This record details Ministerial Resolution No. 1535 of 2004, constituting the Executive Bylaws for the KSA Income Tax Law issued by Royal Decree No. M/1. These bylaws provide detailed regulations for implementing the Law’s provisions. Based on the provided text for Article 35, the bylaws specify the technical standards for measuring quantities relevant to income recognition, designating the Ministry of Energy, Industry and Mineral Resources as the competent authority. This regulation ensures a standardised and technically sound basis for calculating taxable income, demonstrating the Bylaws' role in clarifying specific operational aspects of tax compliance.