أثر فتوى هيئة كبار العلماء في المملكة العربية السعودية رقم (22665)‎ على زكاة القروض الدائنة لدى شركات المساهمة السعودية

الملخص EN

The Council of Islamic Scholars (Haiat Kubar Alolamaa) in the Kingdom of Saudi Arabia issued on 15/4/1424 a resolution (Fatwa) No.22665 stating that the Zakat of loans should be paid by both the creditor (the loaner ) and the debtor ( the loanee ).

The issuance of this resolution may have caused some resistance from the debtors who were not convinced of it.

This resistance might habve led to Zakat aversion through reducing the loans which appear on the balance sheets published at the end of the year, either through settlement or through arrangements with loaners, and making new loans at the beginning of the following year.

This study was divided into two parts: The first one presented the Islamic legal (Fiqh ) opinions about who should bear the Zakat of loans.

The second part presented the empirical side of the study.

The loans of Saudi publicly held companies were obtained from the financial statements published on TADAWUL site.

The loans obtained were short-term long-term and totals outstanding at the third quarter of 2011.

the end of 2011, and the first quarter of 2012.

Repeated Measure ANOVA available in SPSS was used to test the hypotheses of the study.

The statistical results did not show any effect of the resolution (Fatwa) on the size of the loans that Saudi publicly held companies owe and hence on the Zakat due on these loans.