The text addresses a set of legal principles related to zakat and taxes in the Kingdom of Saudi Arabia, based on the decisions of the Zakat and Tax Appeal Committees. It points to discrepancies in financial data between establishments and the Customs Authority, allowing for adjustments to accounts. It also clarifies that the presence of a non-resident entity does not prevent the establishment of a business within the Kingdom, and that exempt revenues do not increase the losses of the tax base. E...