The book aims to provide the reader with the basic principles of tax systems and thus accounting for the financial document for the renewal of their relationship to pray and then take the tax system and tax Alzkoi in Saudi Arabia in some detail all of whom are in this area, whether in theory or in practice. ونظراً لكون النظام الضريبي والزكوي في المملكة العربية السعودية يوضع للتجديد والتطور وظهور تفسيرات جديدة، فلقد حاول المؤلفون إدخال جميع تلك التعديلات على محتويات الطبعة الجديدة ليتماشى مع تلك التطورات مستفدين بذلك من خبرة المؤلفين العلمية في هذا المجال. Given that the tax system and Alzkoi in Saudi Arabia placed for the renovation and development and the emergence of new interpretations, the authors have tried to introduce all those amendments to the contents of the new edition of line with those developments so beneficiaries of the authors of scientific expertise in this area.