This Resolution represents the Executive Bylaws implementing the KSA Income Tax Law. The provided Article 31 offers a specific definition for the 'main activity' of taxpayers engaged in the natural gas investment and transportation sector. It clarifies that such activity includes all operations authorised under an agreement, contract, or license for the exploration and production of natural gas. It also covers work licensed under the Gas Supplies and Pricing Regulations, including any independent licensed activities, thereby establishing a clear scope for tax purposes within this critical industry. The article ensures precise application of tax law to this sector.