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May 15, 2026
These Articles constitute the Executive Bylaws for the KSA Income Tax Law, issued under Ministerial Resolution No. 1535 of 2004, providing detailed implementation rules. The provided text highlights a key amendment, specifically the repeal of Article 33 by a subsequent resolution in 2019. This repealed article had previously established the official definition of a 'Facility subject to the Natural Gas Investment Tax', clarifying what property was considered part of a taxpayer's investment activities in the natural gas sector. This specific definition is now no longer in effect within these bylaws.
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