This Ministerial Resolution constitutes the Executive Bylaws for the KSA Income Tax Law, providing detailed implementation guidelines. The provided text outlines the provisions of Article 47, which has since been deleted. This article formerly specified the conditions under which the transportation of natural gas for third parties was subject to the natural gas investment tax. Taxability was contingent on meeting the conditions in Article 52(b) of the Income Tax Law and allocating 30% or more of the pipeline's capacity to third-party use, clarifying the tax base for specific energy sector activities.