SZTAC 7/2020/VSR;2019/10554/V
Type
Case
Court
Saudi Arabia Zakat and Tax Appeal Committees
Jurisdiction
Saudi Arabia
Taxonomy
Income Tax, General Tax Law, VAT, Litigation Procedure & Practice
Decision date
26 Nov 2020
Catchwords
Taxpayers - Invoice - Judgement - VAT - Income Tax - Litigation Procedure & Practice - Banking and Financial Services - Zakat
A judgment of the taxpayer’s malice and ill intent may not be issued because the taxpayer inserted the taxed rate in the tax invoice without details.
Background
On Thursday, 11/04/14442 Ah, corresponding to 26/11/2020 AD, the Second Circuit held a session to adjudicate the VAT violations and disputes in Al Riyadh, established under the Income Tax Law issued by Saudi Arabia Royal Decree No. D1/1425 on 15/1/1425 AH and its amendments, and formed under Saudi Arabia Royal Order No. 17218/1442 on 27/3/1442 AH, to consider the lawsuit above-mentioned. Whereas the lawsuit met the statutory conditions outlined, it is filed before the General Secretariat of Tax Committees Under No. (2019-10554-V) on 14/10/2019AD.