1Second Edition | April 2020

Procedures for Submitting a Request for Exemption from Zakat Collection with ZATCA by Non-Profit Companies 3.5.4 Other Statutory Considerations and Requirements 4. Request for ruling 5. Contact Us 6. Frequently Asked Questions 1. Introduction 1.1 About Zakat Zakat is the third pillar of Islam. It is the most important financial way of worship at all. Therefore, it was mentioned repeatedly in the Qur’an. Allah Almighty has associated it with prayer in more than eighty verses. It is one of the key pillars that distinguishes a Muslim community from others, and a manifestation of the supremacy of Islamic legislations. It represents a successful way to fight poverty and alleviate the suffering of the needy, which leads to the achievement of social solidarity. 1.2 Collection of Zakat What evidences the great regard for Zakat in Islam is assigning its management and supervision to the State. In fact, the State is the entity responsible for collecting Zakat on funds and spending it on those entitled, by assigning some personnel (Zakat Employees) to visit the owners of funds throughout the Kingdom of Saudi Arabia, calculate the amount of their Zakat, then collect it from them, and supervise the disbursement and distribution of it to the beneficiaries. ZATCA undertakes the task of levying Zakat. It undertakes all procedures related to the Zakat payer’s Zakat calculation, starting with the registration of the Zakat payer, through the process of calculating the amount of Zakat for the Zakat payer, which includes supervision of the Zakat payer’s submission of Zakat Reports, payment procedures, examination of the submitted statements, and verification of them by well-trained personnel working at ZATCA and ending with the issuance of the Final Zakat Certificate. This may also include examining the resulting Zakat payers’ objections to ZATCA’s Zakat amounts assigned to it.