This Resolution constitutes the Executive Bylaws for the KSA Income Tax Law, providing detailed implementation rules. Based on the authority of the Income Tax Law, these Articles offer critical clarifications for taxpayers. The provided text specifically addresses the natural gas investment sector, defining key terms under Article 30. It clarifies the meaning of ‘Facilities’ as properties used for natural gas investment activities and ‘Third party’ as any person dealing with the taxpayer in this field. These definitions are essential for determining tax obligations for entities engaged in the exploration and production of natural gas.