Article 58 establishes rules for determining the cost of land and buildings for tax purposes. The primary basis is the original cost of the real estate, including construction costs. In scenarios where original documentation is unavailable—such as with inherited property or transfers without consideration—the Tax Authority is empowered to estimate the cost. This estimation is vital for calculating future depreciation or gains on disposal. By setting clear parameters for valuation, the Article ensures consistency in how real estate assets are treated within the tax systems of the Sultanate.