SZTAC 102/2020/IAR;2018/1559/Z
The fact that the sums formed by the balance of receivables were not from loans or debts, but rather represented commercial receivables, transactions of services and the purchase of other materials, does not affect the consideration of the balances of such receivables as forming money with the Zakat payer on which Zakat is due.
Background
On Wednesday 24/04/1442 AH corresponding to 09/12/2020 AD, First Appeals Chamber for Income Tax Interventions and Disputes, formed pursuant to Saudi Arabia Royal Decree No. 65474/1439 dated (23/12/1439 AH) was convened at its headquarters in the city of Riyadh, to consider the appeal submitted on 07/07/1438 AH, by Institution ....on the decision of the Second Primary Tax Zakat Objection Committee in Jeddah, No. (11) of 1438 AH, issued in objection no. (2146/24/1436) filed by the appellant against Zakat, Tax and Customs Authority, in which the preliminary decision states the following:
First: In the form, acceptance of the objection filed by an institution ....on the Zakat assessment for the two years ending on 30/04/2012 and 30/04/2013, according to the grounds for the decision.
Second: On the merits: