What is the ruling on purchasing devices in installments from Jarir Bookstore via the Samba Jarir (Samba Al-Khair) card, with an annual fee of 300 Saudi Riyals, and is this considered Tawarruq?

Samba credit card is usurious and forbidden because it charges interest on late payments. Its prohibition was issued by the Permanent Committee for Issuing Fatwas, and Sheikh Ibn Uthaymeen also issued a fatwa prohibiting it.

As for the Samba Jarir card, its contract must be reviewed. If its issuance fees do not exceed the actual value and it does not impose penalties for late payments, then there is no objection to it. Otherwise, it is usurious.