SZTAC 71/2021/IR;2018/1639/I
The interpretation of the contract (any contract) and the search for the will of the contracting parties is not limited to the literal meaning of the words contained in it, but intents and meanings are extracted from the context in which those words are contained and infers by it the essence of the intended meaning, expressing the reality of the will of its parties.
Background
On Wednesday 22/09/1442 AH – 04/05/2021 AD the first appeals chamber for Income Tax Interventions and Disputes convened a meeting in accordance with Saudi Arabia Royal Order No. 65474/1439 on the date of 23/12/1439 AH in its location in Riyadh city. To consider the Appeal that has been submitted on 08/05/1437 AH from ... company on the decision of the first primary Zakat tax objection committee in Riyadh No. (8) for the year 1437 AH that has been issued in the Case No. (4/36) regarding the tax assessment for the years 2012 AD and 2013 AD from the appellant against the General authority for Zakat and Income. And the primary decision is the following:
First: formally accept the objection.
Second: from the subject’s point of view: