Every person with one or more sources of taxable income in Jordan must file an income tax return with the Income and Sales Tax Department by the end of the fourth month following the end of the tax period, and the outstanding tax balance is due by the same deadline. Special deadlines and arrangements apply to heirs, spouses, and certain entities exempted from the filing duty.
Who must file an income tax return?
The Income Tax Law provides that every natural or legal person with one or more sources of taxable income must file a tax return using the form approved by the Department. The return is filed by the taxpayer personally or by a representative, and may be submitted through any means approved by the Department, including registered mail, banks approved by the Department, licensed postal companies approved by the Council of Ministers, or electronic means. The filing date is deemed to be the date of receipt by the Department, the postmark date, or the date of the deposit receipt at the bank or licensed company, whichever is earlier.
Deadline for filing the return and paying the tax
The tax return must be filed by the end of the fourth month following the end of the tax period, and the taxpayer must attach the records, documents, and financial statements to the filed return; a return filed without these attachments is not considered validly filed and the penalties prescribed by law then apply. By the same deadline — before the end of the fourth month of the period following the tax period — the taxpayer must pay the outstanding tax balance due.
Illustrative example of the deadline calculation
- If an establishment's tax period ends with the close of its financial year, the fourth month following that end is the final deadline for both filing the return and paying the tax balance together, as the same provision links the two deadlines.
Special cases: death and joint returns for spouses
If the taxpayer dies, the heirs or their representative must file a tax return on behalf of the deceased within ninety days from the date of death. The guardian, custodian, trustee, liquidator, and bankruptcy trustee must likewise file the tax return on behalf of the person they represent. Spouses who each have taxable sources of income may, by mutual agreement, file a joint tax return.
Exemption from filing does not mean exemption from tax
Certain categories may be exempted from filing tax returns under a regulation issued for this purpose, including foreign companies not operating in the Kingdom (such as head-office companies and representative offices) and foreign companies operating in the Kingdom, where their income is wholly exempt from income tax. However, exempting any category from the filing duty does not mean exempting it from the tax itself. In addition, a person licensed to practice as a chartered accountant in the Kingdom must submit to the Department a statement of the names and addresses of clients within a period not exceeding the end of the third month of the year following the financial year.
Legal References
- Income Tax Law No. 34 of 2014 and its amendments — Article 17 (return filing deadlines)
- Income Tax Law No. 34 of 2014 and its amendments — Article 18(a) (deadline for paying the tax balance)
- Income Tax Law No. 34 of 2014 and its amendments — Article 25 (chartered accountant's client statement)
- Income Tax Law No. 34 of 2014 and its amendments — Article 26 (filing means and filing date)
- Regulation on Tax Returns, Records, Documents and Profit Ratios No. 59 of 2015 — Articles 3(b) and 6(c)
- Executive Instructions No. 1 of 2019 — exempting certain entities from filing tax returns — Article 2
For questions about your specific situation, you can ask the Jordan Tax & Legislation Helper on Helpers, or consult a licensed chartered accountant.