there is no doubt that the way chosen by the rulers of this country, may God protect it, made reference in all its works and acts for the Quran and the Sunnah; as the seventh article of the Basic Law of Ruling which is issued by the Royal Decree No. A / 90 dated 27/8/1412 AH states: “The ruling in the Kingdom of Saudi Arabia derives its authority from Quran and Sunnah of the prophet and they are the rulers over this law and all state laws”, and the eighth article states: "The ruling in the Kingdom of Saudi Arabia is based on justice, mutual consultation "Shura", and equality in accordance with Sharia law." This study is an application based on this approach, which is depending on Quran and Sunnah, and based on justice, Shura, and equality between people according to the provisions of Sharia. Whilst scientific research is one of the legitimate ways which paves the way for exchanging opinions and providing advice; the researcher in his capacity as a practitioner, and has experience in this regard, and has something to add about a new topic like this which is classified within the jurisprudence of contemporary issues, especially in our country, may God protect it, considering that applications related to tax are characterized as contemporary issues, and it is still on its way to take shape and clarity; Therefore, the researcher tries to present a study in this regard because of the inaccuracy he observed in the implementation and the lack of perception according to his point of view, in which it may contribute to rationalizing the work, and leaves an influence on the development of this sector, as this presented study does not determine the principles concerning what is imposed on the practitioner, it rather determines what is beyond that where it draws attention that economic policies are nothing but a reflection of the ideological attitudes and ideas which those who determine those policies believe in, in addition to that steps in various areas should be launched in harmony with those ideological and intellectual trends. This study determines that imposing zakat on the practitioneras a man of a profession is incorrect and there is no supporting evidence for it and no scholar has said something like that in our entire jurisprudential heritage. As for imposing tax on the practitioner, it is something that is justifiable, but with certain conditions. The most important of which is that it should be characterized by horizontal justice: It means treating similar taxpayers alike, and vertical justice: It means treating different taxpayers in circumstances differently. This was emphasized during the study, as the study showed that the only tax that can be imposed on the practitioner is the income tax, and it is not accepted to impose such tax, in accordance with good tax standards, unless the income tax is imposed on other similar professions which is in accordance to the aforementioned horizontal justice rule. As for the imposition of value-added tax on the professional, this is not fair; because it necessarily becomes an income tax, and I mentioned the reason for that, and accordingly it is not accepted to be imposed on the practitioner, because he becomes a victim of double taxation, which is discussed in this study. I conclude this research sincerely for the sake of Allah the Almighty, His Messenger, the Muslim rulers and Muslim people. Prayers and blessings be upon his prophet, household and companions. Concluded at the end of Ramadan 1441 AH. Lawyer: DR. Adnan Al-Zahrani
MEKANISME PENJALURAN DALAM EKSPIR DAN IMPOR
