Article 159 bis 11 establishes the primary charging provision for small enterprises. It mandates that tax shall be imposed for every tax year on the taxable income earned by the enterprise during that year. The Article specifies that the tax rate and the rules for its application are specifically determined by the provisions within this Section (Part 5 bis). This formalizes the separate tax track for eligible small businesses, distinguishing their annual tax obligation from the standard corporate income tax system applicable to larger entities in Oman.