SZTAC 34/2022/IR;2020/28206/Z

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To prove the right of the litigant, it is not necessary to submit all the documents before the administration from the outset.

Background

In form

Accepted the objection filed by the Claimant/company ….. commercial register no. (….…) in form.

On merits:

  1. Accepted the Plaintiff's objection to the import differences item in the amount of SAR 1,277,772 and overturned the defendant in accordance with that item.

  2. Overruled the Plaintiff's objection to the accounts payables in the amount of SAR 3,683,537.

The decision did not meet the approval of the Zakat payer (… company), and it filed an appeal brief which included what can be summarised as follows:

The Zakat payer challenged the Settlement Committee's decision subject to appeal. It claimed that the item (Payables), be deducted from the Zakat base and not be calculated as the Zakat year had not elapsed with regard to the balances. It argued this contradicted Article (3/a) of the Implementing Regulation for Zakat collection. Therefore, the Zakat payer asked that the decision of the Settlement Committee, subject of appeal, be overturned due to these reasons.