Article 13 of the KSA Income Tax Law specifies expenses that are explicitly non-deductible for tax purposes. These include any costs not directly connected with generating taxable income, such as personal consumption expenses for natural persons and recreation costs. Payments or benefits provided to shareholders, partners, or their relatives, like salaries or wages, are also disallowed if they do not meet arm's-length transaction standards. Furthermore, income tax paid within the Kingdom or in other countries cannot be deducted. The article disallows fines and penalties, except for those arising from breaching contractual terms, and prohibits the deduction of bribes or similar payments.