The General Secretariat of Zakat, Tax and Customs Committees has released compendia of decisions for 2024 in both Arabic and English to increase transparency and provide a comprehensive reference for researchers and professionals.
The compendia clarify key judicial concepts in zakat and tax disputes, including principles related to additions and deductions from the zakat base, taxable income, and the real estate transaction tax.
Each decision is presented with its facts, legal reasoning, and final ruling, and is categorized by topic for ease of access.
This initiative is part of the secretariat’s broader effort to raise public awareness. Interested parties can access these documents and other resources on the secretariat's official website: https://gstc.gov.sa/en/DocumentsLb/DecisionsRules/Pages/default.aspx.