In case of acquiring an asset in a taxable year prior to the effectiveness of this Law, the value to be added to the appropriate group shall be the cost of the asset minus any depreciation deduction previously granted to the taxpayer.

Operational losses incurred before the entry into force of Council of Ministers' Resolution No. (3) dated 5/1/1421H may not be carried forward.

Operational losses incurred by the taxpayer during a tax exemption period may not be carried forward.