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May 15, 2026
This Ministerial Resolution constitutes the Executive Bylaws for the KSA Income Tax Law. The provided excerpt, Article 53, originally specified the administrative procedure for a taxpayer to request and receive a certificate confirming payment of income tax and natural gas investment tax. This certificate was to include the amount paid, a certificate number, and its date of issuance, serving as official proof of payment for compliance purposes. It is critical to note that this specific article was subsequently deleted in its entirety by Ministerial Resolution No. 2568 of 2019, updating the regulatory framework for tax payment evidence.
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