Article 41 provides a specialized tax regime for taxpayers engaged in petroleum exploration. Notwithstanding the general rules of Article 39, these taxpayers are taxed on their taxable income as determined specifically under the rules set out in Articles 75 and 76. The applicable tax rates for petroleum-related income are determined by the specific provisions of the Law tailored to the extractive industry. This distinction recognizes the unique financial structures and government royalty arrangements common in the oil and gas sector compared to general commercial activities.