25/09/2022

Dr. Hussam Abu Ali, Director General of the ISTD said that the law amending for the Law General Sales No. (15) of  2022 was based on the rule of not increasing the  tax burden on the citizen, and therefore it did not imposing a tax on any good or service and not provide for any increase in  taxes, as well as not cancel  any exemption were granted.  

Abu Ali stressed during a seminar held by the Jordanian Association of Certified Public Accountants for members of the association that the amended law did not make any significant change to the obligated taxpayers and also treat Tax distortions and imbalances and reduce a tax evasion and avoidance,  and implement of international practices that enable the achievement of tax justice.

He said that the amended law came to fill the loopholes that used from some taxpayers as the law includes structural reform to treat loopholes and distortions that enable some to tax avoidance .

Abu Ali pointed out that "the amendments came in line with international practices by approving the amendment of the rule of imposing tax on supply instead of sale, which is applied in most countries of the world, including modern countries in the introduction of the tax system on them, where the rule of imposing tax was amended and not due or paid was the rule in the current law The rule of imposing the tax is selling, and there were practices by some of the taxpayers who carry out an operation instead of making a sale."

He said that the amended law came to enhance the constitutional rights of those charged with achieving tax justice among them, as the amended law stipulated the abolition of the issue of civil compensation in the event the taxpayer resorts to the judiciary in cases not related to tax evasion.

Abu Ali concluded his speech by responding to the inquiries of the members of the association, stressing that the amending law of the General Sales Tax Law No. 15 of 2022 came with neither imposing a tax nor an increase in tax and did not cancel the exemptions granted and the law came in line with international practices in applying the principle of supply applied by 160 countries. in the world out of 166 countries in the world.

For his part, the head of the Jordanian Association of Certified Public Accountants, Husam Rahal, who moderated the dialogue, stressed the importance of cooperation between the Income and Sales Tax Department and the Jordanian Association of Certified Public Accountants, as it is a major and essential partner in achieving the goals of both parties.

He said that this meeting comes to enable the members of the Jordanian Certified Public Accountants Association to understand the amendments to the General Sales Tax Law and see them.

At the beginning of the meeting, Abu Ali thanked the president of the Jordanian Certified Public Accountants Association and members of the association for holding this meeting, and praised the distinguished relations and cooperation with the Jordanian Certified Accountants Association in all fields, especially in discussing tax legislation, reviewing it and consulting about it.