First: Acceptance of the objection in form from a company on the zakat assessment for the years 2010 AD to 2014 AD.

Second: On the topic:

The approval of the authority not to accept the deduction of the entire balance of the losses carried forward from the taxpayer’s zakat base, with an adjustment to the balance deducted from the Sharia Zakat provision to avoid zakat denial, according to what the committee calculated in the decision’s rationale.

The decision was not accepted by the taxpayer, the appellant, and it submitted an appeal statement to the chamber on 29/05/1439 AH, which included a reference to the fact that the company been in liquidation since 2010 AD. The losses actually suffered by the company, as shown, had resulted in the partners’ decision to liquidate. The company’s book balances would show when to the decision was taken to liquidate because there was no activity after the cancellation of its licenses and its commercial record.