On 13/04/1442 AH, corresponding to 11/28/2020 AD, the First Appellate Circuit met for income tax violations and disputes met at its headquarters in the city of Riyadh, in order to consider the appeal submitted on 04/15/1437 AH, by a taxpayer, a company, against the decision of the Second Primary Tax Zakat Objection Committee in Jeddah, No. 5 for the year 1437 AH, on objection no. 59 and objection no. 266 filed by the appellant against the General Authority for Zakat and Income (ZATCA). The preliminary decision was as follows:

First: acceptance of the objection of the taxpayer on the tax zakat assessment made by the ZATCA for the years 2001 AD to 2008 AD.

Second: on the topic:

• 1. Supporting the authority in not responding to the taxpayer’s request to deduct the value of machinery and equipment from his zakat base for the years subject to the objection.