Jordan: Tax developments in response to COVID-19
General Information
This page offers an overview of tax developments being reported globally by KPMG member firms in response to the Novel Coronavirus (COVID-19).
The content will be updated regularly. However, due to the fast-moving pace of change, it may not always reflect the most current developments in a given jurisdiction. Please refer to the date of accuracy and refer to the relevant links, under additional information, for original source information.
Date accurate as of: 14 May 2020
Authorities in Jordan have introduced measures to mitigate the impact of the COVID0-19 pandemic. These measures include:
Deadline extensions
On March 31, 2020 the Government has issued the Defense Order No. 5 under which the following decisions were taken:
- A suspension of the time period for submitting General Sales Tax and Excise Sales Tax returns that must be filed during the official holiday scheduled during the period of application of the Defense Law No. (13) for the year 1992.
- All periods and deadlines necessary to take any action with any ministry, government department, public official institution or public institution shall cease to apply in accordance with any legislation in force.
- The validity of all periods and dates stipulated in the applicable legislation shall be suspended, whether they are statute of limitation periods, lapse or failure or to hear a case or periods for taking any action of litigation in all types of courts in the Kingdom, public prosecution departments, arbitration bodies, enforcement departments, wages authority and any council of conciliation Mediation, discipline.
The Government of Jordan has declared a public holiday for the period of the lock down starting from 18 March until 30 April 2020 which coincides with the filing deadline for income tax returns in Jordan. Accordingly and based on the decisions taken in Order No.5 above, KPMG in Jordan understands that the filing deadline for the income tax returns is automatically extended for the period of the official public holiday.
The Government of Jordan has issued Defense Order No 10 under which the filing of PIT returns and CIT returns where extended to 30th of June.
