyCompany whose principal purpose is holding shares in subsidiaries; registrable as a distinct form under RD 18/2019; 100% foreign ownership allowed. Equivalent to a US C-Corp (holding company).
General PartnershipTwo or more partners who jointly manage the business and bear unlimited personal liability for all obligations; no minimum capital required. Equivalent to a US General Partnership.
Limited PartnershipAt least one general partner with unlimited liability and management authority, plus at least one limited partner whose liability is capped at their contribution. Equivalent to a US Limited Partnership.
Sole ProprietorshipSingle natural person trading under their own name or a registered trade name; unlimited personal liability; generally restricted to Omani/GCC nationals for most activities. Equivalent to a US Sole Proprietorship.
Free Zone Establishment / Free Zone CompanyFZE / FZCSingle-owner (FZE) or multi-owner (FZC) limited-liability entities within OPAZ free zones (Salalah, Sohar, Duqm, Al Mazunah) under RD 38/2025; shares are not publicly tradable. Equivalent to a US LLC (FZE) or multi-member LLC (FZC).
Joint Participation CompanyContractual joint venture with no separate legal personality; each partner contracts in its own name and bears unlimited liability for obligations it assumes. Equivalent to a US contractual Joint Venture or General Partnership (unregistered).
Branch of Foreign CompanyExtension of a foreign parent with no separate legal personality; parent bears full liability; must appoint a locally authorized manager and register with MoCIIP. Equivalent to a US foreign corporation branch.

How documents combine

For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.
Evidence areaDocuments needed
Legal RegistrationCommercial Registration Certificate
Constitutive DocumentsMemorandum & Articles of Association
Tax RegistrationTax Registration Certificate
Operating PermitMunicipality (Baladiya) License
Ownership RecordsCR Shareholders Extract
Governance RecordsAny one of: CR Extract — Managers · Register of Directors
Signing AuthorityAny one of: Board Resolution · Notarized Power of Attorney
AddressAny one of: Tenancy Contract · MEW / Diam Bill · Bank Statement

Documents to collect

The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.
DocumentProves
Commercial Registration Certificate (CR Certificate)Legal Registration
Memorandum & Articles of Association (MOA/AOA)Constitutive Documents
Tax Registration CertificateTax Registration
Municipality (Baladiya) LicenseOperating Permit
CR Shareholders ExtractOwnership Records
CR Extract — ManagersGovernance Records
Register of DirectorsGovernance Records
Board ResolutionSigning Authority
Notarized Power of AttorneySigning Authority
Tenancy ContractAddress
MEW / Diam Bill (خلال 90 يومًا)Address
Bank Statement (خلال 90 يومًا)Address
Sector-Specific LicenseCBO Sector License, CMA License, OPAZ License
Not applicable in Oman: Good Standing. Skip these areas — no local artifact exists.

Collection notes

  • Legal Registration: Issued by MoCIIP via Invest Easy; valid 5 years; CR Number is the businessEntityId.
  • Constitutive Documents: Constitutive contract; must be in Arabic or with certified Arabic translation; filed with and stamped by MoCIIP.
  • Tax Registration: Issued by Oman Tax Authority (tms.taxoman.gov.om); covers income tax TIN (9-digit) and VAT TIN (12-char) — may appear on same certificate or separate VAT certificate.
  • Operating Permit: Issued by Muscat Municipality or relevant regional municipality; required alongside CR; renewed annually.
  • Sector-Specific License: CBO for banks/finance; CMA for securities firms, insurance, investment funds; OPAZ for free-zone entities.
  • Governance Records: MoCIIP CR extract lists all managers (LLC) or board members (SAOC/SAOG); also available via Invest Easy portal.
  • Signing Authority: Board resolution authorizing a signatory; or notarized power of attorney.
  • Address: Conduit universal policy: lease (no time bound) OR utility bill OR bank statement, with utility/bank dated within 90 days. Same evidence satisfies both registered-address and operating-address checks.

Person roles

When you submit a person on the application body, set their role to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.
Local roleCanonical API roleDescription
Executive Manager (Mudeer — مدير)CONTROLLING_PERSONDay-to-day manager of an LLC; appointed in MOA or separately; need not be a shareholder.
Board Member (Udw Majlis al-Idara — عضو مجلس الإدارة)CONTROLLING_PERSONMember of the board of directors of a SAOC or SAOG.
Managing Director (Al-Mudeer al-Tanfidhi — المدير التنفيذي)CONTROLLING_PERSONExecutive director of a SAOC/SAOG with operational authority.
Authorized SignatoryLEGAL_REPRESENTATIVEPerson authorized to bind the company per MD 245/2025 Art. 13; must be shareholder/partner, manager, or financial or administrative employee.
Branch Manager (Mudeer al-Far’ — مدير الفرع)LEGAL_REPRESENTATIVEAuthorized representative of a foreign branch; legally binds the parent company in Oman.

Additional fields

Country-specific fields you’ll need to collect during onboarding, beyond the document uploads.
FieldApplies toReason
Omanisation quota statusfounderFCIL (RD 50/2019) and labor law require disclosure of Omanisation percentage by sector for licensed operations.

Notes

  • Apostille is valid: Oman acceded to the Hague Apostille Convention as the 101st Contracting State (accession 2011-05-12, EIF 2012-01-30); foreign documents can be apostilled rather than requiring embassy legalisation.
  • New Banking Law RD 2/2025: replaced RD 114/2000 effective 2025-01-01; any CBO regulatory license issued under the old law may require re-validation; check issue date against 2025-01-01 commencement.
  • Free-zone entities governed by OPAZ, not MoCIIP: companies in Salalah, Sohar, Duqm, or Al Mazunah are registered under RD 38/2025 (eff. 2025-04-13) and hold an OPAZ license, not a standard MoCIIP CR — collect OPAZ registration certificate as Legal Registration artifact.