On 28/01/1442 AH, corresponding to 16/9/2020 AD, the First Appellate Circuit for income tax violations and disputes met at its headquarters in Riyadh, to consider the appeal submitted on 22/07/1440 AH, corresponding to 28/03/2019 AD, from a company on the decision of the Second Primary Zakat Tax Objection Committee in Riyadh, No. (32) of 1439 AH, issued in Case No. (32/39). The decision was for a dispute between the appellant and the General Authority for Zakat and Income (ZATCA), and is summarised by the following:

First: acceptance of the objection of the company on the tax assessment for the years from 2007 AD to 2013 AD.

Second: On topic:

• 1. Rejecting the taxpayer’s objection to the item amending the authority’s tax returns for the years 2007 and 2008 after five years.

• 2. Rejecting the taxpayer’s objection to the tax liabilities item.