Article 3 of the Saudi Zakat Collection Law
المادة 3 من نظام جباية الزكاة
The Article ties the decree's taking effect to the date the provisions of Decree No. (17/2/28/3321) dated 21/1/1370 AH are applied.
Official text (Arabic)
This article has not been amended since the law was issued.
تعتبر أحكام هذا المرسوم نافذة اعتبارا من تاريخ تطبيق أحكام المرسوم رقم (17 / 2 / 28 /3321) وتاريخ 21 المحرم 1370.
This is the official Arabic wording, the only legally binding version. We do not translate the law itself; the explanation below is ours. Official source: Bureau of Experts at the Council of Ministers
Article 3 explained in plain English
This Article deals with the date the provisions of this decree begin to apply (the Zakat Collection Law). It does not set a separate date but ties its taking effect to the date the provisions of Decree No. (17/2/28/3321) dated 21/1/1370 AH are applied.
The practical benefit of this link is that the two decrees begin to apply together:
- Decree No. (17/2/28/3321) dated 21/1/1370 AH.
- This decree, which provides in Article 2 for collecting obligatory zakat from individuals and companies holding Saudi nationality in accordance with the provisions of Islamic Shari'ah.
So there is no period in which one decree applies without the other, and collecting obligatory zakat from Saudis begins on the same date on which the application of Decree No. (17/2/28/3321) begins.
The text does not state the actual date on which Decree No. (17/2/28/3321) began to be applied; it merely refers to it. After it comes Article 4, which provides for the decree to be communicated to whoever needs it to carry out its provisions.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
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Frequently asked questions about Article 3 of the Saudi Zakat Collection Law
When does the Zakat Collection Law take effect?
It takes effect from the date the provisions of Decree No. (17/2/28/3321) dated 21/1/1370 AH are applied, according to the text of the Article.
Does the Article set a separate effective date?
No. It ties taking effect to the date Decree No. (17/2/28/3321) is applied without stating a separate date.
More articles on Entry into Force of the Zakat Collection Decree
The texts are reproduced from the official website of the Bureau of Experts at the Council of Ministers for reference; where they differ, the officially published Arabic text prevails. This content is not legal advice.

