An-Najah University Journal for Research - B (Humanities)


The contemporary tax legislation seeks to regulate taxation mechanisms by the public administration bodies who are responsible for performing this mechanisms. This is considered as one of the most crucial primary tasks which state seeks to achieve justice within enacting legislation which regulate the arising relationships among persons in community and finding an entity to separate the arising disputes when occurring. Tax legislation shows the means in which the disputes are resolved by providing an objection and complaint about the estimation issued by tax administration. The person who is responsible for this can resort to the responsible judiciary in order to appeal against these decisions when he feels unfair by the administration according to the terms and conditions determined by the tax legislation. The Jordanian tax legislator resolves these disputes by setting a special judiciary to look into tax disputes including cases in which the decisions of estimating tax are appealed against. Recently, it sets a jurisdiction in order to look in appealing against the cases of estimating tax for tax First Instance Court as first rank court which its decisions are against appealed before Court of Tax Appeals which its decisions are distinguished by tax legislation before The Jordanian Court of Cassation. Keywords: justice, court, lawsuit, tax, assessment, decision, appeal, proceedings, prosecution regulations, dismissal this research explains the legal procedures which should be followed to appeal against.