This Resolution constitutes the Executive Bylaws for the KSA Income Tax Law, providing detailed implementation rules. As per Article 19, these regulations specify the accounting methods applicable to natural persons for tax purposes. A natural person may use either the cash or accrual basis for recording transactions. However, the accrual basis becomes mandatory for any taxable year where gross business income exceeds five million Saudi riyals. Once this threshold is crossed, the taxpayer must continue using the accrual method in all subsequent years, even if their income later falls below this amount.