التهرب الزكوي في المملكة العربية السعودية : أساليبه و صوره، و أسبابه، و طرق علاجه : و دراسة ميدانية

Abstract EN

The objective of this study was to explore the means, forms, and reasons of zakat evasion in Saudi Arabia and how to deal with it theoretically and practically.

The topic was explained in light of Shariah, using a theoretical conductive approach, where opinions, texts, rules and general Islamic (Shariah) legal evidences related to the topic were (pursued) searched.

A questionnaire was designed consisting of several questions which were written based on the researcher’s theoretical and practical experience in the subject matter.

The questionnaire was sent to a random sample of the Department of Zakat and Revenue employees and of the certified public accountants in Saudi Arabia.

Several conclusions were reached: such as: Filing a Zakat report based on fake records, not disclosing one or more of the business lines which should be subject to Zakat.

The subjects of the study thought that the Zakat evasion is due to several reasons such as: some Zakat payers fear that the Zakat they pay will not reach those who deserve it; nonexistence of any punishment for Zakat evasion; the instability of the Zakat system due to frequent amendments which make it difficult to keep up with what is valid and what is invalid of fatwas, circulars, and other instructions regarding how to deal with some of the Zakat issues.

Regarding how to deal with evasion, the subjects of the study were in agreement that it is important to carefully select the employees of the Department of Zakat and Revenue, and provide them with good and continuous training.

The subjects also think that all Zakat systems, Laws, instructions (Fatwas) should be contained in one volume.

This volume should be continuously updated by removing invalid laws and instructions and maintaining only the valid ones, and especially the most sustainable Shariah opinions.

Also, the way of distributing Zakat should be disclosed.

The study also concluded that these should be a balance between the number of employees of Department of Zakat and Revenue and the size of the work they are required to perform in order to avoid the accumulation of the pending cases of Zakat payers, resorting to redetermination of Zakat dues, disregarding the accounting records of the Zakat payers, and determining the due Zakat on an estimation basis unless there are true and convincing reasons.

The due Zakat should not be determined for more than one year unless there are justifiable reasons.

Most of the study subjects demanded that Zakat evaders should be financially or morally punished.