Article 188 serves a technical legislative function during the transition to the modern tax regime. It mandates that any reference in existing laws or Royal Decrees to 'The Law of Income Tax on Companies' or 'The Law of Profit Tax on Establishments' must now be read as 'Income Tax Law'. Similarly, 'Income Tax on Companies' or 'Profit Tax on Establishments' must be replaced with the unified term 'Income Tax'. This ensures legal continuity and consistency across all Omani legislation, officially merging the previous dual tax systems into a single, unified income tax framework.