SZTAC 346/2021/VA;2021/54785/V
The objector is notified of the scheduled session of the adjudicatory chamber to discuss his objection, and his absence at the specified time mentioned in the invitation leads to the dismissal of the claim as if it never existed. As a result, his appeal to this decision is not considered valid either in form or in substance.
Background
On Tuesday, 1443/01/16 AH, corresponding to 2021/08/24 AD, the first appellate chamber for violations and disputes regarding value-added tax and excise goods, formed by Saudi Arabia Royal Decree No. 65474/1439 dated 1439/12/23 AH, in accordance with paragraph (b) of Article 67 of the Income Tax Law issued by Saudi Arabia Royal Decree No. M1/1425 dated 1425/01/15 AH, as amended by Saudi Arabia Royal Decree No. M113/1438 dated 1438/11/02 AH, held a meeting at its headquarters in Riyadh to consider the appeal filed on 2021/06/15 AD by [identity] on behalf of himself against the decision of the Third Chamber for violations and disputes regarding value-added tax in Riyadh, numbered (VTR-2021-278) in the lawsuit filed by the appellant against the respondent.