On 23/03/1442 AH, corresponding to 11/09/2020 AD, the First Appeals Chamber for Income Tax Interventions and Disputes met at its headquarters in the city of Riyadh to consider the appeal submitted on 15/03/1439 AH, by a taxpayer, a company, on the decision of the Second Primary Tax Zakat Objection Committee in Jeddah, No. 1 for the year 1439 AH. The appeal had been submitted by the appellant against the General Authority for Zakat and Income. The primary decision is summarised as follows:

First: acceptance of the appeal submitted by the company regarding the zakat assessment made by the General Authority for Zakat and Income for the years 2010 AD to 2012 AD.

Second: on topic:

• 1. Support for the authority to not deduct lands from the taxpayer’s zakat base for the years of the dispute.

• 2. Support for the authority’s decision to not deduct foreign investments from the taxpayer’s zakat base for the year of the dispute.