{"id":10538,"date":"2024-01-23T15:44:20","date_gmt":"2024-01-23T11:44:20","guid":{"rendered":"https:\/\/vita-xpro.com\/?p=10538"},"modified":"2024-01-25T18:26:29","modified_gmt":"2024-01-25T14:26:29","slug":"zatca-releases-guidelines-on-transactions-with-related-parties-for-zakat-purposes","status":"publish","type":"post","link":"https:\/\/vita-xpro.com\/ar\/zatca-releases-guidelines-on-transactions-with-related-parties-for-zakat-purposes\/","title":{"rendered":"\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u062d\u0648\u0644 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0639 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0632\u0643\u0627\u0629"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10538\" class=\"elementor elementor-10538\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f05a19c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f05a19c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-05990af\" data-id=\"05990af\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5494616 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5494616\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-183ce6a\" 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.elementor-widget-empty-icon,.e-con>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon{position:absolute;top:0;bottom:0;left:0;right:0;margin:auto;padding:0;width:22px;height:22px}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0c6691 elementor-widget elementor-widget-heading\" data-id=\"b0c6691\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 26-05-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h3 class=\"elementor-heading-title elementor-size-default\">ZATCA releases guidelines on transactions with Related Parties for Zakat Purposes<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-161f45a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"161f45a\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 26-05-2024 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100%;-webkit-mask-repeat:var(--divider-pattern-repeat);mask-repeat:var(--divider-pattern-repeat);background-color:var(--divider-color);-webkit-mask-image:var(--divider-pattern-url);mask-image:var(--divider-pattern-url)}.elementor-widget-divider--no-spacing{--divider-pattern-size:auto}.elementor-widget-divider--bg-round{--divider-pattern-repeat:round}.rtl .elementor-widget-divider .elementor-divider__text{direction:rtl}.e-con-inner>.elementor-widget-divider,.e-con>.elementor-widget-divider{width:var(--container-widget-width,100%);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb6d072 elementor-widget elementor-widget-spacer\" data-id=\"cb6d072\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div 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elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-30bc1e49 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"30bc1e49\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 26-05-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"631\" src=\"https:\/\/vita-xpro.com\/wp-content\/uploads\/2024\/01\/Image-1-1024x631.png\" class=\"attachment-large size-large wp-image-10622\" alt=\"\" srcset=\"https:\/\/vita-xpro.com\/wp-content\/uploads\/2024\/01\/Image-1-1024x631.png 1024w, https:\/\/vita-xpro.com\/wp-content\/uploads\/2024\/01\/Image-1-300x185.png 300w, https:\/\/vita-xpro.com\/wp-content\/uploads\/2024\/01\/Image-1-768x473.png 768w, https:\/\/vita-xpro.com\/wp-content\/uploads\/2024\/01\/Image-1-1536x946.png 1536w, https:\/\/vita-xpro.com\/wp-content\/uploads\/2024\/01\/Image-1-2048x1261.png 2048w, https:\/\/vita-xpro.com\/wp-content\/uploads\/2024\/01\/Image-1-360x222.png 360w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f27e133 elementor-widget elementor-widget-spacer\" data-id=\"7f27e133\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-355afb9c\" data-id=\"355afb9c\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3ae78b8f elementor-widget elementor-widget-text-editor\" data-id=\"3ae78b8f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 26-05-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>The General Authority for Zakat and Tax (ZATCA) has issued guidelines on the zakat treatment of transactions with related parties for the purposes of calculating the zakat base and zakat. This guide is intended to provide taxpayers with clarifications on the treatment of these transactions for zakat purposes.<\/p><p><strong>Key Points-\u00a0<\/strong><br \/>\u2022 Related party transactions are divided into three categories: <br \/>o Commercial transactions: These transactions are treated as arm&#8217;s-length transactions, and no adjustments are required to the zakat base.<br \/>o Indirect financing transactions: These transactions involve the related party paying or paying a cost or expense on behalf of the taxpayer. These transactions do not affect the zakat base, but they may be treated as debts for zakat purposes.<br \/>o Direct financing transactions: These transactions involve the related party financing the taxpayer&#8217;s commercial establishment. These transactions are treated as debts for zakat purposes.<br \/>\u2022 Taxpayers should adjust the outcome of their activity if they have overpaid for goods or services from related parties.<br \/>\u2022 Taxpayers should treat as debts any accounting entries that are reflected on the statement of financial position at the end of the year as liabilities.<br \/>\u2022 Taxpayers should add to the zakat base any obligations that are consistent with a debt relationship or something similar.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5abb62e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5abb62e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-62b71d5\" data-id=\"62b71d5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-61c2ca3 elementor-widget elementor-widget-spacer\" data-id=\"61c2ca3\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>ZATCA releases guidelines on transactions with Related Parties for Zakat Purposes The General Authority for Zakat and Tax (ZATCA) has issued guidelines on the zakat treatment of transactions with related parties for the purposes of calculating the zakat base and zakat. This guide is intended to provide taxpayers with clarifications on the treatment of these [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"essential-blocks-fullwidth-template.php","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","_eb_attr":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-10538","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/vita-xpro.com\/ar\/wp-json\/wp\/v2\/posts\/10538","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vita-xpro.com\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vita-xpro.com\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vita-xpro.com\/ar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vita-xpro.com\/ar\/wp-json\/wp\/v2\/comments?post=10538"}],"version-history":[{"count":0,"href":"https:\/\/vita-xpro.com\/ar\/wp-json\/wp\/v2\/posts\/10538\/revisions"}],"wp:attachment":[{"href":"https:\/\/vita-xpro.com\/ar\/wp-json\/wp\/v2\/media?parent=10538"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vita-xpro.com\/ar\/wp-json\/wp\/v2\/categories?post=10538"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vita-xpro.com\/ar\/wp-json\/wp\/v2\/tags?post=10538"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}