On 18/03/1442 AH, corresponding to 04/11/2020 AD, the First Circuit held a session to consider the lawsuit filed by a taxpayer against the General Authority for Zakat and Tax (ZATCA). As the lawsuit met the statutory conditions outlined, it is filed before the General Secretariat of Tax Committees Under No. (10494-2019V) on 12/10/2019 AD.

The facts of the lawsuit can be summarised in the following: the appellant (national identity no.: … the owner of an establishment for contracting, commercial registration no. ...) filed a statement of appeal objecting to the authority’s decision to reevaluate the company’s declaration for the fourth quarter of 2018 and impose a value-added tax on the appellant in the amount of SR15,555.64. The appellant asked that the imposed penalty be dismissed.

The authority responded to the appeal statement with the following: