SZTAC 61/2020/IR;Z/160/2018
In case of the taxpayer applies the accrual principle, if there's a difference in the financial period between what has been paid by the ministry of finance of subsidies and what has been registered in the financial statements it doesn't mean that there is no adequate disclosure from the taxpayer.
Background
First Acceptance of the objection in form from the taxpayer company..... on the zakat assessment for the year of 2008AD and the support spreads for the years from 2004 to 2007 according to the merits of the decision the manner stipulated herein.
Second:- in the matter
1- upholding the eligibility of the authority to recalculate the due zakat on the difference of support received from subsidies for the years from 2004AD to 2007 according to the merits of the decision
2- upholding the taxpayer in acceptance the clause of damaged Goods miscellaneous expenses and rye subsidies
3- Demise of the disagreement between about the clause of severance pay provision according to the merits of the decision
4- upholding the taxpayer in acceptance the deduction expenses as a permissible expense to deduction of his zakat base according to the merits of the decision.