SZTAC 59/2020/IR;2018/1562/Z
Type
Case
Court
Saudi Arabia Zakat and Tax Appeal Committees
Jurisdiction
Saudi Arabia
Taxonomy
Financial Services & Activities, General Tax Law
Decision date
27 Aug 2020
Catchwords
Document - Financial Statements - Accounts - Evidence - Manipulations - Time Period
A taxpayer appealed a decision in support of the ZATCA’s zakat assessment for the years 2011 AD to 2013 AD.
Background
First: acceptance of objection in form from an institution to the zakat assessment conducted by the General Authority for Zakat and Tax (ZATCA) for the years 2011 AD to 2013 AD.
Second: on the matter:
1. Upholding the accountability of the taxpayer for the years 2011 AD to 2013 AD.
2. Upholding the authority in not approving the financial statements for the years 2011 AD to 2013 AD.
3. Upholding the authority in not calculating the capital money and the estimated profits for the years 2011 AD to 2013 AD.
The decision was not accepted by the taxpayer and an appeal statement was filed with the chamber, summarised as follows: