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Tax and Zakat Accounting in KSA

Depreciation rates used in financial accounting shall not be used in tax accounting whereas tax law gives tax credits to tax payers by using accelerated depreciation rates for some groups of assets (1.5 Marks).

Required: State depreciation rates under the Article 17 of the Saudi Income.

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The paragraph (e) in the article 17 of the Saudi income tax explained how depreciation expense is calculated for any group of assets. (2.0 Marks).

Required:

  • Discuss In Detail This Article
  • Give a numerical example explaining the applicability of the paragraph (e) in the article 17 of the Saudi income tax.

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