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What is a Zakat Return? And what are its types?

We need a definition for Zakat Return. A Zakat Return is required to be filed by any establishment that practices any profitable or business activity.   
There are two types of Zakat Returns
  • Zakat Accounts Retur​n: for establishments that have regular accounts (financial statements).
  • Zakat Estimated Return: for Saudi and GCC establishments, that meet the terms of residency, and in case such establishments do not own regular accounts. ​​