On 24/12/1442 AH, corresponding to 03/08/2021 AD, the first appeals chamber for income tax interventions and disputes convened a meeting to consider an appeal, submitted on 04/08/1441 AH, by a taxpayer, a company, on the decision of the first committee for adjudicating income tax and disputes in Riyadh No. IRF-2020-4, issued in claim no. Z-167-2018, against the ZATCA. The primary decision rejected the taxpayer’s objection to the failure of the ZATCA to resolve the construction clause in question in the zakat base for the years from 2012 AD to 2015 AD.

As this decision was not accepted by the taxpayer, an appeal statement was submitted that included the following summary: