Article 59 serves as an enabling provision that allows for the expansion of deductible categories. It grants the Chairman of the Tax Authority the power to formulate and specify additional expenses or amounts that may be deducted during the computation of taxable income. These additional rules are to be detailed within the Executive Regulations of the Law. This provides the tax system with the flexibility to adapt to evolving business practices or specific economic conditions without requiring a full amendment to the primary legislation, ensuring the law remains relevant.