SZTAC 225/2021/IR;2020/33635/I

Where the taxpayer receives ZATCA's final certificate proving that he has submitted the tax declarations and that he paid the due tax, ZATCA's right to make or amend the assessment shall fall by the lapse of the statutory period prescribed for the ZATCA's right to make or amend the assessment.

Background

On Thursday 08/09/1442 AH corresponding to 20/04/2021 AD, First Appeals Chamber for Income Tax Interventions and Disputes formed according to Saudi Arabia Royal Order No. 65474/1439 dated 23/12/1439 AH, held its session in its headquarter in the city of Riyadh, to consider the appeal submitted on 09/03/2020 AD, from the General Authority For Zakat, Tax and Customs (ZATCA) against the decision of the First Instance Committee for Tax Zakat Objection Committee in Riyadh, No. (IR2) issued in the case no. (2018-18-I), on which the preliminary decision concluded the following:

First:

Overturn the decision issued by the Respondent/ General Authority For Zakat, Tax and Customs (ZATCA) in regard with the tax assessment concluded for the Plaintiff/ Contracting ….. Corporation (Commercial Registrar No…..) for the years 1429 Ah to 1432 Ah.