Zakat assessment
In one sentenceZATCA's determination of the Zakat due from a business after examining its return; it may match the return or exceed it if ZATCA adjusts some items.
Simply put
After the return is filed, ZATCA may review it and request documents, then issue an assessment for the amount it considers due.
If the assessment is higher than your return, you can either pay or object within the statutory period.
Worked example
An establishment declared Zakat of 10,000 SAR, and ZATCA added to its base an item it considered non-deductible.
Zakat per the return10,000 SAR
Zakat per the assessment12,000 SAR
Difference12,000 − 10,000
Difference to pay or object to2,000 SAR
Don't confuse it with
Zakat returnThe return is submitted by the business, and the assessment is issued by ZATCA after examination.