Hassam Abu Ali, General Manager of Income and Sales Tax, confirmed that the implementation of the billing system approved by the Income Tax Law will be the most important tool to combat tax evasion. 

He said in a statement to Jordan News Agency (Petra) that the system aims at documenting the sales and service delivery with a fundamental invoice so that the department can follow up its tax effect. He pointed out that the system currently being studied by the department is a model that will expand the base of tax liability and reduce fraud, Tax avoidance, access to information for the purpose of auditing tax returns, combating false invoices and developing competition between companies. 

Abu Ali expected that the first phase of the application of the system will include various professions sectors, pointing out that the risk of not issuing an official invoice controlled by the income tax and sales «is that the seller or service provider deducts the tax substantively and not to the state treasury or not part Which enhances the evasion and creates distortion in economic activities to achieve the evader richness at the expense of the citizen who pays sales tax at the expense of the state that provides services to citizens ». 

Article 23 (f) of the Law amending the Income Tax Law No. 38 of 2018 stipulates that "a person is obliged to issue a basic invoice for the provision of any service or sale of any commodity in the Kingdom. All matters relating to the billing systems, System issued for this purpose ». 

In compliance with the provisions of the law, and in compliance with the Prime Minister's book on the billing system, a steering committee was established to establish a comprehensive framework for a national billing system that includes the necessary legislative, technical, technical and financial policies and requirements to ensure a set of objectives. 

These objectives include, in accordance with the strategic operational plan, the provision of controls to combat tax evasion, regulation and control of tax-impact financial operations to enable the Department to handle tax evasion, and to provide the data and information required to audit tax returns in line with the legislative provision to transfer the burden of proof to the auditor instead of And improve the tools and means of tax administration in a manner that contributes to the improvement of tax revenues. Petra

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