Article 200 addresses the transition for entities that were exempt from submitting audited accounts. Upon the expiry of their historical exemption, they must attach full audited accounts (per Article 141) to the return for the following tax year. If they fail to provide these accounts with their return, the Tax Authority can impose a fine under Article 181. This provision is the final step in ensuring all taxpayers—even those previously allowed to submit only basic figures—now provide full, audited financial statements to support their Omani tax assessments.