Factors that Help Ease the Financial Gap in the Sales Tax Report Submitted by the Taxpayers to Pay the Tax: From the Point View of Sales Tax Auditors in Jordan

Hasan Mahmoud Al-Shatnawi, Atallah Ahmad Al-Hosban, Naser Yousef Al Zuobi


This study aims to identify ways to narrow the gap between the financial report revealed the sales tax auditor   which follows the Sales Tax Department, and to identify the nature of the financial gap between the report of the auditor and the nature of the tax procedures to make sure of the validity of the data relating to the sales tax. this study find results like the Commissioners and consultancy offices with the help of the tax charged to provide tax returns violates the law of the General Sales Tax, The presence of erroneous application of accounting principles generally accepted Almgiwlh when preparing the accounting books and records either by tax auditors or by the taxpayers who provide tax declaration for revolving the General Sales Tax. The recommended: The need to retain charge of the books and accounting records and assets by the rules laid down in the law of the General Sales Tax. The need to do seminars pilot taxpayers about the difficulty in applying the requirements of the law of the general sales tax at the accounting treatment of revenue and controlled by tax-exempt.

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DOI: http://dx.doi.org/10.5539/ijef.v6n6p212

International Journal of Economics and Finance  ISSN  1916-971X (Print) ISSN  1916-9728 (Online)

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