Cabinet Decision No. 39 of 2019, Article 9, restricts the deductibility of payments made to board members. It explicitly states that salaries, wages, bonuses, and benefits in kind paid to board members are not deductible expenses for the company. The only exception provided is for salaries paid to board members in their capacity as regular employees of the same company. This provision prevents companies from reducing their taxable income through high board member compensation that does not reflect actual employment services rendered to the enterprise.