Executive summaryOn 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 the NCT to payments made to resident and nonresident legal and natural persons and adapts the rules concerning tax audits, assessments, appeals, and the application of late payment penalties to include NCT.Per Article 1 of the Instruction, the Instruction enters into...