GTL Summary:

This Ministerial Resolution establishes the Executive Bylaws for the KSA Income Tax Law, issued by Royal Decree No. M/1 of 2004. The Bylaws provide the detailed rules, definitions, and procedures required for the correct application and administration of the Income Tax Law. They are essential for taxpayers and the Authority to ensure compliance with the Kingdom's tax framework. The provided text specifically covers internal administrative procedures, such as the formation of a committee within the Authority to evaluate performance and propose awards, ensuring proper governance over tax administration matters.