SZTAC 40/2021/IR; 2018/1508/Z
Acceptance of salaries within the limits of the registrant in social insurance has nothing to support from the system, and the fact that the General Organization for Social Insurance has set an upper limit for salaries does not mean with it that this limit is reasonable.
Background
On Sunday 06/09/1442 AH corresponding to 18/04/2021 AD, the First Appeals Chamber for Income Tax Interventions and Disputes formed under Saudi Arabia Royal Decree No. 65474/1439 dated 23/12/1439 AH, met at its headquarters in the city of Riyadh, in order to consider the appeal submitted on 1/12/1438 AH, from / Company (...), based on the decision of the Second Primary Tax Zakat Objection Committee in Jeddah, No. (30) for the year 1438 AH, issued regarding the objection submitted by the taxpayer No. (3351/22/1435) on the Zakat assessment for the period from 25/6/2006 AD to 31/12/2012 AD, filed by the appellant in the face of the General Authority for Zakat and Income, in which the preliminary decision stipulated the following:
First: The formal aspect: