Article 18 bis defines tax residency in Oman for both natural and legal persons. A natural person is considered a resident if they are physically present in Oman for at least 183 days (continuous or intermittent) during the tax year. A legal person is a resident if it is either incorporated in Oman under local laws and royal decrees or if its main/effective headquarters is situated within the Sultanate. These criteria are fundamental in determining the scope of Oman's taxing jurisdiction over individuals and corporate entities for income tax purposes.