I was contracted by the USAID Jordan Fiscal Reform Bridge Activity to prepare a comprehensive review of the Income and Sales Tax Department (ISTD) in Jordan, offering a holistic view of tax administration through the various directorates. My report set out the characteristics of a good tax system, the legal environment governing the ISTD, and proposed the establishment of a Reform and Modernization Unit. 

Additionally, the report highlighted the importance of the Human Resources Directorate, Taxpayer Services and Education Directorate, Media and Communications Directorate, Information Technology Directorate, Tax Debt Recovery Directorate, and the Planning and Research Directorate. 

The document emphasized the importance of creating a new Tax Procedures Law to follow on from the recently enacted Income Tax law, the establishment of the Reform and Modernization Unit, and the urgency of computerizing the human resources function within the ISTD. Furthermore, it proposed priority technical assistance interventions, such as for the preparation of the new Tax Procedures Law, the rollout of the human resources module, and the improvement of the ISTD training function. 

The document recommended support for the ISTD’s taxpayer education and communications function, the preparation of a business case integrating detailed user and technical specifications for an integrated tax administration software system, and training assistance in debt management and recovery. Moreover, it suggested technical assistance be sought for improved planning and the preparation of strategic corporate plans within the ISTD. 

The intervention concluded with country debriefs, which included meetings with the ISTD DG and senior management, the USAID Country Director and staff, senior personnel from the Ministry of Finance, and the International Monetary Fund. These debriefs aimed to discuss the findings and explore potential solutions, and there was widespread support for the recommendations made in the report.

Overall, the assignment provided a detailed account of the ISTD's current status and outlined the crucial interventions necessary for its operational improvement. The importance of reforms in tax legislation, modernization of administrative procedures, and the establishment of dedicated units to address human resources, communications, and strategic planning were emphasized.