First: the General Authority for Zakat and Income (the GAZT) rejected an objection submitted by an institution, the appellant, on its tax assessment for the period from 01/01/2013 AD to 04/01/2015 AD.

This decision was not accepted by the appellant and it submitted an appeal to the department. The statement of appeal included the following summary:

The appellant objected to the total sum in the tax assessment submitted by the GAZT, amounting to SR169,237, because the GAZT made the assessment on a discretionary basis without regard toa sale contract signed with a Saudi investor, resulting in a foreign investor failing to profit as a result of that sale.

On Tuesday 17/06/1441 AH, corresponding 11/02/2020 AD, the circuit held its session to consider the case. The appellant’s representative and representatives of the commission attended .