{"id":5861,"date":"2026-10-31T17:28:56","date_gmt":"2026-10-31T17:28:56","guid":{"rendered":"https:\/\/imtithalacademy.com\/zakat-vs-income-tax-saudi-arabia\/"},"modified":"2026-10-31T17:28:56","modified_gmt":"2026-10-31T17:28:56","slug":"zakat-vs-income-tax-saudi-arabia","status":"publish","type":"post","link":"https:\/\/imtithalacademy.com\/en\/zakat-vs-income-tax-saudi-arabia\/","title":{"rendered":"Zakat vs Corporate Income Tax in Saudi Arabia: Who Pays What"},"content":{"rendered":"<p class=\"is-style-ia-lead wp-block-paragraph\">\u0647\u0644 \u062a\u062f\u0641\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0623\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644\u061f \u0627\u0644\u062c\u0648\u0627\u0628 \u0641\u064a \u0633\u062c\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0648\u0644\u064a\u0633 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a. \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0628\u0633\u064a\u0637\u0629: \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0648\u0627\u0644\u062e\u0644\u064a\u062c\u064a\u0629 \u062a\u062e\u0636\u0639 \u0644\u0644\u0632\u0643\u0627\u0629\u060c \u0648\u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0645\u0646 \u062e\u0627\u0631\u062c \u062f\u0648\u0644 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u062a\u062e\u0636\u0639 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0628\u0646\u0633\u0628\u0629 20%\u060c \u0648\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u064a \u0641\u064a\u0647\u0627 \u0627\u0644\u0646\u0648\u0639\u0627\u0646 \u062a\u062f\u0641\u0639 \u0627\u0644\u0627\u062b\u0646\u064a\u0646\u060c \u0643\u0644\u064c\u0651 \u0639\u0644\u0649 \u062d\u0635\u062a\u0647. \u064a\u0634\u0631\u062d \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0645\u0646 \u064a\u062f\u0641\u0639 \u0623\u064a \u0641\u0631\u064a\u0636\u0629\u060c \u0648\u0643\u064a\u0641 \u062a\u064f\u062d\u0633\u0628 \u0643\u0644 \u0645\u0646\u0647\u0645\u0627\u060c \u0648\u0623\u064a\u0646 \u064a\u062e\u062a\u0644\u0641 \u0627\u0644\u0648\u0639\u0627\u0621\u0627\u0646\u060c \u0648\u0643\u064a\u0641 \u062a\u0642\u0633\u0651\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0637\u0629 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u062a\u0632\u0627\u0645\u0647\u0627\u060c \u0645\u0639 \u0645\u062b\u0627\u0644 \u062a\u0637\u0628\u064a\u0642\u064a \u0628\u0627\u0644\u0631\u064a\u0627\u0644.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u0622\u062e\u0631 \u0645\u0631\u0627\u062c\u0639\u0629: \u0623\u0643\u062a\u0648\u0628\u0631 2026<\/em><\/p>\n\n\n\n<div class=\"wp-block-group is-style-ia-keypoints\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>\u0623\u0647\u0645 \u0645\u0627 \u064a\u062c\u0628 \u0623\u0646 \u062a\u0639\u0631\u0641\u0647<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u064a\u062f\u0641\u0639 \u0627\u0644\u0645\u0627\u0644\u0643 \u0627\u0644\u0633\u0639\u0648\u062f\u064a \u0648\u0627\u0644\u062e\u0644\u064a\u062c\u064a \u0627\u0644\u0632\u0643\u0627\u0629 (2.5% \u0645\u0646 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a)\u060c \u0648\u064a\u062f\u0641\u0639 \u0627\u0644\u0645\u0627\u0644\u0643 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0645\u0646 \u062e\u0627\u0631\u062c \u062f\u0648\u0644 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0628\u0646\u0633\u0628\u0629 20% \u0639\u0644\u0649 \u062d\u0635\u062a\u0647 \u0645\u0646 \u0627\u0644\u0631\u0628\u062d.<\/li>\n\n<li>\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0637\u0629 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u062a\u062f\u0641\u0639 \u0627\u0644\u0627\u062b\u0646\u064a\u0646\u060c \u0643\u0644\u064b\u0651\u0627 \u0639\u0644\u0649 \u062d\u0635\u062a\u0647\u060c \u0641\u064a \u0625\u0642\u0631\u0627\u0631 \u0645\u0648\u062d\u0651\u062f \u062e\u0644\u0627\u0644 120 \u064a\u0648\u0645\u064b\u0627 \u0645\u0646 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n\n<li>\u064a\u064f\u0628\u0646\u0649 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a \u0648\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0637\u0631\u064a\u0642\u062a\u064a\u0646 \u0645\u062e\u062a\u0644\u0641\u062a\u064a\u0646\u060c \u0644\u0630\u0644\u0643 \u0646\u0627\u062f\u0631\u064b\u0627 \u0645\u0627 \u064a\u062a\u0637\u0627\u0628\u0642 \u0627\u0644\u0631\u0642\u0645\u0627\u0646.<\/li>\n\n<li>\u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0644\u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646 \u0642\u062f \u062a\u0633\u062a\u0648\u062c\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0645\u0646 5% \u0625\u0644\u0649 20%\u060c \u062a\u064f\u0633\u062f\u064e\u0651\u062f \u0642\u0628\u0644 \u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u0639\u0627\u0634\u0631 \u0645\u0646 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u062a\u0627\u0644\u064a.<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u062c\u062f\u0648\u0644 \u0648\u0627\u062d\u062f<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><\/th><th>\u0627\u0644\u0632\u0643\u0627\u0629<\/th><th>\u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/th><\/tr><\/thead><tbody><tr><td>\u0645\u0646 \u064a\u062f\u0641\u0639<\/td><td>\u0627\u0644\u0645\u0644\u0627\u0643 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0648\u0646 \u0648\u0627\u0644\u062e\u0644\u064a\u062c\u064a\u0648\u0646\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u062d\u0635\u062a\u0647\u0645 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0637\u0629<\/td><td>\u0627\u0644\u0645\u0644\u0627\u0643 \u0627\u0644\u0623\u062c\u0627\u0646\u0628 \u0645\u0646 \u062e\u0627\u0631\u062c \u062f\u0648\u0644 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u0639\u0627\u0648\u0646\u060c \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u0644\u0647\u0645 \u0645\u0646\u0634\u0623\u0629 \u062f\u0627\u0626\u0645\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629<\/td><\/tr><tr><td>\u0639\u0644\u0649 \u0645\u0627\u0630\u0627 \u062a\u064f\u062d\u0633\u0628<\/td><td>\u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a (\u064a\u0642\u0627\u0631\u0628 \u0635\u0627\u0641\u064a \u0627\u0644\u062b\u0631\u0648\u0629)<\/td><td>\u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0651\u0644 \u0627\u0644\u0639\u0627\u0626\u062f \u0625\u0644\u0649 \u0627\u0644\u062d\u0635\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629<\/td><\/tr><tr><td>\u0627\u0644\u0646\u0633\u0628\u0629<\/td><td>2.5% \u0645\u0646 \u0627\u0644\u0648\u0639\u0627\u0621 \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0647\u062c\u0631\u064a\u0629\u060c \u06482.578% \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u064a\u0644\u0627\u062f\u064a\u0629 (365 \u064a\u0648\u0645\u064b\u0627)<\/td><td>20% \u0645\u0646 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 (\u0648\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0646\u0641\u0637 \u0648\u0627\u0644\u0647\u064a\u062f\u0631\u0648\u0643\u0631\u0628\u0648\u0646\u0627\u062a \u0646\u0633\u0628 \u062e\u0627\u0635\u0629)<\/td><\/tr><tr><td>\u0645\u0648\u0639\u062f \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631<\/td><td>\u062e\u0644\u0627\u0644 120 \u064a\u0648\u0645\u064b\u0627 \u0645\u0646 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/td><td>\u062e\u0644\u0627\u0644 120 \u064a\u0648\u0645\u064b\u0627 \u0645\u0646 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/td><\/tr><tr><td>\u0642\u0646\u0627\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0645<\/td><td>\u0628\u0648\u0627\u0628\u0629 \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 (\u062f\u0631\u0627\u064a\u0629)<\/td><td>\u0628\u0648\u0627\u0628\u0629 \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 (\u062f\u0631\u0627\u064a\u0629)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u0646 \u064a\u062e\u0636\u0639\u0627\u0646 \u0644\u0644\u062c\u0647\u0629 \u0646\u0641\u0633\u0647\u0627\u060c \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 (<a href=\"https:\/\/zatca.gov.sa\/ar\" rel=\"nofollow noopener\" target=\"_blank\">\u0632\u0627\u062a\u0643\u0627<\/a>). \u0648\u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u0642\u062f\u0651\u0645 \u0625\u0642\u0631\u0627\u0631\u064b\u0627 \u0648\u0627\u062d\u062f\u064b\u0627 \u064a\u062c\u0645\u0639 \u0627\u0644\u0627\u062b\u0646\u064a\u0646\u060c \u0648\u0644\u0647\u0630\u0627 \u064a\u062e\u062a\u0644\u0637 \u0627\u0644\u0623\u0645\u0631 \u0639\u0644\u0649 \u0627\u0644\u0646\u0627\u0633. \u0644\u0643\u0646\u0647\u0645\u0627 \u064a\u064f\u062d\u0633\u0628\u0627\u0646 \u0628\u0637\u0631\u064a\u0642\u062a\u064a\u0646 \u0645\u062e\u062a\u0644\u0641\u062a\u064a\u0646 \u062a\u0645\u0627\u0645\u064b\u0627: \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0641\u0642 <a href=\"https:\/\/zatca.gov.sa\/ar\/RulesRegulations\/Taxes\/Pages\/RulesRegulations.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0632\u0643\u0627\u0629<\/a>\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0641\u0642 \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644\u060c \u0628\u0623\u0648\u0639\u064a\u0629 \u0648\u062a\u0633\u0648\u064a\u0627\u062a \u0648\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0645\u062e\u062a\u0644\u0641\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0644\u0633\u062a \u0645\u062a\u0623\u0643\u062f\u064b\u0627 \u0643\u064a\u0641 \u062a\u0646\u0637\u0628\u0642 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u0634\u0631\u0643\u062a\u0643\u061f<\/strong> \u062a\u0634\u0631\u062d <a href=\"https:\/\/imtithalacademy.com\/en\/course\/zakat-vat-corporate-tax-compliance\/\">Zakat, VAT and Corporate Tax Compliance in Saudi Arabia: ZATCA<\/a> \u0627\u0644\u0623\u0645\u0631\u064a\u0646 \u0628\u0623\u0645\u062b\u0644\u0629 \u0645\u062d\u0633\u0648\u0628\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u0646 \u064a\u062f\u0641\u0639 \u0627\u0644\u0632\u0643\u0627\u0629<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0645\u0633\u062a\u0645\u062f\u0629 \u0645\u0646 \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0644\u0627\u0626\u062d\u062a\u0647 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629: \u062a\u0646\u0637\u0628\u0642 \u0627\u0644\u0632\u0643\u0627\u0629 \u0639\u0644\u0649 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0645\u0645\u0644\u0648\u0643 \u0644\u0633\u0639\u0648\u062f\u064a\u064a\u0646 \u0648\u062e\u0644\u064a\u062c\u064a\u064a\u0646\u060c \u0648\u062a\u0646\u0637\u0628\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0645\u0627 \u0639\u062f\u0627\u0647. \u062a\u062e\u0636\u0639 \u0644\u0644\u0632\u0643\u0627\u0629 \u0625\u0630\u0627:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0643\u0627\u0646\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0645\u0644\u0648\u0643\u0629 \u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0633\u0639\u0648\u062f\u064a\u064a\u0646 \u0623\u0648 \u062e\u0644\u064a\u062c\u064a\u064a\u0646\u060c \u0628\u0635\u0641\u062a\u0647\u0645 \u0627\u0644\u0641\u0631\u062f\u064a\u0629 \u0623\u0648 \u0639\u0628\u0631 \u0643\u064a\u0627\u0646\u0627\u062a \u062e\u0644\u064a\u062c\u064a\u0629.<\/li>\n\n<li>\u0643\u0646\u062a \u062a\u0645\u0644\u0643 \u0627\u0644\u062d\u0635\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0623\u0648 \u0627\u0644\u062e\u0644\u064a\u062c\u064a\u0629 \u0641\u064a \u0634\u0631\u0643\u0629 \u0645\u062e\u062a\u0644\u0637\u0629 \u0627\u0644\u0645\u0644\u0643\u064a\u0629. \u062a\u062f\u062e\u0644 \u0647\u0630\u0647 \u0627\u0644\u062d\u0635\u0629 \u0648\u062d\u062f\u0647\u0627 \u0641\u064a \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0633\u0648\u0621 \u0641\u0647\u0645 \u0634\u0627\u0626\u0639: \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u062e\u0644\u064a\u062c\u064a\u0629 \u0648\u0627\u0644\u0645\u0645\u0644\u0648\u0643\u0629 \u0644\u0641\u0631\u062f \u0644\u0628\u0646\u0627\u0646\u064a \u0623\u0648 \u0645\u0635\u0631\u064a \u0645\u062b\u0644\u064b\u0627 \u0644\u0627 \u062a\u064f\u0639\u062f\u0651 \u0645\u0645\u0644\u0648\u0643\u0629 \u0644\u062e\u0644\u064a\u062c\u064a \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0632\u0643\u0627\u0629. \u0627\u0644\u0645\u0639\u062a\u0628\u0631 \u0647\u0648 \u062c\u0646\u0633\u064a\u0629 \u0627\u0644\u0645\u0644\u0627\u0643 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u064a\u0646\u060c \u0648\u0644\u064a\u0633 \u0645\u0643\u0627\u0646 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0642\u0627\u0628\u0636\u0629. \u0648\u062a\u0637\u0644\u0628 \u0627\u0644\u0647\u064a\u0626\u0629 \u0633\u062c\u0644 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646\u060c \u0648\u0639\u0646\u062f \u0627\u0644\u062d\u0627\u062c\u0629 \u0645\u0627 \u064a\u062b\u0628\u062a \u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0639\u0628\u0631 \u0623\u064a \u0634\u0631\u0643\u0629 \u0642\u0627\u0628\u0636\u0629 \u0648\u0633\u064a\u0637\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u0646 \u064a\u062f\u0641\u0639 \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0646\u0637\u0628\u0642 \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0639\u0644\u0649 \u062b\u0644\u0627\u062b \u0641\u0626\u0627\u062a\u060c \u0648\u064a\u062d\u062f\u062f \u0633\u062c\u0644 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0623\u064a\u0651\u0647\u0627 \u062a\u062e\u0635 \u0627\u0644\u0634\u0631\u0643\u0629:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u062d\u0635\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0639\u0627\u0626\u062f\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0627\u0644\u0623\u062c\u0627\u0646\u0628 \u0645\u0646 \u062e\u0627\u0631\u062c \u062f\u0648\u0644 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0641\u064a \u0634\u0631\u0643\u0629 \u0633\u0639\u0648\u062f\u064a\u0629.<\/li>\n\n<li>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u0629 \u0627\u0644\u062a\u064a \u062a\u0632\u0627\u0648\u0644 \u0646\u0634\u0627\u0637\u064b\u0627 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0639\u0628\u0631 \u0645\u0646\u0634\u0623\u0629 \u062f\u0627\u0626\u0645\u0629.<\/li>\n\n<li>\u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u062d\u0642\u0642\u0648\u0646 \u062f\u062e\u0644\u064b\u0627 \u0645\u0646 \u0645\u0635\u062f\u0631 \u0633\u0639\u0648\u062f\u064a \u0644\u0627 \u064a\u0631\u062a\u0628\u0637 \u0628\u0645\u0646\u0634\u0623\u0629 \u062f\u0627\u0626\u0645\u0629\u060c \u0648\u064a\u064f\u062d\u0635\u064e\u0651\u0644 \u0641\u064a \u0627\u0644\u063a\u0627\u0644\u0628 \u0639\u0628\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 20% \u0645\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0651\u0644 \u0628\u062d\u0633\u0628 <a href=\"https:\/\/laws.boe.gov.sa\/BoeLaws\/Laws\/LawsDetails?lawId=5&amp;language=en\" rel=\"nofollow noopener\" target=\"_blank\">\u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644<\/a> \u0627\u0644\u0630\u064a \u062a\u0637\u0628\u0651\u0642\u0647 \u0627\u0644\u0647\u064a\u0626\u0629. \u0648\u064a\u0642\u0635\u062f \u0627\u0644\u0646\u0638\u0627\u0645 \u0628\u0647\u0627 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062d\u0635\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629. \u0648\u0647\u0646\u0627\u0643 \u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0642\u0637\u0627\u0639\u064a: \u062f\u062e\u0644 \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0646\u0641\u0637 \u0648\u0627\u0644\u0647\u064a\u062f\u0631\u0648\u0643\u0631\u0628\u0648\u0646\u0627\u062a \u064a\u062e\u0636\u0639 \u0644\u0646\u0633\u0628 \u062e\u0627\u0635\u0629 \u062a\u062a\u0631\u0627\u0648\u062d \u0628\u064a\u0646 50% \u064885% \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0646\u0638\u0627\u0645 \u0646\u0641\u0633\u0647. \u0648\u0625\u0646 \u0643\u0627\u0646 \u0646\u0634\u0627\u0637\u0643 \u062e\u0627\u0631\u062c \u0647\u0630\u0627 \u0627\u0644\u0642\u0637\u0627\u0639\u060c \u0648\u0647\u0630\u0627 \u062d\u0627\u0644 \u0623\u063a\u0644\u0628 \u0627\u0644\u0642\u0631\u0627\u0621\u060c \u0641\u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0630\u064a \u064a\u0647\u0645\u0643 \u0647\u0648 20%.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0643\u064a\u0641 \u064a\u064f\u062d\u0633\u0628 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u064f\u062d\u062a\u0633\u0628 \u0632\u0643\u0627\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0648\u0639\u0627\u0621 \u062a\u0628\u0646\u064a\u0647 \u0623\u0646\u062a\u060c \u0648\u0644\u064a\u0633 \u0639\u0644\u0649 \u0627\u0644\u0631\u0628\u062d \u0643\u0645\u0627 \u064a\u0638\u0647\u0631 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645. \u062a\u0628\u062f\u0623 \u0627\u0644\u0628\u0646\u0648\u062f \u0645\u0646 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0628\u0642\u0627\u0629\u060c \u062b\u0645 \u062a\u064f\u0636\u0627\u0641 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644 \u0645\u062b\u0644 \u0642\u0631\u0648\u0636 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0648\u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0630\u064a \u062a\u0633\u062a\u062e\u062f\u0645\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u0639\u0644\u064b\u0627\u060c \u0648\u062a\u064f\u062e\u0635\u0645 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0648\u0628\u0639\u0636 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a. \u0627\u0644\u0646\u0627\u062a\u062c \u0647\u0648 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a\u060c \u0648\u062a\u064f\u0637\u0628\u064e\u0651\u0642 \u0639\u0644\u064a\u0647 \u0646\u0633\u0628\u0629 2.5%. \u0648\u062a\u0641\u0635\u064a\u0644 \u0627\u0644\u062a\u0633\u0648\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u0630\u064a \u064a\u0642\u0627\u0631\u0646 \u0627\u0644\u0648\u0639\u0627\u0621\u064a\u0646 \u062c\u0646\u0628\u064b\u0627 \u0625\u0644\u0649 \u062c\u0646\u0628.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0637\u0629: \u0645\u062b\u0627\u0644 \u062a\u0637\u0628\u064a\u0642\u064a<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0644\u0646\u0623\u062e\u0630 \u0634\u0631\u0643\u0629 \u0627\u0644\u0628\u0646\u0627\u0621 \u0644\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0645\u0645\u0644\u0648\u0643\u0629 \u0628\u0646\u0633\u0628\u0629 60% \u0644\u0645\u0648\u0627\u0637\u0646 \u0633\u0639\u0648\u062f\u064a \u064840% \u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0623\u062c\u0646\u0628\u064a. \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0633\u0646\u0629:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a: 1,000,000 \u0631\u064a\u0627\u0644<\/li>\n\n<li>\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0639\u062f \u0627\u0644\u062a\u0639\u062f\u064a\u0644: 800,000 \u0631\u064a\u0627\u0644<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u062e\u0637\u0648\u0629 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u062c\u0627\u0646\u0628 \u0627\u0644\u0632\u0643\u0627\u0629.<\/strong> \u0627\u0644\u062d\u0635\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0645\u0646 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a = 60% \u00d7 1,000,000 = 600,000 \u0631\u064a\u0627\u0644. \u062a\u062a\u0628\u0639 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0642\u0648\u064a\u0645 \u0627\u0644\u0645\u064a\u0644\u0627\u062f\u064a\u060c \u0641\u062a\u064f\u0637\u0628\u064e\u0651\u0642 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u062d\u0633\u0648\u0628\u0629 \u0628\u0627\u0644\u062a\u0646\u0627\u0633\u0628 2.578%. \u0627\u0644\u0632\u0643\u0627\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 = 600,000 \u00d7 2.578% = <strong>15,468 \u0631\u064a\u0627\u0644\u064b\u0627<\/strong>. \u0643\u0644 \u0631\u0642\u0645 \u0647\u0646\u0627 \u0644\u0647 \u0623\u0635\u0644 \u0641\u064a \u0628\u0646\u062f \u0645\u0646 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0647\u0630\u0627 \u0645\u0627 \u0633\u064a\u0637\u0644\u0628\u0647 \u0627\u0644\u0645\u062f\u0642\u0642 \u0623\u0648\u0644\u064b\u0627.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u062e\u0637\u0648\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629\u060c \u062c\u0627\u0646\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/strong> \u0627\u0644\u0634\u0631\u064a\u0643 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0645\u0646 \u062e\u0627\u0631\u062c \u062f\u0648\u0644 \u0627\u0644\u062e\u0644\u064a\u062c \u064a\u0645\u0644\u0643 40%. \u062d\u0635\u062a\u0647 \u0645\u0646 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 = 40% \u00d7 800,000 = 320,000 \u0631\u064a\u0627\u0644. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 = 320,000 \u00d7 20% = <strong>64,000 \u0631\u064a\u0627\u0644<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0633\u062a\u062d\u0642: 79,468 \u0631\u064a\u0627\u0644\u064b\u0627<\/strong>\u060c \u064a\u064f\u0642\u062f\u064e\u0651\u0645 \u0641\u064a \u0625\u0642\u0631\u0627\u0631 \u0645\u0648\u062d\u0651\u062f \u062e\u0644\u0627\u0644 120 \u064a\u0648\u0645\u064b\u0627 \u0645\u0646 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u0627\u0644\u062e\u0637\u0648\u0629<\/th><th>\u0627\u0644\u062d\u0633\u0627\u0628<\/th><th>\u0627\u0644\u0645\u0628\u0644\u063a (\u0631\u064a\u0627\u0644)<\/th><\/tr><\/thead><tbody><tr><td>\u0627\u0644\u062d\u0635\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0645\u0646 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a<\/td><td>60% \u00d7 1,000,000<\/td><td>600,000<\/td><\/tr><tr><td>\u0627\u0644\u0632\u0643\u0627\u0629 (\u0646\u0633\u0628\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u064a\u0644\u0627\u062f\u064a\u0629)<\/td><td>600,000 \u00d7 2.578%<\/td><td>15,468<\/td><\/tr><tr><td>\u0627\u0644\u062d\u0635\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0645\u0646 \u0627\u0644\u0631\u0628\u062d<\/td><td>40% \u00d7 800,000<\/td><td>320,000<\/td><\/tr><tr><td>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644<\/td><td>320,000 \u00d7 20%<\/td><td>64,000<\/td><\/tr><tr><td><strong>\u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a<\/strong><\/td><td><\/td><td><strong>79,468<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u0644\u0627\u062d\u0638 \u0645\u0627 \u064a\u062e\u0641\u064a\u0647 \u0627\u0644\u0645\u062b\u0627\u0644: \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a \u0648\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0631\u0642\u0645\u0627\u0646 \u0645\u062e\u062a\u0644\u0641\u0627\u0646 \u0644\u0644\u0634\u0631\u0643\u0629 \u0646\u0641\u0633\u0647\u0627. \u0648\u0647\u0630\u0627 \u0627\u0644\u0641\u0631\u0642 \u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u062a\u0627\u0644\u064a.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629: \u0644\u0645\u0627\u0630\u0627 \u064a\u062e\u062a\u0644\u0641 \u0627\u0644\u0631\u0642\u0645\u0627\u0646<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0641\u062c\u0648\u0629 \u064a\u0642\u0639 \u0645\u0639\u0638\u0645 \u0627\u0644\u0627\u0644\u062a\u0628\u0627\u0633\u060c \u0648\u0641\u064a\u0647\u0627 \u064a\u062a\u062d\u0648\u0644 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0625\u0644\u0649 \u0645\u0628\u0627\u0644\u063a \u062d\u0642\u064a\u0642\u064a\u0629. \u0627\u0644\u0632\u0643\u0627\u0629 \u062a\u064f\u062d\u0633\u0628 \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u062b\u0631\u0648\u0629 \u062a\u0642\u0631\u064a\u0628\u064b\u0627: \u064a\u0628\u062f\u0623 \u0627\u0644\u0648\u0639\u0627\u0621 \u0645\u0646 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0628\u0642\u0627\u0629\u060c \u062b\u0645 \u062a\u064f\u0636\u0627\u0641 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644 \u0643\u0627\u0644\u0642\u0631\u0648\u0636 \u0648\u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a\u060c \u062b\u0645 \u062a\u064f\u062e\u0635\u0645 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0648\u0628\u0639\u0636 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062e\u0635\u0645. \u0623\u0645\u0627 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u062a\u064f\u062d\u0633\u0628 \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0651\u0644: \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0646\u0627\u0642\u0635 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062e\u0635\u0645\u060c \u0628\u0642\u0648\u0627\u0639\u062f \u062a\u0633\u0648\u064a\u0629 \u062e\u0627\u0635\u0629. \u0648\u062a\u0634\u0631\u062d <a href=\"https:\/\/zatca.gov.sa\/ar\/HelpCenter\/guidelines\/Pages\/default.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u0623\u062f\u0644\u0629 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0648\u064a\u0629<\/a> \u0628\u0646\u0627\u0621 \u0627\u0644\u0648\u0639\u0627\u0621 \u0628\u0646\u062f\u064b\u0627 \u0628\u0646\u062f\u064b\u0627\u060c \u0648\u062a\u0633\u062a\u062d\u0642 \u0627\u0644\u0642\u0631\u0627\u0621\u0629 \u0645\u0631\u0629 \u0642\u0628\u0644 \u0623\u0648\u0644 \u0625\u0642\u0631\u0627\u0631 \u0644\u0643.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0644\u0630\u0644\u0643 \u0641\u0625\u0646 \u0645\u0631\u0643\u0632 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0637\u0629 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u062d\u0633\u0627\u0628\u0627\u0646 \u0641\u064a \u0625\u0642\u0631\u0627\u0631 \u0648\u0627\u062d\u062f. \u0627\u0644\u062d\u0635\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u062a\u0639\u064a\u0634 \u0641\u064a \u0639\u0627\u0644\u0645 \u0627\u0644\u0632\u0643\u0627\u0629\u060c \u0648\u0627\u0644\u062d\u0635\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u062a\u0639\u064a\u0634 \u0641\u064a \u0639\u0627\u0644\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0644\u0627 \u064a\u0633\u062a\u0639\u064a\u0631 \u0623\u062d\u062f\u0647\u0645\u0627 \u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0622\u062e\u0631 \u062f\u0648\u0646 \u062a\u0633\u0648\u064a\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0642\u0631\u0648\u0636 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646.<\/strong> \u062a\u064f\u0636\u0627\u0641 \u0625\u0644\u0649 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a \u0628\u0648\u0635\u0641\u0647\u0627 \u0645\u0635\u062f\u0631 \u062a\u0645\u0648\u064a\u0644\u060c \u0628\u064a\u0646\u0645\u0627 \u0644\u0627 \u064a\u062c\u0648\u0632 \u0639\u0627\u062f\u0629\u064b \u062e\u0635\u0645 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0639\u0646\u0647\u0627 \u0644\u0637\u0631\u0641 \u0645\u0631\u062a\u0628\u0637 \u063a\u064a\u0631 \u0645\u0642\u064a\u0645 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629.<\/strong> \u062a\u064f\u062e\u0635\u0645 \u0645\u0646 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a \u0628\u0635\u0627\u0641\u064a \u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629\u060c \u0644\u0643\u0646\u0647\u0627 \u062a\u064f\u0633\u062a\u0647\u0644\u0643 \u0639\u0644\u0649 \u0645\u062f\u0649 \u0633\u0646\u0648\u0627\u062a \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a.<\/strong> \u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u062a\u064f\u0639\u0627\u062f \u0625\u0636\u0627\u0641\u062a\u0647\u0627 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0623\u0645\u0627 \u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0627\u0644\u0645\u0648\u062b\u0642\u0629 \u0641\u0644\u0647\u0627 \u0645\u0639\u0627\u0645\u0644\u0629 \u0645\u062e\u062a\u0644\u0641\u0629. \u0648\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0647\u064a \u0627\u0644\u0641\u064a\u0635\u0644.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0644\u0627 \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u062d\u0641\u0638 \u0643\u0644 \u0627\u0644\u062a\u0633\u0648\u064a\u0627\u062a. \u064a\u0643\u0641\u064a \u0623\u0646 \u062a\u0639\u0631\u0641 \u0623\u0646 \u0627\u0644\u0648\u0639\u0627\u0621\u064a\u0646 \u064a\u064f\u0628\u0646\u064a\u0627\u0646 \u0628\u0637\u0631\u064a\u0642\u062a\u064a\u0646 \u0645\u062e\u062a\u0644\u0641\u062a\u064a\u0646\u060c \u0641\u062a\u064f\u0638\u0647\u0631 \u0627\u0644\u0634\u0631\u0643\u0629 \u0646\u0641\u0633\u0647\u0627 \u0631\u0628\u062d\u064b\u0627 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0648\u0639\u0627\u0621\u064b \u0632\u0643\u0648\u064a\u064b\u0627 \u0623\u0643\u0628\u0631 \u0623\u0648 \u0623\u0635\u063a\u0631 \u0641\u064a \u0627\u0644\u0633\u0646\u0629 \u0646\u0641\u0633\u0647\u0627. \u0648\u062a\u062e\u0635\u0635 <a href=\"https:\/\/imtithalacademy.com\/en\/course\/zakat-vat-corporate-tax-compliance\/\">\u062f\u0648\u0631\u0629 \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<\/a> \u0648\u062d\u062f\u0627\u062a \u0645\u0633\u062a\u0642\u0644\u0629 \u0644\u0628\u0646\u0627\u0621 \u0643\u0644 \u0648\u0639\u0627\u0621\u060c \u0644\u0623\u0646 \u0627\u0644\u062e\u0644\u0637 \u0628\u064a\u0646\u0647\u0645\u0627 \u0645\u0646 \u0623\u0643\u062b\u0631 \u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u062d\u0633\u0627\u0628 \u0634\u064a\u0648\u0639\u064b\u0627.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0623\u064a\u0646 \u062a\u062f\u062e\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0646\u0627\u062f\u0631\u064b\u0627 \u0645\u0627 \u064a\u0628\u0642\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0648\u0646 \u0627\u0644\u0623\u062c\u0627\u0646\u0628 \u0634\u0631\u0643\u0627\u0621 \u0635\u0627\u0645\u062a\u064a\u0646. \u0641\u0647\u0645 \u064a\u062d\u0645\u0651\u0644\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0631\u0633\u0648\u0645\u064b\u0627: \u0623\u062a\u0639\u0627\u0628 \u0625\u062f\u0627\u0631\u0629\u060c \u0648\u0625\u062a\u0627\u0648\u0627\u062a\u060c \u0648\u0642\u0631\u0648\u0636\u064b\u0627. \u0648\u0643\u0644 \u062f\u0641\u0639\u0629 \u0644\u063a\u064a\u0631 \u0645\u0642\u064a\u0645 \u062a\u064f\u062f\u062e\u0644 \u0627\u0644\u062a\u0632\u0627\u0645\u064b\u0627 \u062b\u0627\u0644\u062b\u064b\u0627 \u0641\u064a \u0627\u0644\u0646\u0637\u0627\u0642. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0645\u0633\u062a\u0642\u0644\u0629 \u0639\u0646 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0639\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644. \u0641\u062d\u064a\u0646 \u062a\u062f\u0641\u0639 \u0634\u0631\u0643\u0629 \u0633\u0639\u0648\u062f\u064a\u0629 \u0645\u0628\u0627\u0644\u063a \u0645\u0639\u064a\u0646\u0629 \u0644\u063a\u064a\u0631 \u0645\u0642\u064a\u0645\u060c \u0639\u0644\u064a\u0647\u0627 \u0623\u0646 \u062a\u0633\u062a\u0642\u0637\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u062f\u0631\u060c \u0648\u062a\u0642\u062f\u0651\u0645 \u0625\u0642\u0631\u0627\u0631\u064b\u0627 \u0634\u0647\u0631\u064a\u064b\u0627\u060c \u0648\u062a\u0633\u062f\u0651\u062f\u0647\u0627 \u0644\u0644\u0647\u064a\u0626\u0629. \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0628\u062d\u0633\u0628 <a href=\"https:\/\/zatca.gov.sa\/en\/HelpCenter\/guidelines\/Documents\/General-Guideline-for-Withholding-Tax-In-accordance-with-the-provisions-of-the-Income-Tax-Law-and-its-Implementing-Regulations.pdf\" rel=\"nofollow noopener\" target=\"_blank\">\u062f\u0644\u064a\u0644 \u0627\u0644\u0647\u064a\u0626\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639<\/a>:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u0646\u0648\u0639 \u0627\u0644\u062f\u0641\u0639\u0629<\/th><th>\u0646\u0633\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639<\/th><\/tr><\/thead><tbody><tr><td>\u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0627\u0644\u0623\u0631\u0628\u0627\u062d<\/td><td>5%<\/td><\/tr><tr><td>\u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0623\u0639\u0628\u0627\u0621 \u0627\u0644\u0642\u0631\u0648\u0636<\/td><td>5%<\/td><\/tr><tr><td>\u0627\u0644\u0625\u062a\u0627\u0648\u0627\u062a<\/td><td>15%<\/td><\/tr><tr><td>\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0641\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u064a\u0629<\/td><td>5%<\/td><\/tr><tr><td>\u0623\u062a\u0639\u0627\u0628 \u0627\u0644\u0625\u062f\u0627\u0631\u0629<\/td><td>20%<\/td><\/tr><tr><td>\u0627\u0644\u0625\u064a\u062c\u0627\u0631<\/td><td>5%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u0633\u062a\u062d\u0642 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u0627\u0644\u0633\u062f\u0627\u062f \u062e\u0644\u0627\u0644 \u0627\u0644\u0623\u064a\u0627\u0645 \u0627\u0644\u0639\u0634\u0631\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0645\u0646 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u062a\u0627\u0644\u064a \u0644\u0644\u062f\u0641\u0639\u060c \u0628\u062d\u0633\u0628 \u0627\u0644\u062f\u0644\u064a\u0644 \u0646\u0641\u0633\u0647. \u0648\u0625\u0630\u0627 \u062f\u0641\u0639\u062a \u0644\u0645\u0648\u0631\u062f \u0628\u0631\u0645\u062c\u064a\u0627\u062a \u0623\u062c\u0646\u0628\u064a \u0623\u0648 \u0645\u0633\u062a\u0634\u0627\u0631\u060c \u0641\u0647\u0630\u0627 \u0627\u0644\u062a\u0632\u0627\u0645\u0643 \u0623\u0646\u062a \u0628\u0635\u0641\u062a\u0643 \u0627\u0644\u062f\u0627\u0641\u0639\u060c \u0648\u0644\u064a\u0633 \u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0645\u0648\u0631\u062f. \u0648\u0627\u0644\u062a\u0642\u0635\u064a\u0631 \u0644\u0627 \u064a\u0646\u0634\u0626 \u0627\u0644\u062a\u0632\u0627\u0645\u064b\u0627 \u0641\u062d\u0633\u0628\u060c \u0628\u0644 \u0642\u062f \u062a\u0642\u064a\u0651\u0645\u0647 \u0627\u0644\u0647\u064a\u0626\u0629 \u0639\u0644\u064a\u0643 \u0628\u0639\u062f \u0633\u0646\u0648\u0627\u062a \u0645\u0639 \u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a. \u0648\u0645\u0646 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0623\u0646 \u062a\u0637\u0627\u0628\u0642 \u0634\u0647\u0631\u064a\u064b\u0627 \u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0641\u064a \u062f\u0641\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0645\u0639 \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0642\u062f\u0651\u0645\u0629\u060c \u0642\u0628\u0644 \u0623\u0646 \u064a\u062a\u062d\u0648\u0644 \u0627\u0644\u0641\u0631\u0642 \u0625\u0644\u0649 \u0645\u0644\u0627\u062d\u0638\u0629 \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0648\u062d\u0651\u062f: \u0645\u0627\u0630\u0627 \u062a\u062a\u0648\u0642\u0639 \u0627\u0644\u0628\u0648\u0627\u0628\u0629<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u064f\u0642\u062f\u064e\u0651\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0648\u062d\u0651\u062f \u0639\u0628\u0631 \u0628\u0648\u0627\u0628\u0629 \u062f\u0631\u0627\u064a\u0629 \u062e\u0644\u0627\u0644 120 \u064a\u0648\u0645\u064b\u0627 \u0645\u0646 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u062d\u0633\u0628 <a href=\"https:\/\/zatca.gov.sa\/ar\/HelpCenter\/Pages\/default.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u0642\u0648\u0627\u0639\u062f \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a<\/a>. \u0648\u0639\u0645\u0644\u064a\u064b\u0627 \u064a\u0633\u064a\u0631 \u0627\u0644\u0639\u0645\u0644 \u0647\u0643\u0630\u0627: \u0623\u0639\u062f\u0651 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u062d\u062a\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u062c\u062f\u0648\u0644\u064a\u0646 \u0645\u0646\u0641\u0635\u0644\u064a\u0646\u060c \u0648\u0637\u0627\u0628\u0642 \u0643\u0644 \u062c\u062f\u0648\u0644 \u0645\u0639 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0623\u0648 \u0627\u0644\u0645\u0633\u0648\u062f\u0629\u060c \u062b\u0645 \u0623\u062f\u062e\u0644 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0641\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631. \u062a\u0648\u0632\u0651\u0639 \u0627\u0644\u0628\u0648\u0627\u0628\u0629 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0628\u064a\u0646 \u0642\u0633\u0645 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0642\u0633\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0644\u0643\u0646\u0647\u0627 \u0644\u0627 \u062a\u0643\u0634\u0641 \u062c\u062f\u0648\u0644\u064b\u0627 \u0628\u064f\u0646\u064a \u0639\u0644\u0649 \u0623\u0631\u0635\u062f\u0629 \u0627\u0641\u062a\u062a\u0627\u062d\u064a\u0629 \u062e\u0627\u0637\u0626\u0629\u060c \u0648\u0647\u0630\u0647 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0639\u0644\u064a\u0643.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0633\u062a\u0646\u062f\u0627\u0646 \u064a\u0648\u0641\u0651\u0631\u0627\u0646 \u0623\u0643\u0628\u0631 \u0648\u0642\u062a \u0639\u0646\u062f \u0627\u0644\u062a\u0642\u062f\u064a\u0645. \u0627\u0644\u0623\u0648\u0644 \u0633\u062c\u0644 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0628\u062c\u0646\u0633\u064a\u0629 \u0643\u0644 \u0645\u0633\u0627\u0647\u0645 \u0648\u0646\u0633\u0628\u062a\u0647\u060c \u0644\u0623\u0646 \u0627\u0644\u062a\u0642\u0633\u064a\u0645 \u0643\u0644\u0647 \u064a\u0639\u062a\u0645\u062f \u0639\u0644\u064a\u0647. \u0648\u0627\u0644\u062b\u0627\u0646\u064a \u0645\u0637\u0627\u0628\u0642\u0629 \u062a\u0631\u0628\u0637 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a \u0648\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0635\u0627\u0641\u064a \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0648\u062d\u064a\u0646 \u062a\u0633\u0623\u0644 \u0627\u0644\u0647\u064a\u0626\u0629 \u0644\u0627\u062d\u0642\u064b\u0627 \u0643\u064a\u0641 \u0628\u064f\u0646\u064a \u0631\u0642\u0645 \u0645\u0627\u060c \u0648\u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u062a\u0633\u0623\u0644\u060c \u062a\u0643\u0648\u0646 \u0627\u0644\u0625\u062c\u0627\u0628\u062a\u0627\u0646 \u0645\u0643\u062a\u0648\u0628\u062a\u064a\u0646.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0623\u062e\u0637\u0627\u0621 \u0634\u0627\u0626\u0639\u0629<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u064a\u0644\u0627\u062f\u064a\u0629 \u062f\u0648\u0646 \u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0632\u0643\u0627\u0629.<\/strong> \u0646\u0633\u0628\u0629 2.5% \u0646\u0633\u0628\u0629 \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0647\u062c\u0631\u064a\u0629. \u0648\u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u064a\u0644\u0627\u062f\u064a\u0629 (365 \u064a\u0648\u0645\u064b\u0627) \u0623\u0637\u0648\u0644 \u0628\u0646\u062d\u0648 11 \u064a\u0648\u0645\u064b\u0627\u060c \u0641\u062a\u0635\u0628\u062d \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 2.578%. \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0637\u0628\u0651\u0642 2.5% \u0639\u0644\u0649 \u0633\u0646\u0629 \u0645\u064a\u0644\u0627\u062f\u064a\u0629 \u062a\u064f\u0642\u0644\u0651\u0644 \u0627\u0644\u0632\u0643\u0627\u0629 \u0628\u0646\u062d\u0648 3%\u060c \u0648\u064a\u062a\u0643\u0631\u0631 \u0627\u0644\u062e\u0637\u0623 \u0643\u0644 \u0639\u0627\u0645 \u062d\u062a\u0649 \u064a\u0643\u062a\u0634\u0641\u0647 \u062a\u062f\u0642\u064a\u0642.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0645\u0633\u0627\u0647\u0645 \u0627\u0644\u062e\u0644\u064a\u062c\u064a \u0623\u062c\u0646\u0628\u064a\u064b\u0627 \u0623\u0648 \u0627\u0644\u0639\u0643\u0633.<\/strong> \u0641\u0631\u062f \u0623\u0631\u062f\u0646\u064a \u064a\u0645\u0644\u0643 \u0634\u0631\u0643\u0629 \u0645\u0633\u062c\u0644\u0629 \u0641\u064a \u062f\u0628\u064a \u0644\u064a\u0633 \u0645\u0648\u0627\u0637\u0646\u064b\u0627 \u062e\u0644\u064a\u062c\u064a\u064b\u0627. \u062c\u0646\u0633\u064a\u0629 \u0627\u0644\u0645\u0644\u0627\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u064a\u0646 \u0647\u064a \u0627\u0644\u0645\u0639\u062a\u0628\u0631\u0629\u060c \u0648\u0633\u062c\u0644 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0647\u0648 \u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0630\u064a \u062a\u0637\u0644\u0628\u0647 \u0627\u0644\u0647\u064a\u0626\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u062a\u062c\u0627\u0647\u0644 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0639\u0644\u0649 \u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0645\u0632\u0648\u062f\u064a \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0623\u062c\u0627\u0646\u0628.<\/strong> \u0623\u062a\u0639\u0627\u0628 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0625\u062a\u0627\u0648\u0627\u062a \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0641\u0646\u064a\u0629 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0644\u0644\u062e\u0627\u0631\u062c \u062a\u0633\u062a\u0648\u062c\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0633\u062a\u0642\u0637\u0627\u0639. \u0648\u0643\u062b\u064a\u0631\u064b\u0627 \u0645\u0627 \u062a\u0643\u062a\u0634\u0641 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0630\u0644\u0643 \u0623\u062b\u0646\u0627\u0621 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0641\u062a\u062c\u062a\u0645\u0639 \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u062f\u0627\u0641\u0639 \u0648\u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0645\u0639\u064b\u0627.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u062a\u0642\u062f\u064a\u0645 \u0623\u062d\u062f \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u064a\u0646 \u0648\u0627\u0641\u062a\u0631\u0627\u0636 \u0623\u0646 \u0627\u0644\u0622\u062e\u0631 \u0645\u063a\u0637\u0651\u0649.<\/strong> \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0637\u0629 \u064a\u062c\u0628 \u062a\u0642\u062f\u064a\u0645 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0639\u064b\u0627. \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0648\u062d\u062f \u0644\u0627 \u064a\u0639\u0646\u064a \u0627\u062d\u062a\u0633\u0627\u0628\u064b\u0627 \u0645\u0648\u062d\u062f\u064b\u0627. \u0648\u0627\u0644\u062e\u0637\u0623 \u0627\u0644\u062b\u0627\u0646\u064a \u0627\u0644\u0623\u0634\u064a\u0639 \u0641\u064a \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0647\u0648 \u0645\u0642\u0627\u0635\u0629 \u062e\u0633\u0627\u0631\u0629 \u0633\u0646\u0629 \u0633\u0627\u0628\u0642\u0629 \u0645\u0639 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u062e\u0637\u0623: \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u062a\u064f\u0642\u0627\u0635\u0651 \u0645\u0639 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0644\u064a\u0633 \u0645\u0639 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a\u060c \u0648\u0627\u0644\u062e\u0644\u0637 \u0628\u064a\u0646\u0647\u0645\u0627 \u064a\u0634\u0648\u0651\u0647 \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0646.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Common Questions<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u0647\u0644 \u062a\u062f\u0641\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0645\u0644\u0648\u0643\u0629 \u0644\u0623\u062c\u0627\u0646\u0628 \u0627\u0644\u0632\u0643\u0627\u0629\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0644\u0627. \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0645\u0644\u0648\u0643\u0629 \u0628\u0627\u0644\u0643\u0627\u0645\u0644 \u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0623\u062c\u0627\u0646\u0628 \u0645\u0646 \u062e\u0627\u0631\u062c \u062f\u0648\u0644 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u062a\u062f\u0641\u0639 \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0628\u0646\u0633\u0628\u0629 20% \u0648\u0644\u064a\u0633 \u0627\u0644\u0632\u0643\u0627\u0629. \u062a\u0646\u0637\u0628\u0642 \u0627\u0644\u0632\u0643\u0627\u0629 \u0639\u0644\u0649 \u0627\u0644\u062d\u0635\u0629 \u0627\u0644\u0645\u0645\u0644\u0648\u0643\u0629 \u0644\u0633\u0639\u0648\u062f\u064a\u064a\u0646 \u0648\u062e\u0644\u064a\u062c\u064a\u064a\u0646. \u0648\u062d\u064a\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0648\u0646 \u0634\u0631\u0643\u0627\u062a\u060c \u062a\u0646\u0638\u0631 \u0627\u0644\u0647\u064a\u0626\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0644\u0627\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u064a\u0646 \u0639\u0628\u0631 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0636\u0629 \u0627\u0644\u0648\u0633\u064a\u0637\u0629\u060c \u0641\u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0647\u064a \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062f \u0627\u0644\u0641\u0631\u064a\u0636\u0629 \u0627\u0644\u0645\u0646\u0637\u0628\u0642\u0629.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0647\u0644 \u064a\u062f\u0641\u0639 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0644\u0627. \u062f\u062e\u0644 \u0627\u0644\u0639\u0645\u0644 \u0644\u0644\u0623\u0641\u0631\u0627\u062f\u060c \u0633\u0639\u0648\u062f\u064a\u064a\u0646 \u0643\u0627\u0646\u0648\u0627 \u0623\u0645 \u0623\u062c\u0627\u0646\u0628\u060c \u063a\u064a\u0631 \u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629. \u062a\u0646\u0637\u0628\u0642 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0639\u0644\u0649 \u0628\u0639\u0636 \u062f\u062e\u0644 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0645\u0646 \u0645\u0635\u062f\u0631 \u0633\u0639\u0648\u062f\u064a \u0644\u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646\u060c \u0648\u064a\u064f\u062d\u0635\u064e\u0651\u0644 \u0641\u064a \u0627\u0644\u063a\u0627\u0644\u0628 \u0639\u0628\u0631 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u0627 \u0646\u0633\u0628\u0629 \u0632\u0643\u0627\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">2.5% \u0645\u0646 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0647\u062c\u0631\u064a\u0629. \u0648\u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u064a\u0644\u0627\u062f\u064a\u0629 \u062a\u064f\u062d\u0633\u0628 \u0627\u0644\u0646\u0633\u0628\u0629 \u0628\u0627\u0644\u062a\u0646\u0627\u0633\u0628 \u0641\u062a\u0628\u0644\u063a \u0646\u062d\u0648 2.578%. \u0648\u064a\u0642\u0627\u0631\u0628 \u0627\u0644\u0648\u0639\u0627\u0621 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0645\u0636\u0627\u0641\u064b\u0627 \u0625\u0644\u064a\u0647\u0627 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644 \u0648\u0645\u062e\u0635\u0648\u0645\u064b\u0627 \u0645\u0646\u0647\u0627 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0648\u0628\u0639\u0636 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0647\u0644 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062f\u0641\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u0633\u0646\u0629 \u0646\u0641\u0633\u0647\u0627\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0646\u0639\u0645\u060c \u0648\u0647\u0630\u0627 \u0647\u0648 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0637\u0629 \u0627\u0644\u0645\u0644\u0643\u064a\u0629. \u062a\u0630\u0647\u0628 \u062d\u0635\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u064a\u0646 \u0648\u0627\u0644\u062e\u0644\u064a\u062c\u064a\u064a\u0646 \u0645\u0646 \u0627\u0644\u0648\u0639\u0627\u0621 \u0625\u0644\u0649 \u0627\u0644\u0632\u0643\u0627\u0629\u060c \u0648\u062a\u0630\u0647\u0628 \u062d\u0635\u0629 \u0627\u0644\u0623\u062c\u0627\u0646\u0628 \u0645\u0646 \u0627\u0644\u0631\u0628\u062d \u0625\u0644\u0649 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644\u060c \u0648\u064a\u064f\u0633\u062f\u064e\u0651\u062f \u0627\u0644\u0627\u062b\u0646\u0627\u0646 \u0639\u0628\u0631 \u0625\u0642\u0631\u0627\u0631 \u0645\u0648\u062d\u0651\u062f \u062e\u0644\u0627\u0644 120 \u064a\u0648\u0645\u064b\u0627 \u0645\u0646 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0647\u0644 \u0627\u0644\u0632\u0643\u0627\u0629 \u0647\u064a \u0646\u0641\u0633\u0647\u0627 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0644\u0627. \u0627\u0644\u0632\u0643\u0627\u0629 \u062a\u064f\u062d\u0633\u0628 \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u062b\u0631\u0648\u0629 \u062a\u0642\u0631\u064a\u0628\u064b\u0627 \u0628\u0646\u0633\u0628\u0629 2.5%\u060c \u0648\u062a\u0646\u0637\u0628\u0642 \u0639\u0644\u0649 \u0627\u0644\u0645\u0644\u0627\u0643 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u064a\u0646 \u0648\u0627\u0644\u062e\u0644\u064a\u062c\u064a\u064a\u0646. \u0623\u0645\u0627 \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u062a\u0628\u0644\u063a 20% \u0639\u0644\u0649 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0639\u0627\u0626\u062f \u0625\u0644\u0649 \u0627\u0644\u0645\u0644\u0627\u0643 \u0627\u0644\u0623\u062c\u0627\u0646\u0628 \u0645\u0646 \u062e\u0627\u0631\u062c \u062f\u0648\u0644 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u0639\u0627\u0648\u0646. \u0644\u0643\u0644 \u0645\u0646\u0647\u0645\u0627 \u0642\u0648\u0627\u0639\u062f\u0647 \u0648\u0648\u0639\u0627\u0624\u0647\u060c \u062d\u062a\u0649 \u0644\u0648 \u0642\u064f\u062f\u0651\u0645\u062a\u0627 \u0641\u064a \u0625\u0642\u0631\u0627\u0631 \u0645\u0648\u062d\u0651\u062f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u0646 \u064a\u062f\u0641\u0639 \u0627\u0644\u0632\u0643\u0627\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0645\u0648\u0627\u0637\u0646\u0648\u0646 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0648\u0646 \u0648\u0627\u0644\u062e\u0644\u064a\u062c\u064a\u0648\u0646 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0645\u0644\u0648\u0643\u0629 \u0644\u0647\u0645 \u064a\u062f\u0641\u0639\u0648\u0646 \u0627\u0644\u0632\u0643\u0627\u0629 \u0639\u0646 \u062d\u0635\u062a\u0647\u0645. \u0648\u0625\u0630\u0627 \u0643\u0627\u0646 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0633\u0627\u0647\u0645\u0648\u0646 \u0623\u062c\u0627\u0646\u0628\u060c \u0641\u0644\u0627 \u062a\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a \u0625\u0644\u0627 \u0627\u0644\u062d\u0635\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0648\u0627\u0644\u062e\u0644\u064a\u062c\u064a\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0623\u062e\u0631\u062c \u0639\u0642\u062f \u0627\u0644\u062a\u0623\u0633\u064a\u0633 \u0648\u0633\u062c\u0644 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0627\u0644\u062d\u0627\u0644\u064a\u060c \u0648\u062d\u062f\u0651\u062f \u0644\u0643\u0644 \u0645\u0633\u0627\u0647\u0645 \u0647\u0644 \u0647\u0648 \u0641\u064a \u062c\u0627\u0646\u0628 \u0627\u0644\u0632\u0643\u0627\u0629 \u0623\u0645 \u062c\u0627\u0646\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629. \u0647\u0630\u0627 \u0627\u0644\u062a\u0645\u0631\u064a\u0646 \u0648\u062d\u062f\u0647 \u064a\u0643\u0634\u0641 \u0644\u0643 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u0645\u0644\u0647\u0627\u060c \u0648\u064a\u0645\u0646\u0639 \u0645\u0639\u0638\u0645 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0623\u0639\u0644\u0627\u0647 \u0642\u0628\u0644 \u0648\u0642\u0648\u0639\u0647\u0627. \u0648\u0625\u0630\u0627 \u0628\u062f\u0627 \u0627\u0644\u062a\u0642\u0633\u064a\u0645 \u0645\u0639\u0642\u062f\u064b\u0627\u060c \u0641\u0625\u0646 <a href=\"https:\/\/imtithalacademy.com\/en\/course\/zakat-vat-corporate-tax-compliance\/\">\u062f\u0648\u0631\u0629 \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<\/a> \u062a\u0639\u0627\u0644\u062c \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0637\u0629 \u0633\u0637\u0631\u064b\u0627 \u0628\u0633\u0637\u0631. \u0648\u0642\u0628\u0644 \u0623\u0648\u0644 \u0625\u0642\u0631\u0627\u0631\u060c \u062c\u0647\u0651\u0632 \u0623\u0648\u0631\u0627\u0642 \u0639\u0645\u0644 \u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0632\u0643\u0627\u0629 \u0628\u0627\u0644\u0639\u0646\u0627\u064a\u0629 \u0646\u0641\u0633\u0647\u0627: \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0632\u0643\u0648\u064a \u0648\u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u0645\u0637\u0627\u0628\u0642\u0627\u062a \u062e\u0644\u0641\u0647\u0645\u0627 \u0647\u064a \u0645\u0627 \u062a\u0631\u0627\u062c\u0639\u0647 \u0627\u0644\u0647\u064a\u0626\u0629 \u0623\u0648\u0644\u064b\u0627. \u0648\u0625\u0646 \u0643\u0627\u0646 \u0633\u0624\u0627\u0644\u0643 \u064a\u0628\u062f\u0623 \u0645\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u0627 \u0645\u0646 \u0627\u0644\u062a\u0642\u062f\u064a\u0645\u060c \u0641\u0627\u0642\u0631\u0623 \u0628\u0639\u062f \u0630\u0644\u0643 <a href=\"https:\/\/imtithalacademy.com\/en\/what-happens-during-zatca-tax-audit\/\">\u0645\u0627\u0630\u0627 \u064a\u062d\u062f\u062b \u0623\u062b\u0646\u0627\u0621 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u062f\u0649 \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0642\u0631\u0623 \u0623\u064a\u0636\u064b\u0627: <a href=\"https:\/\/imtithalacademy.com\/en\/how-to-file-vat-return-saudi-arabia\/\">\u0643\u064a\u0641 \u062a\u0642\u062f\u0651\u0645 \u0625\u0642\u0631\u0627\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/a> \u0648<a href=\"https:\/\/imtithalacademy.com\/en\/saudi-tax-course-compliance-vs-audit\/\">\u0623\u064a \u062f\u0648\u0631\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0633\u0639\u0648\u062f\u064a\u0629 \u062a\u0646\u0627\u0633\u0628\u0643<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0627\u0645\u0629 \u0648\u0644\u064a\u0633 \u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0623\u0648 \u0636\u0631\u064a\u0628\u064a\u0629. \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u062a\u062a\u063a\u064a\u0631\u060c \u0641\u062a\u0623\u0643\u062f \u0645\u0646 \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u0631\u0633\u0645\u064a \u0623\u0648 \u0645\u0646 \u0645\u0633\u062a\u0634\u0627\u0631 \u0645\u0631\u062e\u0651\u0635.<\/p>","protected":false},"excerpt":{"rendered":"<p>Saudi and GCC owners pay zakat, foreign owners pay 20% income tax. See how a mixed-ownership company splits both, with a worked example in SAR.<\/p>","protected":false},"author":6,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_vibebp_attr":"","_vibebp_dimensions":"","_vibebp_responsive_height":"","_vibebp_accordion_ie_support":"","footnotes":""},"categories":[169],"tags":[],"class_list":["post-5861","post","type-post","status-publish","format-standard","hentry","category-tax-zakat"],"_links":{"self":[{"href":"https:\/\/imtithalacademy.com\/en\/wp-json\/wp\/v2\/posts\/5861","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/imtithalacademy.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/imtithalacademy.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/imtithalacademy.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/imtithalacademy.com\/en\/wp-json\/wp\/v2\/comments?post=5861"}],"version-history":[{"count":0,"href":"https:\/\/imtithalacademy.com\/en\/wp-json\/wp\/v2\/posts\/5861\/revisions"}],"wp:attachment":[{"href":"https:\/\/imtithalacademy.com\/en\/wp-json\/wp\/v2\/media?parent=5861"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/imtithalacademy.com\/en\/wp-json\/wp\/v2\/categories?post=5861"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/imtithalacademy.com\/en\/wp-json\/wp\/v2\/tags?post=5861"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}