This Resolution constitutes the Executive Bylaws implementing the KSA Income Tax Law. The provided text, specifically Article 26, clarifies the scope of activities considered an 'investment in natural gas' for tax purposes. It establishes that for taxpayers in the natural gas investment sector, the transportation and distribution of gas and its liquids are part of this investment. However, the Article explicitly excludes local distribution networks and pipeline systems established by non-gas producers after the official points of sale, thereby distinguishing between integrated production-distribution and separate third-party activities for determining the tax base.