SZTAC 64/2020/IR;2018/1672/W
The established principle in tax matters relates to a certainty rule, which means the clarity of the tax base and its withholding rate, given that this rule is one of the principles on which any tax legislation is based.
Background
On Saturday, 24/01/1442 AH corresponding to 12/09/2020, the First Appellate Circuit of Income Tax Violations and Disputes constituted according to Saudi Arabia Royal Order No. 65474/1439 dated 23/12/1439 AH as per paragraph (B) of Article 67 of Income Tax Law promulgated by Saudi Arabia Royal Decree No. M1/1425 dated 15/1/1425 AH amended by Saudi Arabia Royal Decree No. M113/1438 dated 02/11/1438 AH, held at its headquarters in Riyadh, to consider the appeal brought by ..... Company on 28/03/1438 AH corresponding to 26/01/2017, to challenge the Third Circuit of the First Instance Tax Zakat Objection Committee in Riyadh decision No. (4) of 1438 issued in Objection No. (4/3) filed by the appellant against GAZT, in which the preliminary decision determined that:
First: To admit in form the objection submitted by ………………………. Company, in accordance with the recitals in this decision.
Second: On merits: