This Ministerial Resolution establishes the Executive Bylaws for the KSA Income Tax Law, providing detailed implementation rules. The provided excerpt focuses on Article 42, which outlines the specific methodology for determining the tax rate applicable to natural gas investments. This article stipulated that the rate for a given year was based on the cumulative annual cash flows and the resulting internal rate of return (IRR) from the preceding year. It is important to note that this specific article was subsequently deleted by Ministerial Resolution No. 2568 of 2019, reflecting a change in the relevant tax regulations.