SZTAC 29/2020/VD;2019/10664/V
Type
Case
Court
Saudi Arabia Zakat and Tax Appeal Committees
Jurisdiction
Saudi Arabia
Taxonomy
VAT, Income Tax, General Civil Procedure & Administration of Justice, Litigation Procedure & Practice
Decision date
17 Jan 2021
Catchwords
VAT - Income Tax - Litigation Procedure & Practice - Banking and Financial Services - Zakat
The Value-Added Tax Law applies to both natural and legal persons as subject persons if there is an economic activity for the purpose of earning income.
Background
On Sunday 04/06/1442 AH corresponding to 17/01/2021 AD, the First Chamber met to adjudicate value-added tax violations and disputes, in the city of Dammam, 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 pursuant to Saudi Arabia Royal Order No. 65474/1439 dated 23/12/1439 AH, in order to consider the above-mentioned case. Where the case met the established statutory conditions, it was deposited with the General Secretariat of the Tax Committees under No. (7-2019-10664) on 16/10/2019 AD.