Document Details

Document Type : Article In Journal 
Document Title :
Work Methodology of Zakat and Tax Objection Committees in the Kingdom of Saudi Arabia
منهجية عمل لجان الاعتراض الزكوية والضريبية في المملكة العربية السعودية
 
Subject : Accounting 
Document Language : Arabic 
Abstract : This study aims at understanding the work methodology of the First Instance Committees on Zakat and Tax Objection in the Kingdom of Saudi Arabia, and exploring the obstacles that face these committees. The study which is based on in depth interviews, shows that these committees depend mainly on one of their members to formulate the position adopted to resolve the objection. The study reveals also that settlement of Zakat objections is more difficult than tax objections because the former are usually associated with different Islamic jurisprudences that can be potentially applied to the objection. The study shows also that the Committees, in examining the objection, give the “Letter of Objection” special attention so as to specify the items of objection and grasp the view point of the applicant. In addition, the study reveals a number of obstacles that hinder the work of the objection committees. Settlement of these obstacles will help enhance the effectiveness of these committees. 
ISSN : 1319-0997 
Journal Name : Economics and Administration Journal 
Volume : 20 
Issue Number : 2 
Publishing Year : 1427 AH
2006 AD 
Article Type : Article 
Added Date : Sunday, October 11, 2009 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
يحيى علي الجبرYahya Ali Al-JabrResearcher  
محمد سلطان السهليMohammed Sultan Al-SehaliResearcher  

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