Article 1 of the KSA Income Tax Law provides foundational definitions for terms used throughout the legislation. It defines key entities such as the 'Minister' of Finance, the 'Department' of Zakat and Income, 'Taxpayer', and distinguishes between a 'Resident' and 'non-resident'. The scope of 'Activity' is broadly defined to cover commercial, professional, and for-profit endeavours, including property use. 'Royalties' are detailed as payments for intellectual property. The article also defines business structures like 'Capital company', which includes investment funds, and 'Partnership'. Additionally, it incorporates specific definitions for Natural Gas Investment, Transportation, and Gas condensates.