Article 159 bis 14 confirms that small enterprises are entitled to deduct and carry forward business losses when determining their taxable income. The application of these rules follows the general principles established in Articles 68, 69, and 71 to 74 of the Law, as further detailed by the Executive Regulations. This ensures that Omani small businesses can offset current profits against prior losses, providing critical financial support during their early years or through periods of economic downturn, similar to the treatment of larger corporate taxpayers.