SZTAC 135/2021/IR;1729/2018/IW
Expenses charged to the taxpayer’s tax base in the form of services provided by another party. It is necessary to submit the necessary supporting documents supporting the acceptance of their deduction from the tax base. To support this, it is proven that the company providing the services is registered with the Authority, as it will declare it within its declaration submitted to the Authority as revenue, which supports the validity of its charge at the taxpayer who receives the service.
Background
On Tuesday 19/11/1442 AH corresponding to 29/06/2021 AD, the First Appellate Circuit for Violations and Disputes of Income Relatives formed under Saudi Arabia Royal Order No. 65474/1439 dated 23/12/1439 AH met at its headquarters in the city of Riyadh to consider the appeal submitted on 19/03/1437 AH from / Company ... on the decision of the Tax Zakat Objection Committee and that of the first instance in Riyadh No. (1) for the year 1437 AH, issued in Case No. (25/35) regarding the tax assessment for the years from 2005 AD to 2009 AD filed by the appellant in Confronting the Zakat, Tax and Customs Authority, in which the preliminary decision ruled the following: