Article 62 addresses the treatment of business expenses incurred before the official commencement of operations. Such expenses are legally deemed to have been incurred on the first day the business starts. However, this treatment does not apply to pre-registration company expenses (governed by Article 63), capital expenditure subject to depreciation, or expenses incurred by a permanent establishment outside Oman prior to its local setup. This Article ensures that legitimate startup costs are captured for tax purposes in the first year of operation, while separating them from capital investment and foreign branch costs.