Article 76 bis 6 ensures that the tax treatment of credit risk is consistent across the Omani banking sector. It mandates that provisions for 'credit losses' created by licensed Islamic banks shall be treated in the same manner as 'loan loss provisions' for conventional banks under Article 66. This allows Islamic banks to deduct their credit loss provisions from taxable income up to the limits recommended by the Central Bank of Oman. This provision maintains a level playing field for both banking models regarding the fiscal recognition of credit risk and regulatory provisioning.