Executive summary
The Jordanian Income and Sales Tax Department (ISTD) issued Administrative Circular No. 88 of 2020 (the Circular) on 21 December 2020 regarding corporate income tax (CIT) returns required to be filed on or after 30 April 2021.
Historically, the ISTD has accepted partially completed returns without penalty, provided the taxpayer completed the filing before receiving an audit notice. However, the Circular indicates that from 30 April 2021, if a taxpayer fails to…