scholarly journals The Obvious Opinion regarding the Ruling of Zakat on Professionals? And tax them as an alternative? Fundamental Study

2020 ◽  
Vol 28 (14) ◽  
pp. 62-141
Author(s):  
المحامي د. عدنان بن جمعان الزهراني المحامي د. عدنان بن جمعان الزهراني
Keyword(s):  
Saudi Arabia ◽  
Income Tax ◽  
Value Added ◽  
Point Of View ◽  
Supporting Evidence ◽  
Economic Policies ◽  
Kingdom Of Saudi Arabia ◽  
Royal Decree ◽  
Fundamental Study ◽  
The Way

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

scholarly journals Pyott case: A lasting deposit for our tax heritage

2019 ◽  
Vol 19 ◽  
pp. 47-70
Author(s):  
A C Engelbrecht ◽  
G K Goldswain ◽  
A Heyns
Keyword(s):  
South Africa ◽  
Income Tax ◽  
Rental Housing ◽  
Value Added ◽  
Point Of View ◽  
Relevant Today ◽  
Consumer Protection Act ◽  
Contingent Liability ◽  
Beneficial Ownership ◽  
Gross Income

Pyott Ltd v CIR is generally regarded as the seminal case in South Africa on the tax treatment of deposits received on containers that may be returned at a later stage for a refund. This article analyses the tax treatment of deposits, prepayments and advances from a gross income point of view, as well as the possibility of claiming a deduction for the contingent liability to refund such deposit. 6The main objective of this article is to discuss the judgment in the Pyott case and establish whether the principle enunciated that deposits,received in respect of returnable containers, are taxable in full once received, can also be extended to receipts of deposits, prepayments and advances where no returnable container is involved. 7The conclusions reached are that the principles laid down in the Pyott case are still relevant today, apart from possible relief which may now be claimed under the subsequently introduced section 24C. Where no container is involved, beneficial ownership must first be established before such deposit, prepayment or advance becomes taxable, taking into account the specific provisions of legislation such as the Rental Housing Act and the Consumer Protection Act. The research has also shown coherence in the treatment of deposits for income tax purposes and other taxes, such as value-added tax.

scholarly journals Educational challenges in videos (Vlog) on YouTube and the ways to face them - Field study on primary school teachers in Jeddah, Kingdom of Saudi Arabia -: التحديات التربوية في مقاطع فيديو (الفلوق) على اليوتيوب وسبل مواجهتها دراسة ميدانية على معلمي المرحلة الابتدائية بمدينة جدة بالمملكة العربية السعودية

2020 ◽  
Vol 4 (39) ◽  
Author(s):  
Fahad Mohammed Barakat
Keyword(s):  
Saudi Arabia ◽  
Conceptual Framework ◽  
Point Of View ◽  
Average Score ◽  
School Teachers ◽  
Kingdom Of Saudi Arabia ◽  
Primary School Teachers ◽  
Educational Challenges ◽  
Youtube Videos ◽  
Descriptive Approach

This study aimed to explain the conceptual framework of educational challenges in the YouTube program "vlog", in addition to identifying ways to meet those challenges from the teachers' point of view. This study relied on the descriptive approach, and questionnaires were conducted as a tool to collect data and information, the study sample consisted of (705) teachers from Jeddah. The results showed that the most prominent educational challenges in (vlog) videos on YouTube were that the study sample members agreed on educational challenges in (vlog) YouTube videos with an average arithmetic score of (3.49 of 5) and that the study sample members agreed with the educational challenges in (vlog) videos on YouTube regarding the negative aspects of the (vlog) program, with an average score of (3.38 out of 5) And that the study sample members agree on the means of facing educational challenges in (vlog) videos on YouTube with an average of (3.80 out of 5.00).

scholarly journals Surveillance, Pastoral Power and Embodied Infrastructures of Care among Migrant Filipino Muslims in the Kingdom of Saudi Arabia.

2015 ◽  
Vol 13 (2) ◽  
pp. 250-264 ◽  
Author(s):  
Mark Johnson
Keyword(s):  
Social Networks ◽  
Saudi Arabia ◽  
Social Control ◽  
Boundary Crossing ◽  
Kingdom Of Saudi Arabia ◽  
Vital Part ◽  
Informal Social Networks ◽  
Pastoral Power ◽  
And Control ◽  
The Way

Surveillance features routinely in discussions of migration in terms of boundary crossing and border policing; that is, of how states and state-like entities seek to limit and control movement, often at a distance. What is less frequently examined is how migrants who are excluded from care by forms of selective non/surveillance have to rely on their own informal social networks, referred to here as embodied infrastructures, to provide both care and the forms of watching that enable that care. Drawing together Foucault’s (2009) notion of pastoral power and Simone’s (2004) notion of ‘people as infrastructure’, I explore ethnographically the way that surveillance features in and is gendered by migrant Filipino practices of care in Saudi Arabia, an overlooked but vital part of the way that people create ‘platforms for living’, as well as enact social control and normative conformity, in sometimes precarious situations.

Valuing Information Technology

2006 ◽  
pp. 144-157
Author(s):  
Robert A. Schultz
Keyword(s):  
Information Technology ◽  
Value Of Information ◽  
Negative Impact ◽  
Value Added ◽  
Point Of View ◽  
Added Value ◽  
Economic Policies ◽  
Ethical Implications ◽  
Professional Duty ◽  
Points Of View

Besides being of interest in its own right, the question of the value of information technology (IT) has ethical implications, primarily for policymakers and managers in organizations. IT professional duty and managerial duty require undertakings that have a reasonable expectation of improving the organization and its prospects. Since IT plays a complex role in providing benefits for an organization, and also since IT projects can fail in ways that have major negative impact on an organization, the valuation of IT impacts the ethical responsibilities of policymakers and managers. In the late 1980s, a number of researchers set out to quantify the value added to an organization by computerization or automation (two terms commonly used in those days). To their surprise, they found no or comparatively little value added. This result became known as the “Productivity Paradox” (Brynjollfson, 1992; Loveman, 1988; Roach, 1991). The ensuing discussion continued through the 1990s and beyond. Whatever else the discussion accomplished, it showed the complexity of questions about the value of information technology. There are cases in which IT has clearly added value to a particular organization at a particular time. It is also true that, in some cases, IT has added more than shareholder or monetary value so that from any social point of view, the result is positive. The World Wide Web is an example. The difficulty in assessing value comes when one tries to reach conclusions about the overall contribution of IT to the economy or to society. It is widely known that IT benefits are far from automatic and sometimes difficult or impossible to achieve. So, overall, do the benefits outweigh the costs? How do we go about answering this question? What are the appropriate points of view from which to determine value?1 The two main appropriate points of view are: 1. The user point of view. The user is whoever employs the technology, whether an individual, organization, or organizational department. 2. The socioeconomic point of view, which is the point of view of the society or economy, whatever promulgates overall economic policies. From the user point of view, typical questions would be as follows: • Individual: Is it worth it for me to purchase this firewall software? • Organization: Should we install ERP software companywide? What are the benefits and liabilities for the organization? Is the investment worth it? • Independent Department: Should we switch our production software to another company’s product? Again, what are the benefits and liabilities for the department? (In the background, there should be a procedure insuring that potential impacts for the rest of the organization are considered.)

scholarly journals HIV in the Kingdom of Saudi Arabia: Can We Change the Way We Deal with Co-Infections

2021 ◽  
Vol Volume 14 ◽  
pp. 111-117
Author(s):  
Maha Al-Mozaini ◽  
Tahani Alrahbeni ◽  
Qais Dirar ◽  
Jawaher Alotibi ◽  
Abdulrahman Alrajhi
Keyword(s):  
Saudi Arabia ◽  
Kingdom Of Saudi Arabia ◽  
The Way

scholarly journals The role of the governance of social welfare institutions in reducing abuse from the point of view of the abused: A study applied to vulnerable women in the governorate of Riyadh Region, Saudi Arabia

2019 ◽  
Vol 9 (3) ◽  
pp. 5
Author(s):  
Al-jawharah Abdulaziz Alzamil
Keyword(s):  
Saudi Arabia ◽  
Social Care ◽  
Social Accountability ◽  
Point Of View ◽  
Survey Method ◽  
Kingdom Of Saudi Arabia ◽  
Academic Qualification ◽  
Welfare Institutions ◽  
University Degree

This study aimed at examining the availability of the dimensions of governance within social care institutions to reduce the level of abuse in Kingdom of Saudi Arabia.  The survey method was used with random sampling and the sample was composed of (375) abused females in the provinces of Riyadh in Kingdom of Saudi Arabia (KSA).  The data that was collected with a questionnaire that was designed to elicit information from abused females in the provinces of Riyadh and was statistically analyzed using SPSS17. The findings of the study showed that the majority of the abused females have a university degree (a bachelor degree) and their percentage was (35.5%).  According to age variable, most of the abused females were younger than 30 years of age and made up (34.7%) of the sample.  The study also showed that there are statistically significant differences between the dimensions of governance available within social care institutions to reduce the level of abuse from the point of view of the abused females in Kingdom of Saudi Arabia, and the variable of academic qualification related to the dimension of social accountability, as the value of counted (P) was = 25.737.  In terms of the differences and years of benefiting from social care working in the field protection from abuse related to the dimension of social accountability, the value of counted (P) was = 16.107 whereas the value of tabulated (P) at the point of (374, 0.05) =1.19k.  In terms of the transparency dimension, the value of counted (p) was = 97.457; and in terms of the dimension of integrity, the value of counted (P) was = 37.636. The study concluded with some recommendations that may contribute in achieving better protection for those who are at risk of abuse.

scholarly journals The reality of Media Education in Public educational institution in the kingdom of Saudi Arabia: Jeddah as an example

2019 ◽  
Vol 3 (12) ◽  
Author(s):  
Fatima Ahmed Al- Qarni
Keyword(s):  
Saudi Arabia ◽  
Public Education ◽  
Educational Institution ◽  
School Curriculum ◽  
Literacy Skills ◽  
Point Of View ◽  
Media Education ◽  
Main Question ◽  
Kingdom Of Saudi Arabia ◽  
The Media

    The problem of the study manifested in the following main question: What is the reality of media education in public education institutions in the Kingdom of Saudi Arabia? In order to answer this question, the study aimed to reveal the topics of media education in the school curricula and to reveal their practices in the educational departments in Jeddah governorate, to diagnose the reality of media education in the public education institutions from the point of view of the teachers in Jeddah governorate in terms of (its concept, importance, activities, skills and obstacles), The study also used the descriptive (analytical) method. The study resulted in a series of results, the most prominent of which are: the school curriculum provides various topics for media education based on the integration approach in all educational stages. The Department of Education adopts a range of activities and courses that enable students and teachers to deal positively with the media, The field study showed that the concept of media education is available in 63% in the sample of the study in a medium degree, also 64% believe that the reasons for interest in media education are medium degree, 56% see That media literacy skills are sometimes given to students at school, and 73% agree that obstacles often impede the application of media education in school.    

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