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Jordan - TADAT

1 Jordan 2 Contents Page ABBREVIATIONS AND ACRONYMS ..4 PREFACE ..5 EXECUTIVE SUMMARY ..6 II. COUNTRY BACKGROUND INFORMATION ..13 A. Country Profile ..13 B. Data Tables ..13 C. Economic Situation ..14 D. Main Taxes ..14 E. Institutional Framework ..15 F. International Information Exchange ..15 III. ASSESSMENT OF PERFORMANCE OUTCOME AREAS ..16 A. POA 1: Integrity of the Registered Taxpayer B. POA 2: Effective Risk Management ..19 C. POA 3: Supporting Voluntary Compliance ..23 D. POA 4: Timely Filing of Tax Declarations ..26 E. POA 5: Timely Payment of F. POA 6: Accurate Reporting in Declarations ..32 G. POA 7: Effective Tax Dispute Resolution ..35 H. POA 8: Efficient Revenue Management ..38 I. POA 9: Accountability and Transparency.

5 . PREFACE An assessment of the system of tax administration of the Hashemite Kingdom of Jordan was undertaken during the period …

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