On Wednesday, 14/01/1442 AH, corresponding to 02/09/2020 AD, the First Appellate Department for Violations and Disputes of Income Tax convened in accordance with Saudi Arabia Royal Decree No. 65474/1439 dated 12/23/1439 AH, based on paragraph (b) of Article Sixty-Seven of the Income Tax System issued by Saudi Arabia Royal Decree No. M1/1425 dated 15/10/1425 AH and amended by Saudi Arabia Royal Decree No. M113/1438 dated 20/11/1438 AH. The meeting was held at its headquarters in Riyadh, to consider the appeal submitted on 06/15/1437 AH, corresponding to 24/03/2016 AD, by [Company Name] against the decision of the Primary Zakat and Tax Appeal Committee in Dammam, numbered (1) for the year 1437 AH, issued in Case No. (21) brought by the appellant against the General Authority for Zakat and Income. The primary decision therein ruled as follows:

First: Formally accepting the objection from [Company Name] against the zakat and tax assessment conducted by the General Authority for Zakat and Income for the years from 2007 to 2009.

Second: In merits,