Article 63 focuses on expenses incurred by an Omani company (excluding joint ventures) prior to its formal registration or incorporation under the Commercial Companies Law. If these expenses are necessary for the company's purposes, they are legally deemed to have been incurred on the actual date of registration or incorporation. This provision allows new corporate entities to deduct legitimate formation and preliminary costs against their initial taxable income, ensuring that the financial burden of incorporating a business in Oman is recognized within the tax framework.