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What is the ruling on a merchant issuing invoices in the names of individuals who did not purchase goods from him, in order to cover tax expenses for a percentage, and is this transaction permissible given the mutual benefit it entails? What is the ruling on renting a commercial registration to another merchant for a percentage, knowing that the taxes on this registration are greater than the percentage the owner of the registration receives? And what is the ruling on someone who obtains a commercial registration but does not actually practice business with it, then issues fictitious invoices to those who need them for a certain percentage, knowing that what is stated in these invoices is a lie and fabrication, regardless of whether it is declared to the tax authorities and fees are paid or not declared and not paid?

1 min readAlso available in العربية

Taxes are divided into legitimate and illegitimate. Legitimate taxes may not be evaded or circumvented. Illegitimate taxes may be evaded or reduced. Assisting in the evasion of illegitimate taxes is permissible to alleviate injustice, but it is not permissible for one who assists in this to take a fee for their assistance unless they perform an actual service that requires effort or money. One in whose name invoices are registered is not entitled to a percentage or a lump sum, but an accountant may take a fee for writing invoices. Renting out a commercial register is impermissible, and therefore, mediation in it is also impermissible. One who falsifies invoices while also renting out their commercial register commits two errors and must repent.

Summarized from the full answer at Ftawy · reviewed Sep 2, 2026

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