Zakat Base Additions

Contents

1. Introduction

1. 1.1. About Zakat

2. 1.2. Collection of Zakat

3. 1.3. Application of Zakat Collection in the Kingdom of Saudi Arabia

4. 1.4. Zakat, Tax, and Customs Authority

5. 1.5. Zakat, Tax, and Customs Authority Tasks

6. 1.6. About this Guideline

2. Addition Items and Methodology for Separating between Equity and Liabilities

1. 2.1. Introduction

2. 2.2. Definitions and Relevant Terms

3. 2.3. Provisions

4. 2.4. Profits Under Distribution

3. Equity and its Equivalents

1. 3.1. Introduction

2. 3.2. Basic Items of Equity

3. 3.3. Distributed Profits

4. 3.4. Loss Carried Forward

5. 3.5. Unrealized Profits

6. 3.6. Treasury Shares

7. 3.7. Items Reclassified to Equity

8. 3.8. Comprehensive Applications

4. Liabilities

1. 4.1. Introduction

2. 4.2. Non-Current Liabilities

3. 4.3. Current Liabilities

4. 4.4. Placement for Correcting Liabilities

5. 4.5. Comprehensive Applications on Liability Items

5. Difference between Net Book Profit and Adjusted Net Profit

1. 5.1. Introduction

2. 5.2. The Connection Between Adjusting Net Profit and Addition Items to the Zakat Base

3. 5.3. Comprehensive Applications

6. Reclassification Treatments of Addition Items

1. 6.1. Introduction

2. 6.2. Cases of Reclassification of Classified Items Within Liabilities

3. 6.3. Comprehensive Applications

7. Conclusion of the Guide

1. 7.1. Conclusion

2. 7.2. Frequently Asked Questions