On Wednesday 25/03/1442 AH corresponding to 11/11/2020 AD, the First Appeals Chamber for Income Tax Interventions and Disputes formed pursuant to Saudi Arabia Royal Decree No. 65474/1439 dated 23/12/1439 AH based on Paragraph (b) of Article 67 of the Law Income tax issued by Saudi Arabia Royal Decree No. M1/1425 dated 15/10/1425 AH and amended by Saudi Arabia Royal Decree No. M113/1438 dated 20/11/1438 AH, met at its headquarters in Riyadh, to consider the appeal submitted on 04/03/1438 AH, from / Company (...), on the decision of the Primary Tax Zakat Objection Committee in Dammam, No. (29) for the year 1437 AH, issued in Case No. (8) for the year 1436 AH, filed by the appellant in the face of the General Authority for Zakat and Income, which the preliminary decision was ruled as follows: