On Thursday, 19/08/1442 AH corresponding to 01/04/2021, the First Appellate Circuit of Income Tax Violations and Disputes constituted according to Saudi Arabia Royal Order No. 65474/1439 dated 23/12/1439 AH as per paragraph (B) of Article 67 of Income Tax Law promulgated by Saudi Arabia Royal Decree No. R/1/1425 dated 15/1/1425 AH amended by Saudi Arabia Royal Decree No. R/113/1438 dated 02/11/1438 AH, held at its headquarters in Riyadh, to consider the appeal brought by ..... Company on 06/07/1437 AH corresponding to 22/02/2015, to challenge the Second Circuit of the First Instance Tax Zakat Objection Committee in Riyadh decision No. (6) of 1437 issued in Objection No. (110/3) filed by the appellant against GAZT, in which the preliminary decision determined that:

First: Admitted in form the objection submitted by the taxpayer, according to the reasons in this decision.

Second: On merits:

1. tle the dispute over vacation salaries addition to the Zakat base, with GAZT’s approval of the taxpayer’s point of view.