Article 34 establishes the rules for estimated taxation for branches of specific foreign companies that do not provide adequate proof of their tax base. It stipulates that for foreign airlines operating in the Kingdom, the tax base is determined to be 5% of their gross income from tickets, cargo, mail, or other local sources. Similarly, for foreign sea, land freight, and transportation companies, the tax base is also considered 5% of their gross income from freight charges or other revenues realised in the Kingdom. The Article grants the Minister the power to authorise other sectors to use estimated taxation.