On Wednesday, 23/02/1442 AH corresponding to 10/10/2020 AD, the First Appellate Circuit of Income Tax Violations and Disputes constituted according to Saudi Arabia Royal Order No. A65474/1439 dated 23/12/1439 AH as per paragraph (B) of Article 67 of Income Tax Law promulgated by Saudi Arabia Royal Decree No. M1/1425 dated 15/1/1425 AH amended by Saudi Arabia Royal Decree No. M113/1438 dated 02/11/1438 AH, is held at its headquarters in Riyadh, to consider the appeal brought by ..... Company on 04/05/1439 AH and the appeal brought by GAZT on 13/04/1439 AH to challenge the Second Circuit of the First Instance Tax Zakat Objection Committee in Jeddah decision No. (5) of 1439 issued in Case No. (12/38) filed by the appeal parties regarding the decision in question, which determined that:

The objection submitted by ….... Company on the Zakat assessment from 2005 to 2012 was admitted in form.