It’s on Tuesday 3/12/1442 AH corresponding to 13/7/2021 AD, the First Appeals Chamber for Income Tax Interventions and Disputes formed by Saudi Arabia Royal Order No. 65474/1439 dated 23/12/1439 AH held at its headquarters in Riyadh, to consider the appeal submitted on 29/2/1438 AH from / company .... And the appeal submitted on 3/2/1438 AH by the Zakat, Tax and Customs Authority, against the decision of the Second Instance Zakat Tax Objection Committee in Riyadh No. (35) of 1437 AH, issued regarding the lawsuit filed by the taxpayer against the General Authority of Zakat and Tax, which the first instance decision ruled as follows:

First: in form.

Acceptance the objection of the taxpayer/ company ... on the Tax Zakat Assessment for the years from 2008 to 2012AD in form for the merits stated in the decision.

Second, in subject matter.

• 1- Dismissal the taxpayer's objection to the paid-up capital for the merits stated in the decision.