The Zakat, Tax and Customs Authority (ZATCA) published a guideline that explains the Zakat Collection in the Kingdom of Saudi Arabia. The document discusses the following main subjects regarding Zakat/Zakâh:
 Zakâh: Concept, Status and Impacts...
 Role of the State in Collecting Zakâh
 Zakâh Calculation Method at Zakat, Tax and Customs Authority.
 Bases for Zakâh Calculation Method at Zakat, Tax and Customs Authority
The Guideline: Zakah Collection in the Kingdom of Saudi Arabia, A fiqh based Perspective can be downloaded from here:
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