Article 203 provides a 'grace period' for non-compliant entities to register for tax cards. Those who failed to provide data previously must apply within a period specified by the Chairman. To encourage compliance, the Law offers 'liberal rules' (approved by the Cabinet) for settling historical tax debts. If an entity applies and pays these settled dues on time, they are granted full immunity from Part Seven administrative penalties. However, failure to utilize this window results in criminal punishments under Article 184. This 'carrot and stick' approach aims to bring all unregistered business activity into the formal Omani tax system.