ضريبة المبيعات و القيمة المضافة في الأردن

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الأخوة الأعزاء، لست من أهل الضرائب و لكن عندي أفكار أرجو تصحيحها لي إن كان فيها أي غلط

لا أعرف تماما كيفية معالجة ضريبة المبيعات في الأردن و لكن أعرف أن معالجة الضريبة التراكمية (المتعددة و هي من الضرائب غير المباشرة) هي نسبة من الأساس الذي يتراكم. و لكن ضريبة القيمة المضافة هي نسبة من القيمة التي أضيفت على الأساس في مرحلة ما من مراحل الإنتاج.

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Islam: as simple as possible

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A friend of Prophet Muhammad said: “We were ignorant people who lived like wild animals. The strong among us lived by preying upon the weak. We obeyed no law and acknowledged no authority except for brute force. We worshiped idols that were made of stone or wood. We knew nothing of human dignity. Then God, in His Mercy, sent us His Messenger who was himself one of us. We knew about his truthfulness and integrity. His character was exemplary; and he was also the most well-born of the Arabs. He invited us toward the worship of One God and forbade us from worshiping idols. He exhorted us to tell the truth and to protect: the weak, the poor, the humble, the widows, and the orphans. He ordered us to show respect to women and never to slander them. We obeyed him and followed his teachings.”

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الترجمة العربية لكلمة تدقيق

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لقد تم تنبيهنا من قبل بعض الزملاء على عدم كتابة كلمة “مراجعة” كترجمة لكلمة “Auditing” ونحن نشكر له ذلك إذ أن ترجمة Audit هي تدقيق. و المراجعة هي ترجمة لكلمة Review. والوضع العام هو كالآتي: Assurance Services => Attestation Services => Audit, Review, and Other Attestation Services الآشورنس (التأكيد) هو الشامل لكنه قد يُؤدى من … Read more

The Audit Committee in Jordan

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This paper studies the Act No. 25 of Jordan Security Commission, which is talking
about the Audit Committee. It’s about the regulation and practice of the audit
committee in the Jordanian environment. I focused on the Act itself comparing it,
whenever I could, with other regulations especially in US, Canada, Australia and UK.

The main problems found in this act are:

  1. It failed to give the members of the committee the independence required to
    enable them working effectively.
  2. The act, also, failed in determines the qualifications and authorities given to
    these members.

And, some other problems and matters that are discussed inside… I agreed with some
changes proposed. And, I made some proposals…

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