On 2 February 2022, the Jordan Income and Sales Tax Department (ISTD) has issued a press release clarifying the issuance of a guide related to the preparation and submission of Country-by-Country (CbC) reports. ISTD has published the guidelines (Arabic) on 25 January 2022 in line with Regulation No. 40 of 7 June 2021 and Executive Instructions No. 3 of 16 September 2021.

Multinational Enterprises (MNEs) exceeding consolidated revenue exceeding a JOD 600 million in the previous year, will be required to submit a CbC (Country-by-Country) report. The CbC report must be submitted within 12 months after the end of the tax year. The guidelines state that the first CbC reporting year is 2021 and CbC report must submit before 31 December 2022. The guideline includes the rules and regulations regarding CbC, eligible companies for reporting, deadline, and information regarding CbC form.