This article, now repealed by Royal Decree No. M/70 dated 11/07/1439H, became ineffective from 1 January 2018. Originally, it provided a significant exemption under Chapter 10 concerning the Natural Gas Investment Tax. The provision stipulated that companies engaged in the production of petroleum, or the dual production of petroleum and natural gas, were not subject to this specific tax. This exemption was strictly limited to the company's activities conducted within its designated operational areas or concession territories as delineated upon the law's initial enactment. The repeal marks a key change in the tax framework for these entities.