This Resolution constitutes the Executive Bylaws for the KSA Income Tax Law issued by Royal Decree No. M/1. The provided text highlights a key amendment, specifically the repeal of Article 23 by Ministerial Resolution No. 2568 of 2019. Prior to its repeal, this Article provided crucial definitions for the natural gas investment tax regime. It specified the meaning of terms such as 'Exploration', 'Production', 'Gathering', and 'Treatment Activities', which were fundamental to determining the tax base for entities engaged in the exploration and production sector within the Kingdom of Saudi Arabia.