  Nonzero and relatively large of $\theta_{13}$ mixing angle has some
phenomenological consequences on neutrino physics beyond the standard model.
One of the consequences if the mixing angle $\theta_{13}\neq 0$ is the
possibility of the CP violation on the neutrino sector. In order to obtain
nonzero $\theta_{13}$ mixing angle, we break the neutrino mass matrix that obey
$\mu-\tau$ symmetry by introducing a complex parameter and determine the
Jarlskog invariant as a measure of CP violation existence. By using the
experimental data as input, we determine the Dirac phase $\delta$ as function
of mixing angle $\theta_{13}$
