SZTAC 82/2020/IR;2018/1585/Z
The appeal transfers the case in its state before the appealed judgment was issued, and the appeal is considered according to what was presented to the adjudication committee and the new evidence and arguments accepted by the appeal committee.
Background
On Wednesday 13/02/1442 AH corresponding to 30/09/2020 AD, the First Appeals Chamber for Income Tax Interventions and Disputes formed pursuant to Saudi Arabia Royal Order No. 65474/1439 dated 23/12/1439 AH based on Paragraph (b) of Article 67 of Income Tax system issued by Saudi Arabia Royal Decree No. M1/1425 dated 15/1/1425 AH, and amended by Saudi Arabia Royal Decree No. 113/1438 dated 28/11/1438 AH, met at its headquarters in Riyadh, to consider the appeal submitted on 17/07/1439 AH, corresponding to 03/04/2018 AD, From / Company ...., On the decision of the First Primary Tax Zakat Objection Committee in Riyadh, No. (13) for the year 1439 AH, issued in Case No. (24/38) filed by the appellant in the face of the General Authority for Zakat and Income, In which the preliminary decision ruled as follows: