SZTAC 133/2020/IAR; 1571/2018/Z
The Appellate Committee has the discretionary authority to assess and evaluate the facts in each dispute individually, and the committee's change of stance on a particular matter does not affect its ability to consider and assess the dispute's outcome, as long as its decision was based on valid reasons to reach the conclusion it arrived at.
Background
On Saturday, 04/05/1442 AH, corresponding to 19/12/2020 AD, the First Appellate Division for Violations and Disputes of Income Tax, constituted by Saudi Arabia Royal Decree No. 65474/143 dated 23/12/1439 AH, based on Article 67(b) of the Income Tax System issued by Saudi Arabia Royal Decree No. M1/1425 dated 15/01/1425 AH, as amended by Saudi Arabia Royal Decree No. M113/1438 dated 11/11/1438 AH, convened in Riyadh. The session was held to review the appeals submitted on 03/06/1439 AH by [Company Name], and on 03/03/1439 AH by the General Authority for Zakat and Income. These appeals were directed against the decision issued by the Primary Committee for Zakat and Tax Objections in Dammam, numbered (29) for the year 1438 AH, regarding the case numbered (2) initiated by the taxpayer under review. The said decision ruled as follows: