Article 75 details the specific deductions available to petroleum producers when calculating their income tax. Taxpayers deriving income from petroleum sales can deduct payments made to the Omani Government, including: (1) royalties (excluding those on crude oil sold at future prices), and (2) taxes such as custom duties and vehicle fees, provided they relate to petroleum production. Income tax itself is not deductible. To maintain fairness, the Article explicitly prohibits the double deduction of any payment. These rules ensure that the heavy fiscal burden of the extractive sector is correctly reflected in the entity's taxable income.