General Manual of Zakat

Methods of Communication used in Correspondence and Notifications: 16.2 Update the Taxpayer‘s Contact Information: 17. Cessation of Activity 17.1 Serving a notice of cessation of activity: 17.2 Cessation of Activity for Liquidation Purposes 18. ZATCA‘s right to coordinate with government entities. 19. Request for Ruling 20. Connect Us 21. Frequently Asked Questions (FAQ) 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 Glorious 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, alleviate the suffering of the needy, which lead to achievement of social solidarity. 1.2 Collection of Zakat What evidences the great regard of Zakat in Islam is assigning its management and supervision to the State. In fact, the State is the entity responsible to collect Zakat on funds and spend it on those entitled, by assigning some personnel (Zakat Employees) to visit the owners of funds throughout the Islamic State, calculate the amount of their Zakat, then collect it from them, and supervise the disbursement and distribution of it to the beneficiaries. ZACTA undertakes the task of levying Zakat. It undertakes all procedures related to the taxpayer’s Zakat calculation, starting with the registration of the taxpayer, through the process of calculating the amount of Zakat for the taxpayer, which includes supervision of the taxpayer’s submission of Zakat Reports, payment procedures, examination of the submitted statements, and verification of them by automated systems and well-trained personnel working at ZATCA, and ending with the issuance of the Final Zakat Certificate. This may also include examining the resulting taxpayers’ objections to ZATCA’s Zakat amounts assigned thereto.