Ministerial Resolution No. 1535 of 2004 establishes the Executive Bylaws for the implementation of the Kingdom of Saudi Arabia's Income Tax Law. These bylaws provide detailed administrative and procedural rules to ensure compliance. The provided text highlights a significant amendment: the repeal of Article 36 by Ministerial Resolution No. 2568 of 2019. Originally, this article stipulated that capital gains realised from transferring shares in licensed natural gas investment companies were subject to a 20% income tax, separate from the tax on natural gas investment profits. Its deletion marks a key change in this specific tax treatment.