Article 199 targets businesses that were specifically exempt from 'submitting' returns under the old law. Once the current Law's implementation period begins and their existing exemption expires, they are legally obligated to file a return for the immediately following tax year. This filing must adhere to the standard requirements for returns, attached accounts, and payment found in Article 198. This ensures that the 'no-filing' culture of certain historical sectors is completely ended, bringing all Omani commercial activities into the annual reporting and assessment cycle.