The facts of this lawsuit are summarised below.

A plaintiff, represented by an attorney, filed a statement of claim that included an objection to the zakat assessment by the GAZT, the defendant, for the year 2012 AD. The objection was represented in three items. In the first item, limitations, the plaintiff argued that the defendant was not entitled to conclude the zakat assessment for the year 2012 AD due to the expiration of the time limited period. The second item, investing in subsidiaries, the plaintiff objected to the defendant’s procedure of deducting the supporting loans and advances provided to the subsidiaries in the percentage of the local share in the subsidiaries. The plaintiff also argued that the deduction of the entire balance of the loans and advances provided to the subsidiaries as an investment had to be fully deducted. In the third item, the deeds added to the zakat base, the plaintiff objected to the defendant’s addition of deeds to the zakat base and claimed that these deeds were issued to finance the capital expansions in new projects.