This Resolution constitutes the Executive Bylaws implementing the KSA Income Tax Law. The provided text focuses on Article 43, which has since been deleted by Ministerial Resolution No. 2568 of 2019. This Article previously outlined a specific example for calculating the realised Internal Rate of Return (IRR) for natural gas investments. It demonstrated how the IRR value was used to determine the applicable tax rate applied to the tax base, referencing the taxation schedule in Article 48 of the Income Tax Law. This highlights the prior specific tax compliance methodology for the natural gas sector.