Ministerial Decision No. (13957) for the year 1444

Type:	Ministerial decision
Date:	1444-03-23
Document Number:	13957
Source:	Zakat, Tax and Customs Authority
Summary:	By AI The Minister of Finance has decided to apply the provisions of the Implementing Regulation for the Collection of Zakat to financial years that begin before January 1, 2019, based on the request of the taxpayer, in certain cases such as the submission of Zakat declarations after the decision has come into effect or the examination by the authority of the taxpayer. It is a condition for the application of the decision to submit a request within 60 days, attach a Zakat declaration, and withdraw any...
Umm Al-Qura Newspaper:	Issue Number: 4955\|Issue date: 2022-11-04\|View edition

The Minister of Finance
Chairman of the Board of Directors of the Zakat, Tax, and Customs Authority
Based on the powers vested in him by law
And based on Royal Decree No. (M/40) dated 2/7/1405H, which states in item (First) that "Zakat shall be collected in full from all companies, institutions, and individuals subject to Zakat," and based on the Council of Ministers Decision No. (126) dated 30/2/1436H, which states in item (Second) that "The Minister of Finance shall issue the necessary decisions to implement Royal Decree No. (M/40) dated 2/7/1405H…".
And after reviewing the Implementing Regulation for the Collection of Zakat, issued by Ministerial Decision No. (2082) dated 1/6/1438H, and the Implementing Regulation for the Collection of Zakat, issued by Ministerial Decision No. (2216) dated 7/7/1440H.

The following is decided: