Article 76 bis 1 establishes the scope of Chapter 2 bis, which governs the determination of taxable income for parties involved in Islamic financial transactions. It clarifies that these specialized rules apply without prejudice to general administrative and compliance requirements, such as tax cards, record-keeping, information requests, and penalties (Articles 11 to 29 and 125 to 187 bis 1). This ensures that while the method of calculating income for Islamic finance may differ, the entities remain subject to the same rigorous oversight and enforcement standards as all other Omani taxpayers.