Article 113 sets the specific tax rate for the income categories identified in Article 52 (including royalties, management fees, and dividends paid to non-residents). The rate is established at 10% of the gross amount of the payment. This flat withholding tax rate simplifies the collection of revenue from foreign entities that do not have a full permanent establishment in Oman. By taxing the gross amount, the Law ensures a straightforward compliance mechanism for the Omani payer to deduct and remit the tax at the source of the transaction.