Zakat General Guideline
In accordance with the Implementing Regulation for Zakat Collection

Contents

1. Introduction

1. 1.1. About Zakat

2. 1.2. Collection of Zakat

3. 1.3. Application of Zakat Collection in the Kingdom of Saudi Arabia

4. 1.4. Zakat, Tax and Customs Authority

5. 1.5. Zakat, Tax and Customs Authority Tasks

6. 1.6. About this Guideline

2. Implementing Regulation for Zakat Collection

1. 2.1. Ministerial Resolution

2. 2.2. Introduction to the Regulation - General Features

3. 2.3. Contents of the Regulation

4. 2.4. Most important concepts and applications in the regulation

3. Zakat payers and zakat activities

1. 3.1. Introduction

2. 3.2. Those subject to the provisions of the Regulation

3. 3.3. Controls of Residency

4. 3.4. Persons not subject to the provisions of the Regulations

5. 3.5. Persons excluded from Zakat collection

6. 3.6. Commencement of collecting Zakat for Zakat purposes

7. 3.7. Cessation of Practice of the Activity for Zakat Purposes

8. 3.8. Change of owners and legal form during the practice of activity

9. 3.9. Merger between Zakat Payers

10. 3.10. Accounts consolidation for Zakat purposes

4. ZAKAT BASE CALCULATION

1. 4.1. Introduction

2. 4.2. Added Items to the Zakat Base

3. 4.3. Deduction Items from the Zakat Base

4. 4.4. Provisions Related to the Zakat Base

5. 4.5. Comprehensive cases on calculating the zakat base

5. ZAKAT PAYER'S RIGHTS AND OBLIGATIONS TOWARDS THE AUTHORITY

1. 5.1. Introduction

2. 5.2. Rights of the Zakat Payer

3. 5.3. Zakat Payer Obligations

6. ZAKAT COLLECTION PROCEDURES

1. 6.1. Introduction

2. 6.2. Zakat Declaration Provisions

3. 6.3. Zakat Assessment

4. 6.4. Zakat Assumption

5. 6.5. Collection of Zakat Dues

6. 6.6. The Closing Provisions

7. CONCLUSION OF THE GUIDE

1. 7.1. Accounting Terms in Zakat Calculation

2. 7.2. Frequently Asked Questions