On Monday, 13/04/1442AH corresponding to 28/11/2020AD, the First Appeals Chamber for Income Tax Violations and Disputes formed under Saudi Arabia Royal Order No. 65474/1439 dated 23/12/1439AH, based on paragraph (b) of Article Sixty-Seven of the Income Tax Law issued by Saudi Arabia Royal Decree No. M/1/1425 dated 15/1/1425 AH and amended by Saudi Arabia Royal Decree No. M/113/1438 dated 2/11/1438 AH, met at its headquarters in Riyadh to reconsider the appeal submitted on

15/04/1437AH, From/ Company ... And ..., against the decision of the Second Instance Tax Zakat Objection Committee in Dammam No. ( 5) of the year

1437AH, issued in objection No (266) (59), filed by the appellant against the General Authority for Zakat and Tax, in which the preliminary decision ruled as follows:

First: Acceptance of the objection in form from the taxpayer/ company ... on the amount of Zakat determining undertaken by the General Authority of Zakat and Tax for the years from 2011 AD to 2013 AD.

Second: On the merits: