1-What are the sources of income that are subject to tax?

1) Profits or gains from any work, craft, business, profession or vocation regardless of the period during which such work, business, profession, craft or vocation may have been carried out or exercised and from any separate transaction or deal which is considered as trade or business.

2) Salaries, wages, allowances and bonuses received from any employment including the estimated annual value of housing or lodging or board or any other allowance with the exception of the hosting and representation allowances or part thereof as well as cost of living and travel allowances provided that the said allowances have been used for employment purposes and that the provisions of this paragraph are organised by instructions issued by the Director.

3) Interests, commissions, discounts, and exchange differences. Interests and commissions, on doubted debts of banks, financial companies and specialized lending companies which are described as pending interests and commissions shall be taxed in the year it is received in accordance with the instructions issued by the Director for this purpose and approved by the Minister.

4) Earnings accrued from any contract concluded in the Kingdom such as profits of contracting, undertakings, tenders, agencies, commissions, representation, commercial mediation and the like whether their sources are from inside or outside the Kingdom.

5) Earnings accrued from any obligation (undertaking) or annuity as well as income gained from wages and fees of consultation expertise, arbitration and the like.

6) Rents from any real estate and others accrued from immovable properties, dues, installments and other profits accruing from them. Also incomes and earnings derived from any property other than real estates and immovable properties.

7) Key-money or vacating money.

8) Amounts received in lieu of selling, hiring or concession granted for using any trade mark, design, patent or copyright and printing or any other compensation.

9) Income gained from insurance business in all its forms, land transportation, shipping and air freight for both residents and non-residents.

10) Sale of assets governed by the rules of depreciation provided for in this law or transfer of its ownership through means other than inheritance. Taxable income from this source shall be determined to be equal to lower of the depreciation, which has been deducted under this law or to the profit realized from sale or transfer or ownership.

11) profits derived from lottaries, prizes, no less than 1000 JD per prize and 10% from its whole value is subject to income tax. This tax is deducted from the payer ans should be paid within 30 days. This tax shall be paid in compliance with article 38 of this law.

12) Profits or gains derived from any other source not included in items (1-11) of this subsection, which have not been explicitly exempted under this or any other law.

B-1. All incomes, including interests, commissions, investment returns, profits of trading in currencies, valuable metals and securities which are realized outside the Kingdom by any Jordanian or resident and which are arising from his funds and deposits inside the Kingdom shall be taxable. Branches of Jordanian companies operating abroad shall not be subject to this clause. The income of the non-Jordanian which is realized abroad from the investment of his foreign capital, returns, profits and yields of liquidation of his investment or sale of his project or share or stocks after moving them out of the Kingdom according to the provisions of the Encouragement of Investment Law or any other effective legislation in the Kingdom, shall not also be subject to taxation under this clause.

2) (20%) of the net income, after deducting the foreign income tax, of the Jordanian companies branches operating outside the Kingdom as declared in their final accounts which are certified by an external auditor shall be taxable. In all cases the net amount resulting from applying that percentage shall be considered a taxable income to the company and shall be taxed at the rate for companies as stipulated in clause (2) of paragraph (B) of article (17) of this law and no amount or portion of it may be deducted for any reason.

3) If the taxpayer is a company, income provided for in clause (1) of this paragraph, shall not be taxed again under clause (2).

4) The provisions of article (7) of this law shall not apply to the taxable income under this paragraph.

5) If a loss in incurred at any one year and to any person who is subject to the provisions of clauses (1&2) of this paragraph, it will be deducted from the income in each clause separately, up to the limits of such income. The balance, if any, shall be carried forward to the next year and so on up to six years after the year in which it has incurred and shall be deducted from the taxable income of that income, provided that the taxpayer maintains due and proper accounts.

6) The provision of paragraph (B) shall be applicable to any Jordanian even if he holds another nationality in addition to his Jordanian one.

C) Profits earned from exportation shall be deemed to have been derived in the Kingdom, and the Council of Ministers, May upon the recommendation of the Minister, exempt the profits of some exports from tax wholly or partially.

D) The income of the Jordanian partnership, the share of partners in a partnership by shares and a Jordanian limited partnership shall be distributed among those partners and each partners share from that income shall be added to his income from other sources.

E) Despite of any other law, the Council of Ministers can, upon a recommendation of the Minister, impose tax on the profits of any investment activity of any public institution or the surplus of its annual income, including government public institutions.





2-What are exempted from tax?

A. The following shall be fully exempted from Income Tax:

1) The official emoluments of the King.
2) The income of Local Authorities.
3) The income of Unions accrued from business not for the purpose of profits.
4) The income of cooperative societies derived from a business not for profit purposes.
5) The income of any religious, charitable, educational, cultural, sport and health institutions of a public nature accrued from income not for profit purposes as well as income of charitable (trusts) Waqfs, and the incomes of the orphanage investments.
6) The income of the exempted and registered company under the current companies' law which is derived from executing its businesses outside the kingdom, excluding incomes derived from other sources subject to taxation according to this law.
7) The income of the non-profitable company, registered according enforceable companies law, excluding incomes derived from other sources subject to taxation according to this law.
8) Provisions and limits of the persons' income exemptions in section from 3-7 shall be specified in accordance with regulation issued by prime ministry.
9) The shares' profits and shares of the profits distributed by the company, provided that, an amount of 25% of the account shall be added to the person's profits who benefits from these profits or shares to recover his expenses.
10) The income earned by a blind or a completely disabled person from craft or employment.
11) The pension salary accorded under the provisions of law and regulations.
12) Any lump-sum payment received as compensation or as indemnity for injury, termination of service or death.
13) The income accrued from land invested in agriculture, gardening and afforestation or from poultry, cattle, fish or bees breeding including income from the transformation of their products by simple manual labor. 14) The profits of re-insurance companies accrued from contracts concluded with insurance companies operating in the Kingdom.
15)a- Capital profits, profits accrued from the buying and selling of lands, real estate, shares and bonds are considered part of these capital profits except for the profits accruing from sale or transfer of ownership of assets governed by the rules of depreciation prescribed under this law, provided that losses arising from the sale or transfer of ownership of such assets governed by the rules of depreciation are deducted as soon as realized. This loss shall be limited to the lower of the depreciation deducted for the purposes of this law and the incurred loss. b- 25% from profits of buying shares and bonds and selling it at Amman share market and outside it, in addition to the distribution of the joint investment bank profits that are being savedin the banks and financial companies, provided that no amounts of expenses shall be added to these companies' profits in order to exempt this percentage of profits
16) The rental value of residential apartments occupied by their owners, if natural, his wife, his son or his brother or any of his ancestors or descendants, or occupied by owners if juristics, or any of their employees and workers for the purpose of dwelling with no charge, and in the latter case, exemption is restricted to the rental value for the owner and not for the employee or the worker who occupies it.
17) 15% of rents accrued from leasing buildings inside the greater Amman municipality, and 30% of these rents in the remaining areas of the Kingdom.
18) The profits of non operating foreign company (regional company or representative office) that derives from its works outside kingdom, as well as, salaries and wages paid by a foreign company, to its non-Jordanian employees at its premises in the Kingdom.
19) The emoluments and allowances paid to diplomatic envoys, members of the Jordanian consular corporations and government and public institutions' employees by virtue of their posts abroad.


B. The following shall be exempted from tax:

1) The income of Public Institutions, with the execution of their income accrued from rents and key-money regardless of what is provided for in any other law, and in compliance with the provisions of paragraph 13 (A) of this article.
2) The income of any pension or Staff Provident Fund or any other similar fund if the said exemption is approved by the Minister.
3) The emoluments and salaries paid to diplomatic envoys and members of the non-Jordanian consular corps in their capacities as representatives of their countries in the Kingdom, and subject to reciprocal treatment.
4) Salaries and wages paid to non-Jordanian employees working with Jordanian Diplomatic or consular offices outside the Kingdom subject to reciprocal treatment.
5) The interest on treasury bills which are exempted under the law of public debt, development bonds, treasury loan debentures, public institutions bonds and loan debentures, of the public shareholding company.an amount of 25% will be exempted from these interests , provided that payment of expenses shall not be added to profits of these companies in order to have this prercentage exempted.
6) The distributed profits of debentures bonds (Al Mukaradah), except banks profits and financial companies profits, provided that 25% shall be exempted of these interests, however, expenses amounts shall not be added to profits of these companies in order to have this percentage exemopted.
7)a) The interests due to depositors if they are persons and companies from licensed banks, financial companies, companies entitled to accept deposits and specialized credit institutions in the Kingdom.
b) The interests on deposits, at Banks, licensed financial companies and other companies allowed to accept deposits, and specialized credit companies in the Kingdom due to banks and financial companies gained from the investment of the liquid part of the paid up capital and reserves and the profits carried forward on which tax has been paid. Such an exemption is to be applied for a period of 3 years from the date of establishment if the said interests have been gained from the investment of the liquid part of the paid up capital and reserves and the profits carried forward on which tax has been paid.
c) Other interests due to banks and licensed financial companies are taxable irrespective of the provisions of the Encouragement of Investment Law or the Housing Bank Law or any other law.
8) The profits on deposits sharing in investments of banks and financial companies which do not deal with interest and at the percentage of 9% per annum from the amount of the deposits.
9) Profits or interests and commissions realized abroad and derived from non-residents, deposits in foreign currencies, provided that entry of such funds to the Kingdom and the deposit thereof abroad is made in accordance with the regulations and instructions of the Central Bank of Jordan. For the purposes of this clause, the amounts of such funds deposited with the Central Bank of Jordan in accordance with its instructions shall be considered as deposited abroad.
10) The income gained from a concession granted or and agreement concluded by the government and which has been explicitly exempted from tax by the terms of the concession or the agreement as well as incomes exempted from tax by means of bilateral and multilateral agreements concluded by the government.
11) The income included in agreements on preventing double taxation included by the government in-as-much as stipulated by these agreements.
12) The income explicitly exempted by the Encouragement of Investment Law and by means of the bilateral and multilateral agreements of encouraging investment concluded by the government according to the provisions contained therein.
13) The income earned from patent or copyright or reward subject to the Council of Ministers approval on the exemption.

C.1-Tax-exempt incomes shall bear all expenses related to them.
2) a- Expenses of tax-exempt investments with banks, financial companies, companies accepting deposits, investment bank, savings and loans companies and specialized loan companies, is determined by dividing the income derived from the tax exempt investments by the total income and multiplying it by the total acceptable expenses under the provisions of this law with the exception of profits resulting from the purchase and sale of shares and other financial investments other than loan debentures in and outside Amman Financial market, derived from the investment of funds accumulated from shareholder's equity less the net fixed assets as shown in the balance sheet of those parties where such expenses are determined at the rate of (50%) of those profits.
b- expenses and payments for the profits of buying ,selling of shares, stocks and free financial investments within and outside Amman share market, in addition to distribution of joint investment bank profits shall be specified at the rate of 25% from these profits derived from investing the whole amounts of money of share holders' rights, provided that the net of the basic assets is deducted from it as illustrated in the persons' budget that is exempted from para a of this section.
3) The Minister shall issue, upon recommendation of the Director, instructions implement the provisions of this paragraph.

-Furthermore, the Council of Ministers may, upon the recommendation of the Minister and by order to be published in the Official Gazette, decide partial or full exemption from tax of the interest on any loan accorded the public revenues of the Kingdom or a public institution by resident or non-resident financing sources. Upon the issue of such an order, the interest due on the loan shall be exempted from Income Tax as from the above date and to the extent specified in the order. Moreover, In order to determine the taxable income:

A. The natural resident person shall enjoy the following exemptions:
- An amount of JD 1000 as a personal exemption, plus another 1000 JD as for the wife. Provided that this will not be repeated for both of them. - An amount of JD 500 for his wife and each one of his children who is supported by him and for each of his parents if he supports him.
- An amount of JD 200 for each dependent whom the taxpayer is required legally to support and at a maximum of JD 1000. It is required that exemption on the supported person is not allowed for more than one taxpayer. It is required for granting exemption relating to the wife, children, parents and dependents of the non-Jordanian to be residents in the Kingdom.

B. The natural non-resident Jordanian person shall enjoy the exemptions relating to the wife, children and dependents who are residents in the Kingdom if that person was responsible for supporting them.

C. The natural Jordanian person shall enjoy an exemption of JD (2000) per year if he is a taxpayer and at the same time a student at a university or community college or an institute beyond the level of the general secondary certificate and does not have a scholarship.

D. The natural Jordanian person shall enjoy an exemption of JD (2000) per year if he pays for the education of any of his sons or grandsons or wife or brother or sister, who are under his support and have no scholarships and unable to support themselves and if being a student at a university or community college or institute beyond the level of secondary school certificate. If numerous taxpayers spend for the education of one student who does not enjoy a scholarship, the amount of exemption shall be proportionately divided among them.

E. The council of Ministers should reconsider the exemptions provided for under this article once or more each five years in light of the price index of the cost of living.





3-What are the disbursements and expenses wholly and exclusively made or incurred for the production of the total income during the year that shall be deducted?

A. Murabaha profits or debit interest after excluding of profits and interest presented under clauses (7,8) of paragraph (B) of article (7) of this law which belongs to public shareholding companies, limited liability companies and foreign companies.
B. Rentals paid.
C. Wages and salaries paid.
D. Taxes and fees paid.
E. Amounts paid by an employer to the Social Security Corporation for his employees or as a contribution to a pension and approved by the Minister in the employees' interest.
F. Termination of service benefits paid.
G. 1) Bad debts arising from any work or trade or craft or profession even if such debts were payable prior to the beginning of the year and each amount recovered in any one year from the amounts which were previously allowed to be deducted as bad debts shall be considered as an income during that year.
2) Any debt or part thereof, shall be considered a bad debt if it can't be collected due to one of the following reasons:
- Bankruptcy or insolvency of the debtor
- Making compromise conciliation with his creditors.
- His death without leaving an inheritance sufficient to wholly or partially repay his debts.
- His disappearance or travel and severance of his news, while there are no properties to be sufficient to wholly or partially repay his debts.
- Inability of the debtor to repay despite demands for payments through available means and the debts or any part thereof was not covered by adequate guarantees and the debtor did not have sufficient movable or immovable properties to be foreclosed on under a hand written declaration from the creditor and in the following sequence:
- After the lapse of 12 months from the date of his notification in writing that he has defaulted in paying for amounts from JD. 1 to 100,000.
- After the lapse of 24 months from the date of notifying him in writing that he has defaulted in paying for amounts from JD 100,001 - 500,000.
- After the lapse of 36 months from the date of notifying him in writing that he has defaulted in paying for amounts above JD. 500,000.
3) The Minister shall issue upon recommendation of the Director instructions to implement the provisions of this paragraph, including the write-off of bad debts on annual installments not to exceed one hundred thousand Dinars, or (25%) of the net income, whichever is more, before the deduction of this expense. As for bad debts on which judicial rulings have issued but were not implemented, they will be completely deducted in accordance with the provisions of this paragraph. These instructions may require maintenance of due and proper accounts for certain categories of taxpayers.

H. Amounts, expended for the repair of real property, equipment and machinery or for the renewal, replacement or alteration of spare parts, tools or materials used for the purpose of producing the income.
I. Amounts expended on replacement of equipment and machinery's used in the work and which are rendered unusable. These are calculated on the basis of the cost of equipment or machinery replaced minus the value of selling and the amounts previously deducted as a depreciation.
J. Depreciation and wear and tear of buildings, equipment, machinery and furniture owned by the taxpayer, or those in his possession for the purpose of owning them soon or in the future and which are used in generating income will be determined as a percentage of their original cost as per instructions issued by the Minister upon recommendations of the Director and published in the Official Gazette and should include, among other things, adoption of the accelerated depreciation method. When deductions are made, the following rules should be observed:
1- The value of land should not be depreciated.
2- All information relating to assets for which depreciation is claimed should be submitted in accordance with instructions issued by the Minister.
3- The total deduction of depreciation and wear and tear should not, under this law and other previous laws, exceed the original cost.
4- If the gross income at any year is less than the deprecation, the balance thereof should be carried forward tot he next year or following years.

K. Establishment and pre-operation expenses including the feasibility study expenses shall be amortized over a period to be fixed by the taxpayer but not exceeding 5 years from the date of earning profits.
L. The share of the branch in the costs of the center or Head Office situated outside the kingdom provided that the permissible amount of deduction does not exceed 5% of the taxable income earned by the branch inside the Kingdom.
M. Hosting and travel expenses incurred by the taxpayer in accordance with instructions and basis issued by the Director and approved by the Minister.
N. Expenditures incurred from training of employees and labourers and their medical treatment, meals during duty, travel, transport and life insurance against work injuries or death in accordance with instructions issued by the Director under the approval of the Minister.
O. Expenses of training, marketing, research and development in accordance with instructions to be issued by the Minister upon recommendation of the Director.
P. Expenses of previous years which were not specific and final.
Q. Expenses of the previous four years which were not deducted in those years due to oversight or error.

-Moreover, Any amount that has been during the year as a donation for the Government of the Kingdom or for its Armed Forces or its public institutions or for its local authorities is permitted to be deducted from the taxable income during the year in which the said amount has been paid.

-Any person is permitted to deduct from his taxable income any amount which he paid in the Kingdom as a donation or contribution to a charitable or humanitarian, scientific, cultural or sport cause, if such cause has been recognized by the Council of Ministers provided that deductible amounts under the provisions of this law do not exceed one quarter of the taxable income before making this deduction and after making the deduction provided for in paragraph (A) of this article.





4-What are the deductions that are not permitted?

A. Household, private and personal expenses.
B. The cost of any construction or improvements which increases the capital value.
C. Amounts withdrawn from capital intended to be employed as capital in any activity.
D. Any loss or expenses recoverable under an Insurance Policy or a compensation contract.
E. Any capital loss.
F. Amounts earmarked as compulsory reserve or optional reserve or any other reserves with the exception of insurance reserves according to the instructions issued by the Director.
G. Amounts paid as income tax or social services tax.
H. Any capital disbursements.
I. Any salaries or wages or any other amount taxable by the terms of this law, unless tax was deducted and paid to the Income Tax Department in case the provisions of this law or any other regulation issued in that respect stipulate deducting and paying the tax.
J. Any wages, salaries or any other monies however cited received by a partner in consideration of his work in or management of a joint liability company, or received by the Director who is a partner thereof, or monies received by a shareholder in consideration of his work in or management of any limited private company which exceeds 3,600 Dinars per year for each managing partner or working shareholder. But this shall not affect the application of tax on the real amount for wages, salaries or any other amount received by him from his work for the company or in its management, and paying the tax due thereupon according to the provision of this law provided that the tax due on the excess amount beyond the JD 3,600, apart from his other incomes, of that salary or wage or the other amount shall be deducted from the tax due on that company. The partners in the joint liability company are treated on this base, each according to his share in the company.





5-On what rates the tax on taxable incomes of any person shall be charged?

- On every dinar of the first 2000 Dinars 5%
- On every dinar of the next 4000 Dinars 10% - On every dinar of the next 8000 Dinars 20%
- On every dinar of the next 25%





6-On what rates the tax on taxable incomes of any person shall be charged?

1. At the rate of (15%) of that income generated from a project in one of the following sectors;
a. Metallurgy
b. Industry
c. Hotels
d. Hospitals
e. Transportation
f. Constructional contracting companies,

2. At the rate of (35%) of that income for banks, financial companies.
3-at the rate of 25% of that income for:

a-insurance companies.
b- exchange companies and intermediation companies.
c-communications.
d-services and commercial companies and other companies.
e-for any other corporate person.
f- Tax collected from companies shall be considered as final and can not be refunded or set-of for any shareholder or partner in the company under any one of the provisions of this law.
g- The Minister shall be entitled, upon a recommendation of the Director, to issue instructions necessary for the implementation of the provisions of this article.





7-According to article 26, what is the obligation of every person, who has taxable source or sources of income?

Every perwson who has taxable source or sources of income should submit, no later than the last day in the fourth month subsequent to his fiscal year, to the concerned Income Tax Assessing Office a return including all details relating to his gross and taxable income and tax due on him from previous year.





8-What is the obligation of the assessing officer if he has any reason to believe that the said Return is partially or wholly incorrect?

-The Assessing Officer is to scrutinize the Return mentioned under articles 26 which is submitted by the taxpayer. If he has any reason to believe that the said Return is partially or wholly incorrect, he shall send his remarks or comments in writing to the taxpayer and request him to attend a meeting that he sets in order to discuss the matter in question. As a result of this meeting, the following items are appended:

1. If the taxpayer agrees to amend his return, tax is determined on the basis of the amended amount. The taxpayer will be so notified, by written notice.
2. If the taxpayer refuses to amend return submitted by him, the Assessing Officer shall estimate the taxpayer's taxable income and the tax due thereon in the light of information available to him and the memo provided for in paragraph (A) of this article. He should make reasoning for each separate item of this decision showing the reasons which made him disbelieve of the taxpayer's view points, otherwise such item will be considered as agreed upon and the taxpayer shall be notified of this in writing and this decision shall be subject to objection within thirty days from the date of notice.
B. If no notice has been served to the taxpayer in accordance with paragraph (A) of the article disapproving his personal assessment within one year from the date of receipt of the return submitted by him to the Income Tax Department then his personal assessment is considered as approved by the Assessing Officer. Moreover, In cases when a taxpayer has not submitted a Return referred to in articles 26 & 27 of this law at the dates fixed therein, the assessing officer determines the taxable income of this person in the light of the information available to him and a notice of the tax due shall be served upon him.





9-Does the person has the right to object the decision of the assessing officer in the case he has not submitted a return?


- Any person who has been subject to tax assessment under the provisions of clause (2) of paragraph (A) of article (29) and article (30) of this law may object to such assessment in writing within thirty days from the date of serving the notice of assessment. Such notice must state the grounds on which he bases his objection.

- If the said objection has been submitted after termination of the period and if the assessing officer is satisfied that the person in question was unable to submit his objection within the aforesaid period due to his absence from the Kingdom, sickness or any other reasonable cause, the assessing officer may extend the said period as may be deemed reasonable.

-The objector should pay, in advance, on submitting his objection, a sum equivalent to the amount of the tax admitted by himself in the statement of objection.

- On applying the provisions of paragraph (C) of this article any amount paid by the objector on the account of the year/years of objection in any way in accordance with the provisions of this law including those of article (37) shall be taken into consideration.

-The objection is to be dismissed if the amounts specified in paragraph (C) of this article were not paid.

-The assessing officer summons the objector to a meeting to consider his objection and the objector has the right to give evidence of his objection and the assessing officer has the right to request the necessary information and details as well as the necessary records and documents relating to the income of the objector. The assessor may question any person that he thinks has information relating to the assessment in question provided that the assessing officer does not question the employee or the client or any other person that have access to the personal matters of the objector without the prior approval of the latter.

-If the assessing officer agrees to the amount stated by the objector, the assessment shall be amended accordingly.


-If the assessing officer does not give his consent as referred to in the preceding paragraph of this article he may issue a reasoned decision confirming the assessment objected to or may reduce, increase or cancel it. The decision made in accordance with the provisions of this paragraph shall be subject to appeal.

-In all cases, the assessing officer shall notify, in writing, the objector about the outcome of his objection.





10-what is the the tax competent court that reconsider appeals against assessment orders and decisions which are allowed to be appealed under the provisions of this law?

A. (The Income Tax Court of Appeal) shall be constituted within the Ministry of Justice and established in Amman, hold its sessions in Amman or at any other place that it deems fit. It iscompetent to reconsider appeals against assessment orders and decisions which are allowed to be appealed under the provisions of this law. It shall be composed of a President Judge whose rank is not below the grade 2, and 2 other judges as members the rank of each is not below the grade 4, and all of whom shall be subject to the legal provisions and conditions applicable to regular judges. The said court shall commence to exercise its competence in accordance with this law and the regulations enacted thereunder as well as the provisions of Code of Civil Procedures and shall hold its hearings at its premises

B.1- Income tax appeals submitted to the above-mentioned Court shall be treated as urgent cases and pleadings shall be heard not in public unless the court rules otherwise. The person who issued the assessment decision or reassessment decision, as the case may be, shall be cited as the defendant.
2-its permissible for the director by agreement with the appealing person to resolve some of the cases by conciliation before issuing a final rule, in this case the court shall certify this solution and consider ir it final rule m ruled by it.
3-the director shall designate in writing or assigns legal assessing officers, to represesnt the department in cases by defending , submitting arguments, demands, recommending for director to conciliate in some cases, and they have the authority of the deputy for the civil public lawyer according to law of constitution of regulatory courts in force.
4-notwithstanding any other stipulation in any other legislation, the half of the assessing officer period of servises shall be considered a jidicial service according to the provisions of judicial independence law law bar law , provided that this service shall noe less than 3 consecutive years preceding or following the issuance of this law.


C.1) Prescribed fee for each year shall be collected separately.
2) The appealant must state in his statement of appeal the amount of the assessed tax which, he admits for each year and must submit to the Court with his statement of appeal a receipt of payment of that amount or the amount approved by the Director. Failure to pay the aforesaid amount as therein prescribed shall be cause to dismiss the appeal.


D. The onus of proving that the assessment for which the appeal has been filed is excessive, shall be on the appealant. It shall not be permissible to prove any facts which were not claimed before the respondent whose decision is contested.

E. The Court may approve, reduce, increase or cancel the assessment, or it may remit the case to the defendant to make a re-assessment .

F. Where an appeal against an order or assessment issued under the provisions of article (33) of this law is submitted by a taxpayer who had already submitted an appeal against an order made by the assessing officer and where both appeals relate to the same year of assessment, the court shall:

1) Consider the new appeal submitted and drop the appeal previously submitted against the assessing officer.
2) Require payment by the appellant of the difference between fees due on such appeal and those due or paid in respect of the appeal previously submitted against the decision of the assessing officer.

G. With the exception of what is provided for in items B, C of paragraph (2) of article (10) of "The Establishment of Civil Courts Law" No. (26) for the year 1952, every judgment or order issued by the Court in this regard shall be final and not subject to cassation unless the amount of income tax assessed by the assessing officer, Minister or the person authorized by him exceeds 1,000 Dinars before any setting-off is made.

H. The assessing officer shall notify the taxpayer in writing of the amount of tax due in accordance with the court judgment.

I-1- if the appeal has been dropped temporarily due to absence or other reason , its permissible renew the appeal application within 30 days from the date the department report to the taxpayer of the decision of court, and the appealed decision shall gain the final degree if its not renewed within this period.
2-its prohibited renewing the appeal that has been dropped twice for the same reason.
3-if the appeal has been stopped for the death of appellant or the lack of legal capacity or elimination of the characteristic for the person who represent the appellant, the proceeding in case procedures has to be continued within year from the date of reporting to the taxpayer or the heritage collectors or whom legally replace them, and anything contrary to that the decision shall gain the final degree.




11-What are the concequenses of not paying the tax within the prscribed time?

-If the tax is not paid within the period prescribed under this law, an additional amount of 1.5% shall be added to the amount of unpaid tax for each month of delay. The provisions of this law relating to the collection of taxes shall be applicable to the collection of this additional amount.

b-The additional amount paid under the provisions of this article is not considered as part of the tax.

c- the fines and any additional sums stipulated in this law shall be considered a civil compensation for department.

d- the minister upon recommendation from director , may issue istructions that allow paying taxes or the required payments on the account of tax , in addition to pay fines and additional sums on a specified installments , provided that a yearly interest of 9% shall be added to the account of these installments.

-If the tax and additional sums and fines were not paid within the period prescribed under the provision of this law, the assessing officer shall notify the taxpayer by means of a memo requesting him to pay the tax due on him within a period stipulated by the assessor. If payment is not effected within the period prescribed in the said memo, the assessing officer may proceed forthwith to enforce payment in accordance with the provisions of the Law of Collection of Government Funds in force, and shall, in such a case exercise the powers vested in the Administrative Governor, and the Committee for the Collection of Government Funds provided for under the aforementioned law.

12-What are the penalties stipulated in this law for committing tax offences?

-Any person who willfully evades or tries to evade the payment of tax or who helps or urges others to evade payment of tax by willingly committing any of the following acts:

A. Submits an incorrect statement of account by omitting therefrom or understating therein or not mentioning any income or part of any income in respect of which he is required under this law to submit and which substantially affects the amount of tax due on him.

B. Makes a false statement or a fictitious or incorrect entry in any Return of statement submitted under this law.

C. Prepares, keeps or allows the preparation of any fictitious or false books, accounts or records or falsifies or allows the falsification of any books, accounts or records, or hides or destroys wholly or partially, such books, accounts or records with the intention of concealing any income taxable under this law, or any part of such income, or to evade the payment of tax wholly or partially or to obtain illegally an exemption, reduction or set-off permissible by law.

D. Resorts to any fraud or deceit of any kind or allows the use of such means to evade the payment of tax or to reduce its amount in any way.

E. Refrains to provide information requested from him or provides incorrect information or data in respect of any event or matter or issue which may affect his liability or that of any other person for paying the income tax or undermining the amount of such tax.

F. Gives any false reply in writing, to any question or request addressed to him for the purpose of obtaining information or statements required under this law with the intention of evading the payment of tax wholly or partially. When convicted of each of these offences, the person involved shall be liable to imprisonment for a period ranging between one week to one year, or to a fine of not less than 100 Dinars and not more than 500 Dinars. He shall also, in any case, be liable to pay double the amount which he attempted to evade.

G- seize to provide return statement stipulated in article 26 of this law and was one of the obliged categories to provide legal return statement after reporting to him the necessity to provide it by means of reporting pointed out in article 25 of this law.

-Any person who commits any offence in violation of the provisions of this law or any of the regulations enacted thereunder, or fails to comply with any of the provisions of such regulations shall, if no special penalty has been provided for such violation or default, be liable upon conviction to a fine of not less than 100 Dinars or to imprisonment for a period not exceeding one month.

-The Director may effect a settlement of any act committed in violation of the provisions of this law against payment of a fine to be determined by him. He may, before the final judgment, stop any proceeding taken thereunder and make a settlement regarding such violation.

-Notwithstanding what has been provided in any other law, the public case law suit shall be dropped in crimes stipulated in this law by elapsing 3 years from occurrence of violation to its provisions if it has been disregarded. -Proceedings taken in relation to penalty, fine or imprisonment under this law shall not drop any person's liability to pay the tax.
-If any of the above acts is considered as an offence penalised more severely under the provisions of any other laws, the provisions of the said law shall be applicable to this offence.

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