Article 24 of the KSA Income Tax Law provides specific guidance for taxpayers utilising the cash-basis accounting method for their financial records and books. This provision mandates a clear framework for the timing of income and expense recognition. According to the article, income must be registered at the point it is either physically received or officially made available for receipt. Concurrently, any related expenses are to be registered only when they are actually paid. This method directly links tax accounting to cash flow, simplifying the process by focusing on the actual movement of funds rather than on accruals.