SZTAC 160/2021/VSR;2019/10582/V
Pursuant to the principle of voluntary commitment, the Authority granted the taxpayer the freedom to submit its own declarations without the slightest interference from it, provided that the taxpayer submits supporting documents for the submitted declarations.
Background
On Thursday, 19/08/1442 AH corresponding to 01/04/2021 AD, the Second Chamber convened to adjudicate violations and disputes of the Value-Added Tax in the city of Riyadh, established under the income tax law issued by Saudi Arabia Royal Decree No. M1/1425 dated 15/1/1425 AH and its amendments, and formed by virtue of Saudi Arabia Royal Decree No. 17218/1442 dated 27/3/1442 AH, in order to consider the case referred to above, and as the case fulfilled the prescribed legal conditions, it was deposited with the General Secretariat of Tax Committees under No. (V-10582-2019) dated 15/10/2019 AD.