{"id":188,"date":"2026-08-01T21:22:58","date_gmt":"2026-08-01T21:22:58","guid":{"rendered":"https:\/\/imtithalacademy.com\/courses\/zakat-vat-corporate-tax-compliance-in-saudi-arabia\/lessons\/calculating-the-taxable-base-and-allowable-deductions\/"},"modified":"2026-08-07T21:37:14","modified_gmt":"2026-08-07T21:37:14","slug":"%d8%a7%d8%ad%d8%aa%d8%b3%d8%a7%d8%a8-%d8%a7%d9%84%d9%88%d8%b9%d8%a7%d8%a1-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a-%d9%88%d8%a7%d9%84%d8%ae%d8%b5%d9%88%d9%85%d8%a7%d8%aa-%d8%a7%d9%84%d9%85%d8%b3","status":"publish","type":"lesson","link":"https:\/\/imtithalacademy.com\/en\/courses\/zakat-vat-corporate-tax-compliance-in-saudi-arabia\/lessons\/%d8%a7%d8%ad%d8%aa%d8%b3%d8%a7%d8%a8-%d8%a7%d9%84%d9%88%d8%b9%d8%a7%d8%a1-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a-%d9%88%d8%a7%d9%84%d8%ae%d8%b5%d9%88%d9%85%d8%a7%d8%aa-%d8%a7%d9%84%d9%85%d8%b3\/","title":{"rendered":"\u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0633\u0645\u0648\u062d \u0628\u0647\u0627"},"content":{"rendered":"<meta charset=\"UTF-8\">\n<meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\">\n<title>\u0627\u0644\u062f\u0631\u0633 2: \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0633\u0645\u0648\u062d \u0628\u0647\u0627<\/title>\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Noto+Kufi+Arabic:wght@600;700&#038;family=IBM+Plex+Sans+Arabic:wght@400;500;600;700&#038;display=swap\" rel=\"stylesheet\">\n<style>:root{\n  --ink:#1F2937;--ink-soft:#374151;--paper:#FAF8F3;--panel:#FFFFFF;--gold:#9C7A3C;--gold-light:#C9A45C;--gold-bg:#F6EFE1;--pine:#2F5D50;--pine-bg:#E7F0EC;--rule:#E4DFD3;--muted:#6B7280;--danger:#9A3B3B;--danger-bg:#F7E9E9;\n}\n*{box-sizing:border-box;}\nhtml,body{margin:0;padding:0;}\nbody{background:var(--paper);color:var(--ink);font-family:'IBM Plex Sans Arabic','Tahoma',sans-serif;line-height:1.9;-webkit-font-smoothing:antialiased;direction:rtl;}\n.course-shell{display:flex;flex-direction:column;width:100%;padding:0 24px 64px;}\nh1,h2,h3{font-family:'Noto Kufi Arabic','IBM Plex Sans Arabic',sans-serif;font-weight:700;color:var(--ink);margin:0;}\na{color:var(--gold);}\n.module-header{padding:40px 0 28px;border-bottom:2px solid var(--ink);margin-bottom:32px;}\n.eyebrow{font-size:12.5px;color:var(--gold);margin:0 0 14px;font-weight:700;}\n.module-header h1{font-size:30px;line-height:1.6;}\n.module-num{display:inline-block;font-size:14px;font-weight:700;color:var(--panel);background:var(--ink);padding:3px 12px;border-radius:3px;margin-left:10px;vertical-align:middle;}\n.module-header .meta{margin:14px 0 0;font-size:14.5px;color:var(--muted);}\n.progress-dots{display:flex;gap:6px;margin-top:16px;}\n.progress-dots span{width:24px;height:4px;border-radius:2px;background:var(--rule);}\n.progress-dots span.done{background:var(--gold);}\n.content-section{margin-bottom:40px;}\n.content-section p{font-size:16.5px;color:var(--ink-soft);margin:0 0 14px;}\n.content-section ul{padding-right:22px;padding-left:0;margin:0 0 14px;}\n.content-section li{font-size:16.5px;color:var(--ink-soft);margin-bottom:10px;}\n.callout{border-radius:6px;padding:16px 20px;margin:18px 0;font-size:15.5px;border:1px solid var(--rule);}\n.callout-tip{background:var(--pine-bg);border-right:4px solid var(--pine);}\n.callout-label{display:block;font-size:12px;font-weight:700;margin-bottom:6px;}\n.callout-tip .callout-label{color:var(--pine);}\n.callout p{margin:0;color:var(--ink-soft);}\n.disclaimer{border-top:1px solid var(--rule);padding-top:20px;margin-top:20px;font-size:12.5px;color:var(--muted);}\n.disclaimer strong{color:var(--ink-soft);}\n<\/style>\n\n<div class=\"course-shell\">\n\n  <header class=\"module-header\">\n    <p class=\"eyebrow\">\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0627\u0645\u062a\u062b\u0627\u0644 \u00b7 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u00b7 \u0627\u0644\u0648\u062d\u062f\u0629 3: \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0645\u0644\u0648\u0643\u0629 \u0644\u0623\u062c\u0627\u0646\u0628<\/p>\n    <h1><span class=\"module-num\">\u0627\u0644\u062f\u0631\u0633 2<\/span>\u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0633\u0645\u0648\u062d \u0628\u0647\u0627<\/h1>\n    <p class=\"meta\">\u0627\u0644\u062f\u0631\u0633 2 \u0645\u0646 5<\/p>\n    <div class=\"progress-dots\">\n      <span class=\"done\"><\/span><span class=\"done\"><\/span><span><\/span><span><\/span><span><\/span>\n    <\/div>\n  <\/header>\n\n  <main>\n    <section class=\"content-section\">\n      <p>\u062a\u064f\u062d\u062a\u0633\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u2014 \u0648\u0647\u0648 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0628\u0639\u062f \u062a\u0639\u062f\u064a\u0644\u0647 \u0644\u0644\u0628\u0646\u0648\u062f \u0627\u0644\u062a\u064a \u064a\u0639\u0627\u0644\u062c\u0647\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u0634\u0643\u0644 \u0645\u062e\u062a\u0644\u0641 \u0639\u0646 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a. \u0646\u0642\u0637\u0629 \u0627\u0644\u0628\u062f\u0627\u064a\u0629 \u0647\u064a \u0631\u0642\u0645 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u062f\u0642\u0642\u060c \u0627\u0644\u0630\u064a \u064a\u064f\u0639\u062f\u064e\u0651\u0644 \u0628\u0639\u062f \u0630\u0644\u0643 \u0628\u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0644\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u063a\u064a\u0631 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062e\u0635\u0645\u060c \u0648\u0628\u0627\u0644\u0646\u0642\u0635\u0627\u0646 \u0644\u0644\u062f\u062e\u0644 \u063a\u064a\u0631 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0648 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062e\u0635\u0645 \u0628\u0645\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u0645\u0627 \u0647\u0648 \u0645\u0633\u062c\u064e\u0651\u0644 \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a.<\/p>\n      <ul>\n        <li>\u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0627\u0639\u062a\u064a\u0627\u062f\u064a\u0629 \u0627\u0644\u0645\u062a\u0643\u0628\u062f\u0629 \u0643\u0644\u064a\u064b\u0627 \u0648\u062d\u0635\u0631\u064a\u064b\u0627 \u0644\u062a\u0648\u0644\u064a\u062f \u062f\u062e\u0644 \u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062e\u0635\u0645 \u0639\u0645\u0648\u0645\u064b\u0627<\/li>\n        <li>\u0628\u0639\u0636 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0645\u0642\u064a\u0651\u062f\u0629 \u0623\u0648 \u063a\u064a\u0631 \u0645\u0633\u0645\u0648\u062d \u0628\u0647\u0627 \u2014 \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u063a\u064a\u0631 \u0627\u0644\u0645\u062f\u0639\u0648\u0645\u0629 \u0628\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0645\u0646\u0627\u0633\u0628\u0629\u060c \u0623\u0648 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u064a \u062a\u062a\u062c\u0627\u0648\u0632 \u062d\u062f\u0648\u062f\u064b\u0627 \u0645\u0639\u064a\u0646\u0629<\/li>\n        <li>\u064a\u064f\u062d\u062a\u0633\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u064a \u0642\u062f \u062a\u062e\u062a\u0644\u0641 \u0639\u0646 \u062c\u062f\u0648\u0644 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a<\/li>\n        <li>\u064a\u0645\u0643\u0646 \u0639\u0627\u062f\u0629 \u062a\u0631\u062d\u064a\u0644 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0644\u062a\u0639\u0648\u064a\u0636 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0633\u062a\u0642\u0628\u0644\u064b\u0627\u060c \u0648\u0641\u0642\u064b\u0627 \u0644\u0634\u0631\u0648\u0637 \u0645\u0639\u064a\u0646\u0629<\/li>\n      <\/ul>\n      <p>\u0627\u0644\u0641\u062c\u0648\u0629 \u0628\u064a\u0646 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0647\u064a \u062d\u064a\u062b \u062a\u0646\u0634\u0623 \u0645\u0639\u0638\u0645 \u0627\u0644\u0646\u0632\u0627\u0639\u0627\u062a \u0645\u0639 ZATCA. \u0627\u0644\u062e\u0635\u0645 \u0627\u0644\u0630\u064a \u064a\u064f\u0639\u062f \u0637\u0628\u064a\u0639\u064a\u064b\u0627 \u062a\u0645\u0627\u0645\u064b\u0627 \u0648\u0641\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u2014 \u0645\u062e\u0635\u0635\u060c \u0623\u0648 \u0627\u0633\u062a\u062d\u0642\u0627\u0642\u060c \u0623\u0648 \u0631\u0633\u0645 \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u2014 \u0642\u062f \u064a\u0643\u0648\u0646 \u0645\u0642\u064a\u0651\u062f\u064b\u0627 \u0623\u0648 \u064a\u062a\u0637\u0644\u0628 \u0625\u062b\u0628\u0627\u062a\u064b\u0627 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