HILAL AL-SABQI ADVOCATES &LEGAL CONSULTANTS welcomes you in the Sultanate amongst your brothers and provides our respectful client with all information relevant to you in the capacity of foreign OR gulf investor desirous to invest in the beloved Sultanate. We are also keen enough to make you feel comfortable, preserve your valuable time and help your efforts to find necessary information. Therefore we provide all needed information with every vital enquiries relevant to foreign investment in the Sultanate so as to help you taking decisions, know your rights and duties as investors and acquire knowledge on investment systems and laws, companies law, commercial transactions law, labour law, all relevant acts and laws, passports law in such a manner that summary includes the most important information we collected from different governmental and official resources entrusted with regularizing and legalizing investment that we will discuss in the following aspects:
Sultanate of Oman acknowledged that foreign investment is but means to achieve its main goal i.e. decreasing dependency on oil and diversification of economy. In this prospect the Sultanate encourages foreign capital that helps to augment development generally in the country. In turn will participate towards pushing efforts aiming at supporting local investments to utilize unused resources, facilitate technology transfer, cognitive quantum, administrative capabilities and gaining profitability through contacts with multinational companies by opening new Omani products markets.
The Sultanate encourages foreign capital that helps to enforce development in general through the country, a thing that contributes in supporting local investments to utilize unused resources, facilitate technology transfer, cognitive quantum, administrative capabilities and gaining profitability through contacts with multinational companies by opening new Omani products markets.
The preliminary details issued by the National Centre for Statistical Information (NCSI) showed that direct foreign investment in the Sultanate at the fourth quarter of year 2016 reached amount of 7 Billions 391 Million and 500 thousand Rials Omani, (Oman Newspaper, Tuesday 01/08/2017, Edition 13209). That was resultant of what Sultanate of Oman enjoyed regarding many incentives that encourage investment.
Sultanate of Oman desires to achieve integration with the global economy through bilateral regional and multilateral economy cooperation. On these bases the Sultanate joined the World Trade Organization (WTO) in 2000 AD, Also approval of the Sultanate to join WTO created many advantages to integrate with global economy and g et use of it.
Regionally, Sultanate of Oman is a member in the Arabic Gulf Cooperation Council Countries (AGCCC) established in 1982, then joined the Common Market in 2008 AD. Sultanate of Oman is a member in the Arab Free Zone Agreement. In 2005 the number of population within the Arab Free Zone more than 270 Million. Within AGCCC the Sultanate negotiates variable GCCC member statesin order to execute the Free Trade Agreement between European Union and GCCC and that now is in final processes. Regarding the bilateral aspect, the Sultanate signed the Free Trade Agreement with the United States of America.
Foreign ownership is allowed up to 100% after approval by Council of Ministers, however according to obligation submitted to WTO guarantees up to 70% in most sectors automatically, and in accordance with the foreign investment law, the Ministry confirms license to applicant if the company’s capital paid is not less than 150 thousand Rials Omani (390 thousand USD).
The investment incentives include plan of the plot, land lease will be nominal in specific areas in addition to reduction of services fees and tax exemption. Tax exemption will be applicable to companies taxation, customs fees granted to industry, mining, agriculture, fisheries, fish farming, fish processing, marine biology, livestock breeding and tourism sectors in addition to export of manufactured, processing and general services. This exemption continues to five years period with effect from date of starting production or provision of service. Also this five years extension is subject to certain criterion. Tax exemption to foreign air and cargo companies is conditioned by reciprocity. So the case of such exemption covers Universities, colleges, High Education Institutes, private schools, training institutes and special hospitals.
According to real estate ownership law, companies and foreigners have the right to own lands specified to establish tourism complexes. This also applies to citizens of GCCC member states, companies fully owned by Omanis or public shareholding companies that most of their shareholders are Omanis, but that is judged by certain conditions. The Royal Decree 12/2006 approved non Omanis to own real estates in Sultanate of Oman within contracting to establish tourists’ complexes.
The companies executing business through contracting or special agreements with the government are allowed to establish branches in Oman, whether such contracts are granted by the government, Oman Petroleum Development (PDO), Oman Liquefied Natural Gas Company. However, foreign companies may establish their branches in Sultanate of Oman and register at Ministry of Commerce & Industry (MOCI). The foreign companies practicing commercial, industrial and services activities may open representative office in Sultanate of Oman.
In Sultanate of Oman the following entities may be established: public shareholding companies that can be formed by three or more persons or entities with their responsibilities shall be determined according to shares value in the capital of company. If the minimum limit of shares to be offered for public subscription within 40% of shares, this will be named Public Shareholding Company (SAOC) and the minimum required capital is 2 Million Rials Omani (equal to 5.2 Million USD) otherwise it will be closed joint stock Company (SOAG) with minimum required capital is 500 thousand Rials Omani (equal to 1.3 Million USD).
The limited liability company is a private company and may be incorporated by two persons minimum and 40 natural or legal persons maximum and their responsibilities will be according to value of shares in the company’s capital, as the minimum capital required for a limited liability Company in total to Omani citizens is 20 thousand Rials Omani (equal to 390 thousand USD). The Holding Company whether SAOC or LLC must at least be 51% of the shares owned in it by another company with the right to control financial and administrative affairs. However, the capital of Holding Company shall not be less than 2 Million Rials Omani (5.2 Million USD). But other entities in business like public sharing companies formed by two persons/entities or more, limited shareholding formed of one or more persons of partners and restrictive ownership.
Economy in Oman is favoured with ultimate freedom and there are no any restrictions about financial transfers abroad, debts, capitals, benefits, partnership, interests and personal savings.
Please visit the website of Public Establishment of Industrial Estate (PEIE) at http://www.peie.om
The minimum wage rates payable to Omanis equals 375 RO (approximately 973 USD) on monthly basis inclusive of housing allowance and transportation. Other than that the employer must, according to the Social Security Law for private sector workers, pay the contributions monthly to the PASI percentage of 9.5% of the monthly salary.
There are commercial ports in Muscat, Sohar and Salalah in addition to six civil airports with two international airports. These sea ports and airports link the Sultanate directly with different parts of the world.
There is one-stop shop system in MOCI for procedures facilitating business of Omanis and expatriates purposely to obtain licenses and explanations promptly through one stop. In a short time all relevant ministries will provide their services through Internet as first step towards achievement of the E Government completely in the country. For more information please visithttp://www.mocioman.gov.om/arabic/egov.htm
The banking system is regarded as main source of credit for short and long terms, and there are no restrictions to obtain credits from abroad. Oman Development Bank provides funding for Small and Medium Establishment (S&ME). However, the maximum loan amount to investor is one Million Rials Omani. Investors may avail loans from Gulf Investments Authority being an authority established by the Arab Gulf Cooperation Council Countries (AGCCC) with its main premises located in Kuwait, purposely committed to liquidity investment and loans to new projects.
This term of freedom is measured according to economic activity without government interference. However, according to World Economic Freedom Handbook 2007 issued by Frazer Foundation, Sultanate of Oman ranked 18thamong 141 countries worldwide.http://www.freetheworld.com
The ration of Omanization in the industrial sector is 35%.
The Sultanate of Oman possesses integrated group of promotional aspects attracting foreign investments, most significant of these the political and social stability i.e. stable political system, secured security, peaceful existence between the different sectors of society, official and legal dealings based on justice, in which all people are equal whether citizens or residents, also that caters for rights and duties and tackles many production elements represented in availability of several industrial estates fitted with all necessary services and facilities, let alone its strategic location looking over international and regional marine passages with presence of number of export ports. The Sultanate adopts free economy policy an issues laws and legislations and update the same for enforcing and support to this economic free orientation amongst all countries without any customs obligations or restrictions towards activities, assume transactions and monetary remittances to other countries, also enacting some of the laws and legislations providing for incentives and facilities that in turn helps in raising profitability of projects being executed therein.
Sultanate of Oman adopts proper economic policy featured by control and adjustment of public debt, inflation and exchange rates. Economy in Sultanate of Oman is completely free without any restrictions on financial remittances abroad, liabilities, capitals, interests, partnership, profits and personal savings. The investor is allowed to freely enter and transfer the capital to and fro the Sultanate and freely transfer dividends and assets as the investor wishes without any restrictions to re transfer foreign capital with profits. The Foreign Capital Investment Law depicted flexibility and freely remitting capitals and profits abroad and Article (11) quoted i.e. {The investors in projects are directly free to practice licensed economic activities and transfer the capital with profits achieved in the project outside the Sultanate).
Modern tourism infra-structure ever developed in conformity to international standards and measures. This infra-structure has been improved with roads, facilities, ports and means of communications with great consideration within their policies to achieve diversity economically and attracting foreign investment to effectively contribute in diversification of national income sources. The Sultanate allows for recruiting necessary labour force in favour for operating the projects from any country.
The Foreign Investment Law in Ministry of Commerce & Industry for foreign investors to practice in all economic national sectors subject that they would have partners amongst Omani or more with percentage of contribution not less than 51% out of capital, and the company shall be properly incorporated & registered according to the Commercial Companies Law. However, there are exceptions in exceeding foreign capital up to 100% also exempted from Omani citizen partner in case some conditions are fulfilled with approval of the Minister.
The foreigner may own shares in Omani company and in most of the cases, foreign partnership is allowed by 70%. Also it is allowed for foreign participation in any Omani company by 100% regarding some commercial activities stipulated through provisions in agreement to join World Trade Organization (WTO) after approval from the Cabinet. According to the Foreign Investment Law, the Ministry warrants to issue license for applicant if the paid capital is not less than 150.000 RO i.e. (390.000 USD). Now we convey to you good news our respectful investor as follows: Recently the new Foreign Capital Investment Law was issued which is in its third and final conclusion and drafting, and through this law the foreign ownership is allowed by 100% as for companies, with waiver to requirements of minimum capital to enable foreign investors enter an open market in Oman.
To facilitate manufacturing and investment for foreign or Gulf investors, The Sultanate allowed them to freely import production requirements without being restricted to register in importers lists as Article (13) of the same law stated that: For the purpose of the mentioned projects, they may import alone or through others all that they need for establishing or extending or operation from productivity requirements , material, machinery, spare parts and suitable means of transportation for the nature of activities with no need to register in importers lists. The General Directorate of Industry specifies requirements of such projects to mentioned materials according to demands.
Article (8) of the Foreign Capital Investment Law reads as follows:
It is permissible to exempt the foreign investment projects referred to in this law from income tax for five years from date of establishment and the exemption may be renewed one time and exempt of customs duty against imported machinery and equipment necessary for establishment together with exemption for customs duties needed for raw materials regarding productivity that are not available in the local markets for a period of five years maximum from date of commencing production. Renewal of exemption will be once only.
In all cases the exemption is issue and renewed through decision by Deputy Prime Minister for Financial & Economic Affairs according to request by Minister of Commerce and Industry.
The tax imposed on companies is 12% of revenue exceeding 30 thousand Rials Omani regardless of the percentage for foreign ownership and that percentage equal to taxes of Omani companies.
The foreign companies that have no constant representation in Oman are subjected to taxation by rate of 10% from total of income upon the following income types: rights, administrative fees, equipment rentals, transfer of technological expertise, fees of research and development.
The Government of the Sultanate amends tax laws from time to time in order to create good investment climate in the Sultanate through minimizing taxes percentage imposed on companies subject to foreign participation. Taxes at 12% rate are imposed on foreign contribution companies that have 70% of contribution, so is the case with public shareholding companies regardless of foreign contribution therein. This is similar to companies fully owned by Omanis.
The foreign investor is rightful to Oman’s lands usufruct as the law regulating use of the Sultanate’s lands indicates the following:
Non-Omanis are allowed to use Sultanate’s lands for fifty years renewable according to request of the owner as for lands owned by citizens and demand by the usufructuary if the land is owned by the government. The renewal will be according to provisions of article (1) of the Royal Decree number 5/81regulating use of the Sultanate’s lands.
Article (3) of the Economic Agreement of AGCCC states that citizens of the GCCC ought to be treated the same in use of the lands (article 1). In case being granted the land, building must be completed within four years and may be renewed after providing reasonably accepted justification through application submitted to the Minister of Commerce & Industry.
According to the law regulating use of the Sultanate’s lands (article 3) of usufruct by foreigners & companies to Sultanate’s lands regarding area of (50000) square meters, and term of usufruct according to article (4) shall be(30) years. There are also many incentives in article (18) from the same law i.e.
The investment incentives include provision of land allocated to tourism activities according to right of usufruct for a period ranging between 25 – 50 years according to project’s type and size, also planning the piece of land and lease shall be in nominal values in the determined areas in addition to exemption to lease amount payment as grace period 3 to 5 years according to the nature and type of the project, also extension of the 5 years period is subject to some conditions.
The Sultanate concluded several agreements to protect investments with number of Arab, European, American, Asian and international organizations like WTO. However, the Sultanate has issue the laws that assures protection of the foreign and Gulf investors and avoid confiscation as Article (12) of the same law stipulates: (The mentioned projects shall not be confiscated or dispossessing ownership unless for public interest according to the law against fair reimbursement). In some rare cases the real estate may be dispossessed for public interest and the owner has the right to enjoy fair reimbursement according to the adopted in this regard. The owner of the dispossessed real estate is allowed to own another property and if a decision is taken to deport the owner, he shall have the right to sell the property according to valid laws and regulation in Sultanate of Oman.
The Sultanate acknowledged the right of the investor in arbitration and disputes settlements as that is stated in Article (14) that provided the investor with freedom to select means to settle disputes and is free for referring to resolve these issue amicably whether settlement, reconciliation or arbitration. In case of arbitration he is free to determine upon arbitration law in any country, formation of tribunal from whatsoever nationality chosen, and it is permissible to agree referral of any dispute emerges between foreign investment project and others to local or international arbitration tribunal.
Non-Omanis are allowed to own the following types of properties within Tourism Integrated Complexes approved by the Government in different Sultanate’s Governorates and Willayat: Built up premises whether house, apartment or commercial shop. Reclaimed plot of land.
Companies and individuals provided with plots of land according to the law regulating use of the Sultanate’s lands that desire to establish an integrated tourism project, they can sell the constructed unit or the land after obtaining the approval of Ministry of Tourism and payment 10% percentage of the constructed units value OR 29% of land’s value to Ministry of Housing, Electricity and Water. It is a must to assume and complete constructions in the purchased lands used in integrated tourism projects within four years from date of registration. This period may be extended for two years if there are acceptable reasons that cause delay. In all cases, the buyer is not allowed to sell the land before elapse of period referred to above.
Reselling:The foreign investor owner has the right to sell constructed buildings anytime, and also can transfer property ownership to the heirs of owner according to the laws of the country that the deceased belongs to.
The investor in tourism sector has the right to enjoy exemption from income tax for further five years added to the five years exemption and after this period the investor pays low rate taxes payable against interests without existence to personal income taxes. The taxation system is flexible that allows for exemptions on foreign investment projects profits generally and all types of investments for five years renewable for another five years.
Sultanate of Oman acknowledged and signed the Standard Industrial Organization Law of the AGCCC issued in the session (25) December 2004 that determined general conditions to encourage industrial investment while determining incentives and necessary privileges in addition to encouragement exemptions aimed at industrial projects as stipulated in (articles 16 and 17) i.e.
Fourthly: industrial estates, free zones and private economic sectors in Sultanate of Oman:
The Sultanate provides foreign and Gulf investors special features and facilities in all Sultanate’s available industrial estates known to be seven industrial estates managed by the Public Establishment of Industrial Estates (PEIE), and these estates are located in principal areas of Sultanate of Oman and deliver all services i.e. electricity, water, power, infra-structure and large size plots of land against competitive prices. These industrial estates are located in: Russail, Sohar, Raysut, Sur, Nizwa, Buraimi, Mazyuna, Knowledge Oasis MUSCAT (KOM). For more information please visit: www.peie.om
Other expansions anticipated to witness establishment of new industrial estates are as follows:
In addition to these industrial estates there are three free zones and one economic sector in Sultanate of Oman.
Sohar Free Zone: This zone is located around Sohar Port with industrial investment and higher added value projects. It lies in crossroads between Asia and Europe and provides for global connectivity with facilitating reach to international markets and attractive incentives. (www.freezonesohar.com)
Salalah Free Zone: located in an international strategicposition at Salalah as it is considered gateway to Europe, Asia, Africa and Australia and easy reach the most developing international markets. This zone provides numbering features in businesses. For more information, please visit: www.sfzco.com
Special Economic Zone of Duqm: This is featured with strategic location and nearness to emerging Asian markets let alone proximity to AGCCC markets and rich natural resources therein as it comprises eight multi economic and services zones,, from within which: Industrial Port Zone and Dry Dock, neighbourhoods, tourism area & resorts, Commercial Business Centre, Logistics Services, Fishing Port and Educational City. For more information please visit (www.duqm.gov.om)
Mazyuna Free Zone: Located in a strategic region south west of the Sultanate at Oman – Yemen borders. For more information please visit http://www.mfz.om
Knowledge Oasis Muscat (KOM): Initiative cooperative between the public & private sectors that is absolutely dedicated to provide suitable environment to businessmen, Small & Medium Establishment (S&ME) in addition to multinational companies so as to achieve innovation and prosperity within prevailing environment in the Middle East. KOM clearly aims at: reinforce and enrich the Sultanate’s position as pioneer distinguished business centre in the region catering for opportunities of business and innovation. For more information please visit website: http://www.kom.om
Fifthly: License and commercial registration:
System of registration of foreign investment projects in the Sultanate is subject to provisions of Foreign Capital Investment Law 1994 as amended. Also to provisions of International Treaties through incorporating Joint Omani Companies or wholly owned to foreign entities.
According to the law, any foreigner that desires to establish investment project whether commercial, industrial or tourism in Sultanate of Oman, or own shares in the capital of Omani company, he shall get the proper license from Ministry of Commerce & Industry (MOCI).
License is issued conditioned by fulfilment of some criterion including necessity to practice commercial business through Omani company with capital not less than 150.000 Rials Omani except for companies working in Information technology field that may be registered for capital of 20.000 Rials Omani allowing for ownership of all shares in the company.
As for foreign establishments and companies practicing commercial activities in Sultanate of Oman through its branches, they are exempted from requirements of Foreign Capital Investment Law as it is possible for such foreign company to establish a branch only in the following cases:
Licensing conditions according to Foreign Capital Investment Law
A license shall be sought from Ministry of Commerce and Industry to practice commercial, industrial or tourism businesses or participate in Omani company inside the Sultanate in conformity to the conditions stipulated by article (2) of the Foreign Capital Investment Law i.e.
In order to obtain license as mentioned above, it is a must to fulfil the following:
The percentage above may be exceeded up to 65% out of the company’s capital by a decision from Minister of Commerce and Industry pertinent to recommendation from the Foreign Capital Investment Committee.
Also the percentage referred to in the above item may be exceeded up to 100% of company’s capital in the projects that help to develop national economy in approval of Development Committee according to recommendation by Minister of Commerce and Industry subject that the project’s capital shall not be less than 500.000 Rials Omani.
Exemptions of conditions:
There are exemptions from these conditions shown in article (3) of the same law i.e. “to be exempted from the conditions stated in the previous item to attain the mentioned license above:
2. Entities practicing business determined by the Cabinet to be needed by the country.
Sixthly: Residency and visas:
What are requirements for obtaining residency visas and investors’ visas?
The investment visa is issued to foreign investor desirous to invest money in Oman and approved by concerned authorities.
- The visa can be used during six months from date of issue.
- The visa is valid for multi entries and can be utilized for residency in the country for two years from date of being stamped in the passport and such period is renewable. For more details please visit http://www.rop.gov.om/english/dg.passport_visa_investor.asp
Residency of buyers and owners of residential units:
There are three types of visas
First one multi entry visa: issued without sponsor to the foreigner who buys a plot prepared for construction or built unit that is not yet with completed registration process in one of the Integrated Tourism Complex.
This visa may be issued to family members of first grade buyer (spouse, children, mother and father) and may be issued to legal representative of the judicial person (company) in Purchase of the plot or property unit regarding two natural persons maximum. Multi entry visa is valid for a period not less than six months and not exceeding one year renewable for similar terms. This visa enables bearer to enter and reside in the country for a period not exceeding three weeks each time against fees amounting to 50 Rials Omani. The application for the visa is submitted through the buyer of property unit personally or his legal representative or management of the Integrated Tourism Complex.
The second: Owner visa
Provided without local sponsor to the foreigner who owns constructed unit registered under his name in one of Integrated Tourism Complexes. It is applicable to issue this visa in favor of two natural persons representing legally owner of the property unit as far as being a judicial person.
The visa shall be used within six months from date of issue with fees amounting to 50 Rials Omani. The foreigner holder of owner visa shall apply to the relevant authority to obtain owner residency according to Foreigners Residency Law and its regulation or whoever represents him legally.
The third: Joining owner visa:
Issued without local sponsor to the spouse of foreigner owner of the property unit having owner’s residency in the Sultanate, also can be issued to his family members first class (next of kin) and the visa shall be used within six months from date of issue. The fees of this visa amount to 50 Rials Omani. Authority to be approached to obtain joining owner residency according to Foreigners Residency Law and its regulation.
Yes, the residency visa of owner or to join owner can be renewed, and the renewal application may be submitted directly from the foreigner owner of property unit. The fees of this visa amount to 50 Rials Omani.
The residency of foreigner owner of property unit in the Integrated Tourism Complex if in any manner disposes of that property unit through legal attitude allowing owner transfer and as such termination will be effected for spouse, children and family member accompanying him.
Yes, there fines as follows:
Fifty Rials Omani per month in case failing to register residency.
Fifty Rials Omani per month in case he fails to renew residency without acceptable justification.
Ten Rials Omani per day in case of failure to leave after elapse the period of the multi entry visa and becomes invalid.
The visas are obtained and registered by relevant ROP authorities (General Directorate of Passports and Residency) or any branch related to them.
It is permissible to issue two persons maximum as representatives to the judicial person with multi entry visa or owner visa pertaining to the following job specifications (Chief Board of Directors, Chief Executive Officer, Manager General and Director Finance)
A letter from the developer of Integrated Tourism Complex denoting that visa applicant is the buyer of plot of land prepared for construction or built unit that still awaiting completion of registration procedures but has been attested by Ministry of Tourism.
Copy of passport of applicant valid for three months at least.
Two personal photographs to applicant.
The application to obtain visa shall be attached with the following documents:
Copy of deed of ownership and property unit and survey plan for the real estate unit.
Letter from the developer (Integrated Tourism Complex) informing that applicant is owner of the real estate unit completely built attested from Ministry of Tourism.
Copy of applicant’s passport valid for a period not less than three months.
Medical check certificate authenticated reflects that applicant is free from infectious diseases (applicable to countries listed for medical check)
Two personal photographs for visa applicant,
Copy of commercial registration documents for judicial persons attached with a letter from the company requesting issue of residency for company’s authorized personnel.
The application to obtain the visa shall be attached with the following documents:
Copy of spouse’s valid residency.
Copy of marriage certificate attested by concerned authorities.
Copy of applicant’s passport with two photographs.
Attested medical check certificate for spouse, father, mother and children 15 years of age and above.
To be exempted children that obtained residency to join owner from condition of age limit in accordance with article (26) of the regulation in Foreigners Residency Law.
The documents required for this purpose to obtain multi entry visa are:
Wife: submit application form accompanied by the husband’s visa, marriage certificate in addition to a copy from their passports and two photographs.
Children: Submit application form accompanied by his visa, copy of his passport and two personal photographs to the children with a copy of children passports.
Parents: submit application form accompanied by his visa, copy of his visa in addition to a copy from his parent’s passports and two photographs for each.
Medical check from entity attested by Ministry of Health (confirming that the person is free from infectious diseases) applicable to countries that participants shall be subjected to medical check, being listed by competent authorities. These checks may be performed in private hospitals in which such services are available. (A list is attached).
The buyer of the real estate unit enjoys all resident’s rights in the Sultanate, as he possesses the right to recruit house maiden, medical treatment in private hospitals, variable insurance services, open bank accounts, vehicles/boats purchases etc. according to the conditions and provisions applicable in the Sultanate in this regard as stipulated by concerned authorities.
Seventhly: Laws relevant to foreign capital investment
The Sultanate drafted many assisting laws that support investment with legislations subject to review and development continuously in favor of the investor, facilitation of procedures and improvement of services. The most important of these are:
Dear client, we have presented you with a summary containing most important information pertaining to foreign investment in Sultanate of Oman, hopefully to hold a meeting in order to explore more details and practical procedural issues that legally confirm your image in Oman as investors while assure your rights. HILAL AL-SABQI ADVOCATES &LEGAL CONSULTANTS is absolutely ready to do all necessary of contracts regarding Memo of Association, Articles of Associations, company rescheduling, with all procedures to register the company at authorized official and governmental entities and support you until full incorporation of the company and be able to assume its planned objectives. Following incorporation and registration of the company, HILAL AL-SABQI ADVOCATES &LEGAL CONSULTANTS will extend advice and legal consultation and represent you before all governmental and official authorities.
Success is granted by Al Mighty Allah
Hilal Al-Sabq Advocacy and Legal Consultant