This Resolution by the Board of Directors of the Zakat, Tax and Customs Authority (ZATCA) introduces a specific amendment to the VAT Implementing Regulations. It enacts a new paragraph within Article 64, which governs 'Examination and Assessment Procedures'. The primary purpose of this update is to create an exception to the standard five-year statute of limitations for tax assessments. Under this new provision, the Authority may conduct an examination and subsequent assessment for a tax period after the prescribed five-year limit has expired, provided it has secured the explicit consent of the taxable person.