Challenging an Income Tax Assessment Decision before the Court of First Instance under Jordanian Legislation: Conditions and Procedures

Q: What does this research mean for the field?

The formal and procedural requirements for appealing income tax assessments under Jordanian law, such as mandatory administrative objections, fees, and legal representation, place a significant burden on taxpayers and limit their access to justice, while the court's authority is restricted from increasing the tax to protect the appellant. Novelty: ClaimNovelty.INCREMENTAL. Consensus alignment: ConsensusAlignment.NEUTRAL.

Mervat Qutaishat

doi:10.53796/hnsj79/15

September 1, 2026Humanitarian and Natural Sciences JournalOpen Access

Challenging an Income Tax Assessment Decision before the Court of First Instance under Jordanian Legislation: Conditions and Procedures

View Full Paper

Ask AI

Bookmark

Share

Key Points

To examine the procedural requirements and statutory conditions for appealing administrative income tax assessment decisions before Jordan's Tax Court of First Instance, and to define the court's judicial authority regarding tax increases.
Conducted a descriptive-analytical legal study of the Jordanian Income Tax Law No. (34) of 2014 and its subsequent amendments.
Evaluated formal procedural requirements, filing timeframes, evidentiary burdens, and statutory judicial remedies.
Judicial challenges require prior administrative objection and must be lodged within 30 days of notification, accompanied by court fees, mandatory legal representation, and supporting documentation.
The burden of proof falls entirely on the taxpayer, while trials proceed on an expedited basis with an optional 60-day adjournment for settlement.
The court possesses statutory authority to uphold, annul, reduce, or remand assessment decisions, but is strictly barred from increasing tax liability under the rule preventing appellant detriment.

Implication

Legal analysis reveals procedural barriers and court powers under Jordanian tax legislation, highlighting the need to ease taxpayer litigation burdens.

Abstract

No abstract yet. The journal hasn't published one we can show.

Discussion

No takes yet. Share an insight, caveat, or question.

Cite This Study

Mervat Qutaishat (2026) studied this question.

synapsesocial.com/papers/6a993503636c6408cfa7cbee https://doi.org/10.53796/hnsj79/15

View Full Paper

Ask AI

Bookmark

Share

Challenging an Income Tax Assessment Decision before the Court of First Instance under Jordanian Legislation: Conditions and Procedures

Key Points

Implication

Abstract

Discussion

Cite This Study

Challenging an Income Tax Assessment Decision before the Court of First Instance under Jordanian Legislation: Conditions and Procedures

Key Points

Implication

Abstract

Discussion

Cite This Study

Keep reading

More related papers

More from Humanitarian and Natural Sciences Journal

Keep reading

More related papers

More from Humanitarian and Natural Sciences Journal