A major step in legal, financial reform 

The Committee formed by virtue of the General Pardon Law of 2024, which is responsible for interpreting the General Pardon (Amnesty) Law, issued a pivotal decision on May 5 2024 that waives imposed fines before March 19, 2024.

A pardon reaches both the punishment prescribed for the offence and the guilt of the offender hence in the eye of the law the offender is innocent as if he/she had never committed the offence.

Although Article (2/2) of General Pardon Law of 2024 stipulated that “Cases covered by the provisions of this law shall be exempted from the imposed fines and fees entirety as well as those that will be imposed in criminal, misdemeanor, violations, or any criminal proceedings”.

It was not clear to the public which fines will be included in the General Pardon Law. In light of this an inquiry was raised to the Committee formed by virtue of the said law.

The Committee answered the question by initially explaining that governmental bodies are authorised by law to place financial punishment against those who violate their laws and regulations, such financial fines may come in form of a percentage or a fixed amount.

The Committee then proceeded with distinguishing between fines and damages; a fine is a criminal sanction that is imposed as a punishment, whereby damages are a restitution action to repair damage caused.

The decision concluded that any fine prescribed under the provisions of any law or regulation, except for those clearly excluded under Pardon Law, shall be waived. Article 3 of the same law has exempted some certain crimes from amnesty, including fines associate with Income Tax, Sales Tax and Customs Law.

In light of this, the Committee concluded that fines imposed by virtue of Article (6) of the Work Permit Fees Regulation — associated with not renewing work permits within ninety days from the expiry date — are waived by virtue of Pardon Law.

The importance of this decision lies with its wide application to many other local laws and regulations.

For instance, right after the issuance of the Committee decision, the Greater Amman Municipality announced that fines in relation to Al Maraif Tax (Education Tax) and Mustaqafat Tax incurred prior March 19, 2024 are waived and released, approximately JD50 million in fines will be waived, benefitting over 100,000 individuals and 5,000 institutions. 

All governmental bodies are required to review the provision of Pardon Law and all related interpretive decisions to ensure its proper implementation thereof.

This process is essential to identify and nullify applicable fines, promoting a fair and rehabilitative legal environment.

The Committee’s decision under Pardon Law represents a significant step towards legal and financial reform.

By including financial fines imposed prior March 19, 2024, the law aims to reset the legal status of affected individuals and institutions, fostering a more forgiving and rehabilitative legal system.

Release from fines is crucial for the economy as it enhances cash flow, stimulates economic activities, and supports growth and stability.

This decision underscores the importance of comprehensive implementation across all government sectors to ensure the intended relief reaches all eligible parties.