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REGULATIONS
AND INSTRUCTIONS
“Issued Pursuant to the Provisions of the
Income Tax Law No. (57) for the Year 1985 as Amended”
Regulation
No. (10) for the Year 1986(1)
Regulation
of Principles of Appeal and
Cassation
of Income Tax Cases
“Issued Pursuant to Clause (a) of Paragraph
(a) of article (50) of the Income Tax Law No. (57) for the year 1985”
Article (1)
This regulation shall be cited as “Regulation of
Principles of Appeal and Cassation of Income Tax Cases for the year 1986” and
shall be effective as of the date of its promulgation in the “official
gazette”.
Article (2)
a-
Assessment decisions appealable in accordance with the effective Income
Tax Law shall be referred to the Income Tax Cases Court of Appeal within thirty
days as of the date of conveying the notification of the appealed decision.
b-
The appeal statement shall be submitted to the Income Tax Cases Court of
Appeal, or through the President of the regular Court of Appeal or the
President of the regular Court of First Instance within whose respective
jurisdictions the appellant may be residing. Appeal fees in both latter cases
shall be paid to the treasurer’s office of the court through whose president
the statement was presented.
c-
If the person who wishes to appeal filed an application for the
postponement of appeal fees payment subsequent to the provisions of paragraph
(c) of Article (3) of this regulation, the period that starts with the date of
filing that application and ends on the day when the court judgement related
thereto communicated shall not be computed as part of the period prescribed for
filing the appeal.
d-
The Income Tax Cases Court of Appeal may decide to extend the legal
period fixed for filing the appeal statement subsequent to a written
application made by the appellant within that period if the aforesaid court is
convinced of the validity of the reasons stated therein. A copy thereof shall
be communicated to the respondent to give him an opportunity to reply to that
application.
Article (3)
a-
The appellant shall, upon filing the appeal statement pay a separate fee
for each year to the amount of three percent of the difference between the
assessed tax payable by him and the sum he admits of that tax, provided that
this fee shall not be less than three Dinars in any case including non
existence of an assessed tax payable by him owing to the fact that the
appellant suffered losses, and provided that the fee shall not exceed one
hundred Dinars per each year appealed for, and the appellant shall pay half of
this fee upon the renewal of the appeal that has been dropped.
b-
For the purposes of fixing the appeal fee the term “assessed tax” shall
mean the tax assessed as payable by the appellant after carrying out the
clearing provided for in Article (21) of the Income Tax Law No. (57) for the
year 1985.
c-
The Income Tax Cases Court of Appeal may rule that the appeal may be
filed without payment of the prescribed fee subsequent to a written application
by the appellant within the legal period allowed for filing an appeal if the
court is convinced that the appellant has valid reasons that justify the
postponement of paying the appeal fee or any part thereof, provided that the
respondent be given an opportunity to reply to the reasons stated in the
application after communicating to a him a copy thereof.
d-
If the appellant, whose appeal has been accepted without having to pay
the prescribed fee, becomes able to pay that fee, and the respondent has proved
that during any phase of the trial, the court shall order that its proceedings
be suspended, and shall order the appellant to pay that fee within a period
fixed by the Court subject to rejection of the appeal.
e-
If the appeal is rejected for any reason whatsoever or dropped, the
unpaid fee shall be a debt owed by the appellant to the State’s Treasury as
ruled by the Court and shall be duly collected from the appellant by the
Execution Department.
Article
(4)
a-
The appeal statement shall include:
1-
Name and address of the appellant.
2-
Respondent in his ex officio.
3-
Number and date of the assessment notice and the year of the appealed
tax.
4-
Date of communicating to the appellant the appealed assessment notice.
5-
The income tax estimated as payable by him in accordance with the
appealed decision and the sum he admits thereof.
6-
Causes of appeal in brief and in separate numbered paragraphs.
7-
What the appellant asks for in his appeal.
b-
The appeal statement must be signed by a practicing lawyer and a copy of
the appealed decision need not be attached to it.
Article
(5)
If the appellants are partners in an ordinary
resident company, each one of them has to file a separate appeal statement and
to pay in respect thereof the fee prescribed pursuant to the provisions of this
regulation. After having formally accepted these appeals, the court may combine
them and give a decision thereon in one judgement.
Article (6)
a-
Judgements that are amenable to cassation shall be filed for cassation
in accordance with the provisions of the Income Tax Law in effect within thirty
days as of the date of addressing it to thereto in presence or else as from the
date of serving same upon him. The cassation statement shall be submitted to
the divan of the court of cassation or to the court which issued the judgement
or to the president of the regular court of appeal within whose area of
jurisdiction the appellant in cassation is residing. The cassation fees shall
be paid to the treasury’s office of the court through which the cassation
statement was field in the latter case.
b-
In cases where the judgements issued by the Income Tax Cases Court of
Appeal cannot be filed for cassation except subsequent to a permission in
accordance with the effective Income Tax Law, the applicant for such permission
must file his application within ten days as of the date stated in paragraph
(a) of this Article to the Income Tax Cases Court of Appeal. If the aforesaid
court refuses such permission, the applicant therefor may file such application
to the President of the Court of Cassation within ten days as of the date of
informing him of the refusal decision. But if it has been decided to grant such
permission whether by the Income Tax Cases Court of Appeal or by the President
of the Court of Cassation, the appellant in cassation must file the cassation
statement within ten days as of the date of communicating the permission
approval to him.
c-
If the person who wishes to file an application for cassation has
submitted a petition for postponement of the cassation fee pursuant to the
provisions of paragraph (c) of Article (7) if this regulation, the period that
starts with the date of submitting the petition and ends on the day of
communicating the court decision to him shall not be calculated within the
cassation period.
d-
The Court of Cassation may decide to extend the legal period prescribed
for filing the cassation statement following a written petition submitted by
the appellant in cassation within that period if it is convinced of the
validity of the reasons stated therein. A copy thereof shall be conveyed to the
respondent in cassation to give him an opportunity to respond to that petition.
Article
(7)
a-
If the appellant in cassation is the concerned taxpayer, he must, upon
filing the cassation statement, pay a fee to the amount of 3% of the difference
between the amount of the taxes assessed on him and the amount he admits,
provided that such fee shall not be less than five Dinars in any case
whatsoever including cases of non-existence of assessed tax because of loss
incurred by the appellant in cassation, provided that it shall not exceed one
hundred Dinars.
b-
For the purposes of fixing the cassation fee, the term “assessed tax”
means the amount of the tax due on the appellant in cassation after carrying
out the clearing process provided for in the Income Tax Law No. (57) for the
year 1985.
c-
The Court of Cassation may rule that the cassation application be filed
without payment of the prescribed fee foa written application made by the
appellant in caswithin the legalallowed for filing the cassation application if
the court is convinced that the appellant in cassation has valid reasons that
justify the postponement of paying the cassation fee, provided that the
respondent in cassation be given an opportunity to reply to the reasons stated
in the application after communicating to him a copy thereof.
d-
If the appellant in cassation whose cassation petition has been accepted
without having to pay the prescribed fee becomes able to pay that fee and the
respondent in cassation has proved that during any phase of the trial, the
Court shall order that its proceedings be suspended and shall order the
appellant in cassation to pay that fee under the penalty of rejecting the
cassation petition.
e-
If the cassation petition is rejected or dropped for any reason
whatever, the unpaid fee shall be a debt owed to the State’s Treasury by the
appellant in cassation, and shall be duly collected by the Execution
Department.
Article
(8)
a-
The cassation statement shall include:
1-
Name and address or job of the appellant in cassation.
2-
Name and address or job of respondent in cassation.
3-
Number of the case on which the judgement was issued together with a
brief summary of the judgement.
4-
Date of communicating the cassated judgement if made in presence to face
or the date of communicating if made in a manner tantamount to in presence.
5-
Reasons of contesting the cassated judgement, briefly in separate
numbered paragraphs.
6-
What the appellant in cassation requires in his cassation application.
b-
The cassation statement must be signed by a practicing lawyer with a
sufficient number of copies thereof to be distributed to all respondents in
cassation over and above an additional copy for the court, all of which are
certified by the chief clerk of the court of appeal that issued the judgement.
However, in cases where one Attorney-In-Law is acting on behalf of more than
one respondent in cassation, one copy of the judgement will be sufficient which
will be communicated to the Attorney-In-Law on behalf of his concerned clients.
c-
Any cassation whose statement is not accompanied with the copies
provided for in paragraph (b) of this article shall be rejected.
Article
(9)
a-
Judiciary statements and another judiciary documents pertaining to
Income Tax Case Court of Appeal or issued by the same shall be duly
communicated in accordance with the effective code of civil procedure.
b-
The respondent in appeal or in cassation may present a rebuttal within
fifteen days as of the date of communicating to him the appeal or cassation
statement.
c-
If the cassation statement is presented by the Income Tax Cases Court of
Appeal, this court shall send the papers of the cassated case to the Court of
Cassation after the fees have been paid therefor and after the expiry of the
period prescribed for exchange of statements.
Article
(10)
a-
With due observance to the provisions of the effective Income Tax Law
and the provisions of this Regulation, the Court of Cassation shall apply the
provisions of the Code of Civil Procedure in effect.
b-
The Court of Cassation shall see the income tax case specifically
referred to it for cassation unless it spontaneously decides otherwise, or
subsequent to an application made by either party in the case and approved by
the Cassation Court itself.
c-
Having completed the procedures of seeing the cassation, the Court of
Cassation shall rule either acceptance or rejection of the cassation;
endorsement or reversal of the judgement, or rule by referring the case back to
the Income Tax Cases Court of Appeal, in accordance with the powers authorized
to it pursuant to law in force.
Article
(11)
Charging and assessment of the fees and expenditures
of appeal or cassation shall be left to the Court of Appeal or Cassation as the
case may be. Upon assessment of such fees and expenditures, the court shall
take into account the value of the case, the time it has taken to be decided,
the fees paid to the court and other relevant matters. Its decision concerning
the fees and expenditures shall be made in accordance with the following:
a-
All the appeal or cassation fees and expenditures shall be borne by the
taxpayer if the court’s assessment of the payable income tax is not below the
assessment of the assessor, the Minister of Finance or the official delegated
by him.
b-
All the appeal or cassation fees and expenses shall be borne by the
assessor, Minister of Finance or the official delegated by him if the court’s
assessment of the income tax to be paid does not exceed the taxpayer’s
assessment.
c-
If the sum assessed by the court for the income tax to be paid ranges
between the amount assessed by the assessor, Minister of Finance or the
official delegated by him on one hand, and the amount assessed by the taxpayer
for that tax on the other side, the fee and expenditures to paid shall be
judged according to the proportion of the judged sum to the amount of the tax
that has been assessed by the assessor, the Minister of Finance or the official
delegated by him, as the case may be.
Article
(12)
The Regulation entitled “Regulation of Principles of
Appeal and Cassation of Income Tax Cases” No. (47) for the year 1982 shall be
repealed.
Regulation
No. (11) for the Year 1986(1)
Regulation
of Income Tax Deduction from Salaries and Wages
“Issued
in Accordance with Provision (2) of Para (a) of Article (50) of Income Tax Law
No. (57) of 1985”
Article (1)
This Regulation is entitled (Regulation of Income
Tax Deduction from Salaries and Wages for the Year 1986) and shall be enforced
from the date of its publication in the official gazette).
Article (2)
The following terms and expressions, wherever they
are mentioned in this regulation, shall have the meanings assigned to them as
follows unless the contexts indicates otherwise:
Department:
Income Tax Department
Director:
Director General of the Department
Employer:
For the purposes of this Regulation an employer is the person
responsible for paying any salary or wage on behalf of himself or on behalf of
another person.
Salary or Wage:
Any income taxable under provision (2) of para (a) of article (3) of the
Income Tax Law No. (57) for the year 1985. It includes the commission paid by
the employer to the employee as well as the amount paid in form of obligation
or other allocations if these amounts are paid or accrue on monthly basis.
Article
(3)
a-
Every person employed for the first time shall submit to his employer
two copies of an attested certificate in accordance with the officially
approved form (A.R/1). He shall also submit same in cases when a change occurs
in respect of the information listed in that certificate and whenever the
Director requests him to submit same.
b-
The employer shall submit a copy of the certificate provided for in para
(a) of this article to the assessing officer within (10) days of receiving
same.
Article
(4)(1)
a-
The employer, when paying a salary or monthly wage to any of his
employees exceeding 1/12 of the total amount of the due exemptions in
accordance with the information listed in the certificate provided for in
article (3) of this Regulation, shall deduct the tax from that increase
according to the following categories:
-
On each Dinar from the first 167 Dinars
50 Fils
-
On each Dinar from the next 167 Dinars
100 Fils
-
On each Dinars from the next 333 Dinars
150 Fils
-
On each Dinar from the next 333 Dinars
200 Fils
-
On each Dinar from the next 333 Dinars
250 Fils
-
On each Dinar in excess of the above
300 Fils
b-
On payment of annuity or none monthly bonus 10% of the total amount paid
shall be deducted.
Article
(5)
The employer shall pay the assessing officer before
the 14th day of each month or any other date approved by the
assessing officer the amounts deducted as tax for the previous month. He shall
also submit a list in accordance with the officially approved form (A. R./2)
showing the salaries and wages whihe had paid and the amounts which he
deducted. He is to keep a copy of this for himself.
Article (6)
a-
The employer, other thathe ministries and government departments, shall
ptTax Department at the end of each year with a list of his employees as well
as the salary, wage, raises and allowances of each as well as the amounts
deducted during the year for taxes on income and services.
b-
The employer shall provide the employee, upon his request, at the end of
each year or upon the termination of his services, with a certificate in
accordance with the officially approved (A.R./3), listing therein the total
amounts of salaries and wages paid to him as well as the tax amount deducted
from them for any of the years.
Article
(7)
The assessing officer may request the employer to
reduce or increase the tax due on the salaries and wages with a view to
rectifying any deduction that might be made inadequately. The employer shall
execute same under the penal penalty.
Article
(8)
The employer, upon the termination of the services
of any of his employees, shall ascertain that the taxes due on salaries and
wages paid to him during his services were deducted and paid to the Tax
Department in accordance with the regulations and procedures incorporated in
the Income Tax Law in force and this Regulation as well as the instructions and
decisions issued pursuant thereto. He shall supply the Department with a
certificate containing all this information according to the form determined by
the Director.
Article (9)
If an employer fail to deduct or pay taxes due to be
deducted and paid in accordance with this Regulation, the amounts shall be
collected from him as if they were taxes due on him.
Article
(10)
It is not permitted to reduce salaries and wages for
the purposes or reaching the taxable income for any employer unless the tax was
deducted therefrom and paid to the Department in accordance with the provisions
of this Regulation.
Article
(11)
a-
Every employer shall keep a special register listing in it the names of
all his employees as well as their salaries, wages, marital status, the
exemptions they are entitled to, existing tax deductions and the changes which
occur in respect of this information. He shall also include in it the necessary
remarks which would facilitate the task of the assessing officer, which is
stipulated in provision (b) of this article. The remarks should include the
causes which make it necessary to stop the tax deduction pertaining to any of
his employees.
b-
The assessing officer shall, with authorization from the Director, have
the right to check the register mentioned under provision (a) of this article
and any other register related to the employees with a view of ensuring the
employer’s compliance with the Regulations and legal procedures relating to the
deduction of the tax and of paying same.
Article
(12)
The Regulation of Income Tax deduction from salaries
and wages No. (46) for the year 1982 is hereby repealed.
Instructions
No. (1) for the Year 1985(1)
Instructions
of Calculating the Allowances
Resulting
from Employment
“Issued
Pursuant to the provisions of clause (2), paragraph (a) of article (3) of the
Income Tax Law No. (57) for the Year 1985”
Article (1)
The term “Living and Travel Allowance” shall mean:
any sums paid to the employee or worker to cover the travel expenses related to
work. The term “Representation Allowance” shall mean: allocated sums paid to
officials and government, public institutions and local authorities employees
for expending on the requirements of the job or position.
The term “Entertainment Allowance” shall mean: the
sum paid to the employee for expending in the course of the job or work for
entertaining the clients of the employer.
Article (2)
a-
No income tax shall be charged on the living and travel allowance paid
to the employee.
b-
No income tax shall be charged on the living allowance paid to the
private sector employee, provided this allowance is paid for work purposes and
to the extent paid in this manner.
c-
No income tax shall be charged on the travel allowance or transport
fares paid to the private sector employees not exceeding (10%) of the
employee’s basic salary to a maximum of JD (600) per annum if expended at the
work center and not exceeding (20%) of the employee’s basic salary to a maximum
of JD. (1200) per annum if expended outside the aforesaid work center(1).
d-
No income tax shall be charged on the travel allowance or transport
fares paid to the members of the boards of directors for each membership to a
maximum of JD (600) per annum for the resident member and JD (1200) per annum
for the non-resident, and provided that the total of such exempted sums shall
not exceed JD (1500) per annum for the resident and JD (2500) per annum for the
non-resident, irrespective of the number of memberships.
Article
(3)
No income tax shall be
charged on the representation allowance.
Article
(4)
No income tax shall be charged on the entertainment
allowance to the equivalent to 10% of the annual basic salary or two hundred
forty Dinars per annum, whichever the less.
Article
(5)
Upon assessment of the annual value of the housing
provided to the employee or worker, the following shall be taken into
consideration:
a-
If the employer has hired this housing, the paid rent shall be regarded
as part of the income of the job or employment with regard to the beneficiary
employee or worker.
b-
If the employer is the owner of such a housing, the annual amount of
housing shall be calculated as the equivalent to the assessed net rental value
for the purposes of the Buildings and Land Tax Law within the Municipal Areas.
If, for any reason whatever, the net rental value has not been assessed, it
shall be assessed by the tax assessor in accordance with the effective
procedures and regulations of buildings and lands within the municipal areas in
a manner similar to the nearest municipality to the building being assessed(1).
c-
If the housing provided to the employee or worker is not completely free
of charge, this employee or worker shall be made to account for the difference
between the value provided for in one of the paragraphs (a), (b) of this
article on one hand and the contribution he pays on the other.
Article
(6)
Upon assessment of the cost of boarding or lodging
or residence provided to the employee, the following shall be taken into
consideration:
a-
No income tax shall be charged on temporary boarding, lodging or
residence.
b-
The value of boarding, lodging or residence shall be estimated by the
sum entered by the employer in the monthly pay sheets he submits to the Income
Tax Department.
c-
These sums shall not be deducted from the employer’s income unless he
has deducted the tax therefrom and paid it.
Article
(7)
These Instructions shall be applied to the year 1985
and the years that follow and Instruction No. (1) for the year 1982 shall be
repealed.
Basis and
Instructions
Assessment
of Buildings and Lands within the Municipalities Areas
In view of the provisions of article (2) of the
provisional Law No. (2) for 1984, the amending law of Buildings and Lands Tax
Law within the areas of Municipalities No. (11) for the year 1954, having
reviewed the subject by specialized committees, after hearing the opinion of
the Ministry of Rural & Municipal Affairs and Environment and for the
object of realizing the highest extent of equality in assessment, the Ministry
of Finance refers these Basis and Instructions to the esteemed Council of
Ministers for passing same as shown below :
First
: These instructions and
basis apply on all the Municipalities
in the Hashemite Kingdom
of Jordan.
Second
:
The Municipalities in the Kingdom shall be classified,
depending on its
building, commercial and industrial
condition, as follows :
1-
First Class Municipalities which include the following Municipalities ;
Capital’s Municipality,
Jubaiha, Tla’Al-Ali, Umm Al-Summaq and the following basins Nos. 15, 11, 9, 3,
7, 16 of Wadi Essair Municipality.
2-
SeClass Municipalities which include the following Municipalities :
Irbid, Abu Alanda, Marj
Al-Hamam, Quwaismeh, Juwaideh, Suwaileh, Tareq Municipality, Zarqa and Aqaba.
3-
Third Class Municipalities which include the following Municipalities :
Salt, Ma’an, K, Jarash,
Mafraq, Um Qaseer & Muqablain and the WadiEssair bwhich were not mentioned
under item (1), Fuhais and Rusaifa.
4-
Fourth Class Municipalities which include the following Municipalities :
Ramtha, Tafeela, Ajloun,
Anjara, Dair Abi Said, Al-Shouneh Al-Shamaliya, Idon, Bait Ras, Khalidiya,
Kraymeh, Mashari’, Sahab, Khraibit Al-Souq, Mahis, Ain Al-Basha, Dair Alla,
Al-Shouneh Al-Janoubiyeh, Hashimiya (Zarqa), Al-Hisn, Huwara, Bushra, Kafr
Youba, Hakama.
5-
Fifth Class Municipalities :
Any municipality which
was not mentioned in the foregoing items.
Third
:
a-
The buildings of every Municipality shall be divided as follows :
1-
Residential buildings
2-
Commercial buildings
3-
Industrial buildings
b-
The residential areas in every municipality shall be divided into grades
according to the level of building therein by a resolution of a committee
headed by the Assessment Inspector of the Governorate and four of the heads and
members of the Assessment Committees in the Governorate to be appointed by the
Minister, provided that the level of the location and street leading to the
building, upon division is observed.
c-
The concerned Assessment Committee shall be entitled to increase or
reduce a building from grade to another if there are justifying reasons
thereto, provided that the approval of the Assessment Inspector in the
Governorate is obtained.
d-
The building shall be deemed residential if used for residential
purposes, irrespective of its location in an industrial, commercial or
residential area and irrespective of the license issued for its construction.
e-
The building shall be deemed commercial or industrial if it is used for
commercial or industrial purposes irrespective of its location in an
industrial, commercial or residential area and irrespective of the license
issued for its construction.
Fourth
:
The residential buildings shall be
classified, in so far as its
level, according to the
closest specifications applicable
thereon of the following
grades :
a-
Super Class :
It should be observed
that the building shall be of a distinguished excellent level and made of stone
or marble and provided that the materials used in its various parts are of a
superior type and provided with central heating or central air conditioning.
b-
First Class :
The building should be
made of stone or marble, and provided that the materials used in its various
parts are of good quality and provided with central heating.
c-
Second Class :
The building should be of
concrete and the materials used in its various parts of medium quality and
provided with central heating.
d-
Third Class :
The building should be of
concrete or blocks and the materials used in its various parts are of ordinary
quality.
Fifth
:
a-
The residential building occupied by its owner or any of his descendants
shall be assessed on the basis of square meter and according to the attached to
Table No. (1). The area shall be taken from the building licenses, or works
permit or measurement as the committee may deem proper.
b-
The leased commercial, industrial and residential buildings shall be
assessed on the basis of lease contracts satisfactory to the Assessment
Committee and if the committee discovers that the designated amount of lease
does not equal the actual annual rent, the committee will assess the amount of
rent taking due observance to the size of the building, materials used in its
construction and location of the site on which the building is built, method of
use of the building, rental or revenue of neighboring or similar property.
c-
The commercial or industrial building occupied by its owner shall be
assessed on the basis of the prevailing rent in his area.
d-
The residential buildings where the buildings age therein vary shall be
assessed on the basis of its age. A 10% of the rental assessed for buildings
which were built up to 31st December 1974. The date of obtaining the
building license shall be considered for the purpose of application of this
article, as the date of construction.
e-
Hotels, Pensions and hostel buildings shall be assessed after
acquainting oneself with the classification established by the Ministry of
Industry and Tourism on the basis of the square mater as shown in Table No.
(2).
Table
No. (1)
For
Residential Buildings in First Class Municipalities
a-
Capital’s Municipality
b-
Jubaiha
c-
Tla’
Al-Ali
d-
Um Al-Summaq and the following basins Nos. 15, 11, 9, 3, 7, 16, of Wadi
Essair Municipality.
1-
The areas of these Municipalities shall be divided into four areas
namely : a, b, c, and d.
2-
The buildings shall be divided according to its level into two types :
a- Villa
b- Apartments
The assessment of these
buildings shall be as follows, irrespective of the area thereof :
Dinar Per Square Meter
a-
(a) Areas
1-
Villa :
Deluxe buildings
8
First class buildings
7
Second class buildings
6
2-
Apartments :
Deluxe buildings
7
First class buildings
6
Second class buildings 5
Third class buildings
4
b-
(b) Areas
1-
Villa : This assessment applies on the villa assessed in “c” and
“d”
areas.
Dinar Per Square Meter
Deluxe buildings
7
First class buildings
6
Second class buildings
5
2-
Apartments :
Deluxe buildings
6
First class buildings
5
Second class buildings
4
Third class buildings
3
c-
(c) Areas
1-
Apartments : This assessment applies on a section of (d) areas
Deluxe buildings
5
First class buildings
4
Second class buildings
3
Third class buildings
2
d-
Public Areas
First class buildings
3
Second class buildings
2
Third class buildings
1
Residential
Areas in Second Class Municipalities
Namely :
Irbid, Abu Alanda, Marj Al-Hamam, Quwaismeh & Juwaydeh, Suwaileh,
Tareq Municipality, Zarqa and Aqaba.
1-
The areas of these Municipalities shall be divided into four areas
namely : a, b, c, and d.
2-
The buildings shall be divided, according to the standard thereof into
two types :
a)
Villa
b) Apartments
The assessment of these buildings will be as
follows, irrespective of the area thereof :
a-
(a) Areas
1-
Villa :
Dinar Per Square
Meter
Deluxe buildings
6
First class buildings
5
Second class buildings
4
Third class buildings
3
2-
Apartments :
Deluxe buildings
5
First class buildings
4
Second class buildings
3
Third class buildings
2
b-
(b) Areas
1-
Villa : This assessment applies on the villa assessed in (c) area.
Deluxe buildings
5
First class buildings
4
Second class buildings
3
Third class buildings
2
2-
Apartments : This assessment applies on a part of (c) areas.
Deluxe buildings
4
First class buildings
3
Second class buildings
2
Third class buildings
1
c-
(c) Areas
Apartments :
First class buildings
2
Second class buildings
1.5
Third class buildings
0.750
Dinar Per Square Meter
d-
(d) Areas
First class buildings
1.5
Second class buildings
1
Third class buildings
0.50
Residential Areas in Third Class Municipalities
Namely :
Salt, Jarash, Mafraq, Um Qaseer & Muqablain, Madaba, Down Twon Wadi
Essair, Fuhais, Rusaifa, Karak and Maan.
1-
The areas of these Municipalities shall be divided into four areas
namely : a , b, c and d
2-
The residential buildings shall be divided, according to its standard,
into two types :
a- Villa b-
Apartment
Dinar Per Square Meter
a-
(a) Areas
1-
Villa :
First class buildings
5
Second class buildings
4
Third class buildings
3
2-
Apartments :
Delux buildings
4
First class buildings
3.5
Second class buildings
3
Third class buildings
2
b-
(b) Areas
1-
Villa :
First class buildings
4
Second class buildings
3.5
Third class buildings
2.5
Dinar Per Square Meter
2-
Apartments :
Deluxe buildings
3.5
First class buildings
3
Second class buildings
2
Third class buildings
1
c-
(c) Areas
Apartments :
Second class buildings
1.5
Third class buildings
1
d-
(d) Areas
0.750
Residential Areas in Fourth Class Municipalities
Namely :
Ramtha, Tafeela, Khaldiya, Ajloun, Anjara, Dair Abi Sa’id, Al-Shouna
Al-Shamaliya, Kraymeh, Mashari’, Sahab, Khuraibet Al-Souq, Mahis, Ain Al-Basha,
Alla, Al-Shouna Al-Janoubiya, Hashmiya (Zarka), Al-Hosn, Huwara, Bushra,Kafr
Yuba, Hakama, Idon, Bait Ras.
Residential building are assessed on the basis of
square meter in the building area as follows :
a-
1- First class buildings
2 Dinars per square meter
2- Second class Buildings
1 Dinars per square meter
3- Third class Buildings
750 Fils per square meter
b-
1- First class buildings
750 Fils per square meter
2- Second class buildings
600 Fils per square meter
3- Third class buildings
500 Fils per square meter
Residential
Areas in Fifth Class Municipalities
The rest of Municipalities which were not mentioned
within the first class up to fourth class municipalities, the residential
buildings shall be assessed on the basis of the square meter of the building
area as follows :
1.
First class buildings (700) Fils/
per square meter
2.
Second class buildings (500)
Fils/ per square meter
3.
Third class buildings (400) Fils/
per square meter
Instructions
No. (3) for the Year (1985)(1)
Entertainment
Expenses’ Instructions Incurred by Taxpayers
“Issued
Pursuant to the Provisions of Paragraph (m) of Article (9) of the Income Tax
Law No. (57) for the year 1985”
Article (1)
The actual entertainment expenses incurred by the
taxpayer in the Kingdom towards the production of the taxable income during the
year shall be deducted within the extent and amounts provided for under article
(2) of these Instructions.
Article (2)
It shall be permissible to deduct the entertainment
expenses to a maximum of one half percent of the taxpayer’s annual gross income
out of the taxable income resources relating to such expenses under the Income
Tax Law No. (57) for the year 1985 or ten thousand Dinars per annum whichever
is less irrespective of the number of income resources.
Article (3)
The amounts permitted to be deducted according to
the provisions of the foregoing article shall include any amount paid to the
employee as an entertainment allowance.
Article (4)
These Instructions shall apply to the year 1985 and
the subsequent years and Instructions No. (4) for the year 1982 shall be
repealed.
Instructions
No. (5) for the Year 1985(1)
Instructions
for Calculating the Insurance Reserves
“Issued
Pursuant to the Provisions of Paragraph (f) of Article (11) of the Income Tax
Law No. (57) for the Year 1985”
Article (1)
These instructions shall be applied towards the
income of the insurance companies generated from carrying on the various
insurance activities except the life insurance activities.
Article (2)
The term “Effective Risk Reserves” shall mean the
amount which the Insurer appropriates at the end of the fiscal year to meet the
obligations which may arise, after the expiry of such year, from the insurance
policies which were issued up to that date and still in effect except the life
insurance policies.
The word “Reserve” claims under settlement means
(the amount which is appropriated at the end of the fiscal year against
accidents which have taken place and declared prior to the end of the year and
are still under settlement or have not yet been settled.
Article (3)
Upon estimating the income of companies provided for
under article (1) of these Instructions, the effective risk reserve and the
claims under settlement reserves shall be deducted.
Article (4)
The effective risk reserve shall be calculated at
the rate of (30%) for the insurance activities against the transportation risk
and (40%) for the other insurance activities except the life insurance
activities.
The two mentioned rates shall be calculated from the
total instalments minus the instalments refunded to the Insurers and the
instalments paid to the agreed upon re-insurers pursuant to the concluded
annual agreements. The reserve for the claims under settlement shall be
estimated by the total claims submitted by the Insured after deducting the
doubtful claims and what the re-insurer companies may absorb of such claims.
Article (5)
The two reserves provided for under article (3) of
these Instructions which were deducted from the income in the immediately
preceding year shall be added to the income.
Article (6)
These Instructions shall be applied against the year
1985 and subsequent years.
Instructions
No. (11) for the Year 1985(1)
Instructions
for Auditing the Annual Income Statements
and
Assessment Decisions
“Issued
Pursuant to the Provisions of Clause (3) of Paragraph (b) of Article (48) of
the Income Tax Law No. (57) for the Year 1988”
Article (1)
The decisions of Assessors which are issued pursuant
to the provisions of article (29) of the Income Tax Law No. (57) for the year
1985 shall be subject to the direct verification by the Director General of the
Income Tax or by his appointee for this purpose.
Article (2)
a-
The following decisions of assessors which are issued pursuant to the
provisions of article (30) of the Income Tax Law No. (57) for the year 1985
shall be subject the direct verification by the Director General of the Income
Tax or by his appointee for this purpose:
1-
The decisions relating to the shareholding company.
2-
The assessment decisions comprising the acceptance of a loss.
3-
The assessment decisions comprising the levying of an income tax in
excess of one hundred Dinars.
4-
Assessment decisions in the cases where the taxpayers keep accounts.
b-
The Head of the Assessment Office or one of his Assistants shall
undertake to verify the decisions mentioned herein which comprise the levying
of an income tax of one hundred Dinars and below except those relating to the
shareholding companies or those based on accounts.
Article
(3)
All the decisions for the finalization of the
objection issued by the Assessors shall be subject to verification.
Article (4)
The Director General of Income Tax shall finalize
any issue or controversy that arise out of the verification proceedings.
Article (5)
These Instructions shall be applied as of the date
of publication thereof in the official gazette and Instructions No. (10) for
the year 1982 shall be repeated.
Instructions
No. (1) for the Year 1989(1)
Instructions
For Obligating Certain Categories of Taxpayers to Submit the Annual Income
Statements Under the Penalty Fine
“Issued
Pursuant to the Provisions of Article (27) of the
Income
Tax Law No. (57) for the Year 1985”
Article
(1)
With Due subservience to Instructions No. (2) for
the year 1987, persons belonging to the following categories shall be obligated
to submit the income statement provided for in Article (26) of the Income Tax
Law No. (57) for the year 1985, in accordance with the prescribed form on a
date not later 30th April of every year for the previous year:
a-
Public and private joint stock companies.
b-
Partners in an ordinary company whose capital is not less than ten
thousand Dinars or if the number of its employees is not below ten or if its
annual purchases or annual sales are not less than fifty thousand Dinars. These
partners shall also be made to submit the income statement of their company for
the purposes of knowing the share of each partner in profits or losses.
c-
Individual merchants with individual capital of not less than five
thousand Dinars or if the employees of each are not less than five or if the
annual purchaser sales of each are not less than (25,000) Dinars.
d-
The following categories:
1-
Hospitals.
2-
Drugstores, pharmacies and laboratories.
3-
Classified and non-classified contractors.
4-
Cleaning, maintenance and procurement and other services, contractors.
5-
Investment offices.
6-
Airways, navigation, land transport, tourism and travel corporation
offices.
7-
Employment offices and institutions.
8-
Real estate offices.
9-
Clearance establishments and companies.
10-
Advertisement and promotion offices.
11-
Commercial agents and brokers.
12-
Printing and publishing houses.
13-
Hotels, restaurants, cinema houses, theatres, casinos and amusement
cities.
14-
Moneychangers and gold and silversmiths.
15-
Physicians.
16-
Engineers.
17-
Lawyers.
18-
Auditors.
19-
Real estate owners whose total annual per capita income accruing from
his real estate is five thousand Dinars and more per annum.
20-
Private nurseries, ki, schools, community colleges and cultural centers.
e-
Anyone whose total anincome excfive thousand Dinars and is not covered
by any of paragraphs (a), (b), (c), and (d) of this article.
Article
(2)
The persons from the categories mentioned in the
foregoing article who close their accounts at a date other than the end of the
fiscal year must present the statement provided for in these Instructions
within four months from the end of their fiscal year.
Article
(3)
2% of the tax falling due shall be added thereto for
every month in which the taxpayer included in the provisions of these
Instructions defaults from presenting the statement provided for therein, on
condition that the total tax added shall not exceed 24% of the tax due.
Article
(4)
These Instructions shall apply to the private income
statements for the year 1988 and subsequent years. Instructions No. (9) for the
year 1985 shall be repealed.
Instructions
No. (3) for the year 1989(1)
Instructions
of Outstanding Interests and Commissions
“Issued
Pursuant to clause (3), paragraph (A) of article (3) of the Income Tax Law No.
(57) for the year 1985 as Amended”
Article
(1)
These Instructions shall be cited as “Instructions
of Outstanding Interests and Commissions No. (3) for the year 1989” and their
provisions shall apply towords banks, financial companies, investment banks,
saving companies, contractual lending and specialized lending companies.
Article (2)
Interests and commissions shall be regarded as
outstanding after the lapse of at least six months since the client has stopped
payment. It is stipulated here that if the client is given new facilities, the
outstanding shall be considered to be cancelled and the six-month period shall
start from anew.
Article (3)
The outstanding of interests and commissions means a
transformation of imposition of taxes on them from the principle of maturity to
the principle of collection so that the tax on such outstanding interests and
commissions be charged in the year of collection th |