Commercial Books(In Arabic: دفاتر تجارية) a set of commercial books that the tax or zakat payer keeps, in which he records all the details of his business.
Commitment(In Arabic: التزام) It is the fulfillment of all the obligations, tasks, and duties imposed on the taxpayer or the person subject to tax as per laws, regulations and bylaws issued by the tax regulator.
Compliance(In Arabic: امتثال ضريبي) Voluntary commitment to the provisions of laws, regulations, and bylaws for Zakat or tax.