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only include disbursements and fields of the public non- profit companies. Disbursements to specific persons must not exceed (10%) of the company’s revenues, including the benefits of company owners or Board members, or their bonuses. and/or salaries The evidence in determining all company’s disbursements shall be through the audited financial statements of the company, a report from a certified chartered accountant in the Kingdom, or any other documents accepted by the Authority. A non-profit company established under the Saudi Companies Law, and it is evident in its financial statements that all its disbursements are allocated to public fields designated for non- profit companies. The statements show that the percentage of disbursement to a specific person is 10% of the company's revenue, in addition to board members' benefits, which amounted to 5%. Does the company meet the conditions for exemption from Zakat collection? The solution: The conditions for exemption from zakat collection for the company are not met, as the percentage of disbursement to a specific person has reached 15%, due to the inclusion of benefits for board members within the percentage of disbursement to a specific person. Example (42) A non-profit company established under the Saudi Companies Law, and it is evident in its financial statements that all its disbursements are allocated to public fields designated for non- profit companies. The statements show that the percentage of disbursement to a specific person is 10% of the company's revenue, and this percentage includes board members' benefits. Does the company meet the conditions for exemption from Zakat collection? The solution: Yes, the conditions for exemption from zakat collection for the company are met, as it is established under the Saudi Companies Law, and it is evident in its financial statements that all its disbursements are allocated to public fields allocated to non-profit companies, and the percentage of disbursement to a specific person does not exceed 10% of the company's revenue. Example (43) 4.5.4 To whom does the Authority issue a decision exempting them from Zakat Collection? The Authority may exempt certain zakat payers from Zakat when the necessary conditions are met, as determined by the Authority. This exemption shall be by a decision issued by the Authority in this regard. 4.5.5 Revocation of the Decision of Not-subjection to Zakat Collection The Authority has the right to issue a decision revoking a previously issued decision exempting a Zakat payer if the Zakat Payer provides incorrect information or fails to comply with the provisions for exemption from Zakat. The Authority may conduct a re-assessment based on the available information, and inform the Zakat Payer of the decision revocation reasons. The decision to not subject oneself to Zakat is based on the documents and evidence submitted by the Zakat payer. The burden of proof rests on the Zakat payer to validate the accuracy of the information and documents related to the request for exemption from Zakat collection. For example, a limited liability company owned by an endowment might submit a request for exemption from zakat collection on the grounds that it is fully owned by the endowment. Assuming the company has provided the required documents and information at the time of the exemption request, including the founding contract that shows the entire shareholding of the company is owned by the endowment, the authority would then study the request and issue a decision not to subject the Zakat payer to zakat collection based on the submitted documents.