{"id":5864,"date":"2026-10-31T17:38:03","date_gmt":"2026-10-31T17:38:03","guid":{"rendered":"https:\/\/imtithalacademy.com\/how-to-file-vat-return-saudi-arabia\/"},"modified":"2026-10-31T17:38:03","modified_gmt":"2026-10-31T17:38:03","slug":"how-to-file-vat-return-saudi-arabia","status":"publish","type":"post","link":"https:\/\/imtithalacademy.com\/en\/how-to-file-vat-return-saudi-arabia\/","title":{"rendered":"How to File a VAT Return in Saudi Arabia: Step by Step"},"content":{"rendered":"<p class=\"is-style-ia-lead wp-block-paragraph\">\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0646\u0641\u0633\u0647 \u064a\u0633\u062a\u063a\u0631\u0642 \u0646\u0635\u0641 \u0633\u0627\u0639\u0629\u060c \u0623\u0645\u0627 \u0627\u0644\u0645\u0637\u0627\u0628\u0642\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u0628\u0642\u0647 \u0641\u062a\u0633\u062a\u063a\u0631\u0642 \u0623\u0643\u062b\u0631. \u064a\u062e\u0634\u0649 \u0643\u062b\u064a\u0631\u0648\u0646 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u062b\u0645 \u064a\u062a\u0639\u062b\u0631\u0648\u0646 \u0641\u064a \u0623\u0631\u0642\u0627\u0645 \u0644\u0645 \u062a\u062a\u0637\u0627\u0628\u0642 \u064a\u0648\u0645\u064b\u0627 \u0645\u0639 \u0627\u0644\u062f\u0641\u0627\u062a\u0631. \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0644\u064a\u0633 \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0635\u0639\u0628. \u0627\u0644\u0635\u0639\u0628 \u0647\u0648 \u064a\u0648\u0645 \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u062d\u064a\u0646 \u062a\u0631\u0641\u0636 \u062b\u0644\u0627\u062b\u0629 \u0623\u0631\u0642\u0627\u0645 \u0623\u0646 \u062a\u062a\u0637\u0627\u0628\u0642: \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0648\u062f\u0641\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630. \u0647\u0630\u0627 \u0627\u0644\u0627\u0643\u062a\u0634\u0627\u0641 \u0641\u064a \u0627\u0644\u062a\u0627\u0633\u0639\u0629 \u0645\u0633\u0627\u0621\u064b \u0645\u0646 \u0622\u062e\u0631 \u064a\u0648\u0645 \u0647\u0648 \u0628\u062f\u0627\u064a\u0629 \u0643\u062b\u064a\u0631 \u0645\u0646 \u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a. \u064a\u0634\u0631\u062d \u0647\u0630\u0627 \u0627\u0644\u062f\u0644\u064a\u0644 \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\u060c \u062e\u0627\u0646\u0629\u064b \u062e\u0627\u0646\u0629\u060c \u0645\u0639 \u0645\u062b\u0627\u0644 \u0645\u062d\u0633\u0648\u0628 \u0648\u0623\u062e\u0637\u0627\u0621 \u062a\u0644\u0641\u062a \u0627\u0646\u062a\u0628\u0627\u0647 \u0627\u0644\u0647\u064a\u0626\u0629.<\/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>\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0625\u0644\u0632\u0627\u0645\u064a \u0639\u0646\u062f \u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u062a\u0648\u0631\u064a\u062f\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 375,000 \u0631\u064a\u0627\u0644 \u062e\u0644\u0627\u0644 \u0627\u062b\u0646\u064a \u0639\u0634\u0631 \u0634\u0647\u0631\u064b\u0627\u060c \u0648\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a \u064a\u0628\u062f\u0623 \u0645\u0646 187,500 \u0631\u064a\u0627\u0644.<\/li>\n\n<li>\u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0631\u0628\u0639 \u0633\u0646\u0648\u064a \u0627\u0641\u062a\u0631\u0627\u0636\u064a\u064b\u0627\u060c \u0648\u0634\u0647\u0631\u064a \u0625\u0630\u0627 \u062a\u062c\u0627\u0648\u0632\u062a \u0627\u0644\u062a\u0648\u0631\u064a\u062f\u0627\u062a 40 \u0645\u0644\u064a\u0648\u0646 \u0631\u064a\u0627\u0644\u060c \u0648\u0627\u0644\u0645\u0648\u0639\u062f \u0641\u064a \u0627\u0644\u062d\u0627\u0644\u062a\u064a\u0646 \u0622\u062e\u0631 \u064a\u0648\u0645 \u0645\u0646 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u062a\u0627\u0644\u064a.<\/li>\n\n<li>\u0637\u0627\u0628\u0642 \u0635\u0627\u0641\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0639 \u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0648\u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0642\u0628\u0644 \u0627\u0644\u062f\u062e\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0628\u0648\u0627\u0628\u0629\u060c \u0648\u0644\u0627 \u062a\u0642\u062f\u0651\u0645 \u0631\u0642\u0645\u064b\u0627 \u0644\u0627 \u062a\u0633\u062a\u0637\u064a\u0639 \u062a\u0641\u0633\u064a\u0631\u0647.<\/li>\n\n<li>\u0627\u0644\u0641\u0631\u0648\u0642\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0628\u0644\u063a 15,000 \u0631\u064a\u0627\u0644 \u0641\u0623\u0643\u062b\u0631 \u062a\u064f\u0628\u0644\u064e\u0651\u063a \u062e\u0644\u0627\u0644 20 \u064a\u0648\u0645\u064b\u0627 \u0639\u0628\u0631 \u0625\u0642\u0631\u0627\u0631 \u0645\u0635\u062d\u064e\u0651\u062d.<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u0646 \u064a\u0642\u062f\u0651\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u0643\u0645 \u0645\u0631\u0629<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0625\u0644\u0632\u0627\u0645\u064a \u062d\u064a\u0646 \u062a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u062a\u0648\u0631\u064a\u062f\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 375,000 \u0631\u064a\u0627\u0644 \u062e\u0644\u0627\u0644 \u0627\u062b\u0646\u064a \u0639\u0634\u0631 \u0634\u0647\u0631\u064b\u0627\u060c \u0648\u064a\u0641\u062a\u062d \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a \u0639\u0646\u062f 187,500 \u0631\u064a\u0627\u0644. \u0627\u0644\u0631\u0642\u0645\u0627\u0646 \u0645\u0646 <a href=\"https:\/\/zatca.gov.sa\/en\/RulesRegulations\/Taxes\/Documents\/Implmenting%20Regulations%20of%20the%20VAT%20Law_EN.pdf\" rel=\"nofollow noopener\" target=\"_blank\">\u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0641\u0626\u0629 \u062a\u062a\u0628\u0639 \u062e\u0637\u064b\u0627 \u0648\u0627\u062d\u062f\u064b\u0627: \u0625\u0630\u0627 \u0632\u0627\u062f\u062a \u0627\u0644\u062a\u0648\u0631\u064a\u062f\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0623\u0634\u0647\u0631 \u0627\u0644\u0627\u062b\u0646\u064a \u0639\u0634\u0631 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0639\u0646 40 \u0645\u0644\u064a\u0648\u0646 \u0631\u064a\u0627\u0644 \u0641\u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0634\u0647\u0631\u064a\u060c \u0648\u0645\u0627 \u062f\u0648\u0646 \u0630\u0644\u0643 \u0641\u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0631\u0628\u0639 \u0633\u0646\u0648\u064a. \u0648\u0647\u0630\u0627 \u0627\u0644\u062a\u0642\u0633\u064a\u0645 \u0628\u064a\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0634\u0647\u0631\u064a \u0648\u0627\u0644\u0631\u0628\u0639 \u0633\u0646\u0648\u064a \u064a\u0641\u0627\u062c\u0626 \u0627\u0644\u0645\u0633\u062c\u0651\u0644\u064a\u0646 \u0627\u0644\u062c\u062f\u062f \u0644\u0623\u0646 \u0627\u0644\u062d\u062f \u064a\u064f\u062e\u062a\u0628\u0631 \u0639\u0644\u0649 \u0633\u0646\u0629 \u0645\u062a\u062d\u0631\u0643\u0629. \u0648\u062d\u064a\u0646 \u062a\u0639\u0628\u0631 \u062a\u0648\u0631\u064a\u062f\u0627\u062a\u0643 \u0627\u0644\u062d\u062f\u060c \u062a\u0623\u0643\u062f \u0641\u064a \u0627\u0644\u0628\u0648\u0627\u0628\u0629 \u0645\u0646 \u0641\u062a\u0631\u0629 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0633\u0631\u064a\u0627\u0646 \u0627\u0644\u0630\u064a \u062a\u062d\u062f\u062f\u0647 \u0627\u0644\u0647\u064a\u0626\u0629\u060c \u0648\u0644\u0627 \u062a\u0641\u062a\u0631\u0636 \u0623\u0646 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u064a\u062a\u0645 \u062a\u0644\u0642\u0627\u0626\u064a\u064b\u0627 \u0645\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629. \u0648\u0645\u0648\u0639\u062f \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u0627\u062d\u062f \u0644\u0644\u0641\u0626\u062a\u064a\u0646: \u0622\u062e\u0631 \u064a\u0648\u0645 \u0645\u0646 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u062a\u0627\u0644\u064a \u0644\u0644\u0641\u062a\u0631\u0629\u060c \u0628\u062d\u0633\u0628 <a href=\"https:\/\/zatca.gov.sa\/en\/MediaCenter\/Publications\/Documents\/Zakat%20Declaration%20and%20Tax%20Returns%20Calendar%20(EN).pdf\" rel=\"nofollow noopener\" target=\"_blank\">\u062a\u0642\u0648\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u062a\u0623\u062e\u0631 \u0641\u064a \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u064a\u064f\u0639\u0627\u0642\u064e\u0628 \u0628\u0646\u0633\u0628\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629\u060c \u062a\u062a\u0631\u0627\u0648\u062d \u062d\u0627\u0644\u064a\u064b\u0627 \u0628\u064a\u0646 5% \u064825% \u0648\u0641\u0642 <a href=\"https:\/\/zatca.gov.sa\/en\/RulesRegulations\/VAT\/Pages\/Penalties.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u062c\u062f\u0648\u0644 \u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a<\/a>\u060c \u0641\u0631\u0627\u062c\u0639 \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062d\u0627\u0644\u064a \u0644\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0634\u0631\u064a\u062d\u0629 \u0627\u0644\u062a\u064a \u062a\u0646\u0637\u0628\u0642 \u0639\u0644\u064a\u0643.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u062a\u0631\u064a\u062f \u0623\u0646 \u062a\u0642\u062f\u0651\u0645 \u0625\u0642\u0631\u0627\u0631\u0643 \u0628\u062b\u0642\u0629 \u0641\u064a \u0643\u0644 \u0641\u062a\u0631\u0629\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\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u062a\u0635\u062d\u064a\u062d\u0627\u062a \u0648\u0627\u0644\u0645\u0637\u0627\u0628\u0642\u0627\u062a \u0628\u0627\u0644\u062a\u0641\u0635\u064a\u0644.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0634\u0647\u0631\u064a \u0623\u0645 \u0627\u0644\u0631\u0628\u0639 \u0633\u0646\u0648\u064a<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u062a\u0628\u0639 \u0648\u062a\u064a\u0631\u0629 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u062d\u062c\u0645 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a\u060c \u0648\u062a\u062a\u063a\u064a\u0631 \u0645\u0631\u062a\u064a\u0646 \u0645\u0639 \u0646\u0645\u0648 \u0627\u0644\u0634\u0631\u0643\u0629. \u0647\u0630\u0627 \u0647\u0648 \u0627\u0644\u062a\u0633\u0644\u0633\u0644 \u0627\u0644\u0645\u0639\u062a\u0627\u062f:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0623\u0642\u0644 \u0645\u0646 375,000 \u0631\u064a\u0627\u0644.<\/strong> \u0644\u0627 \u062a\u0633\u062c\u064a\u0644 \u0648\u0644\u0627 \u0625\u0642\u0631\u0627\u0631\u0627\u062a.<\/li>\n\n<li><strong>\u0645\u0646 375,000 \u0631\u064a\u0627\u0644 \u0625\u0644\u0649 40 \u0645\u0644\u064a\u0648\u0646.<\/strong> \u0645\u0633\u062c\u064e\u0651\u0644 \u0648\u0625\u0642\u0631\u0627\u0631 \u0631\u0628\u0639 \u0633\u0646\u0648\u064a\u060c \u0623\u0631\u0628\u0639\u0629 \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0633\u0646\u0629\u060c \u0643\u0644 \u0645\u0646\u0647\u0627 \u0645\u0633\u062a\u062d\u0642 \u0641\u064a \u0622\u062e\u0631 \u064a\u0648\u0645 \u0645\u0646 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u062a\u0627\u0644\u064a.<\/li>\n\n<li><strong>\u0641\u0648\u0642 40 \u0645\u0644\u064a\u0648\u0646 \u0631\u064a\u0627\u0644.<\/strong> \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0634\u0647\u0631\u064a\u0629\u060c \u0627\u062b\u0646\u0627 \u0639\u0634\u0631 \u0641\u064a \u0627\u0644\u0633\u0646\u0629\u060c \u0628\u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0646\u0641\u0633\u0647\u0627 \u0644\u0644\u0645\u0648\u0639\u062f.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0642\u0641\u0632\u0629 \u0645\u0646 \u0627\u0644\u0631\u0628\u0639 \u0633\u0646\u0648\u064a \u0625\u0644\u0649 \u0627\u0644\u0634\u0647\u0631\u064a \u0647\u064a \u0627\u0644\u062a\u064a \u062a\u064f\u0631\u0647\u0642 \u0627\u0644\u0641\u0631\u0642 \u063a\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u0639\u062f\u0629\u060c \u0625\u0630 \u064a\u062a\u0636\u0627\u0639\u0641 \u0627\u0644\u0639\u0645\u0644 \u062b\u0644\u0627\u062b \u0645\u0631\u0627\u062a \u0641\u062c\u0623\u0629 \u0648\u064a\u0635\u0644 \u0623\u0648\u0644 \u0625\u0642\u0631\u0627\u0631 \u0634\u0647\u0631\u064a \u0642\u0628\u0644 \u0623\u0646 \u064a\u062a\u0643\u064a\u0651\u0641 \u0623\u062d\u062f \u0645\u0639 \u0625\u0642\u0641\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629. \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0648\u0642\u0639 \u0627\u0644\u0639\u0628\u0648\u0631 \u0628\u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u062a\u0648\u0631\u064a\u062f\u0627\u062a \u0639\u0644\u0649 \u0627\u062b\u0646\u064a \u0639\u0634\u0631 \u0634\u0647\u0631\u064b\u0627 \u0645\u062a\u062d\u0631\u0643\u0629 \u062a\u0648\u0638\u0651\u0641 \u0623\u0648 \u062a\u0624\u062a\u0645\u062a \u0642\u0628\u0644 \u0627\u0644\u062d\u062f \u0644\u0627 \u0628\u0639\u062f\u0647. \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0634\u0647\u0631\u064a \u0648\u0627\u0644\u0631\u0628\u0639 \u0633\u0646\u0648\u064a \u0625\u062f\u0627\u0631\u064a \u0644\u0627 \u0645\u0641\u0627\u0647\u064a\u0645\u064a: \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0646\u0641\u0633\u0647 \u0648\u0627\u0644\u0646\u0633\u0628 \u0646\u0641\u0633\u0647\u0627\u060c \u0648\u0627\u0644\u0625\u064a\u0642\u0627\u0639 \u0648\u062d\u062f\u0647 \u064a\u062e\u062a\u0644\u0641.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0642\u0628\u0644 \u0623\u0646 \u062a\u0641\u062a\u062d \u0627\u0644\u0628\u0648\u0627\u0628\u0629<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u062a\u062d\u0636\u064a\u0631 \u0647\u0648 \u0645\u0627 \u064a\u062c\u0639\u0644 \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u064a\u0633\u062a\u063a\u0631\u0642 \u0646\u0635\u0641 \u0633\u0627\u0639\u0629 \u0623\u0648 \u062b\u0644\u0627\u062b \u0633\u0627\u0639\u0627\u062a. \u062c\u0647\u0651\u0632 \u0645\u0627 \u064a\u0644\u064a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0644\u0644\u0641\u062a\u0631\u0629 \u0645\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a.<\/li>\n\n<li>\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0648\u0627\u0631\u062f\u0627\u062a \u0645\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629.<\/li>\n\n<li>\u0627\u0644\u0625\u0634\u0639\u0627\u0631\u0627\u062a \u0627\u0644\u062f\u0627\u0626\u0646\u0629 \u0648\u0627\u0644\u0645\u062f\u064a\u0646\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u0644\u0645\u0629.<\/li>\n\n<li>\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0644\u0644\u0645\u0642\u0627\u0631\u0646\u0629.<\/li>\n\n<li>\u0631\u0635\u064a\u062f \u062d\u0633\u0627\u0628 \u0645\u0631\u0627\u0642\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0645\u0637\u0627\u0628\u0642\u064b\u0627 \u0644\u0644\u062f\u0641\u062a\u0631.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0628\u0646\u062f \u0627\u0644\u0623\u062e\u064a\u0631 \u0647\u0648 \u0645\u0627 \u064a\u0641\u0631\u0651\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u0642\u062f\u0650\u0651\u0645 \u0627\u0644\u0647\u0627\u062f\u0626 \u0648\u0627\u0644\u0645\u0642\u062f\u0650\u0651\u0645 \u0627\u0644\u0645\u062a\u0648\u062a\u0631. \u064a\u062c\u0628 \u0623\u0646 \u064a\u0637\u0627\u0628\u0642 \u0635\u0627\u0641\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0642\u0628\u0644 \u0623\u0646 \u062a\u062f\u062e\u0644. \u0625\u0646 \u0627\u062e\u062a\u0644\u0641\u0627 \u0641\u062a\u0648\u0642\u0641 \u0648\u0627\u0639\u0631\u0641 \u0627\u0644\u0633\u0628\u0628. \u062a\u0642\u062f\u064a\u0645 \u0631\u0642\u0645 \u0644\u0627 \u062a\u0633\u062a\u0637\u064a\u0639 \u062a\u0641\u0633\u064a\u0631\u0647 \u0623\u0633\u0648\u0623 \u0645\u0646 \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0645\u062a\u0623\u062e\u0631\u064b\u0627.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0648\u062e\u0637\u0648\u0629 \u0623\u062e\u064a\u0631\u0629 \u062a\u0648\u0641\u0651\u0631 \u0623\u0643\u0628\u0631 \u0642\u062f\u0631 \u0645\u0646 \u0627\u0644\u062e\u0644\u0627\u0641\u0627\u062a: \u0627\u062a\u0641\u0642\u0648\u0627 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0648\u0627\u0631 \u0642\u0628\u0644 \u0625\u0642\u0641\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629. \u0634\u062e\u0635 \u064a\u064f\u0639\u062f\u0651 \u0627\u0644\u062c\u062f\u0627\u0648\u0644\u060c \u0648\u062b\u0627\u0646\u064d \u064a\u0631\u0627\u062c\u0639\u0647\u0627 \u0645\u0639 \u0627\u0644\u062f\u0641\u062a\u0631\u060c \u0648\u062b\u0627\u0644\u062b (\u0623\u0648 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0646\u0641\u0633\u0647 \u0641\u064a \u0627\u0644\u0641\u0631\u0642 \u0627\u0644\u0635\u063a\u064a\u0631\u0629) \u064a\u062f\u062e\u0644 \u0648\u064a\u0642\u062f\u0651\u0645. \u0644\u0627 \u064a\u0642\u0648\u0645 \u0634\u062e\u0635 \u0648\u0627\u062d\u062f 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class=\"has-fixed-layout\"><thead><tr><th>\u0627\u0644\u0642\u0633\u0645<\/th><th>\u0645\u0627 \u064a\u064f\u062f\u062e\u0644 \u0641\u064a\u0647<\/th><\/tr><\/thead><tbody><tr><td>\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a: \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629<\/td><td>\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0628\u0646\u0633\u0628\u0629 15%<\/td><\/tr><tr><td>\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a: \u062e\u0627\u0636\u0639\u0629 \u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0635\u0641\u0631 \u0645\u062d\u0644\u064a\u064b\u0627<\/td><td>\u062a\u0648\u0631\u064a\u062f\u0627\u062a \u0645\u0624\u0647\u0644\u0629 \u0628\u0646\u0633\u0628\u0629 0% \u0645\u0639 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a\u060c \u0645\u062b\u0644 \u0627\u0644\u0631\u0639\u0627\u064a\u0629 \u0627\u0644\u0635\u062d\u064a\u0629 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\u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a<\/td><\/tr><tr><td>\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a: \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629<\/td><td>\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0645\u062d\u0644\u064a\u0629 \u062a\u062d\u0645\u0644 \u0636\u0631\u064a\u0628\u0629 \u0645\u062f\u062e\u0644\u0627\u062a<\/td><\/tr><tr><td>\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a: \u0627\u0644\u0648\u0627\u0631\u062f\u0627\u062a \u0639\u0646\u062f \u0627\u0644\u062c\u0645\u0627\u0631\u0643<\/td><td>\u0636\u0631\u064a\u0628\u0629 \u062a\u064f\u0633\u062f\u064e\u0651\u062f \u0639\u0646\u062f \u0627\u0644\u062d\u062f\u0648\u062f<\/td><\/tr><tr><td>\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a: \u0648\u0627\u0631\u062f\u0627\u062a \u0628\u0622\u0644\u064a\u0629 \u0627\u0644\u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0639\u0643\u0633\u064a<\/td><td>\u0636\u0631\u064a\u0628\u0629 \u062a\u062d\u062a\u0633\u0628\u0647\u0627 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0630\u0627\u062a\u064a\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629<\/td><\/tr><tr><td>\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a: \u0635\u0641\u0631\u064a\u0629 \u0648\u0645\u0639\u0641\u0627\u0629<\/td><td>\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0644\u0627 \u0636\u0631\u064a\u0628\u0629 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0639\u0644\u064a\u0647\u0627<\/td><\/tr><tr><td>\u0627\u0644\u062a\u0635\u062d\u064a\u062d\u0627\u062a<\/td><td>\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0641\u062a\u0631\u0627\u062a \u0633\u0627\u0628\u0642\u0629<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u064a\u0633\u062a\u062d\u0642 \u062c\u0645\u0644\u0629 \u062e\u0627\u0635\u0629: \u0643\u0644 \u0631\u064a\u0627\u0644 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0645\u0634\u062a\u0631\u064a\u0627\u062a \u062a\u062c\u0627\u0631\u064a\u0629 \u0635\u0627\u0644\u062d\u0629 \u064a\u064f\u062e\u0635\u0645 \u0645\u0646 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u060c \u0641\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0646\u0641\u0633\u0647 \u0623\u0648 \u0641\u064a \u0625\u0642\u0631\u0627\u0631 \u0644\u0627\u062d\u0642. \u0648\u0627\u0644\u062e\u0627\u0646\u0627\u062a \u0623\u0639\u0644\u0627\u0647 \u062a\u062d\u062f\u062f \u0633\u0631\u0639\u0629 \u0630\u0644\u0643: \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u062a\u064f\u0633\u062a\u0631\u062f \u0641\u0648\u0631\u064b\u0627\u060c \u0648\u0627\u0644\u0648\u0627\u0631\u062f\u0627\u062a \u062a\u064f\u0633\u062a\u0631\u062f \u0639\u0628\u0631 \u0628\u0646\u0648\u062f \u0627\u0644\u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0639\u0643\u0633\u064a\u060c \u0648\u0623\u064a \u0634\u064a\u0621 \u0645\u0631\u062a\u0628\u0637 \u0628\u062a\u0648\u0631\u064a\u062f\u0627\u062a \u0645\u0639\u0641\u0627\u0629 \u0644\u0627 \u064a\u064f\u0633\u062a\u0631\u062f \u0623\u0628\u062f\u064b\u0627.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0633\u0645\u0627\u0621 \u0627\u0644\u062d\u0642\u0648\u0644 \u0641\u064a \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u062d\u064a \u0643\u0644 \u0641\u062a\u0631\u0629\u060c \u0641\u0642\u062f \u062a\u0639\u062f\u0651\u0644 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0635\u064a\u0627\u063a\u0629 \u0623\u062d\u064a\u0627\u0646\u064b\u0627. \u0623\u0645\u0627 \u0627\u0644\u0645\u0646\u0637\u0642 \u0641\u0644\u0645 \u064a\u062a\u063a\u064a\u0631 \u0645\u0646\u0630 \u0628\u062f\u0621 \u062a\u0637\u0628\u064a\u0642 \u0646\u0633\u0628\u0629 15%.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\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 \u062e\u0637\u0648\u0629 \u0628\u062e\u0637\u0648\u0629 \u0639\u0644\u0649 \u0628\u0648\u0627\u0628\u0629 \u0627\u0644\u0647\u064a\u0626\u0629<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u0633\u062c\u0651\u0644 \u0627\u0644\u062f\u062e\u0648\u0644 \u0625\u0644\u0649 \u0628\u0648\u0627\u0628\u0629 \u0627\u0644\u0647\u064a\u0626\u0629 \u0628\u062d\u0633\u0627\u0628\u0643.<\/li>\n\n<li>\u0627\u0641\u062a\u062d \u062e\u062f\u0645\u0629 \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 \u0648\u0627\u062e\u062a\u0631 \u0627\u0644\u0641\u062a\u0631\u0629.<\/li>\n\n<li>\u0627\u0645\u0644\u0623 \u0643\u0644 \u0642\u0633\u0645 \u0645\u0646 \u0627\u0644\u062c\u062f\u0627\u0648\u0644 \u0627\u0644\u062a\u064a \u062c\u0647\u0651\u0632\u062a\u0647\u0627.<\/li>\n\n<li>\u0631\u0627\u062c\u0639 \u0635\u0627\u0641\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062d\u062a\u0633\u0628 \u0645\u0642\u0627\u0628\u0644 \u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629.<\/li>\n\n<li>\u0642\u062f\u0651\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631.<\/li>\n\n<li>\u0633\u062f\u0651\u062f \u0639\u0628\u0631 <a href=\"https:\/\/zatca.gov.sa\/en\/eServices\/Pages\/eServices-063.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u0633\u062f\u0627\u062f<\/a> \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0631\u0642\u0645 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0645\u064f\u0648\u0644\u064e\u0651\u062f.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u062a\u0642\u0637 \u0635\u0648\u0631 \u0634\u0627\u0634\u0629 \u0639\u0646\u062f \u0627\u0644\u062a\u0642\u062f\u064a\u0645. \u0641\u0647\u064a \u0644\u0627 \u062a\u0643\u0644\u0651\u0641 \u0634\u064a\u0626\u064b\u0627 \u0648\u062a\u062d\u0633\u0645 \u0644\u0627\u062d\u0642\u064b\u0627 \u0623\u064a \u062c\u062f\u0627\u0644 \u062d\u0648\u0644 \u0645\u0627 \u0642\u064f\u062f\u0650\u0651\u0645 \u0648\u0645\u062a\u0649.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0648\u0647\u0646\u0627\u0643 \u0639\u0627\u062f\u0629 \u062a\u0633\u062a\u062d\u0642 \u0627\u0644\u0628\u0646\u0627\u0621: \u0642\u062f\u0651\u0645 \u0645\u0628\u0643\u0631\u064b\u0627 \u0636\u0645\u0646 \u0627\u0644\u0645\u0647\u0644\u0629 \u0644\u0627 \u0641\u064a \u064a\u0648\u0645 \u0627\u0644\u0645\u0648\u0639\u062f. \u0641\u0627\u0632\u062f\u062d\u0627\u0645 \u0627\u0644\u0628\u0648\u0627\u0628\u0629 \u064a\u0645\u064a\u0644 \u0625\u0644\u0649 \u0627\u0644\u0630\u0631\u0648\u0629 \u0642\u0631\u0628 \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u060c \u0648\u0644\u0627 \u064a\u064f\u0631\u062c\u064e\u0651\u062d \u0642\u0628\u0648\u0644 \u0628\u0637\u0621 \u0627\u0644\u0646\u0638\u0627\u0645 \u0641\u064a \u0627\u0644\u0645\u0633\u0627\u0621 \u0627\u0644\u0623\u062e\u064a\u0631 \u0639\u0630\u0631\u064b\u0627. \u0648\u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0628\u0643\u0631 \u064a\u062a\u0631\u0643 \u0644\u0643 \u0645\u062c\u0627\u0644\u064b\u0627 \u0644\u0625\u0635\u0644\u0627\u062d \u0645\u0634\u0643\u0644\u0629 \u0631\u0641\u0639 \u0627\u0644\u0645\u0644\u0641\u0627\u062a \u0648\u0627\u0644\u0641\u062a\u0631\u0629 \u0645\u0627 \u0632\u0627\u0644\u062a \u0645\u0641\u062a\u0648\u062d\u0629. \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0651\u0645 \u0641\u064a \u0623\u0648\u0644 \u064a\u0648\u0645 \u0628\u0639\u062f \u0625\u0642\u0641\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0646\u0627\u062f\u0631\u064b\u0627 \u0645\u0627 \u062a\u0641\u0643\u0631 \u0641\u064a \u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0628\u0639\u062f \u0630\u0644\u0643.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u062a\u0642\u062f\u064a\u0645 \u0623\u0648\u0644 \u0625\u0642\u0631\u0627\u0631 \u0644\u0643<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u0639\u0642\u0651\u062f \u0627\u0644\u0645\u0633\u062c\u0651\u0644\u0648\u0646 \u0627\u0644\u062c\u062f\u062f \u0623\u0648\u0644 \u0625\u0642\u0631\u0627\u0631. \u0641\u0627\u0644\u0628\u0648\u0627\u0628\u0629 \u062a\u0639\u0631\u0636 \u0627\u0644\u062e\u0627\u0646\u0627\u062a \u0646\u0641\u0633\u0647\u0627 \u0644\u0644\u062c\u0645\u064a\u0639. \u0644\u0643\u0646 \u062b\u0644\u0627\u062b\u0629 \u0623\u0645\u0648\u0631 \u062a\u062e\u062a\u0644\u0641: \u0642\u062f \u062a\u0643\u0648\u0646 \u0641\u062a\u0631\u062a\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0623\u0642\u0635\u0631 \u0645\u0646 \u062b\u0644\u0627\u062b\u0629 \u0623\u0634\u0647\u0631 \u0644\u0623\u0646\u0647\u0627 \u062a\u0628\u062f\u0623 \u0645\u0646 \u064a\u0648\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644\u060c \u0648\u063a\u0627\u0644\u0628\u064b\u0627 \u064a\u0643\u0648\u0646 \u0631\u0635\u064a\u062f \u0645\u062f\u062e\u0644\u0627\u062a\u0643 \u0636\u0639\u064a\u0641\u064b\u0627 \u0641\u062a\u062a\u0648\u0642\u0639 \u0636\u0631\u064a\u0628\u0629 \u0645\u0633\u062a\u062d\u0642\u0629\u060c \u0648\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0645\u0627 \u0642\u0628\u0644 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0642\u0648\u0627\u0639\u062f\u0647\u0627 \u0627\u0644\u062e\u0627\u0635\u0629 \u0648\u0644\u0627 \u064a\u0646\u062a\u0642\u0644 \u0643\u0644\u0647\u0627. \u0627\u062c\u0639\u0644 \u0623\u0648\u0644 \u0625\u0642\u0631\u0627\u0631 \u0628\u0633\u064a\u0637\u064b\u0627\u060c \u0648\u0642\u062f\u0651\u0645 \u0645\u0627 \u062a\u062f\u0639\u0645\u0647 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0628\u0627\u0644\u0636\u0628\u0637. \u0623\u0645\u0627 \u0627\u0644\u062d\u0630\u0644\u0642\u0629 \u0641\u062a\u0646\u062a\u0638\u0631 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u062b\u0627\u0644 \u0645\u062d\u0633\u0648\u0628<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0634\u0631\u0643\u0629 \u062a\u062c\u0627\u0631\u064a\u0629 \u062a\u064f\u0642\u0641\u0644 \u0631\u0628\u0639 \u0633\u0646\u0629. \u0645\u0628\u064a\u0639\u0627\u062a \u0644\u0639\u0645\u0644\u0627\u0621 \u0633\u0639\u0648\u062f\u064a\u064a\u0646: 1,000,000 \u0631\u064a\u0627\u0644. \u0635\u0627\u062f\u0631\u0627\u062a: 200,000 \u0631\u064a\u0627\u0644. \u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0628\u0641\u0648\u0627\u062a\u064a\u0631 \u0636\u0631\u064a\u0628\u064a\u0629 \u0635\u0627\u0644\u062d\u0629: 600,000 \u0631\u064a\u0627\u0644. \u062e\u062f\u0645\u0627\u062a \u0645\u0633\u062a\u0648\u0631\u062f\u0629 \u0628\u0627\u0644\u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0639\u0643\u0633\u064a: 100,000 \u0631\u064a\u0627\u0644.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062e\u0631\u062c\u0627\u062a.<\/strong> \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629: 1,000,000 \u00d7 15% = 150,000 \u0631\u064a\u0627\u0644. \u0627\u0644\u0635\u0627\u062f\u0631\u0627\u062a \u0628\u0646\u0633\u0628\u0629 \u0635\u0641\u0631 \u0641\u0644\u0627 \u0636\u0631\u064a\u0628\u0629. \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u062e\u0631\u062c\u0627\u062a: 150,000 \u0631\u064a\u0627\u0644.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a.<\/strong> \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a: 600,000 \u00d7 15% = 90,000 \u0631\u064a\u0627\u0644. \u0645\u062e\u0631\u062c\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0639\u0643\u0633\u064a: 100,000 \u00d7 15% = 15,000 \u0631\u064a\u0627\u0644\u060c \u064a\u0642\u0627\u0628\u0644\u0647\u0627 15,000 \u0631\u064a\u0627\u0644 \u0645\u062f\u062e\u0644\u0627\u062a \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062e\u0635\u0645 \u0641\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0646\u0641\u0633\u0647. \u0627\u0644\u0623\u062b\u0631 \u0627\u0644\u0635\u0627\u0641\u064a \u0644\u0644\u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0639\u0643\u0633\u064a: \u0635\u0641\u0631.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0633\u062a\u062d\u0642.<\/strong> 150,000 \u2212 90,000 = <strong>60,000 \u0631\u064a\u0627\u0644<\/strong>\u060c \u0645\u0633\u062a\u062d\u0642\u0629 \u0628\u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u062a\u0627\u0644\u064a.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u0627\u0644\u0628\u0646\u062f<\/th><th>\u0627\u0644\u0645\u0628\u0644\u063a (\u0631\u064a\u0627\u0644)<\/th><th>\u0627\u0644\u0636\u0631\u064a\u0628\u0629 (\u0631\u064a\u0627\u0644)<\/th><\/tr><\/thead><tbody><tr><td>\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629<\/td><td>1,000,000<\/td><td>150,000<\/td><\/tr><tr><td>\u0627\u0644\u0635\u0627\u062f\u0631\u0627\u062a (\u0646\u0633\u0628\u0629 \u0635\u0641\u0631)<\/td><td>200,000<\/td><td>0<\/td><\/tr><tr><td>\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a (\u0645\u062f\u062e\u0644\u0627\u062a)<\/td><td>(600,000)<\/td><td>(90,000)<\/td><\/tr><tr><td>\u0627\u0644\u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0639\u0643\u0633\u064a\u060c \u0635\u0627\u0641\u064a<\/td><td>100,000<\/td><td>0<\/td><\/tr><tr><td><strong>\u0635\u0627\u0641\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629<\/strong><\/td><td><\/td><td><strong>60,000<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0646\u062f \u0627\u0644\u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0639\u0643\u0633\u064a \u064a\u0631\u0628\u0643 \u0627\u0644\u0646\u0627\u0633. \u0641\u0647\u0648 \u064a\u0638\u0647\u0631 \u0645\u0631\u062a\u064a\u0646 \u0648\u064a\u064f\u0644\u063a\u064a \u0646\u0641\u0633\u0647 \u062d\u064a\u0646 \u064a\u0643\u0648\u0646 \u0642\u0627\u0628\u0644\u064b\u0627 \u0644\u0644\u062e\u0635\u0645 \u0643\u0627\u0645\u0644\u064b\u0627. \u0648\u0648\u0638\u064a\u0641\u062a\u0647 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629: \u062a\u0631\u0649 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629 \u0648\u064a\u064f\u0637\u0627\u0644\u064e\u0628 \u0628\u0627\u0644\u062e\u0635\u0645 \u0639\u0644\u0646\u064b\u0627.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0637\u0627\u0628\u0642 \u0627\u0644\u0645\u062b\u0627\u0644 \u0646\u0641\u0633\u0647 \u0645\u0639 \u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0642\u0628\u0644 \u0627\u0644\u062a\u0642\u062f\u064a\u0645. \u064a\u0646\u0628\u063a\u064a \u0623\u0646 \u064a\u064f\u0638\u0647\u0631 \u0627\u0644\u062f\u0641\u062a\u0631 \u0636\u0631\u064a\u0628\u0629 \u0645\u0633\u062a\u062d\u0642\u0629 \u0628\u0642\u064a\u0645\u0629 60,000 \u0631\u064a\u0627\u0644 \u0644\u0644\u0631\u0628\u0639. \u0625\u0646 \u0623\u0638\u0647\u0631 58,000 \u0641\u0634\u064a\u0621 \u0646\u0627\u0642\u0635 \u0645\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631. \u0627\u0628\u062d\u062b \u0639\u0646\u0647 \u0627\u0644\u0622\u0646 \u0648\u0627\u0644\u0641\u062a\u0631\u0629 \u062d\u0627\u0636\u0631\u0629 \u0641\u064a \u0623\u0630\u0647\u0627\u0646 \u0627\u0644\u062c\u0645\u064a\u0639\u060c \u0641\u0643\u0644 \u0641\u0631\u0642 \u0645\u0637\u0627\u0628\u0642\u0629 \u064a\u0632\u062f\u0627\u062f \u0635\u0639\u0648\u0628\u0629 \u0641\u064a \u062a\u0641\u0633\u064a\u0631\u0647 \u0645\u0639 \u0627\u0644\u0648\u0642\u062a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0642\u0644\u0628 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0648\u0633\u062a\u062d\u0635\u0644 \u0639\u0644\u0649 \u0648\u0636\u0639 \u0627\u0633\u062a\u0631\u062f\u0627\u062f. \u0627\u0641\u062a\u0631\u0636 \u0623\u0646 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0631\u062a\u0641\u0639\u062a \u0625\u0644\u0649 1,200,000 \u0631\u064a\u0627\u0644 \u0628\u0633\u0628\u0628 \u0628\u0646\u0627\u0621 \u0645\u062e\u0632\u0648\u0646\u060c \u0641\u062a\u0635\u0628\u062d \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a 180,000 \u0648\u0627\u0644\u0645\u062e\u0631\u062c\u0627\u062a 150,000\u060c \u0648\u0627\u0644\u0635\u0627\u0641\u064a \u0633\u0627\u0644\u0628 30,000 \u0623\u064a \u0645\u0637\u0627\u0644\u0628\u0629 \u0627\u0633\u062a\u0631\u062f\u0627\u062f. \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0647\u0648 \u0646\u0641\u0633\u0647. \u0648\u062a\u0631\u0627\u062c\u0639 \u0627\u0644\u0647\u064a\u0626\u0629 \u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0642\u0628\u0644 \u0635\u0631\u0641\u0647\u0627\u060c \u0641\u0623\u0628\u0642\u0650 \u0623\u062f\u0644\u0629 \u0627\u0644\u062a\u0635\u062f\u064a\u0631 \u0648\u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u062c\u0627\u0647\u0632\u0629. \u0627\u0644\u0627\u0633\u062a\u0631\u062f\u0627\u062f\u0627\u062a \u062a\u0635\u0644 \u0623\u0628\u0637\u0623 \u0645\u0645\u0627 \u062a\u062e\u0631\u062c \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a\u060c \u0641\u062e\u0637\u0651\u0637 \u0644\u062a\u062f\u0641\u0642\u0643 \u0627\u0644\u0646\u0642\u062f\u064a \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0623\u0633\u0627\u0633.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u062a\u0635\u062d\u064a\u062d \u062e\u0637\u0623<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u062a\u0646\u062a\u0638\u0631 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u0627\u0644\u064a. \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0627\u0644\u0645\u0639\u062f\u0651\u0644\u0629\u060c \u0627\u0644\u062a\u064a \u0631\u0641\u0639\u062a \u0627\u0644\u062d\u062f \u0645\u0646 5,000 \u0625\u0644\u0649 15,000 \u0631\u064a\u0627\u0644 \u0641\u064a \u0639\u0627\u0645 2023\u060c \u064a\u064f\u0635\u062d\u064e\u0651\u062d \u0641\u0631\u0642 \u0635\u0627\u0641\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0642\u0644 \u0645\u0646 <strong>15,000 \u0631\u064a\u0627\u0644<\/strong> \u0628\u062a\u0639\u062f\u064a\u0644 \u0625\u0642\u0631\u0627\u0631 \u0641\u062a\u0631\u0629 \u0627\u0644\u0627\u0643\u062a\u0634\u0627\u0641. \u0648\u0639\u0646\u062f 15,000 \u0631\u064a\u0627\u0644 \u0641\u0623\u0643\u062b\u0631\u060c \u0623\u0628\u0644\u063a \u0627\u0644\u0647\u064a\u0626\u0629 \u062e\u0644\u0627\u0644 20 \u064a\u0648\u0645\u064b\u0627 \u0639\u0628\u0631 \u0625\u0642\u0631\u0627\u0631 \u0645\u0639\u062f\u064e\u0651\u0644. \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0641\u064a <a href=\"https:\/\/zatca.gov.sa\/en\/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 \u0627\u0644\u0645\u0639\u062f\u0651\u0644\u0629 \u0644\u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u06405,000 \u0631\u064a\u0627\u0644 \u0627\u0644\u0642\u062f\u064a\u0645\u0629 \u0627\u0646\u062a\u0647\u062a. \u0627\u0644\u0641\u0631\u0642 \u0627\u0644\u062a\u064a \u062a\u0639\u0645\u0644 \u0628\u0625\u0631\u0634\u0627\u062f\u0627\u062a 2021 \u0627\u0644\u0645\u0637\u0628\u0648\u0639\u0629 \u062a\u0635\u062d\u0651\u062d \u0628\u0637\u0631\u064a\u0642\u0629 \u062e\u0627\u0637\u0626\u0629 \u0627\u0644\u0622\u0646\u060c \u0641\u062d\u062f\u0651\u062b \u062f\u0644\u064a\u0644\u0643 \u0627\u0644\u062f\u0627\u062e\u0644\u064a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0644\u0644\u062a\u0635\u062d\u064a\u062d \u0623\u062f\u0627\u0629 \u0648\u0627\u062d\u062f\u0629 \u0633\u0644\u064a\u0645\u0629: \u0627\u0644\u0625\u0634\u0639\u0627\u0631 \u0627\u0644\u062f\u0627\u0626\u0646 \u0623\u0648 \u0627\u0644\u0645\u062f\u064a\u0646. \u062e\u0637\u0623 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0644\u0627 \u064a\u064f\u0635\u0644\u064e\u062d \u0628\u062d\u0630\u0641\u0647\u0627 \u0648\u0644\u0627 \u0628\u062a\u0639\u062f\u064a\u0644\u0647\u0627 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645\u060c \u0628\u0644 \u0628\u0625\u0634\u0639\u0627\u0631 \u0645\u0631\u062a\u0628\u0637 \u0628\u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0623\u0635\u0644\u064a\u0629. \u0648\u062d\u0630\u0641 \u0641\u0627\u062a\u0648\u0631\u0629 \u0635\u0627\u062f\u0631\u0629 \u064a\u062e\u0627\u0644\u0641 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u0642\u062f \u064a\u0639\u0631\u0651\u0636 \u0644\u063a\u0631\u0627\u0645\u0627\u062a. \u0648\u0627\u0644\u0641\u0631\u0642 \u0627\u0644\u062a\u064a \u062a\u0635\u062d\u0651\u062d \u0628\u0627\u0644\u062d\u0630\u0641 \u062a\u0633\u062a\u0628\u062f\u0644 \u062e\u0637\u0623\u064b \u0645\u062d\u0627\u0633\u0628\u064a\u064b\u0627 \u0628\u062e\u0637\u0623 \u0646\u0638\u0627\u0645\u064a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0641\u064a \u0627\u0644\u0641\u0631\u0648\u0642\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629\u060c \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0644\u064a\u0633 \u0627\u0639\u062a\u0631\u0627\u0641\u064b\u0627 \u0628\u0627\u0644\u0630\u0646\u0628. \u0625\u0646\u0647 \u0625\u062c\u0631\u0627\u0621 \u064a\u0648\u0642\u0641 \u062a\u0631\u0627\u0643\u0645 \u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0628\u0639\u062f \u0627\u0644\u062a\u0642\u062f\u064a\u0645: \u0645\u0627\u0630\u0627 \u062a\u0641\u0639\u0644 \u0627\u0644\u0647\u064a\u0626\u0629 \u0628\u0623\u0631\u0642\u0627\u0645\u0643<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0644\u064a\u0633 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0642\u0635\u0629. \u064a\u062f\u062e\u0644 \u0625\u0642\u0631\u0627\u0631\u0643 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0647\u064a\u0626\u0629 \u062d\u064a\u062b \u064a\u0645\u0643\u0646 \u0645\u0642\u0627\u0631\u0646\u062a\u0647 \u0628\u0641\u0648\u0627\u062a\u064a\u0631\u0643 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u0628\u064a\u0627\u0646\u0627\u062a\u0643 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0648\u0641\u062a\u0631\u0627\u062a\u0643 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0648\u0623\u0646\u0645\u0627\u0637 \u0642\u0637\u0627\u0639\u0643. \u0645\u0639\u0638\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u062a\u0645\u0631 \u062f\u0648\u0646 \u0636\u062c\u0629. \u0648\u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0645\u0631 \u062a\u062a\u0639\u062b\u0631 \u0639\u0627\u062f\u0629 \u0641\u064a \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0627\u062a \u0627\u0644\u062b\u0644\u0627\u062b \u0646\u0641\u0633\u0647\u0627: \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0645\u062e\u0631\u062c\u0627\u062a \u0627\u0644\u0645\u064f\u0642\u064e\u0631\u0651 \u0628\u0647\u0627\u060c \u0648\u0627\u0644\u0648\u0627\u0631\u062f\u0627\u062a \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0645\u064f\u0642\u064e\u0631\u0651 \u0628\u0647\u0627\u060c \u0648\u0647\u0630\u0627 \u0627\u0644\u0631\u0628\u0639 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0631\u0628\u0639 \u0646\u0641\u0633\u0647 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0636\u064a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0644\u0627 \u064a\u0639\u0646\u064a \u0630\u0644\u0643 \u0623\u0646 \u062a\u062e\u0627\u0641 \u0645\u0646 \u0627\u0644\u062a\u0642\u062f\u064a\u0645\u060c \u0628\u0644 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0642\u0627\u0628\u0644\u064b\u0627 \u0644\u0644\u062a\u0641\u0633\u064a\u0631 \u0642\u0628\u0644 \u062a\u0642\u062f\u064a\u0645\u0647. \u062d\u064a\u0646 \u062a\u0643\u0648\u0646 \u0623\u0631\u0642\u0627\u0645\u0643 \u0646\u0638\u064a\u0641\u0629 \u062a\u0639\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0627\u062a \u0644\u0635\u0627\u0644\u062d\u0643. \u0625\u0642\u0631\u0627\u0631 \u064a\u0637\u0627\u0628\u0642 \u0641\u0648\u0627\u062a\u064a\u0631\u0647 \u0647\u0648 \u0623\u0631\u062e\u0635 \u062f\u0641\u0627\u0639 \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u062d\u062a\u0641\u0638 \u0628\u0623\u062f\u0644\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0645\u0639\u064b\u0627: \u062a\u0623\u0643\u064a\u062f \u0627\u0644\u0625\u0631\u0633\u0627\u0644 \u0648\u0625\u064a\u0635\u0627\u0644 \u0633\u062f\u0627\u062f \u0648\u0635\u0648\u0631 \u0627\u0644\u0634\u0627\u0634\u0629. \u0645\u062c\u0644\u062f \u0644\u0643\u0644 \u0641\u062a\u0631\u0629 \u0628\u0627\u0633\u0645 \u0627\u0644\u0631\u0628\u0639. \u0648\u062d\u064a\u0646 \u064a\u0635\u0644\u0643 \u0627\u0633\u062a\u0641\u0633\u0627\u0631 \u0628\u0639\u062f \u0639\u0627\u0645\u064a\u0646\u060c \u0648\u064a\u0635\u0644 \u0641\u0639\u0644\u064b\u0627\u060c \u062a\u062c\u064a\u0628 \u0641\u064a \u0628\u0639\u062f \u0638\u0647\u0631 \u064a\u0648\u0645 \u0648\u0627\u062d\u062f \u0644\u0627 \u0641\u064a \u0623\u0633\u0628\u0648\u0639.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0623\u062e\u0637\u0627\u0621 \u062a\u0633\u062a\u062f\u0639\u064a \u0627\u0633\u062a\u0641\u0633\u0627\u0631\u0627\u062a<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0623\u0631\u0642\u0627\u0645 \u063a\u064a\u0631 \u0634\u0627\u0645\u0644\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0646\u0629 \u0627\u0644\u062e\u0637\u0623.<\/strong> \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u062f\u062e\u0644\u0629 \u0642\u0628\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u064f\u0642\u0644\u0651\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062e\u0631\u062c\u0627\u062a. \u0648\u0642\u062f \u064a\u0638\u0647\u0631 \u0639\u062f\u0645 \u0627\u0644\u062a\u0637\u0627\u0628\u0642 \u0645\u0642\u0627\u0628\u0644 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u062d\u064a\u0646 \u062a\u0642\u0627\u0631\u0646 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0647\u064a\u0626\u0629 \u0628\u064a\u0646 \u0627\u0644\u0627\u062b\u0646\u064a\u0646.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0636\u0631\u064a\u0628\u0629 \u0645\u062f\u062e\u0644\u0627\u062a \u0628\u0644\u0627 \u0641\u0648\u0627\u062a\u064a\u0631 \u0636\u0631\u064a\u0628\u064a\u0629 \u0635\u0627\u0644\u062d\u0629.<\/strong> \u0641\u0627\u062a\u0648\u0631\u0629 \u0634\u0631\u0627\u0621 \u062a\u0641\u062a\u0642\u062f \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0645\u0648\u0631\u062f \u0644\u0627 \u062a\u062f\u0639\u0645 \u0634\u064a\u0626\u064b\u0627. \u064a\u064f\u0633\u062a\u0628\u0639\u062f \u0627\u0644\u062e\u0635\u0645 \u0645\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u060c \u0645\u0639 \u063a\u0631\u0627\u0645\u0629 \u0627\u0644\u062e\u0637\u0623 \u0627\u0644\u0628\u0627\u0644\u063a\u0629 50% \u0641\u064a \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0633\u064a\u0626\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0625\u063a\u0641\u0627\u0644 \u0627\u0644\u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0639\u0643\u0633\u064a \u0639\u0644\u0649 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629.<\/strong> \u064a\u0641\u0648\u062a\u0631 \u0627\u0644\u0645\u0633\u062a\u0634\u0627\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u062e\u0627\u0631\u062c \u0627\u0644\u0645\u0645\u0644\u0643\u0629\u060c \u0644\u0643\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0644\u0645 \u064a\u0628\u0642\u064e \u0645\u0639\u0647 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c. \u0648\u0642\u062f \u062a\u0631\u0635\u062f \u0627\u0644\u0647\u064a\u0626\u0629 \u0630\u0644\u0643 \u0639\u0628\u0631 \u0645\u0637\u0627\u0628\u0642\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0625\u0634\u0639\u0627\u0631\u0627\u062a \u062f\u0627\u0626\u0646\u0629 \u062f\u0648\u0646 \u062a\u0648\u062b\u064a\u0642.<\/strong> \u0627\u0644\u0625\u0634\u0639\u0627\u0631 \u0627\u0644\u062f\u0627\u0626\u0646 \u064a\u062e\u0641\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062e\u0631\u062c\u0627\u062a\u060c \u0641\u064a\u062d\u062a\u0627\u062c \u0643\u0644 \u0625\u0634\u0639\u0627\u0631 \u0625\u0644\u0649 \u0633\u0628\u0628 \u0648\u0631\u0628\u0637 \u0628\u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0623\u0635\u0644\u064a\u0629: \u062a\u0639\u062f\u064a\u0644 \u0633\u0639\u0631 \u0623\u0648 \u0628\u0636\u0627\u0639\u0629 \u0645\u0631\u062a\u062c\u0639\u0629 \u0623\u0648 \u062a\u0635\u062d\u064a\u062d \u0643\u0645\u064a\u0629. \u0648\u0625\u0634\u0639\u0627\u0631 \u0628\u0644\u0627 \u0623\u062b\u0631 \u0648\u0631\u0642\u064a \u064a\u0628\u062f\u0648 \u0641\u064a \u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u062f\u0642\u0642 \u0643\u0623\u0646\u0647 \u062a\u0642\u0644\u064a\u0644 \u0644\u0644\u0625\u064a\u0631\u0627\u062f\u060c \u0623\u064a\u064b\u0651\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u062d\u0642\u064a\u0642\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u062e\u0644\u0637 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0628\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629.<\/strong> \u062a\u0634\u0627\u0628\u0643 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u0643 \u0628\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u064a\u062e\u0644\u0642 \u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0645\u062f\u062e\u0644\u0627\u062a \u0644\u0627 \u064a\u0645\u0643\u0646 \u062f\u0639\u0645\u0647\u0627. \u0648\u0627\u0644\u062d\u0644 \u0647\u064a\u0643\u0644\u064a \u0644\u0627 \u0645\u0648\u0633\u0645\u064a: \u0628\u0637\u0627\u0642\u0627\u062a \u0645\u0646\u0641\u0635\u0644\u0629 \u0648\u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0646\u0641\u0635\u0644\u0629 \u0648\u0642\u0627\u0639\u062f\u0629 \u0648\u0627\u062d\u062f\u0629 \u0644\u0645\u0627 \u062a\u062f\u0641\u0639\u0647 \u0627\u0644\u0634\u0631\u0643\u0629. \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0646\u0638\u064a\u0641 \u0644\u0627 \u064a\u0643\u0644\u0651\u0641 \u0634\u064a\u0626\u064b\u0627 \u0641\u064a \u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u0623\u0648\u0644 \u0648\u064a\u0648\u0641\u0651\u0631 \u062c\u062f\u0627\u0644 \u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Common Questions<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u0627 \u0645\u0648\u0639\u062f \u062a\u0642\u062f\u064a\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\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0622\u062e\u0631 \u064a\u0648\u0645 \u0645\u0646 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u062a\u0627\u0644\u064a \u0644\u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0644\u0644\u0645\u0642\u062f\u0650\u0651\u0645\u064a\u0646 \u0627\u0644\u0634\u0647\u0631\u064a\u064a\u0646 \u0648\u0627\u0644\u0631\u0628\u0639 \u0633\u0646\u0648\u064a\u064a\u0646. \u0631\u0627\u062c\u0639 \u062a\u0642\u0648\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0644\u062f\u0649 \u0627\u0644\u0647\u064a\u0626\u0629 \u0644\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062f\u0642\u064a\u0642 \u0643\u0644 \u0641\u062a\u0631\u0629.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u0627 \u062d\u062f\u0648\u062f \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 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0625\u0644\u0632\u0627\u0645\u064a \u0639\u0646\u062f \u062a\u062c\u0627\u0648\u0632 375,000 \u0631\u064a\u0627\u0644 \u0645\u0646 \u0627\u0644\u062a\u0648\u0631\u064a\u062f\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u062e\u0644\u0627\u0644 \u0627\u062b\u0646\u064a \u0639\u0634\u0631 \u0634\u0647\u0631\u064b\u0627\u060c \u0648\u0627\u062e\u062a\u064a\u0627\u0631\u064a \u0627\u0628\u062a\u062f\u0627\u0621\u064b \u0645\u0646 187,500 \u0631\u064a\u0627\u0644.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u0627\u0630\u0627 \u0644\u0648 \u0644\u0645 \u062a\u0643\u0646 \u0644\u062f\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0641\u062a\u0631\u0629\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0627 \u0632\u0644\u062a \u062a\u0642\u062f\u0651\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631. \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0635\u0641\u0631\u064a \u064a\u0633\u062a\u063a\u0631\u0642 \u062f\u0642\u0627\u0626\u0642 \u0648\u064a\u064f\u0628\u0642\u064a \u0633\u062c\u0644\u0643 \u0646\u0638\u064a\u0641\u064b\u0627. \u0648\u062a\u062c\u0627\u0647\u0644 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0635\u0641\u0631\u064a\u0629 \u064a\u0639\u0631\u0651\u0636\u0643 \u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0627\u0644\u062a\u0623\u062e\u0631 \u0641\u064a \u0627\u0644\u062a\u0642\u062f\u064a\u0645.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0647\u0644 \u064a\u0645\u0643\u0646\u0646\u064a \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0645\u062a\u0623\u062e\u0631\u064b\u0627 \u0625\u0630\u0627 \u0641\u0627\u062a\u0646\u064a \u0627\u0644\u0645\u0648\u0639\u062f\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0642\u062f\u0651\u0645 \u0641\u0648\u0631\u064b\u0627 \u062d\u062a\u0649 \u0644\u0648 \u0645\u062a\u0623\u062e\u0631\u064b\u0627. \u063a\u0631\u0627\u0645\u0629 \u0627\u0644\u062a\u0623\u062e\u0631 \u0641\u064a \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0645\u0646 5% \u0625\u0644\u0649 25% \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u062a\u0646\u0637\u0628\u0642 \u0641\u064a \u0627\u0644\u062d\u0627\u0644\u062a\u064a\u0646\u060c \u0648\u064a\u0636\u064a\u0641 \u0627\u0644\u062a\u0623\u062e\u0631 \u063a\u0631\u0627\u0645\u0627\u062a \u062a\u0623\u062e\u0631 \u0627\u0644\u0633\u062f\u0627\u062f \u0628\u0646\u0633\u0628\u0629 5% \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0633\u062f\u062f\u0629 \u0634\u0647\u0631\u064a\u064b\u0627. \u0648\u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u064a\u0648\u0642\u0641 \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0627\u0644\u063a\u0631\u0627\u0645\u0629.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0643\u064a\u0641 \u0623\u0637\u0627\u0644\u0628 \u0628\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u0646\u0634\u0623 \u0627\u0644\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u062d\u064a\u0646 \u062a\u0632\u064a\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0639\u0646 \u0627\u0644\u0645\u062e\u0631\u062c\u0627\u062a\u060c \u0648\u063a\u0627\u0644\u0628\u064b\u0627 \u0644\u062f\u0649 \u0627\u0644\u0645\u0635\u062f\u0651\u0631\u064a\u0646. \u0627\u0637\u0644\u0628\u0647 \u0641\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0646\u0641\u0633\u0647. \u0648\u062a\u0631\u0627\u062c\u0639 \u0627\u0644\u0647\u064a\u0626\u0629 \u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0628\u0635\u0631\u0627\u0645\u0629 \u0623\u0643\u0628\u0631\u060c \u0641\u0623\u0628\u0642\u0650 \u0623\u062f\u0644\u0629 \u0627\u0644\u062a\u0635\u062f\u064a\u0631 \u0648\u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u062c\u0627\u0647\u0632\u0629 \u0642\u0628\u0644 \u0623\u0646 \u062a\u0637\u0627\u0644\u0628.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0647\u0644 \u064a\u064f\u0642\u062f\u064e\u0651\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0628\u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0623\u0645 \u0627\u0644\u0625\u0646\u062c\u0644\u064a\u0632\u064a\u0629\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0628\u0648\u0627\u0628\u0629 \u062a\u0639\u0645\u0644 \u0628\u0627\u0644\u0644\u063a\u062a\u064a\u0646. \u0642\u062f\u0651\u0645 \u0628\u0645\u0627 \u064a\u062d\u062a\u0641\u0638 \u0628\u0647 \u0641\u0631\u064a\u0642\u0643 \u0645\u0646 \u0633\u062c\u0644\u0627\u062a\u060c \u0644\u0643\u0646 \u0623\u0628\u0642\u0650 \u0627\u0644\u0644\u063a\u0629 \u0645\u062a\u0633\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631\u060c \u0641\u062a\u0631\u062c\u0645\u0627\u062a \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0646\u0641\u0633\u0647\u0627 \u062a\u0633\u062a\u062f\u0639\u064a \u0623\u0633\u0626\u0644\u0629 \u0645\u0637\u0627\u0628\u0642\u0629.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u0627\u0630\u0627 \u064a\u062d\u062f\u062b \u0625\u0646 \u0623\u062e\u0637\u0623\u062a \u0648\u0642\u062f\u0651\u0645\u062a \u0625\u0642\u0631\u0627\u0631\u064b\u0627 \u062b\u0627\u0646\u064a\u064b\u0627\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0633\u0645\u062d \u0627\u0644\u0628\u0648\u0627\u0628\u0629 \u0628\u0625\u0642\u0631\u0627\u0631 \u0645\u0635\u062d\u064e\u0651\u062d \u0636\u0645\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0646\u0641\u0633\u0647\u0627 \u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0645\u062d\u062f\u0648\u062f\u0629\u060c \u0648\u0645\u0639\u0638\u0645 \u0627\u0644\u062a\u0635\u062d\u064a\u062d\u0627\u062a \u062a\u0646\u062a\u0645\u064a \u0625\u0644\u0649 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u0627\u0644\u064a \u0623\u0648 \u0625\u0644\u0649 \u062a\u0639\u062f\u064a\u0644 \u0631\u0633\u0645\u064a \u0628\u062d\u0633\u0628 \u062d\u062f 15,000 \u0631\u064a\u0627\u0644. \u0644\u0627 \u062a\u0642\u062f\u0651\u0645 \u0625\u0642\u0631\u0627\u0631\u064b\u0627 \u062b\u0627\u0646\u064a\u064b\u0627 \u0639\u0644\u0649 \u0623\u0645\u0644 \u0623\u0646 \u064a\u062e\u062a\u0641\u064a \u0627\u0644\u0623\u0648\u0644\u060c \u0641\u0643\u0644\u0627\u0647\u0645\u0627 \u064a\u0628\u0642\u0649 \u0641\u064a \u0627\u0644\u0633\u062c\u0644 \u0648\u0627\u0644\u0632\u0648\u062c \u064a\u062b\u064a\u0631 \u0623\u0633\u0626\u0644\u0629 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0623\u064a \u0645\u0646\u0647\u0645\u0627 \u0648\u062d\u062f\u0647.<\/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\">\u0627\u0628\u0646\u0650 \u0639\u0627\u062f\u0629 \u0627\u0644\u0645\u0637\u0627\u0628\u0642\u0629 \u0642\u0628\u0644 \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0642\u0627\u062f\u0645. \u0635\u0627\u0641\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0648\u062f\u0641\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630: \u0631\u0642\u0645 \u0648\u0627\u062d\u062f \u0641\u064a \u062b\u0644\u0627\u062b\u0629 \u0623\u0645\u0627\u0643\u0646. \u0648\u062d\u064a\u0646 \u062a\u062a\u0641\u0642 \u064a\u0635\u0628\u062d \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0639\u0645\u0644\u064b\u0627 \u0643\u062a\u0627\u0628\u064a\u064b\u0627. \u0648\u062a\u062d\u0648\u0651\u0644 <a href=\"https:\/\/imtithalacademy.com\/en\/course\/zakat-vat-corporate-tax-compliance\/\">Zakat, VAT and Corporate Tax Compliance in Saudi Arabia: ZATCA<\/a> \u0647\u0630\u0647 \u0627\u0644\u0639\u0627\u062f\u0629 \u0625\u0644\u0649 \u0631\u0648\u062a\u064a\u0646 \u0627\u0645\u062a\u062b\u0627\u0644 \u0643\u0627\u0645\u0644. \u0648\u0644\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0623\u0639\u0644\u0649 \u0643\u0644\u0641\u0629\u060c \u0627\u0642\u0631\u0623 \u0627\u0644\u0645\u0642\u0627\u0644 \u0627\u0644\u062a\u0627\u0644\u064a \u0639\u0646 <a href=\"https:\/\/imtithalacademy.com\/en\/vat-mistakes-zatca-penalties\/\">\u063a\u0631\u0627\u0645\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/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\/vat-mistakes-zatca-penalties\/\">\u0623\u062e\u0637\u0627\u0621 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629 \u0627\u0644\u062a\u064a \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u063a\u0631\u0627\u0645\u0627\u062a<\/a> \u0648<a href=\"https:\/\/imtithalacademy.com\/en\/zatca-tax-audit-checklist\/\">\u0642\u0627\u0626\u0645\u0629 \u0641\u062d\u0635 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/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>VAT returns in Saudi Arabia take 30 minutes when your records are ready. See the form box by box, a worked example, and the mistakes that trigger queries.<\/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-5864","post","type-post","status-publish","format-standard","hentry","category-tax-zakat"],"_links":{"self":[{"href":"https:\/\/imtithalacademy.com\/en\/wp-json\/wp\/v2\/posts\/5864","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=5864"}],"version-history":[{"count":0,"href":"https:\/\/imtithalacademy.com\/en\/wp-json\/wp\/v2\/posts\/5864\/revisions"}],"wp:attachment":[{"href":"https:\/\/imtithalacademy.com\/en\/wp-json\/wp\/v2\/media?parent=5864"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/imtithalacademy.com\/en\/wp-json\/wp\/v2\/categories?post=5864"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/imtithalacademy.com\/en\/wp-json\/wp\/v2\/tags?post=5864"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}