SZTAC 60/2020/IR;2018/1569/Z
The requirement of Zakat on the amount allocated to the capital shall not negate the alleged lack of a license for the facility or the absence of lands to establish the activity on it in case the taxpayer does not provide evidence negates the evidence of capital remains in the possession of the facility.
Background
On Monday, 09/01/1442AH corresponding to 07/09/2020AD, the First Appeals Chamber for Income Tax Violations and Disputes formed under Saudi Arabia Royal Order No. 65474/1439 dated 23/12/1439AH, based on paragraph (b) of Article Sixty-Seven of the Income Tax Law issued by Saudi Arabia Royal Decree No. M1/1425 dated 15/1/1425 AH and amended by Saudi Arabia Royal Decree No. M113/1438 dated 2/11/1438 AH, met at its headquarters in Riyadh to reconsider the appeal submitted on 27/02/1439AH, corresponding to 16/11/2017 AD from/ establishment..., against the decision of the Primary Tax Zakat Objection Committee in Dammam, No. (27) of the year1438AH, issued in Case No. (18) of the year1437AH, filed by the appellant against the General Authority for Zakat and Tax, in which the preliminary decision ruled as follows.