Royal Decree No. 17/2/28/8634

The provisions of Decree No. (17/2/28/3321), dated 21 Muharram 1370H, shall apply to individuals and companies not holding Saudi nationality.

a Zakat shall be collected from individuals and companies holding Saudi nationality in accordance with Sharia.

The provisions of this Decree shall be effective from the date of application of the provisions of Decree No. (17/2/28/3321), dated 21 Muharram 1370H.

This Decree shall be communicated to whomever is entrusted with its implementation.

The translation of Saudi laws takes the following into consideration:

• Words used in the singular form include the plural and vice versa.
• Words used in the masculine form include the feminine.
• Words used in the present tense include the present as well as the future.
• The word 'person' or 'persons' and their related pronouns (he, his, him, they, their, them) refer to a natural and legal person.