{"id":20724,"date":"2026-07-30T14:53:21","date_gmt":"2026-07-30T11:53:21","guid":{"rendered":"https:\/\/mada.edu.sa\/?post_type=course&#038;p=20724"},"modified":"2026-08-01T11:43:41","modified_gmt":"2026-08-01T08:43:41","slug":"practical-zakat-and-tax-applications-socpa-course","status":"publish","type":"course","link":"https:\/\/mada.edu.sa\/en\/course\/practical-zakat-and-tax-applications-socpa-course\/","title":{"rendered":"Practical Applications of Zakat and Taxes in Saudi Arabia Course (SOCPA Fellowship Program)"},"content":{"rendered":"<p><span style=\"font-size: inherit;\">Precise knowledge of Zakat and tax applications is the cornerstone for organizations aiming to achieve statutory and financial compliance in the Kingdom of Saudi Arabia. This specialized course aims to equip finance professionals and accountants with comprehensive applied skills to calculate the Zakat base and prepare various types of tax returns (Income Tax, Value Added Tax, and Real Estate Transaction Tax). It also focuses on objection and litigation procedures, as well as preparing digital financial reports in accordance with the latest updates from the Zakat, Tax and Customs Authority (ZATCA). This ensures a thorough and professional preparation to pass the SOCPA fellowship examination.<\/span><\/p>\n<h2>Course Objectives<\/h2>\n<ul>\n<li>Understand the Sharia and statutory provisions of Zakat and adjust the accounting net profit to reach the Zakat base.<\/li>\n<li>Calculate income tax on foreign companies and non-residents, and extract withholding tax.<\/li>\n<li>Apply the executive regulations of Value Added Tax (VAT) and accurately prepare periodic returns.<\/li>\n<li>Process the Real Estate Transaction Tax (RETT) and understand Zakat and tax objection and appeal procedures.<\/li>\n<li>Prepare financial statements for activities and enterprises according to ZATCA\u2019s digital requirements.<\/li>\n<li>Enhance trainees&#8217; efficiency in handling Zakat and tax inspections and qualify them to pass the SOCPA fellowship exam.<\/li>\n<\/ul>\n<h2>Target Audience<\/h2>\n<ul>\n<li>Accountants, auditors, and finance professionals in companies and consulting firms.<\/li>\n<li>Zakat and tax specialists, and preparers of tax returns and financial reports.<\/li>\n<li>Candidates and applicants preparing for the Saudi Organization for Chartered and Professional Accountants (SOCPA) fellowship examination.<\/li>\n<li>Legal and financial consultants involved in Zakat and tax objections and disputes.<\/li>\n<\/ul>\n<h2>Course Outlines<\/h2>\n<p>The course topics are distributed over 8 days as follows:<\/p>\n<h3>Day 1: Sharia Provisions of Zakat and Adjusting Accounting Net Profit<\/h3>\n<ul>\n<li>Sharia and statutory principles of Zakat in the Kingdom of Saudi Arabia.<\/li>\n<li>Accounting adjustments on the income statement to reach the Zakat-adjusted profit.<\/li>\n<li>Deductible expenses and their specific statutory conditions and controls.<\/li>\n<li>Non-deductible expenses and the mechanism for adding them back to the accounting profit.<\/li>\n<\/ul>\n<h3>Day 2: Calculating the Zakat Base and Preparing the Zakat Return<\/h3>\n<ul>\n<li>Elements of the Zakat base in commercial and industrial activities.<\/li>\n<li>Additions to the Zakat base (capital, debts, provisions, and retained earnings).<\/li>\n<li>Deductions from the Zakat base (fixed assets, investments, carried-forward losses).<\/li>\n<li>Calculating the due Zakat amount and filling out the digital Zakat return via the platform.<\/li>\n<\/ul>\n<h3>Day 3: Income Tax on Companies and Non-Resident Taxpayers<\/h3>\n<ul>\n<li>Scope of income tax application and persons subject to it in the Kingdom.<\/li>\n<li>Calculating tax on the foreign partner&#8217;s shares in mixed companies.<\/li>\n<li>Withholding tax on payments made to non-resident entities and companies.<\/li>\n<li>Tax settlements and preparing the annual corporate tax return.<\/li>\n<\/ul>\n<h3>Day 4: Value Added Tax (VAT) \u2013 Concepts and Calculation<\/h3>\n<ul>\n<li>Legislative and executive framework of the VAT system in the Kingdom.<\/li>\n<li>Taxable supplies at the standard rate, zero rate, and exempt supplies.<\/li>\n<li>Output tax, input tax, and the mechanism for tax deduction and refund.<\/li>\n<li>Determining the tax due date and electronic invoicing (Fatoora) requirements.<\/li>\n<\/ul>\n<h3>Day 5: Value Added Tax \u2013 Returns and Tax Compliance<\/h3>\n<ul>\n<li>Mechanism for submitting periodic tax returns through ZATCA\u2019s digital portal.<\/li>\n<li>Accounting treatment of bad debts and adjustments to supplies.<\/li>\n<li>Tax refunds for eligible taxpayers and non-resident enterprises.<\/li>\n<li>Tax inspection procedures, fines, and penalties for non-compliance.<\/li>\n<\/ul>\n<h3>Day 6: Real Estate Transaction Tax (RETT) and Objection and Appeal Procedures<\/h3>\n<ul>\n<li>Scope of applying the 5% Real Estate Transaction Tax (RETT) and exempted cases.<\/li>\n<li>Payment and registration procedures via the ZATCA platform prior to documenting the real estate transaction.<\/li>\n<li>Stages of submitting Zakat and tax objections to the Authority (ZATCA).<\/li>\n<li>Litigation before the Committees for Resolution of Zakat and Tax Violations and Disputes.<\/li>\n<\/ul>\n<h3>Day 7: Financial Statements and Digital Zakat and Tax Purposes<\/h3>\n<ul>\n<li>Preparing financial statements allocated for Zakat and tax purposes.<\/li>\n<li>Fundamental differences between financial accounting and Zakat accounting (deferred taxes).<\/li>\n<li>Using digital systems and electronic platforms (Qawaem, ZATCA) for financial disclosure.<\/li>\n<li>Preparing Zakat and tax due diligence reports for enterprises.<\/li>\n<\/ul>\n<h3>Day 8: Comprehensive Simulation Applications and SOCPA Exam Training<\/h3>\n<ul>\n<li>Comprehensive review of key practical treatments and differences in Zakat and tax applications.<\/li>\n<li>Solving complex case studies and previous years&#8217; questions simulating the SOCPA fellowship exam.<\/li>\n<li>Discussing the latest regulatory updates and ministerial decisions in the Zakat and tax field.<\/li>\n<\/ul>\n<h2>Course Outcomes and Impact<\/h2>\n<p>This course ensures that participants are empowered to accurately and professionally calculate the Zakat base and various taxes, as well as prepare digital returns and financial statements according to ZATCA requirements. It builds the capability to manage Zakat files and litigate objections, maximizing complete readiness to excel in the SOCPA fellowship exam and lead Zakat and tax compliance within organizations.<\/p>\n<p>This course represents the most prominent professional investment for those wishing to master the Saudi Zakat and tax systems and elevate their accounting and financial career paths with confidence and competence.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Precise knowledge of Zakat and tax applications is the cornerstone for organizations aiming to achieve statutory and financial compliance in the Kingdom of Saudi Arabia. This specialized course aims to equip finance professionals and accountants with comprehensive applied skills to calculate the Zakat base and prepare various types of tax returns (Income Tax, Value Added &#8230; <a title=\"Practical Applications of Zakat and Taxes in Saudi Arabia Course (SOCPA Fellowship Program)\" class=\"read-more\" href=\"https:\/\/mada.edu.sa\/en\/course\/practical-zakat-and-tax-applications-socpa-course\/\" aria-label=\"Read more about Practical Applications of Zakat and Taxes in Saudi Arabia Course (SOCPA Fellowship Program)\">\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f<\/a><\/p>\n","protected":false},"author":145,"featured_media":20739,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"course_category":[128,126],"class_list":["post-20724","course","type-course","status-publish","has-post-thumbnail","hentry","course_category-financial-analysis-and-costing","course_category-financial-management-and-accounting","no-featured-image-padding"],"acf":[],"_links":{"self":[{"href":"https:\/\/mada.edu.sa\/en\/wp-json\/wp\/v2\/course\/20724","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mada.edu.sa\/en\/wp-json\/wp\/v2\/course"}],"about":[{"href":"https:\/\/mada.edu.sa\/en\/wp-json\/wp\/v2\/types\/course"}],"author":[{"embeddable":true,"href":"https:\/\/mada.edu.sa\/en\/wp-json\/wp\/v2\/users\/145"}],"replies":[{"embeddable":true,"href":"https:\/\/mada.edu.sa\/en\/wp-json\/wp\/v2\/comments?post=20724"}],"version-history":[{"count":1,"href":"https:\/\/mada.edu.sa\/en\/wp-json\/wp\/v2\/course\/20724\/revisions"}],"predecessor-version":[{"id":20725,"href":"https:\/\/mada.edu.sa\/en\/wp-json\/wp\/v2\/course\/20724\/revisions\/20725"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mada.edu.sa\/en\/wp-json\/wp\/v2\/media\/20739"}],"wp:attachment":[{"href":"https:\/\/mada.edu.sa\/en\/wp-json\/wp\/v2\/media?parent=20724"}],"wp:term":[{"taxonomy":"course_category","embeddable":true,"href":"https:\/\/mada.edu.sa\/en\/wp-json\/wp\/v2\/course_category?post=20724"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}