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27 November 2018

Jordan waives penalties and interest on certain unpaid taxes and claims

The Jordanian Council of Ministers issued, on 5 November 2018, Decision No. (1767), which waives penalties and interest applicable on certain unpaid taxes and claims. The Decision, effective 1 November 2018, will remain in force through 31 March 2019.

Following issuance of the Decision, the Director General of the Jordanian Income and Sales Tax Department (ISTD) issued Instruction No. 202/2018 on 12 November 2018 and No. 212/2018 on 25 November 2018 to clarify the specific types of penalties and interest to which the Decision will apply. According to the Instructions, if a taxpayer settles, within the waiver period, unpaid (i) general sales tax, corporate income tax, personal income tax, and property tax payments due to the ISTD, (ii) claims due to the Customs Department, and/or (iii) other government claims due to the Ministry of Finance, the full or partial waiver of related penalties and interest will apply in respect of the settled claim.

Taxpayers looking to benefit from this waiver should refer to the Instructions before approaching the relevant authorities to understand the extent of coverage of the waiver to their claims and the mechanism for the waiver’s application.

For additional information with respect to this Alert, please contact the following:

Ernst & Young (Jordan), Amman
  • Ali Samara | ali.samara@jo.ey.com
  • Jacob Rabie | jacob.rabie@jo.ey.com
  • Yousef Al-Hasani | yousef.al-hasani@jo.ey.com
  • Mohammad Freihat | mohammed.freihat@jo.ey.com
  • Abdullah Al-Husban | abdullah.al-husban@jo.ey.com
  • Marzouq Aldabaiba | marzouq.aldabaiba@jo.ey.com
Ernst & Young LLP, Middle East Tax Desk, Houston
  • Gareth Lewis | gareth.lewis1@ey.com

ATTACHMENT

Document ID: 2018-6364

 
 

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