On 9/2/1442 AH, corresponding to 26/9/2020 AD, the first appeals chamber for income tax and interventions met at its headquarters in Riyadh to consider the appeal, submitted on 24/2/1438 AH, 24/11/2016 AD, by a company on the decision of the first instance zakat and tax objection committee in Jeddah No. 41-12, 1437, issued on objection no. 4270-22-1434 of the appellant against the General Authority of Zakat and Tax (ZATCA). The first instance decision ruled as follows:

First: acceptance of the objection in form from the company.

Second: on the matter: reopening of the final assessment for the years from 2005 AD to 2008 AD:

upholding the authority in reopening the zakat assessments of the taxpayer’s accounts for the years from 2005 AD to 2008 AD. There were the two clauses subject to objection, advance payments from clients and the creditors, from substantive aspect.