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Example (104) 7.2.4 Zakat Declaration Correction The Authority has the right to correct the Zakat declaration based on the Zakat declaration examination in cases where it is necessary. This occurs when there is a deficiency or error in the declaration submitted by the Zakat payer. Article 106 of the regulations outlines the provisions for correcting the zakat declaration, including the cases in which the Authority has the right to conduct the Zakat assessment, reassessment, or error correction within a period of 5 years from the deadline for submitting the zakat declaration, the cases where the Authority has the right to conduct the Zakat assessment, reassessment, or error correction within 10 years from the deadline for submitting the zakat declaration, and the cases where the Authority has the right to conduct the Zakat assessment, reassessment, or error correction without being bound by a specific time limit, as follows: TheAuthorityhastherighttoconducttheZakatassessment,reassessment,orerrorcorrection within a period of five (5) years from the deadline for submitting the Zakat declaration in the followingcases: a. Zakat assessment, reassessment, or error correction concerning the application of any provisions of the regulations or relevant laws. b. Assessment, reassessment if the Authority discovers that the Zakat Payer's declaration is incorrect based on information available to it during the statutory assessment period or based on information obtainable by it during such period. 2. TheAuthorityhastherighttoconducttheZakatassessment,reassessment,orerrorcorrection within a period of ten (10) years from the deadline for submitting the Zakat declaration in the following cases: a. Submitting the Zakat declaration after the statutory deadline of 120 days from the end of the Zakat year. b. Submitting an incomplete declaration or non-compliant with forms approved by the Authority. c. Failure to pay Zakat dues according to the Zakat declaration within the statutory period. d. Failure to submit the declaration and calculate Zakat according to the Zakat assumption specified in Articles 114 and 115 of the Regulations, as will be explained in paragraph 6.4 of this guide. 3. The Authority may conduct Zakat reassessment without being limited to a certain period in the following cases: a. If the Authority proves that the Zakat payer holding statuary accounts has provided documents or information inaccurately with the intention of Zakat Evasion. b. If the Zakat payer holding statuary accounts agrees to conduct Zakat reassessment or requests it from the Authority and it agrees. c. If a Zakat Payer is not registered with the Authority. 4. The Authority may rectify any clerical or arithmetic errors existing in the Zakat declaration, and such corrections, made within a period of (10) ten years from the deadline for submitting the Zakat declaration, do not invalidate the Zakat declaration. 5. The Authority may refer anyone who submits incorrect or deceptive documents or information to the competent authorities for legal action. 6. The Authority shall have the right to register a Zakat Payer who is not registered with it and to conduct a Zakat assessment on such Zakat Payer without being limited by a specific time period, as outlined in Section (3) of this Article. The purpose of establishing the mentioned time limits is to define the limitation periods within which the Authority has the right to conduct the Zakat assessment, reassessment, or error correction. The aim is to support the stability of Zakat payers' economic transactions, allowing the Zakat payer to anticipate the time frames during which an assessment can be made on the submitted zakat declarations, thereby enabling them to account for potential zakat discrepancies.