الاعتراض الإداري على وعاء الضريبة على الدخل

Abstract EN

The administrative appeal is an important way to appeal the decisions of the income tax assessment, and of extreme importance to the taxpayer and tax administrative alike.

It lends itself to the administration to reconsider the decisions of appreciation issued by it and work to correct them.

Which thus avoids habeas corpus and to denounce their work on the other hand, the administrative objection to the benefit if the taxpayer through the formality meets the specific law to put a tax dispute judicially, and more importantly the administrative objection if they resolve the tax dispute it must include, designate judicial conduct road reducing the time, effort and expense.

Jordanian legislation were organized, among others, organized objection, producers and conditions the competent authority for consideration and decisions and their implications, and this research aims to address the position of Jordanian legislation aspects of the objection, and the extent of effectiveness of the administrative objection as a means to resolve tax disputes between the taxpayer and tax administrative.