Article 134 mandates the electronic filing of income tax returns using the forms prescribed by the Tax Authority. Every return must primarily declare the amount of taxable income and the corresponding tax due for that year. The return must be signed in accordance with the procedures established in the Executive Regulations. This electronic-first approach modernizes tax administration in Oman, ensuring that the Authority receives consistent, digital data to facilitate efficient processing and assessment of business tax liabilities across the Sultanate.