مدى دستورية المادة الثالثة من قانون الضريبة العامة على المبيعات الأردني رقم 6 لسنة 1994 و تعديلاته

Abstract EN

It is a common constitutional principle that individuals shall be protected against the abuse of the executive power in the area of taxation.

Thus, the power to impose taxes belongs to the elected legislature as the representative of the people.

Hence, the principles that "no taxation without representation"; the principle that taxes are statutory and may not be passed by the executive authority.

Despite these widely recognized principles, the Jordanian legislature has deviated there from under section 3 of the general sales tax law number 6 of the year 1994.

This section vests the executive authority with a number of powers whereby it can issue regulations (subordinate legislations) imposing tax burdens on the individuals.

In exercising these powers, the government has treated some payable taxes as being, on their own, taxable monies.

Thus, an anomalous situation has arisen where a tax is levied on the payable tax.

This article questions the constitutionality of section 3 of the general sales Tax Law.

It is submitted that the general constitutional principles explained in 'section I' lead to the conclusion that section 3 is inconsistent with Jordanian Constitution.