Article 6 defines the 'Principal Officer' responsible for tax compliance across various entity types. For establishments, it is the owner or responsible manager. For Omani companies, it varies by form: the owner for sole proprietors, partners or directors for partnerships, and chairpersons or authorised directors for joint-stock and limited liability companies. In cases of bankruptcy or liquidation, the receiver or liquidator assumes this role. For permanent establishments, the owner, manager, or local agent is designated. This Article ensures the Tax Authority has a specific, legally accountable individual for every taxable entity in Oman.