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 The
First Instance and the Higher Appeal Committees
The Kingdom of Saudi Arabia cares about equity and justice in implementation of Zakat Regulations and Income Tax Law. Therefore, zakatpayers and taxpayers have the right to object to assessments made by the Department of Zakat and Income Tax (DZIT) to First Instance Committees on zakat and tax issues. Furthermore, both parties, DZIT and the taxpayer, may object the First Instance Committee’s resolutions to the Higher Appeal Committee.
There are five First Instance Committees located in major cities, and one Higher Appeal Committee in Riyadh:
- Tax First Instance Committee, number 1, Riyadh
- Tax First Instance Committee, number 3, Riyadh
- Zakat First Instance Committee, Riyadh
- Zakat and Tax First Instance Committee, Jeddah
- Tax First Instance Committee, Dammam
The Committees are compromised of members who are highly qualified with long experience in fields of accounting and law. The Committees are impartial and independent as the members come from different agencies; and the work procedures of these committees ensure hearing the two parties, the taxpayer and DZIT, who have the opportunity to present what ever defense they may have before the resolution is issued. The First Instance Committee’s resolution becomes final only if it is not appealed to the Higher Appeal Committee within 60days of notice to the parties.
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Brief Information on DZIT
