This Board of Directors Resolution amends Article 43 of the Implementing Regulations of the Value Added Tax Law. It introduces a provision for exceptional circumstances regarding the payment of VAT on imports. The resolution adds a paragraph authorising the Board to set a specific payment date for import VAT, which can be no later than thirty days after the import date. This measure applies in coordination with Saudi Customs and is intended for cases where the standard deferral of payment through a Tax Return, as per Article 44, is not applicable, providing conditional flexibility for taxable persons.