This Resolution constitutes the Executive Bylaws for the KSA Income Tax Law, issued under Royal Decree No. M/1. The provided text details the former provisions of Article 49, which addressed the natural gas investment tax. Prior to its deletion by Ministerial Resolution No. 2568 of 2019, this article specified the tax return and payment process for relevant taxpayers. It mandated the calculation of a 30% income tax alongside the natural gas investment tax, determined by the Internal Rate of Return (IRR), with the final payment being the investment tax due less income tax paid.