Article 24 empowers the Tax Authority to summon the Principal Officer of any establishment, Omani company, or permanent establishment to attend a meeting. This summons can also be issued to any other person. The purpose of the meeting is to discuss matters relating to taxable income derived from business in Oman or outstanding tax dues. The time and place for such attendance are specified in a formal notice. This provision allows for direct verbal clarification of complex tax issues and ensures that the Authority can demand personal accountability from management.