This Resolution establishes the Executive Bylaws implementing the KSA Income Tax Law. The provided text specifically addresses the status of Article 38, which originally governed the calculation of cumulative annual cash flows for the natural gas investment tax. It stipulated that calculations were to commence from the first year a taxpayer filed a tax declaration. However, the text explicitly confirms that this Article was subsequently deleted by Ministerial Resolution No. 2568 in 2019, rendering its specific provisions on cash flow methodology for the natural gas investment tax obsolete, reflecting a key update to the regulations.
Document Type: ERS - Executive Regulations Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004) Decision Number: executive-regulations-1535-article-38 Year: 2019 Country: 🇸🇦 KSA Official Name: Article 38 - Repealed
Last updated at: 2026-01-05 08:39:39 UTC