Article 159 bis 8 maintains essential compliance duties for small enterprises. It specifies that the special regime does not waive obligations regarding withholding tax (Article 53), the appointment of Principal Officers (Articles 6-9), or cessation reporting (Article 137). Additionally, it empowers the Chairman to create specialized, simplified rules for issuing tax cards specifically for enterprises. This recognizes their unique nature while ensuring they still participate in the formal identification and tax collection systems required for an orderly and transparent Omani tax environment.