Ministerial Resolution No. 1535 of 2004 establishes the Executive Bylaws for the implementation of the Saudi Arabian Income Tax Law. These regulations provide detailed guidance on the application of the law, ensuring clarity for taxpayers and tax authorities. The provided text from Article 22 specifically addresses the natural gas sector, offering precise legal definitions for key terms such as 'Natural Gas', 'Gas', and 'Dry Gas'. These definitions are aligned with other specialised national regulations, including the Upstream Rules for Non-associated Gas Activities and the Gas Supplies and Pricing Regulations, to standardise terminology for tax purposes.