Legal studies
General legal studies on questions relevant to individuals and companies in Jordan. Review your matter’s facts before relying on it professionally.
Showing 13 of 372 studies
A brief summary explaining when a non‑resident's income is subject to withholding under specific Income Tax Law provisions, and when inspection services for goods exported outside Jordan are not taxable.
Read the studyThis study summarizes how the registered address or last tax return address affects tax notifications and when publication may be used if no address, PO box, or postal code is recorded.
Read the studyThe study examines how confidentiality under Article 62 of Income Tax Law No. 34/2014 affects the admissibility of evidence procured by parties from the tax department in breach of the law.
Read the studyThe study examines whether an appellate court must ground its decision to follow or not follow cassation on sound factual and legal bases, particularly when expert accounting reports contain contradictions.
Read the studySummary explaining the allocation of proof obligations between the taxpayer and the tax authority in tax increase cases, pursuant to Articles 46(a), 33(c)(1) and 34(b) of the Income Tax Law.
Read the studyA brief summary addressing whether submitting the agreement with the tax return makes it subject to import stamp duties, the limits of an accounting expert’s role in legal-text analysis, and the permissibility of an appellate court citing a prior Court of Cassation decision between the same parties.
Read the studyThe study concludes that income earned by a non‑resident for a service not performed in Jordan and whose outputs are not used in Jordan is not subject to income tax under the Income Tax Law and the territoriality principle. This covers fees for inspection of exported goods that were examined outside Jordan.
Read the studyBrief summary: customs claims for duties and taxes established by a final judgment are treated as financial-department rights and are subject to Civil Code limitation rules under Art. 247(j), as read with Art. 461(2).
Read the studyExpressing willingness to reconcile is not a ground for cassation. The preclusive effect of a final criminal judgment is limited under Article (332) and is affirmed by Article (42) when the criminal ruling was necessary on the occurrence, legal characterization, and attribution of the offence.
Read the studyThis summary outlines the elements of the tax-evasion offense under Article 30(a) of the General Sales Tax Law, focusing on evidentiary requirements and the consequences of insufficient prosecution evidence.
Read the studyA concise summary of when tax first‑instance court judgments are subject to appeal rather than objection, focusing on Article 57(b)(1) of the General Sales Tax Law and the consequences of dismissal of objections and default judgments.
Read the studyA bilingual educational guide to party due diligence, signing authority, scope, invoicing, records, customs and common risks in Jordanian commercial contracts, with an express update and professional-advice disclaimer.
Read the studyA bilingual educational guide to Jordanian tax compliance covering the general framework, registration, e-invoicing, returns, refunds, tax-sensitive contract clauses, common risks, and the need to verify current law.
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