This Resolution constitutes the Executive Bylaws for the KSA Income Tax Law, providing detailed procedural and substantive rules for its implementation. The specific provisions in the provided text (Article 46) previously addressed the tax compliance obligations for taxpayers engaged in natural gas investment activities. It mandated the maintenance of separate audited accounts, the submission of independent tax returns for gas processing or transportation, and a certified statement allocating joint revenues and expenses. This particular Article was subsequently deleted by a later Ministerial Resolution, reflecting an update to the regulatory framework for this sector.