This Resolution constitutes the Executive Bylaws for the Income Tax Law, providing detailed rules for its implementation in Saudi Arabia. The provided text highlights Article 21, which, prior to its repeal by Ministerial Resolution No. 2568 of 2019, specifically addressed the Natural Gas Investment Tax (NGIT). This article defined the taxpayers subject to NGIT, encompassing any natural or corporate person, Saudi or non-Saudi, engaged in natural gas, natural gas liquids, and gas condensates investment activities within the Kingdom's jurisdiction, including its economic zones and continental shelf, establishing a distinct tax framework for this sector.