Article 195 officially repeals several previous administrative exemptions. Businesses are no longer exempt from: (1) notifying the Authority of their basic data and amendments (under Article 11); (2) submitting annual returns of income; and (3) providing audited accounts as required by Article 141. This removal of 'filing exemptions' ensures that all Omani businesses—regardless of size or previous status—are brought into a unified reporting framework. This enhancement of transparency allows the Tax Authority to have a complete database of all commercial activities and financial results across the Sultanate.