<An official source at the Saudi Zakat and Income Authority said that the initial mechanism for collecting land zakat will be the responsibility of the taxpayer to declare what he owes, and that if he does not declare what he owes in a given year, he will claim it when it appears.
The tax system has not been amended, but the zakat aspect and the expansion of zakatable trade offers, after deliberations that lasted more than five years.

After its approval by the Council of Ministers, and through the strategy of the Ministry of Housing, the Zakat Authority seeks to push for regulations that restore balance to the real estate market in Saudi Arabia, by imposing the legal zakat duty on white land and everything that exceeds the need of the person (taxpayer), obliging owners of unused land to pay fees on it, and adopting steps to limit speculation and high real estate transactions.

The Director General of the Zakat Authority was the first director of the Zakat Department to approve the new system after deliberations that lasted for five years. <The director general of the Zakat Authority, Ibrahim al-Mofleh, had earlier confirmed that the new zakat collection system is different from what the Ministry of Housing is working on, but they will work on two parallel lines without conflict. Another challenge remains with the Ministry of Justice, by accelerating the inclusion of the Kingdom's regions and provinces in the real estate registration system with an electronic system that it started in the past few years to document the “real estate wealth”, to include so far 78 notaries in the Kingdom, out of 95 notaries, and then linking with government agencies, which will facilitate the Zakat Authority to know the owners of these properties and then approve zakat on them.

The Saudi Shura Council had previously confirmed that the new zakat collection system is different from what the Ministry of Housing is working on, but it is working on parallel lines without conflict. <In early June, the Saudi Shura Council approved a draft system for collecting zakat in commercial and professional activities. The new zakat collection system consists of 34 articles that regulate the collection of zakat from commercial and professional activities and is subject to all those who practice them in the Kingdom, non-open investment funds, and real estate for sale or rent, including raw and developed lands, and excludes charities and non-profit organizations. The system includes land intended for sale, provided that the owner acknowledges or offers it for contribution based on apparent evidence or that its area is clearly in excess of the taxpayer's own need and that of his family according to the prevailing customs.