SZTAC 53/2021/IR;2018/1674/IW
Payment for items not objected to in the tax assessment for the purposes of formal acceptance of the objection shall be limited to the amounts due on the taxpayer based on his tax return, and the amounts due for withholding tax shall not be included in that if they are not subject to objection by him.
Background
It is on Tuesday 08/09/1442 AH corresponding to 20/04/2021 AD. The First Appeals Chamber for Income Tax Interventions and Disputes formed pursuant to Saudi Arabia Royal Decree No. 65474/1439 dated 12/23/1439 AH, met at its headquarters in the city of Riyadh, in order to consider the appeal submitted on 20/04/1438 AH, from/ the branch of the company ... in …, on the decision of the Third Primary Tax Zakat Objection Committee in Riyadh, No. (3) for the year 1438 AH issued in the tax assessment lawsuit for the years 2009 AD and 2010 AD filed by the appellant in the face of the General Authority for Zakat and Income, in which the preliminary decision ruled the following:
First: the formal aspect
Rejecting the taxpayer's objection from a formal point of view, according to the reasons for the decision
Second: the objective aspect