Article 79 of the KSA Income Tax Law delineates the specific powers granted to the Minister. These powers include issuing the Implementing Regulations for the Law and any instructions or measures deemed necessary for its effective implementation. The Minister is authorised to amend the depreciation groups and rates as stipulated in Article 17 of this Law. Furthermore, the Minister can cancel tax debts and fines that have been officially determined to be uncollectible, with the specific conditions for such a determination outlined in the Regulations. The Minister may also grant remunerations to outstanding employees based on recommendations from the Department's Director General.