Article 53 bis extends withholding tax (WHT) obligations to the public sector. It mandates that all Omani ministries, public authorities, autonomous legal entities, and units of the state administrative apparatus must deduct tax when paying or crediting the income categories listed in Article 52 to non-residents. These government bodies must follow the same remittance procedures as private taxpayers under Article 53. This ensures that all Omani-sourced payments to foreign entities, whether from the private or public sector, are subject to the same level of tax compliance and oversight.