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PRODUCT OVERVIEW

2021
Esteemed clients and partners,

Welcome to ruck Ventilatoren GmbH!

Please discover in the following pages an excerpt from our product range. The complete portfolio
is available on our webpage www.ruck.eu.

New in the range is EMI, a tube fan with integrated silencer and highest aerodynamic efficiency.

In addition, we now offer you more flexibility with many of our fan series. You can now choose
between the following motor types within the series: EC motors, multi steps or voltage
controllable AC motors or frequency controllable three phase motors.

We offer this variety of product types for the benefit of our customers, so that you may always
find the right fan for your application.

If you have further questions and suggestions, please send them by e-mail to sales@ruck.eu

ruck Ventilatoren GmbH


ruck Ventilatoren GmbH is a family owned company specialized in the production of high quality
solutions for the climatization and ventilation sector.

In addition to a wide range of standard products such as tube and duct fans, we attach great
importance to the development of new ideas and specific customer solutions.

Our aim is to offer highly efficient products that exceed future energy efficiency requirements.

All listed fans and air handling units comply with the already valid EU regulations 327/2011
(LOT11) and 1253/2014 (LOT6).

3
SMOKE EXTRACT FANS

MPS…D F4 11.800 m3/h MPC…D F4 T 17.500 m3/h MPC…D F4 TI 12.000 m3/h

ƒƒDual-Use 400 °C / 120 min. and 200 °C ƒƒDual-Use 400 °C / 120 min. and 200 °C ƒƒDual-Use 400 °C / 120 min. and 200 °C
continuous operation continuous operation continuous operation
ƒƒDouble skinned, steel sheet casing with 40 ƒƒInnovative motor cooling concept ƒƒDouble skinned, steel sheet casing with 30
mm mineral wool insulation ƒƒDouble skinned, steel sheet casing with 30 mm mineral wool insulation
ƒƒThree possible discharge directions: left / mm mineral wool insulation ƒƒLinear airflow
right / up ƒƒThree possible exhaust directions: right / ƒƒBackward curved radial impeller with screw
ƒƒBackward curved radial impeller with screw left / upwards tight hub and Taperlock shaft connection
tight hub and Taperlock shaft connection ƒƒBackward curved radial impeller with screw ƒƒIntegrated drain
ƒƒCasing base conceived with integrated tight hub and Taperlock shaft connection
drain ƒƒCasing base conceived with integrated
drain

DVN / DVNI…D F4 18.500 m3/h DHN…D F4 15.700 m3/h AL…D F4 28.000 m3/h

ƒƒDual-Use 400 °C / 120 min. and 200 °C ƒƒDual-Use 400 °C / 120 min. and 200 °C ƒƒDual-Use 400 °C / 120 min. and 60 °C
continuous operation continuous operation continuous operation
ƒƒInnovative motor cooling concept ƒƒInnovative motor cooling concept ƒƒSmoke extract motors energy efficiency
ƒƒSound insulated casing (DVNI) ƒƒCasing made of seawater-resistant class IE3
ƒƒCasing made of seawater-resistant aluminium, base plate and inlet cone are ƒƒHighest efficiency rates due to CFD-
aluminium, base plate and inlet cone are made of galvanized sheet steel optimized 3D rotor and 3D stator blades
made of galvanized sheet steel ƒƒBackward curved radial impeller with screw ƒƒVariable and stepless control by means of
ƒƒBackward curved radial impeller with screw tight hub and Taperlock shaft connection frequency converter
tight hub and Taperlock shaft connection ƒƒSuitable for installation in the fire room
ƒƒIntegrated grease pan with drain ƒƒCone hub for optimal incident flow at the
impeller
ƒƒPowder-coated steel housing
ƒƒExtensive, tested accessories available

4
EXTRACT FANS

MPS...EC 6.900 m3/h MPS...E /...D 11.800 m3/h MPC...EC T/...EC TI 7.600 m3/h

ƒƒFor grease impregnated kitchen exhaust ƒƒFor grease impregnated kitchen exhaust ƒƒMax. medium temperature 120 °C
air, up to 120 °C air, up to 120 °C ƒƒEnergy saving, steplessly controllable EC
ƒƒEnergy saving, steplessly controllable EC ƒƒWith voltage or frequency controllable AC motors
motors motors ƒƒMotor outside the airflow, acc. VDI 2052
ƒƒMotor outside the airflow, acc. VDI 2052 ƒƒMotor outside the airflow, acc. VDI 2052 ƒƒRemovable side walls for variable
ƒƒDouble wall housing with thermal ƒƒDouble wall housing with thermal discharge direction
insulation insulation ƒƒLinear airflow (... EC T I)
ƒƒCasing base conceived with integrated ƒƒCasing base conceived with integrated ƒƒCasing base conceived with integrated
drain drain drain
ƒƒThree possible exhaust directions: right / ƒƒThree possible exhaust directions: right / ƒƒDouble wall housing with thermal
left / upwards left / upwards insulation
ƒƒBackward curved centrifugal impeller ƒƒBackward curved centrifugal impeller ƒƒBackward curved centrifugal impeller

MPC...E T /...D T/...D T I 22.610 m3/h MPC...E /...D /...EC 22.560 m3/h MPX...E/ ...D 6.700 m3/h

ƒƒMax. medium temperature 120 °C ƒƒMax. medium temperature 80 °C ƒƒMax. medium temperature 80 °C
ƒƒWith voltage or frequency controllable AC ƒƒEnergy saving, steplessly controllable EC ƒƒWith voltage or frequency controllable AC
motors motors motors
ƒƒMotor outside of airflow, acc. VDI 2052 ƒƒWith voltage or frequency controllable AC ƒƒMotor outside the airflow acc. VDI 2052
ƒƒRemovable side walls for variable motors ƒƒSingle wall housing with integrated
discharge direction ƒƒThree possible exhaust directions: right / mounting bracket
ƒƒCasing base conceived with integrated left / upwards ƒƒCasing base conceived with integrated
drain ƒƒDouble wall housing with thermal drain
ƒƒDouble wall housing with thermal insulation
insulation ƒƒBackward curved centrifugal impeller
ƒƒBackward curved centrifugal impeller

5
TUBE FANS

AL...EC 11.100 m3/h AL...D 33.600 m3/h ETAMASTER...E /...M /...EC 5.700 m3/h

ƒƒHighly efficient EC motor, energy efficiency ƒƒEfficient IEC standard motor, efficiency ƒƒHighest aerodynamic efficiency through
class IE5, with integrated electronics class IE3, frequency controllable computer optimized, three-dimensionally
ƒƒCFD optimized 3D impeller and 3D stator ƒƒCFD optimized 3D impeller and 3D stator shaped impeller and guide vanes
blades blades ƒƒ Energy saving, steplessly controllable EC
ƒƒA stator downstream of the impeller ƒƒA stator downstream of the impeller motors
increases pressure and efficiency increases pressure and efficiency ƒƒ With asynchronous motors (EM…E)
ƒƒCone hub for optimal incident flow at the ƒƒCone hub for optimal incident flow at the ƒƒ With 3-step AC motors
impeller impeller ƒƒ The motor is protected in the hub area and
ƒƒConveyor temperature up to 60 °C in ƒƒConveyor temperature up to 60 °C in does not influence the airflow
continuous operation continuous operation ƒƒ Casing made out of corrosion resistant
ƒƒRobust, but light welded construction ƒƒRobust, but light welded construction plastic

RS/ ...EC 2.000 m3/h ISOR /...EC 4.400 m3/h EM DUO...EC 4.600 m3/h

ƒƒEnergy saving, steplessly controllable EC ƒƒFully insulated housing ƒƒSound insulated tube fan with redundant
motors ƒƒEnergy saving, steplessly controllable EC operation
ƒƒVoltage controllable AC motors motors ƒƒBuilt-in ETAMASTER diagonal fans, with the
ƒƒHigh quality steel sheet housing, RAL ƒƒWith voltage controllable AC motors highest aerodynamic efficiency
7035 (light grey) powder coated ƒƒSwing-out fan unit ƒƒThree-dimensionally shaped impeller and
ƒƒBackward curved centrifugal impeller ƒƒBackward curved centrifugal impeller guide vanes
ƒƒEnergy saving, steplessly controllable EC
motors
ƒƒThe motor is protected in the hub area and
does not influence the airflow
ƒƒCasing made out of galvanized steel sheet

6
DUCT FANS

ETALINE...EC /...D /...M /...E 23.100 m3/h EMI...M/ ...EC 5.700 m3/h EMKI...EC 10.400 m3/h

ƒƒHigh efficiency diagonal fan ƒƒHighly efficient tube fan with incorporated ƒƒWith high efficiency ETAMASTER dia-
ƒƒThree-dimensionally shaped impeller and ETAMASTER diagonal fans gonal fans
guide vanes ƒƒOptimized sound insulation due to ƒƒEnergy saving, steplessly controllable EC
ƒƒEnergy saving EC motors or asynchronous integrated inlet-side silencer motors
three-phase motors ƒƒSound insulation with mineral wool ƒƒSound optimized housing
ƒƒVoltage controllable or 3-step AC motors ƒƒCompact design, optimized for installation ƒƒRemovable inspection cover
ƒƒMotor is protected in the hub area in false ceilings
ƒƒCasing made out of plastic, galvanized ƒƒEnergy saving, steplessly controllable EC
steel sheet or aluminum motors
ƒƒWith 3-step AC motors
ƒƒCasing made out of galvanized steel sheet

ELKI 10.000 m3/h KVRI /...EC 14.800 m3/h KVR /...EC 14.900 m3/h

ƒƒIntegrated ETALINE diagonal fan ƒƒIn EC or AC version ƒƒEnergy saving, steplessly controllable EC
ƒƒWith voltage controllable AC motors ƒƒSound insulated housing motors
ƒƒSound optimized housing made out of ƒƒSwing-out fan unit for cleaning and ƒƒWith voltage controllable AC motors
galvanized steel sheet maintenance ƒƒSwing-out fan unit for easy cleaning and
ƒƒRemovable inspection cover ƒƒWith peripheral, 20 mm wide stan- maintenance
dard flange ƒƒWith peripheral, 20 mm wide stan-
ƒƒBackward curved centrifugal impeller dard flange
ƒƒBackward curved centrifugal impeller

7
ROOF FANS

DHA/...P 900 m3/h DHA...ECP/...EC CP 1.300 m3/h DHA...P/...EC/...ECP 18.700 m3/h

ƒƒHorizontal discharge ƒƒHorizontal discharge ƒƒHorizontal discharge


ƒƒAC-motors, voltage controllable ƒƒEnergy saving, steplessly controllable EC ƒƒAC motors, voltage controllable
ƒƒWith device switch (DHA…P) motors
ƒƒEnergy saving, steplessly controllable EC
ƒƒWeather resistant plastic ASA, RAL 7012 ƒƒConstant pressure control (DHA…EC CP) motors
ƒƒSwing-out fan unit ƒƒWith device switch ƒƒWith device switch (DHA…P/...ECP)
ƒƒBackward curved centrifugal impeller ƒƒWeather resistant plastic ASA, RAL 7012 ƒƒHousing made of seawater-resistant
ƒƒSwing-out fan unit aluminium AlMg3
ƒƒBackward curved centrifugal impeller ƒƒSwing-out fan unit
ƒƒBackward curved centrifugal impeller

DVA/...P 10.900 m3/h DVA...EC/...ECC/...ECP/...ECCP 14.900 m3/h DVN/DVNI...E/...D/...EC 18.580 m3/h

ƒƒVertical discharge ƒƒVertical discharge ƒƒFor grease impregnated kitchen exhaust


ƒƒAC motors, voltage controllable ƒƒEnergy saving, steplessly controllable EC air, up to 120 °C
ƒƒWith device switch (DVA…P) motors ƒƒMotor outside the airflow, acc. VDI 2052
ƒƒHousing made of seawater-resistant ƒƒIntegrated constant pressure control ƒƒSound insulated housing (DVNI) made of
aluminium AlMg3 (DVA…ECC/...ECCP) seawater-resistant aluminium AlMg3
ƒƒSwing-out fan unit ƒƒWith device switch (DVA…ECP/...ECCP) ƒƒIntegrated grease pan with drain
ƒƒBackward curved centrifugal impeller ƒƒHousing made of seawater-resistant ƒƒEC motors or AC motors, voltage or
aluminium AlMg3 frequency controllable
ƒƒSwing-out fan unit ƒƒSwing-out fan unit
ƒƒBackward curved centrifugal impeller ƒƒBackward curved centrifugal impeller

8
RECUPERATIVE HEAT RECOVERY

ETA K...F ETA K...H

The ultracompact ETA K...F device is suitable for ceiling The ETA K...H, with horizontal air connections, is suitable
mounting in office buildings, restaurants, shops or cafes. for installation in the technical room. With appropriate
accessories also for outdoor installation.

The ETA KOMPAKT units are equipped with a highly efficient counter cross heat exchanger and a heat recovery rate of up to
90 %.
Heat recovery is already equipped in the standard version with a bypass for free night cooling in summer or antifreeze in
winter. All devices have an integrated factory tested microprocessor control. The use of highly efficient EC fans is a matter
of course.

ETA K...V

The ETA K...V compact ventilation units, with vertical air


connections, are the ideal solution for installation in the
technical room with their small footprint.

9
REGENERATIVE HEAT RECOVERY

ROTO K...H ROTO K...V

ROTO K…H with horizontal air connections can be installed The compact construction with the vertical air connections,
in technical rooms, but with the appropriate accessories it is offers flexible installation possibilities.
also suitable for outdoor installation.

The ROTO KOMPAKT series has a built-in rotary heat exchanger with a heat recovery rate of 80 %.
The humidity recovery of 60 % ensures a comfortable room climate in winter as well. Used are EC fans with pressure and
volume flow control.

ACCUFLOW

ACCUFLOW K...F ACCUFLOW K...H

The ACCU K...F series is designed for ceiling installation. The ACCU K...H series with horizontal air connections can be
installed in a technical room.
The high-performance heat recovery of over 90% consists of two static storage masses, through which outdoor air and
extract air pass alternatively via a damper system.

10
COMPACT AHU WITHOUT HEAT RECOVERY

SL

The extract and supply units of the SL ranges are used for applications with airflow rates between 1.500 m³/h and 4.400 m³/h.
The integrated control of the air supply units allows the connection of an extract unit for a demand-oriented ventilation
system.

AIR SUPPLY UNITS WITH ELECTRIC HEATING

FFH...EC

The compact design makes the new FFH range stand out. Equipped with EC motors and an integrated control, it is also easy
to install.

11
ruck Ventilatoren GmbH
Max-Planck-Str. 5
D-97944 Boxberg
Tel. +49 (0)7930 9211-300
Fax +49 (0)7930 9211-166
www.ruck.eu
info@ruck.eu

Subject to error and technical modification EN 2021-11


MATERIAL SUBMITTAL
Bldg No.: Submittal No: MOC-MAR-MEC-022-R0 Date : 5-Jan-22
Discipline: Civil Structural Architectural Mechanical Electrical

Sl.No. Material Code Name of Material Revision Action Code


1 ****** 1-Ventilation Fans 0
Brand : RUCK Ventilatoren.

Contractor:
Prepared By: Submitted By: Noted By: pp

Discipline Engineer QC Engineer Project Manager

Received for Review: Return & Received by Contractor:

Action Code: A - Approved B - Approved as noted C - Disapproved, Resubmit D - Rejected


The approval doesn't relieve the contractor from his contractual obligations and responsibilities.
Consultant Comments:
Project Consultant: Design Consultant:
- provide test certificate
- Provide AMCA & SASO certificate

Discipline Engineer Representative Engineer


Date : jan.06.2022 Date :

Owner Remarks : Owner Signature:

Date:
Project Management

SITE TRANSMITTAL
MATERIAL SUBMITTAL
PROJECT : MISK CREATIVE HUB TRANSMITTAL NO.: MS-HO-MCH-012
CONSULTANT : V3 MIDDLE EAST ENGINEERING CONSULTANTS CO. REV. 1
CONTRACTOR : HAVELOCK ONE INTERIORS CONTRACT NO. : 3210808
PACKAGE :
TO :
DISCIPLINE : MECHANICAL

ITEM ACTION
SUBMITTAL
REF QTY MATERIAL DESCRIPTION TYPE + CODE **
NO. CODE *

1 Ventilation Fans (RUCKS) MD 1

SUBMITTED BY: Sherif DATE : 22-Sep-21

RECEIVED BY : MAZEN A AJRAM DATE :


26-09-21

COPIES: Director : Nigel Wilson Project Manager : Mohammed Abboudeh


Document Controller : Mohammed Lateef

Concerned party to enter ACTION CODE and REMARKS


Consultant Remarks :
SELECTED FANS ARE CONFORMING TO DESIGNED CAPACITIES.
CONTRACTOR TO ENSURE THAT NOISE LEVELS ARE WITHIN THE APPROVED LIMITS.
CONTRACTOR TO SPECIFY IF THE LOCAL DEALER IS VENTILATION SOLUTION OR AMAQ AL BAYDAA' TRADING.
CONTRACTOR MUST SUBMIT A WARRANTY DOCUMENT FROM LOCAL DEALER TO THE OWNER FOR A FIVE YEARS PERIOD.

Name MAZEN A AJRAM Signature Date 26-09-21


Corrections or comments made relative to submittals during this review does not relieve the contractor from compliance with
the requirements of the drawings and specifications. This check is only for review of general conformance with the design concept
of the project and general compliance with the information given in the contract documents. The contractor is responsible for
confirming and correlating all quantities and dimensions, selecting fabrication process and techniques of construction; coordinating
his work with that of other trades, and performing his work in a safe and satisfactory manner.

Resident Enginner : DATE :

Owner : DATE :

RECEIVED BY CONTRACTOR : DATE :

COPIES: [CONSULTANT RESIDENT ENGNEER]

+ TYPE: SD: Shop Drawings * SUBMITTAL CODE: ** ACTION CODE:


SM: Sample 1: Submitted for Approval A: Approved
GT: Guarantee 2: Submitted for your Information B: Approved as Noted
MD: Manufacturer's Data C: Revise & Resubmit
CT: Certificates D: Rejected
OT: Others E: Information Noted

This is Controlled Document.

Document Number: HAHI-003 Revision: 00 Issue Date: 04 Sept 2018


8/2/22, 12:04 PM Aconex

Nupco 3 - NUPCO Dammam


8125 Prince Sultan St.
Al Rawda, Murjana Tower
PO Box 127246
Jeddah
21352 Saudi Arabia

MAIL TYPE MAIL NUMBER REFERENCE NUMBER


Workflow Transmittal JAS-WTRAN-003133 JAS-WTRAN-003133

Final (WF-002293) Pre-Qualification for Ventilation Fan - ruck

From Mr Ahmad Alsayed - JASARA

To (3) Mr SHERWIN VALENCIA - Creet International Contracting (+2 more...)

Cc (14) Mr Mohammed Al-Nator - Creet International Contracting (+13 more...)

Sent Tuesday, 2 August 2022 11:56:07 AM AST (GMT +03:00)

Status N/A

DOCUMENT ATTACHMENTS (1)

(0 selected)

File Document No Revision Revision Date Title Status

CRT-NPC-DMM-PQD-MECH-00026 01 01/08/2022 Pre-Qualification for Ventilation Fan - ruck B - Approved with Comments

MESSAGE

Workflow Review History

The attached documents have completed the "Pre-Qualification for Ventilation Fan - ruck" workflow with the following results :

This transmittal was automatically generated.

Doc No Step Participant Review Outcome Comments

- The brand its approved subject to compliance to the required specifications in the
material submittal. - The contractor to submit a third supplier for acceptance. - The final
CRT-NPC-DMM-PQD-MECH-
Mechanical Approval A Alsayed B - Approved with Comments selection and approval is subject to client approval. - The contractor to consider in his
00026
procurement plan the international logistics issues and prepare the contingency plans
to recover in case of any delay.

https://ksa1.aconex.com/Logon?mainTarget=%2FViewCorrespondence%3FCorrespondence_ID%3D1354518007%26CORRESPONDENCE_MAILBO… 1/1
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‫‪100221056878031‬‬

‫ﺗﺎرﻳﺦ اﻹﺻﺪار‪2022/06/19 :‬‬


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‫ﺷﻬﺎدة ﺗﺴﺠﻴﻞ ﻓﻲ ﺿﺮﻳﺒﺔ اﻟﻘﻴﻤﺔ اﻟﻤﻀﺎﻓﺔ‬


‫‪VAT Registration Certificate‬‬

‫ﺗﺸﻬﺪ اﻟﻬﻴﺌﺔ اﻟﻌﺎﻣﺔ ﻟﻠﺰﻛﺎة واﻟﺪﺧﻞ ﺑﺄن اﻟﻤﻜﻠﻒ أدﻧﺎه ﻣﺴﺠﻞ ﻓﻲ ﺿﺮﻳﺒﺔ اﻟﻘﻴﻤﺔ اﻟﻤﻀﺎﻓﺔ‬
‫ﺑﺘﺎرﻳﺦ ‪2018/12/03‬‬
‫‪Hereby, The General Authority of Zakat & Tax (GAZT) certifies that the taxpayer below is‬‬
‫‪VAT registered on 03/12/2018‬‬

‫‪Taxpayer Name:‬‬ ‫ﻣﺆﺳﺴﺔ اﻋﻤﺎق اﻟﺒﻴﺪاء ﻟﻠﺘﺠﺎرة‬ ‫اﺳﻢ اﻟﻤﻜﻠﻒ‪:‬‬

‫‪VAT Registration Number:‬‬ ‫‪302177114900003‬‬ ‫رﻗﻢ اﻟﺘﺴﺠﻴﻞ اﻟﻀﺮﻳﺒﻲ‪:‬‬

‫‪Effective Registration Date:‬‬ ‫‪2019/01/01‬‬ ‫ﺗﺎرﻳﺦ ﻧﻔﺎذ اﻟﺘﺴﺠﻴﻞ‪:‬‬

‫‪Taxpayer Address:‬‬ ‫اﻟﺮﻳﺎض‪،‬اﻟﺮﻳﺎض‪،‬ﻣﺤﻤﺪ اﺑﺮاﻫﻴﻢ ﺑﻦ ﻣﺎﺿﻲ ‪13214،‬‬ ‫ﻋﻨﻮان اﻟﻤﻜﻠﻒ‪:‬‬

‫ﻛﻤﻜﻠﻒ ﻣﺴﺠﻞ ﻓﻲ ﺿﺮﻳﺒﺔ اﻟﻘﻴﻤﺔ اﻟﻤﻀﺎﻓﺔ‪ ،‬ﻻ ﻳﺠﻮز ﻟﻚ ﺗﺤﺼﻴﻞ ﺿﺮﻳﺒﺔ اﻟﻘﻴﻤﺔ اﻟﻤﻀﺎﻓﺔ ﻣﻦ ﻋﻤﻼﺋﻚ ﻗﺒﻞ ﺗﺎرﻳﺦ‬
‫ﻧﻔﺎذ اﻟﺘﺴﺠﻴﻞ ﺑﺎﻟﻀﺮﻳﺒﺔ‪ .‬ﻓﻲ ﺣﺎل ﺗﺒﻴﻦ ﻏﻴﺮ ذﻟﻚ‪ ،‬ﺳﺘﻘﻮم اﻟﻬﻴﺌﺔ اﻟﻌﺎﻣﺔ ﻟﻠﺰﻛﺎة واﻟﺪﺧﻞ ﺑﺘﻨﻔﻴﺬ اﻟﻐﺮاﻣﺎت اﻟﻤﺴﺘﺤﻘﺔ‬
‫‪100221056878031‬‬

‫ﺗﺎرﻳﺦ اﻹﺻﺪار‪2022/06/19 :‬‬


‫اﻟﺮﻗﻢ اﻟﻤﻤﻴﺰ‪3021771149 :‬‬

‫‪Taxpayer Name:‬‬ ‫ﻣﺆﺳﺴﺔ اﻋﻤﺎق اﻟﺒﻴﺪاء ﻟﻠﺘﺠﺎرة‬ ‫اﺳﻢ اﻟﻤﻜﻠﻒ‪:‬‬

‫‪CR / License / Contract No.:‬‬ ‫‪1010595958‬‬ ‫رﻗﻢ اﻟﺴﺠﻞ‪/‬اﻟﺮﺧﺼﺔ‪/‬اﻟﻌﻘﺪ‪:‬‬

‫‪Tax Period:‬‬ ‫رﺑﻊ ﺳﻨﻮي‪Quarterly-‬‬ ‫اﻟﻔﺘﺮة اﻟﻀﺮﻳﺒﻴﺔ‪:‬‬

‫‪First Filing due date:‬‬ ‫‪2019/04/30‬‬ ‫ﺗﺎرﻳﺦ اﺳﺘﺤﻘﺎق أول إﻗﺮار ﺿﺮﻳﺒﻲ‪:‬‬

‫ﻛﻤﻜﻠﻒ ﻣﺴﺠﻞ ﻓﻲ ﺿﺮﻳﺒﺔ اﻟﻘﻴﻤﺔ اﻟﻤﻀﺎﻓﺔ‪ ،‬ﻻ ﻳﺠﻮز ﻟﻚ ﺗﺤﺼﻴﻞ ﺿﺮﻳﺒﺔ اﻟﻘﻴﻤﺔ اﻟﻤﻀﺎﻓﺔ ﻣﻦ ﻋﻤﻼﺋﻚ ﻗﺒﻞ ﺗﺎرﻳﺦ‬
‫ﻧﻔﺎذ اﻟﺘﺴﺠﻴﻞ ﺑﺎﻟﻀﺮﻳﺒﺔ‪ .‬ﻓﻲ ﺣﺎل ﺗﺒﻴﻦ ﻏﻴﺮ ذﻟﻚ‪ ،‬ﺳﺘﻘﻮم اﻟﻬﻴﺌﺔ اﻟﻌﺎﻣﺔ ﻟﻠﺰﻛﺎة واﻟﺪﺧﻞ ﺑﺘﻨﻔﻴﺬ اﻟﻐﺮاﻣﺎت اﻟﻤﺴﺘﺤﻘﺔ‬

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