General Manual of Zakat

Zakat Declaration Submission Steps: ● Open the ZATCA‘s link zatca.gov.sa. ● Click on the login page to access the page. ● Select «Zakat and Tax Services». ● Enter your login information ● Select the Declarations Section to Access the Declaration Form ● Select view Declarations to Acess the Declaration Form ● Click on the Declaration to Start the Declaration‘s Filling out Steps 1. Background Information and Taxpayer Particulars: ● This part shows the taxpayer‘s data, which appears automatically according to the taxpayer’s previous entries at the registration stage on the system. These data include, for example, the type of declaration, the fiscal year, and the taxpayer particulars; such as This part shows the taxpayer‘s data, which appears automatically according to the taxpayer’s previous entries at the registration stage on the system. These data include, for example, the type of declaration, the fiscal year, and the taxpayer particulars; such as the name and address (www.zatca.gov.sa/ar/services). ● The taxpayer shall review the data and confirm its validity by clicking on «Yes» option. ● In the event of incorrect information, the taxpayer shall return to the registration steps and modify it to show its data correctly. 2. Income Statement ● In this part, the taxpayer shall fill out its income statement data, so that allitems of income/ expensesareentered21. ● Some items of income and expenses require filling out additional tables containing. ● detailed data, which shall be entered to complete. 21 Articles (4 and 5), Executive Regulations 3. Additional Data: The data for this part is filled out, and it is divided into two parts: ● The filling out of this part shall be in accordance with the controls mentioned in the Regulations. For more details, please refer to the content of Section VI of this Manual22. ● The filling out of this part shall be in accordance with the controls mentioned in the Regulations. For more details, please refer to the content of Section V of this Manual23. 4. Statement of Financial Position The taxpayer‘s statement of financial position items are detailed in this part and the taxpayer 22 Articles (7 and 8), Executive Regulations 23 Articles (4 and 5), Executive Regulations shall enter the value related to such items according to its own statement of financial position. 5. Statement of Financial Position This part shall be filled out in accordance with the transaction pricing instructions issued by the Statement of Financial Position This part shall be filled out in accordance with the transaction pricing instructions issued by the resolution of the Board of Directors of ZATCA No. (6-1-19) dated AH 1440/05/ 2 5 , corresponding to AH 2019/01/ 31. After completing the entry of the statement of financial position, the taxpayer shall answer the following questions: ● Do you have any transactions with related parties under joint control? ● This part is concerned with taxpayers subject to the contents of the transaction pricing instructions, and by which the details of transactions with related parties are entered. 9.2 Declaration Submission Controls: The taxpayer subject to zakat shall fill out all forms and statements related to the zakat declaration. Upon completion of the filling, the taxpayer shall print and review the final form of the declaration accurately, and ensure that the information included therein is correct. The taxpayer shall stamp and sign the declaration and attach the signed copy of the form with a copy of the audited financial statements in Arabic and upload them to Erad System. Then, the declaration is submitted by clicking on submit button.