| Activity: Any commercial, service and/or industrial action/practice occur for the purpose of gaining profit/income. |
| Tenure of Zakat: Taxable financial year/period, whether it based on Hijri or Gregorian date, disregard to its length of activation in the beginning or the end of the stated year/period. |
| Endorsement: Report presented by the taxable individual in accordance to the approved forms of the Zakat and Tax Authority , which include details of Zakat taxable provisions in accordance to the executable regulations on collection of Zakat dues. |
| Declaration: Declaration issued by Zakat and Tax Authority states its approval on the endorsement or the necessity to apply certain amendment as per the provided information and Authority's approved procedures. |
| Liable: An actual or legal individual or institution that carries out any taxable zakat activity under an official license and in accordance with executive regulations. |
| Non-applicable liable: The exempted liable who possess an official certificate of exemption, issued by the Zakat and Tax Authority. Reside |
| Resident: An actual or legal individual who reside in the kingdom of Saudi Arabia in accordance to the law of residency as per Clause No. 3 of the Zakat Executable regulations which stated in the Ministerial decree No. 2216, dated 07/07/1440 Hijri. |
| Non-residents: All individuals who are not conditionally applicable as residents of the kingdom of Saudi Arabia . |
Zakat receivables: All due funds for the zakat tax.
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