SZTAC 745/2021/VA;2021/49032/V
The agency must clarify the reasons for amending the item under investigation with supporting documents so that anyone against whom a decision is issued can defend their point of view. Otherwise, not deviating from the original presumption of liability will be presumed, unless it is proven against the appellant with clear evidence devoid of doubt and possibility.
Background
Since the facts of this lawsuit have been mentioned in the decision under appeal, the appellate chamber refers to it to avoid repetition. And since the decision of the adjudicating panel ruled as follows:
First, from a formal perspective:
Accepting the lawsuit formally.
Second: in merits:
Rejecting the lawsuit filed by the plaintiff company... and its partner, Commercial Register number (......), to cancel the agency's decision regarding the re-evaluation of January of the year 2018 and the imposition of Value Added Tax in the amount of (509,801.25) riyals, and the imposition of a declaration error fine in the amount of (10,223.12) riyals, and a late payment penalty in the amount of (71,907.31) riyals, was rejected.