What are the expenses allowed to be deducted from the zakat base?

All ordinary and necessary expenses required for the activity, whether they were already paid or still payable in order to reach the net result of the activity, are deductible as per to the following requirements:

It should be an actual expenditure substantiated by supporting documents or other proofs that allow ZATCA to confirm them even if it is linked to previous years.
It should be relevant to business activity, not to personal expenses or other pursuits.
It should not be of capital nature. If capital expenses are involved within the expenses, the result of the business activity will be amended and the capital expenditure will be added to the fixed assets and addressed according to the regular percentages.

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What are the expenses allowed to be deducted from the zakat base?