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Sales Tax Law in Jordan: Questions of Legality and Propriety

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Despite consecutive amendments over 15 years, the Jordanian Sales Tax Law of 1994 still raises questions about the legality of a number of its provisions as well as the propriety or appropriateness of others. Is it in conformance with the Constitution to determine in a Regulation, rather than an Act of Parliament, those who shall pay, collect and forward the sales tax to the treasury? Does it ensure equality under the law that the sales tax puts certain businesses at a disadvantage compared to other similar ones? As regards propriety, the procedure for filing and reviewing self-assessment statements begs questions of clarity and fairness. All these questions will be examined in this article.

Affiliations: 1: Associate Professor of Tax Law, Faculty of Law, Yarmouk University, P.O. Box 566, Irbid 21163, Jordan;, Email: i.shawabkeh@yu.edu.jo

10.1163/157302510X12607945807313
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/content/journals/10.1163/157302510x12607945807313
2010-04-01
2016-08-25

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