The case was to consider the appeal submitted on 10/11/1441 AH, corresponding to 30/06/2020 AD, by an attorney for a taxpayer, a company against the decision of the First Appeals Chamber for Income Tax Interventions and Disputes in the city of Dammam No. 2020-55-1ZD, case no. 2019-10530-Z. The appeal was related to the taxpayer’s objection to the zakat assessment for the year 2017 AD, which was filed by the taxpayer against the Zakat, Tax and Customs Authority (ZATCA), in which the decision of the adjudication chamber ruled the following: non-acceptance of a company’s claim from a formal point of view as it was submitted after the deadline for the objection had expired.

This decision was not accepted by the taxpayer and an appeal statement was submitted that included the following summary: