On 04/06/1442 AH, corresponding to 01/01/2017 AD, the third circuit held a session to  consider a lawsuit, filed before the General Secretariat of Tax Committees Under No. (7-11-2019), dated 15/10/2019 AD.

The facts of this lawsuit are be summarised below.

The appellant appealed the final assessment by the General Authority for Zakat and Tax (ZATCA) for the tax period of the fourth quarter of 2018. The appeal listed objections to: the item of domestic sales subject to basic tax and the imposition of fines for errors in the declaration and a delay in payment for VAT purposes.

After submitting the appeal statement to the defendant, the ZATCA, it answered as follows:

Subjective defences: