In this course, we will explain the Zakat Collection Law and its Implementing Regulations in the Kingdom of Saudi Arabia, and will study the rules regulating the collection of Zakat in the Kingdom. This course also identify the activities and persons who are subject to Zakat in the Kingdom, and explains the rules of Zakat calculation and the provisions of registration and the submission of Zakat returns. We will study the formation and competences of the General Authority for Zakat and Tax in the Kingdom, and will study the procedures for Zakat collection, the procedures for challenging and appealing the decisions of the General Authority for Zakat and Tax. Finally, we will present several judicial examples from the decisions of the settlement committees and the appeal committee to adjudicate tax disputes in the Kingdom.
In this course, we will study the following topics:
• Module 1: Background on Zakat, Tax and Customs Authority
• Module 2: Activities and Persons Subject to Zakat within KSA
• Module 3: Zakat Base, Rules of Calculation, Submission of Declarations and Assessment
• Module 4: Procedures for filing Objection/Appeal against the Resolutions of ZATCA
• Module 5: Zakat Collection Procedures
• Module 6: Judicial Examples from Resolutions of Tax Dispute and Violation Settlement Committees and Appellate Committee for Resolution of Tax Disputes