Court declares ‘not subject to objection’ article of tax law unconstitutional

AMMAN — The Constitutional Court on Monday issued a ruling that the “last part” of Article 72 of the 2014 Income Tax Law is unconstitutional, saying that the article “violates equality and deprives taxpayers from resorting to the court”.

Article 72 of the law reads: “The Director General [of the Income and Sales Tax Department], whoever he delegates, or auditor as the case may be and at any time may correct by himself or upon the request of the taxpayer the unintentional narrative and mathematical mistakes in the decisions, notices and memoranda; and the correction procedures shall not be subject to objection.” 

The court said that the last part also contradicts with items 6/1, 101/1 and 128/1 of the Constitution, according to a court statement carried by the Jordan News Agency, Petra. 

Article 6/1 of the Constitution stipulates that Jordanians shall be equal before the law. There shall be no discrimination between them as regards to their rights and duties on grounds of race, language or religion. 

Article 101/1 of the Constitutions reads: “The courts shall be open to all and shall be free from any interference in their affairs.”

Article 128/1 stipulates that laws issued under the Constitution to organise rights and freedoms shall not affect the essence or core of these rights. 

The court said that lawmakers, when dealing with laws and regulations, must ensure the conformity of legislation to the goals of the Constitution, according to Petra.

A food and beverage company had contested the constitutionality of the last part of Article 72 of the 2014 Income Tax Law.