SZTAC 156/2021/IR;2020/12847/Z
Type
Case
Court
Saudi Arabia Zakat and Tax Appeal Committees
Jurisdiction
Saudi Arabia
Taxonomy
General Commercial Law, Financial Services & Activities, Taxes Management
Decision date
17 Feb 2021
The difference in the commercial register is considered a material error, and it cannot be considered as a reason for wasting the financial statements.
Background
Whereas this decision was not accepted by the taxpayer (….), it submitted a memorandum of appeal including the following summary:
The taxpayer challenges the decision of the Preliminary Committee with regard to calculating zakat on an estimated basis and canceling the amended zakat assessments for 2013 and 2014, due to a defect in form, as the commercial register recorded in the budget submitted by the chartered accountant and in the decision of the committee is not affiliated with him.