This guideline represents the concept and interpretation of the Zakat, Tax, and Customs Authority regarding the application of the Implementing Regulation for Zakat Collection issued by the Minister of Finance's Decision No. (1007) dated 19 Sha'ban 1445 AH. The Zakat, Tax, and Customs Authority issued this guideline to clarify certain treatments related to the application of the statutory provisions in effect at the time of its issuance. The content of this guideline does not constitute an amend...