This Resolution establishes the Executive Bylaws for the KSA Income Tax Law. The provided text focuses on Article 45, which originally governed the tax treatment of natural gas investments. It stipulated that such activity must be treated as a single, indivisible contract, in accordance with Article 51 of the Income Tax Law, to prevent tax avoidance. The provision prohibited fragmenting contracts or bundling gas investment with other non-related projects. It is critical to note that this Article was subsequently deleted by Ministerial Resolution No. 2568 of 2019, and is no longer in effect.