تحديد و قياس وعاء الزكاة عروض التجارة و الصناعة وفقا لطريقة مصادر الأموال (طريقة مصلحة الزكاة و الدخل في المملكة العربية السعودية)‎ : دراسة فقهية و محاسبية معاصرة

Abstract EN

This study discusses the elements of Zakat base of both trade and manufacturing activities according to the sources of funds method ( the method of the Department of Zakat and Revenue (DZR) in Saudi Arabia).

Each of the elements of the Zakat base was discussed and analyzed from both Fiqh and accounting points of view.

The main sources of the study were the principle Fiqh references and previous accounting studies related to the subject.

The objective of the study was to investigate the soundness of the treatment followed by DZR of each of these elements, and to contribute to reducing the disputes between DZR and Zakat payers on some of these elements hence contributing to stable relationship between the two parties.

The importance of this study stems from the importance that both trade and manufacturing represent in modern economies.

Trade and manufacturing count for most of the nation's wealth in modern ages.

In addition, the vast majority of Zakat payers are merchants and manufacturers.

Amongst the conclusions reached by the study were the following: (1) The treatment by DZR of the elements of Zakat base is mostly in line with both Fiqh and accounting point of views; (2) The increase of capital during the year should be subject to Zakat for the period from its occurrence to the end of the year; (3) Allowance for doubtful accounts should be permitted for all Zakat payers and not limited to banks; (4) Accumulated depreciation should be added to the Zakat base ; and (5) Subjecting both debtor and creditor to Zakat might lead to duality of Zakat, which is forbidden in Islam.