On Tuesday 06/06/1442 AH corresponding to 19/01/2021 AD, the First Appeals Chamber for Income Tax Interventions and Disputes formed pursuant to Saudi Arabia Royal Decree No. 65474/1439 dated 23/12/1439 AH met at its headquarters in the city of Riyadh, in order to consider the appeal. Submitted on 08/01/1438 AH, from / branch(...), based on the decision of the Second Primary Tax Zakat Objection Committee in Riyadh, No. (30) for the year 1437 AH, issued in the tax assessment lawsuit for the years 2007 AD to 2010 AD, filed by the appellant against the General Authority for Zakat and Income, in which the primary decision stipulated the following:

First: Accepting the objection of the taxpayer / bank branch (...) on the tax assessment for the years 2007 AD to 2010 AD in terms of formality for the reasons contained in the decision.

Second: In merits:

• 1. Rejecting the taxpayer's objection to social insurance for the year 2008 AD for the reasons contained in the decision.