Restricted Zakat certificate
In one sentenceA certificate ZATCA issues to a business with restrictions on its use, instead of the unrestricted certificate, when it still has dues or unresolved remarks.
Simply put
A restricted certificate lets the business continue some of its dealings while something still prevents the full certificate, such as amounts not yet paid.
Do not rely on it for every transaction: some parties require the unrestricted certificate, so ask them in advance and arrange to pay what you owe.
Example
A contracting business filed its return but still owes an unpaid Zakat difference: it may get a restricted certificate that is enough for some procedures, but it needs the unrestricted certificate before receiving a final payment that requires it.
Don't confuse it with
Zakat certificateThe full Zakat certificate proves the business's compliance without restriction, while the restricted one is valid for limited purposes.