Article 159 bis outlines the eligibility criteria for 'Enterprises' (small businesses) to benefit from simplified tax rules. To qualify, an enterprise must: (1) engage only in commercial, industrial, or service activities (excluding transport, banking, and natural resources); (2) have a registered capital not exceeding OMR 50,000; (3) earn gross income not exceeding OMR 100,000; and (4) employ no more than 15 people on average. These quantitative thresholds distinguish small Omani businesses from standard taxpayers, allowing them access to the preferential 3% tax rate and simplified documentation requirements established in Part Five bis.