مدى الحد من التصرفات الصورية في قانون ضريبة الدخل الأردني رقم (34)‎ لسنة 2014

Abstract EN

Pursuant to article 20 of the Income Tax Law number 34 of 2014 (ITL), the Tax Department has conferred some powers to combat artificial transactions that are used to evade taxes.

However, the legislature has inadvertently provided some provisions that may provoke tax payers to contrive artificial transactions so as to split the income and, consequently, reduce the tax burden.

Such artificial transactions may be made as a result of: unequal family exemptions under article 9 of the (ITL) and the equality of taxation treatment between big companies and small companies.

The writer argues that solution of the problems relating to loopholes generated from family exemptions can be found in the Income Tax Law number 57 of 1985 to which the legislature is recommended to resort through treating small companies like individual enterprises of similar capital and revenues.