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Jordan Amending General Sales Tax Law Including New Rules on Taxable Supplies and Refunds

25 June 2021

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Proposed Changes

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Jordan

Jordan's Income and Sales Tax Department has issued a release announcing that it has completed the preparation of a draft law amending the General Sales Tax Law, which is meant to harmonize the law with international sales tax practices. The draft contains two main amendments. The first amendment is the introduction of new rules regarding the principle of supply as the basis for taxation, i.e., where the ownership of a good is transferred from one person to another in any way, it will be subject to sales tax. This is meant to close current loopholes allowing the transfer of goods...