This Resolution by the ZATCA Board of Directors amends Article 9 of the VAT Implementing Regulations, refining criteria for VAT registration. It specifically modifies paragraph 5, establishing new conditions under which a governmental authority's actions are not considered an 'economic activity'. These conditions include statutory transfer, non-commercial operation, and lack of private sector competition. Furthermore, it adds a new paragraph 7, which clarifies that consideration for employee secondment contracts is excluded from VAT scope if a formal employment relationship exists, the client is an authorised person, and the supplier holds the appropriate licence.