The zakat payable amount is identified according to the filed Zakat Returns. Then, the establishment's due Zakat is estimated according to its filed returns. Zakat due amount equals (2.5%) of the Zakat Base. Zakat Base represents the total sources of funding, excluding fixed assets and the like. Finally, GAZT calculates Zakat Base in according to the following formula:
Zakat Base + total sources of funding – fixed assets and the like.