On 16/01/1443 AH, corresponding to 24/08/2021 AD, the first appeals chamber for income tax interventions and disputes convened a meeting to consider the appeal, submitted on 17/07/1441 AH, 12/03/2020 AD, by a company on the decision of the first chamber for adjudicating income tax offences and disputes in the city of Dammam No. ZD-2-2020, claim no. Z-2018-15, against the ZATCA. The primary decision rejected the company’s claim relating to the zakat base for 2004 AD to 2011 AD.

The decision was not accepted by the taxpayer and appeal statement was submitted, which included the following summary:

The taxpayer did not receive the assessment in time due to circumstances beyond his control, related to the postal procedures. Official documents within the case attachments confirmed the authority’s acceptance of the objection from a formal point of view. The taxpayer also explained that the zakat assessment included an undeserved entry of calculating random profits on four government contracts that were cancelled after signing and not implemented.