This Resolution constitutes the Executive Bylaws for the KSA Income Tax Law, providing detailed regulations for its implementation. The provided text details the former provisions of Article 50, which specifically addressed the tax and Zakat obligations for entities subject to the Natural Gas Investment Tax. This article, now deleted by a subsequent resolution, stipulated the requirement to file separate tax and Zakat returns. It also clarified the payment mechanism where tax liability exceeded the Zakat due, allowing for the deduction of previously overpaid Zakat amounts against the tax difference, ensuring clear compliance for affected taxpayers.