Article 159 bis 12 clarifies that the foundational definition of 'Gross Income' for small enterprises remains consistent with the rest of the Law. It incorporates the general principles found in Articles 35 to 38 (income types and deemed income), 42 to 45 (recognition of income and accounting periods), and 47 to 51 (exemptions and period changes). By referencing these standard articles, the Law ensures that while the tax rate and administrative burden for enterprises are lower, the fundamental understanding of what constitutes Omani-sourced revenue remains unified across all business types.