Issued by the Minister of Finance, this Resolution constitutes the Executive Bylaws for implementing the KSA Income Tax Law. The provided text, relating to Article 40, originally detailed the methodology for calculating the Internal Rate of Return (IRR). It specified that the IRR must be calculated based on actual annual cash flows, without considering inflation, and required certification by the taxpayer's certified public accountant. It is critical to note that this specific article was subsequently deleted by Ministerial Resolution No. 2568 of 2019, rendering its provisions on IRR calculation obsolete within these Bylaws.