This Resolution constitutes the Executive Bylaws implementing the Kingdom of Saudi Arabia's Income Tax Law. The provided text details Article 51, which, prior to its deletion, addressed the correction of tax assessments. It stipulated that a statutory prohibition on collecting tax from a corrected error in one year would not prevent the recalculation of the correct internal rate of return for subsequent, re-assessable years. This provision ensured that corrections could be carried forward to accurately determine tax liabilities in future periods, subject to the statutory limits for re-assessment. The Article was subsequently deleted in 2019.