This Resolution constitutes the Executive Bylaws for the KSA Income Tax Law, providing detailed implementation rules. Specifically, Article 70 clarifies the conditions under which tax liabilities and financial penalties may be written off, implementing Article 79(d) of the Law. Such waivers require a Ministerial decision and are applicable in cases of court-ruled bankruptcy, the death of a taxpayer leaving no estate, the liquidation of a capital company with no remaining assets to cover the debt, or where all official recovery actions have been exhausted without success. This ensures a clear framework for tax debt relief.