{"id":208,"date":"2026-08-02T20:20:03","date_gmt":"2026-08-02T20:20:03","guid":{"rendered":"https:\/\/imtithalacademy.com\/courses\/zakat-vat-corporate-tax-compliance-in-saudi-arabia\/lessons\/common-registration-mistakes-and-their-consequences\/"},"modified":"2026-08-07T21:30:36","modified_gmt":"2026-08-07T21:30:36","slug":"%d8%a3%d8%ae%d8%b7%d8%a7%d8%a1-%d8%a7%d9%84%d8%aa%d8%b3%d8%ac%d9%8a%d9%84-%d8%a7%d9%84%d8%b4%d8%a7%d8%a6%d8%b9%d8%a9-%d9%88%d8%aa%d8%a8%d8%b9%d8%a7%d8%aa%d9%87%d8%a7","status":"publish","type":"lesson","link":"https:\/\/imtithalacademy.com\/en\/courses\/zakat-vat-corporate-tax-compliance-in-saudi-arabia\/lessons\/%d8%a3%d8%ae%d8%b7%d8%a7%d8%a1-%d8%a7%d9%84%d8%aa%d8%b3%d8%ac%d9%8a%d9%84-%d8%a7%d9%84%d8%b4%d8%a7%d8%a6%d8%b9%d8%a9-%d9%88%d8%aa%d8%a8%d8%b9%d8%a7%d8%aa%d9%87%d8%a7\/","title":{"rendered":"\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0634\u0627\u0626\u0639\u0629 \u0648\u062a\u0628\u0639\u0627\u062a\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 4: \u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0634\u0627\u0626\u0639\u0629 \u0648\u062a\u0628\u0639\u0627\u062a\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\n.terms-section{margin-bottom:40px;}\n.terms-section h2{font-size:23px;margin-bottom:6px;}\n.terms-hint{font-size:13.5px;color:var(--muted);margin:0 0 18px;font-style:italic;}\n.flip-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:14px;}\n@media(max-width:560px){.flip-grid{grid-template-columns:1fr;}}\n.flip-card{perspective:1000px;height:132px;cursor:pointer;}\n.flip-inner{position:relative;width:100%;height:100%;transition:transform .5s;transform-style:preserve-3d;}\n.flip-card.flipped .flip-inner{transform:rotateY(180deg);}\n.flip-front,.flip-back{position:absolute;width:100%;height:100%;backface-visibility:hidden;border-radius:6px;padding:14px 16px;display:flex;align-items:center;border:1px solid var(--rule);}\n.flip-front{background:var(--panel);font-weight:700;font-size:15.5px;color:var(--ink);}\n.flip-front::after{content:\"\u0627\u0636\u063a\u0637 \u0644\u0644\u0642\u0644\u0628\";position:absolute;bottom:8px;left:12px;font-size:10.5px;color:var(--muted);font-weight:400;}\n.flip-back{background:var(--ink);color:#F3F1EC;transform:rotateY(180deg);font-size:14px;line-height:1.7;}\n\n.pitfalls-section{margin-bottom:40px;}\n.pitfalls-section h2{font-size:23px;margin-bottom:16px;}\n.accordion-item{border:1px solid var(--rule);border-radius:6px;margin-bottom:10px;overflow:hidden;background:var(--panel);}\n.accordion-btn{width:100%;text-align:right;background:none;border:none;padding:15px 18px;font-size:16px;font-weight:700;color:var(--ink);cursor:pointer;display:flex;justify-content:space-between;align-items:center;gap:10px;}\n.accordion-btn .chevron{color:var(--gold);transition:transform .25s;font-size:13px;}\n.accordion-item.open .chevron{transform:rotate(180deg);}\n.accordion-panel{max-height:0;overflow:hidden;transition:max-height .3s ease;}\n.accordion-panel-inner{padding:0 18px 16px;font-size:15.5px;color:var(--ink-soft);}\n\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 4: \u0623\u0633\u0627\u0633\u064a\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0627\u0644\u062a\u0633\u062c\u064a\u0644<\/p>\n    <h1><span class=\"module-num\">\u0627\u0644\u062f\u0631\u0633 4<\/span>\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0634\u0627\u0626\u0639\u0629 \u0648\u062a\u0628\u0639\u0627\u062a\u0647\u0627<\/h1>\n    <p class=\"meta\">\u0627\u0644\u062f\u0631\u0633 4 \u0645\u0646 5<\/p>\n    <div class=\"progress-dots\">\n      <span class=\"done\"><\/span><span class=\"done\"><\/span><span class=\"done\"><\/span><span class=\"done\"><\/span><span><\/span>\n    <\/div>\n  <\/header>\n\n  <main>\n    <section class=\"terms-section\">\n      <h2>\u0627\u0644\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629<\/h2>\n      <p class=\"terms-hint\">\u0627\u0636\u063a\u0637 \u0639\u0644\u0649 \u0627\u0644\u0628\u0637\u0627\u0642\u0629 \u0644\u0625\u0638\u0647\u0627\u0631 \u0627\u0644\u062a\u0639\u0631\u064a\u0641.<\/p>\n      <div class=\"flip-grid\">\n        <div class=\"flip-card\"><div class=\"flip-inner\">\n          <div class=\"flip-front\">\u0627\u0644\u062a\u0648\u0631\u064a\u062f \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629<\/div>\n          <div class=\"flip-back\">\u062a\u0648\u0631\u064a\u062f \u0633\u0644\u0639 \u0623\u0648 \u062e\u062f\u0645\u0627\u062a \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u064a\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629\u060c \u0645\u0639 \u0627\u0644\u0633\u0645\u0627\u062d \u0639\u0645\u0648\u0645\u064b\u0627 \u0628\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a.<\/div>\n        <\/div><\/div>\n        <div class=\"flip-card\"><div class=\"flip-inner\">\n          <div class=\"flip-front\">\u0627\u0644\u062a\u0648\u0631\u064a\u062f \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0635\u0641\u0631\u064a\u0629<\/div>\n          <div class=\"flip-back\">\u062a\u0648\u0631\u064a\u062f \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u064a\u0647 \u0636\u0631\u064a\u0628\u0629 \u0628\u0646\u0633\u0628\u0629 0\u066a\u060c \u0645\u0639 \u0627\u0644\u0633\u0645\u0627\u062d \u0628\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a\u060c \u0639\u0644\u0649 \u0639\u0643\u0633 \u0627\u0644\u062a\u0648\u0631\u064a\u062f \u0627\u0644\u0645\u0639\u0641\u0649.<\/div>\n        <\/div><\/div>\n        <div class=\"flip-card\"><div class=\"flip-inner\">\n          <div class=\"flip-front\">\u0627\u0644\u062a\u0648\u0631\u064a\u062f \u0627\u0644\u0645\u0639\u0641\u0649<\/div>\n          <div class=\"flip-back\">\u062a\u0648\u0631\u064a\u062f \u0644\u0627 \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u064a\u0647 \u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0644\u0627 \u064a\u064f\u0633\u0645\u062d \u0639\u0645\u0648\u0645\u064b\u0627 \u0628\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0647.<\/div>\n        <\/div><\/div>\n        <div class=\"flip-card\"><div class=\"flip-inner\">\n          <div class=\"flip-front\">\u062d\u062f \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a<\/div>\n          <div class=\"flip-back\">\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062a\u0648\u0631\u064a\u062f\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0630\u064a \u0641\u0648\u0642\u0647 \u064a\u0635\u0628\u062d \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u062a\u0632\u0627\u0645\u064b\u0627 \u0646\u0638\u0627\u0645\u064a\u064b\u0627.<\/div>\n        <\/div><\/div>\n        <div class=\"flip-card\"><div class=\"flip-inner\">\n          <div class=\"flip-front\">\u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 (VAT Group)<\/div>\n          <div class=\"flip-back\">\u0647\u064a\u0643\u0644 \u064a\u0633\u0645\u062d \u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0645\u0639\u064a\u0646\u0629 \u0630\u0627\u062a \u0639\u0644\u0627\u0642\u0629 \u0628\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0643\u0643\u064a\u0627\u0646 \u062e\u0627\u0636\u0639 \u0648\u0627\u062d\u062f\u060c \u0648\u0641\u0642 \u0634\u0631\u0648\u0637 \u0645\u062d\u062f\u062f\u0629.<\/div>\n        <\/div><\/div>\n        <div class=\"flip-card\"><div class=\"flip-inner\">\n          <div class=\"flip-front\">\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0641\u0639\u0644\u064a<\/div>\n          <div class=\"flip-back\">\u0627\u0644\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0630\u064a \u0643\u0627\u0646 \u064a\u062c\u0628 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0639\u062a\u0628\u0627\u0631\u064b\u0627 \u0645\u0646\u0647\u060c \u0648\u0642\u062f \u064a\u0643\u0648\u0646 \u0633\u0627\u0628\u0642\u064b\u0627 \u0644\u062a\u0627\u0631\u064a\u062e \u0625\u0635\u062f\u0627\u0631 \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u0639\u0644\u064a\u064b\u0627.<\/div>\n        <\/div><\/div>\n      <\/div>\n    <\/section>\n\n    <section class=\"pitfalls-section\">\n      <h2>\u0623\u062e\u0637\u0627\u0621 \u0634\u0627\u0626\u0639\u0629 \u0641\u064a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644<\/h2>\n      <div class=\"accordion-item\">\n        <button type=\"button\" class=\"accordion-btn\">\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u062a\u0623\u062e\u0631 \u0628\u0639\u062f \u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u062d\u062f \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a<span class=\"chevron\">\u25be<\/span><\/button>\n        <div class=\"accordion-panel\"><div class=\"accordion-panel-inner\"><p>\u0627\u0644\u0627\u0646\u062a\u0638\u0627\u0631 \u062d\u062a\u0649 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u060c \u0623\u0648 \u062d\u062a\u0649 \u00ab\u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u00bb\u060c \u0644\u0644\u062a\u0633\u062c\u064a\u0644 \u0628\u0639\u062f \u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u062d\u062f \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a \u0644\u0627 \u064a\u0624\u062c\u0644 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u2014 \u0628\u0644 \u064a\u0639\u0646\u064a \u0623\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u0643\u0627\u0646 \u064a\u062c\u0628 \u0641\u0631\u0636\u0647\u0627 \u0648\u062a\u062d\u0635\u064a\u0644\u0647\u0627 \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0623\u0635\u0628\u062d\u062a \u0627\u0644\u0622\u0646 \u0645\u0633\u062a\u062d\u0642\u0629 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0646\u0641\u0633\u0647\u0627\u060c \u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u063a\u0631\u0627\u0645\u0627\u062a \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u062a\u0623\u062e\u0631.<\/p><\/div><\/div>\n      <\/div>\n      <div class=\"accordion-item\">\n        <button type=\"button\" class=\"accordion-btn\">\u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u062a\u0648\u0631\u064a\u062f\u0627\u062a \u0627\u0644\u0635\u0641\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0639\u0641\u0627\u0629 \u0639\u0644\u0649 \u0623\u0646\u0647\u0627 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u0628\u0627\u062f\u0644<span class=\"chevron\">\u25be<\/span><\/button>\n        <div class=\"accordion-panel\"><div class=\"accordion-panel-inner\"><p>\u0628\u0645\u0627 \u0623\u0646 \u0643\u0644\u0627\u0647\u0645\u0627 \u0644\u0627 \u064a\u062a\u0631\u062a\u0628 \u0639\u0644\u064a\u0647 \u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0639\u060c \u062a\u064f\u0635\u0646\u0651\u0641 \u0628\u0639\u0636 \u0627\u0644\u0634\u0631\u0643\u0627\u062a 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