Article 6 establishes the tax base for different taxpayers. For a resident capital company, it is the taxable income attributable to shares of non-Saudis and oil/hydrocarbon producers, after permitted deductions. For a resident non-Saudi natural person, it is their taxable income from Kingdom sources. For a non-resident with a permanent establishment, it is the taxable income generated by that establishment. The Article mandates that a company's tax base is computed independently of its shareholders. It also specifies that the tax bases for oil/hydrocarbon production and natural gas investments are to be calculated separately.