Notwithstanding any provision to the contrary herein, the Bylaws shall be applicable to every Taxable Persons pursuant to the Law and Implementing Regulations, provided that this shall not prejudice the applicability of Article 18 of the Bylaws to a Person subject to Zakat in accordance with Article 2 of the Zakat Regulations issued by Ministerial Resolution No. 2082 dated 1/6/1438H whenever the Persons to whom Article 18 applies are not Taxable Persons and are subject to Zakat.
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