SZTAC 122/2020/IAR;2018/1878/Z
Type
Case
Court
Saudi Arabia Zakat and Tax Appeal Committees
Jurisdiction
Saudi Arabia
Taxonomy
Appeals, General Personal Property Law, Taxes Management
Decision date
1 Jan 2020
The failure to own the property is not a ground for not calculating the expenses necessary to prepare and consider it as expenses that shall be deducted from the taxpayer’s base.
Background
First: To admit in form the taxpayer’s objection, in accordance with the reasons and recitals in this decision.
Second: On merits:
To uphold the taxpayer's objection to not deduct the projects in progress for 2005 and 2007 from his Zakat base, in accordance with the reasons in this decision.
Whereas this decision was not accepted by GAZT, it submitted to the Appeals Chamber a memorandum of appeal including in summary: