This Ministerial Resolution constitutes the Executive Bylaws for the KSA Income Tax Law, providing detailed implementation rules. The provided text, specifically Article 41, originally set out the precise methodology for calculating annual cash flows for natural gas investments. The calculation began with the Natural Gas Investment Tax Base, to which non-cash items like depreciation, amortisation, and financing costs were added. Deductions included capital cash expenditures and income tax paid to the Government. It is critical to note that Article 41 was subsequently deleted by Ministerial Resolution No. 2568 of 2019, rendering this specific provision obsolete.