The facts of this lawsuit have been set out in the decision under appeal. The appeal circuit shall refer to it to avoid redundancy and repetition. The decision of the adjudication department stipulates the following:

First: in terms of the form: accepting the lawsuit in the form.

Second: in terms of merits:

The appellant (national identity o.…, owner of ……establishment, under a commercial registration no…) protested the decision of the adjudication department in support of the tax assessment issued by the Zakat, Tax and Customs Authority (ZATCA). This involved the revaluation of the second quarter of 2018, the imposition of VAT in the amount of SR74,496,47, and a fine for the error in the declaration in the amount and a fine for late payment in the amount. The appellant requested that the decision be dismissed.