This Ministerial Resolution constitutes the Executive Bylaws for the KSA Income Tax Law, issued under Royal Decree No. M/1, providing detailed implementation rules. The provided text, specifically Article 69, addresses the application of fraud penalties in the context of withholding tax obligations. It stipulates that the penalties for fraud, as defined in Article 77(b) of the Income Tax Law, apply directly to any withholding taxpayer who conceals information or submits incorrect data. Crucially, the article clarifies that the ultimate responsibility and liability for the payment of this fraud penalty rests with the withholding party.