GAZT accepts the settlement of accounts of small establishments, which activities do not require keeping regular books and records, using the estimative method. Zakat payer is classified as a small-sized one if he meets the following conditions:
A. He does not have any imports or contracts.
B. The number of commercial registers through which the establishment operates should not exceed five.
C. The number of establishment's workers should not exceed 10, if the business activity thereof is commercial only, and 30 for other activities (contracting, services or professions).
If an establishment is no longer classified as a small-sized zakat payer, it shall cease be treated as a small establishment and, accordingly, must keep regular books and records.
The following activities shall not be classified as small establishments even if they meet the above conditions:
- Wholesale traders.
- Gold and jewelry traders.
- Motorcar showrooms.
- Financial establishments and banking activities.
- Education services.
- Hotels and furnished apartments.
- Commercial agencies.
- Health activities and services.