Executive summary

On 2 May 2021, the Jordanian Income and Sales Tax Department (ISTD) issued Instruction No. (1) of 2021 (the Instruction) regarding the National Contribution Tax (NCT). The Instruction amends Instruction No. 2 of 2019 (instructions for the remittance of income tax) and should be read in conjunction with Instruction No. 2.

Specifically, the Instruction clarifies the application of t…