This Resolution constitutes the Executive Bylaws for the KSA Income Tax Law, providing detailed implementation rules. The provided article, Article 10, specifically defines non-deductible expenses for tax purposes. It outlines a comprehensive list of costs that cannot be claimed against taxable income, including salaries paid to owners or partners, entertainment expenses, personal consumption, and income tax itself. It also disallows fines (excluding contractual penalties), bribes, and excessive related-party transaction costs. Furthermore, it specifies limitations on payments made by local branches to their foreign head offices, such as royalties and certain administrative expenses.