This article, which formed part of the repealed Chapter 10 on Natural Gas Investment Tax, has been officially annulled. The repeal was mandated by Royal Decree No. M/70 dated 11/07/1439H (28 March 2018), and was effective from 1 January 2018. Prior to its deletion, Article 55 acted as a default clause. It stipulated that for any situation not explicitly covered within Chapter 10, the general provisions found in other articles of the KSA Income Tax Law would apply to the taxpayer, ensuring a comprehensive application of the law.