The income tax information for the taxpayer Ali for the year 2020 is as follows:

1. Ali is a resident Jordanian natural person; his resident spouse is working.
2. His total income is JD 60,000 for a rented property.
3. The following amounts were paid on the property during the year 2020:

1. JD 2,400 maintenance expenses
2. 10% of the property income was paid as building and land taxes (Al-Musakfat).
3. 3% of the property income was paid as Sewage expenses.
4. 2% of the property income was paid as Al-Maref Taxes.
5. JD 4,000 depreciation expenses.

Instructions:

Prepare an income tax return for Ali on 31/12/2020 based on the gross income approach.

Income tax return for the year ended 31/12/2020

Taxable income (JOD*)	PIT rate (%)
The first 5,000	5
The second 5,000	10
The third 5,000	15
The forth 5,000	20
Over 20,000 and up to 1,000,000	25