SZTAC 23/2021/IR;2018/1698/ZI
It is customary that small expenses are charged by companies in the business environment in order to save their employees time. Hence, it shall be accepted as deductible normal expenses for the purposes of zakat and tax base calculation.
Background
On Sunday, 18/06/1442 AH corresponding to 31/01/2021, the First Appellate Circuit of Income Tax Violations and Disputes constituted according to Saudi Arabia Royal Order No. A65474/1439 dated 23/12/1439 AH is held at its headquarters in Riyadh, to consider the appeal brought by ..... Company on 17/08/1436 AH to challenge the Second Circuit of the First Instance Tax Zakat Objection Committee in Jeddah decision No. (21/6) of 1436 issued in Objection No. (231) dated 03/06/1433 AH, regarding the tax and zakat assessment for year ending on 31/12/2009, filed by the appellant against GAZT, in which the preliminary decision determined that: