The provisions of Decree No. 17/2/28/3321 dated 21 Muharram 1370 are considered specific to individuals and companies who do not hold Saudi sponsorship.

The legal zakat shall be collected from individuals and companies holding Saudi nationality in accordance with the Sharia Provisions of the noble Islamic law.

The provisions of this decree shall be considered effective as of the date of application of the provisions of Decree No. 17/2/28/3321 dated 21 Muharram 1370.

This decree is communicated to those concerned for the implementation of its provisions.