This Resolution constitutes the Executive Bylaws for implementing the KSA Income Tax Law. The provided text specifically references Article 44, which, prior to its deletion, addressed the treatment of tax authority amendments. It mandated that adjustments made by the Department of Zakat and Income Tax (now ZATCA) to a taxpayer's declared internal rate of return and tax rate for one year must be factored into the calculations for subsequent years. This procedural rule was applicable until any disputes regarding the amendments were definitively resolved, ensuring consistency during the review period. Other topics are not specified in the Text.