On Sunday 26/12/1441 AH corresponding to 16/08/2020 AD, the First Appeals Chamber for Income Tax Interventions and Disputes formed under Saudi Arabia Royal Decree No. 65474/1439 dated 23/12/1439 AH as per paragraph (b) of Article 67 of the Income tax law issued under the Saudi Arabia Royal Decree No. M1/1425 dated 15/01/1425 AH and amended by the Saudi Arabia Royal Decree No. M113/1438 dated 11/02/1438 AH, was convened at its headquarters in Riyadh, to consider the appeal submitted on 11/07/1438 AH , corresponding to 08/04/2017 AD, by the Company ...., against the decision of the First Preliminary Zakat and Tax Objection Committee in Riyadh no. 10 for the year of 1438 AH, issued in lawsuit no. (13/37) filed by the appellant against the General Authority for Zakat and Income, in which the preliminary decision states the following:

In the form, the objection filed by a …. Company on the estimated tax assessment for the years from 2009 to 2014 AD was accepted.

In the merits, the opinion of the Authority on the estimated assessment was upheld.