Based on the authority vested in me under the provisions of Articles (50) and in pursuance with the provisions of paragraph (f) of Article (13) and (14) of the General Sales Tax Law No (6) of 1994, as amended, the following Instructions are to be followed:

First: Form No. (1) issued by the Department shall be adopted for the purposes of registration provided that the particulars mentioned below be attached:

a) In case where the applicant for registration is a corporate person:

1. Identity Card for the owner, authorized signatory or whoever he delegates in writing.

2. A certified copy of the company’s registration certificate with the Companies Controller if he is registered in accordance with the provisions of the Company Law.

3. A copy of the trade mark registration, if any.

4. A copy of the business license, including the branches belonging to the head office to be registered, addresses thereof, names of the stores and warehouses belonging thereto as well as their addresses.

5. Income tax number.

6. Import card in case where the applicant is an importer .

b) In case where the applicant is a Jordanian natural person (individual registration), he should produce the Identity Card showing his national identification number and the registration certificate issued by the relevant body, income tax number, business license and import card, if any. However, in addition to the aforementioned documents except for the national identification number, if the applicant is not Jordanian, he should produce an evidence substantiating his residence in the country and a copy of the passport by which he was admitted to the country, .

Second:

a) The Registered Person shall be committed to notify the Department in writing on Form No. (2), which is adopted by the Department, of any changes concerning the particulars contained in the registration application within thirty days of their occurrence, so that the Department can issue a new registration certificate in light of these new changes under the same previous number provided that the Registered Person return the previous registration certificate.

b) In case where a person applies for registration amendment in accordance with paragraph (a) above as being a legal successor (going concern) of a taxable business that has been run by a registered person, the applicant may not be registered unless he has furnished the Department with a letter from the competent authorities, depending on his entity, substantiating that he has become a legal successor to the registered business.

Third: Time of registration shall be determined according to the following:

a) Reaching the registration threshold according to the provisions of Paragraph (a) of Article (13) of the Law.

b) Within thirty days of the date of receipt by which the tax was paid on the first import of taxable goods.

c) Within thirty days of the date of the first import of a taxable service. However, should this date be unidentifiable, time shall begin from the date of payment or transfer of the consideration of this service.

d) The date set by the Director according to the provisions of paragraph (c) of Article (13) of the Law.

Fourth: The application for registration shall be submitted directly to the Department, attached with all particulars referred to under “First” above, provided that the application be signed off by the owner of the business or the authorized signatory on his behalf or whoever he delegates in writing before the competent person, or that the signature be certified by the Bank , or by any other official party so entitled .

Fifth: The Department shall receive the registration applications and ascertain the accuracy of the particulars contained therein. Should there be a shortage in the attached documents, the taxable person shall be registered on condition that he provide the Department with the short documents .

Sixth:

a) The Department shall assign a registration number to the person who submits the registration application, which shall be affixed on the certificate issued by the Department according to Form No. (3), provided that it be signed by the Director or whoever he delegates thereof and stamped by the Department’s official seal, and that the registered person, having received it, place it in a conspicuous place so long as he runs his business. He shall also be required to place a certified copy of the registration certificate in each of the business branches belonging to the Registered Person, if any.

b) The registration certificate mentioned under Paragraph (a) above shall contains the following:

1. Type of business.

2. Name of the owner.

3. Trade mark.

4. Tax number (registration number).

5. Date of registration.

6. Name of the branch(s) attached to the registered business, if any.

Seventh: The Director may register a person provisionally (pending registration) in the  following two cases :-

a) The person to register on line , provided that he submits the manual documents within maximum two weeks of the registration date , else the registration shall be considered cancelled.

b) The Department to apprehend an unregistered person, for the purpose of internal follow up action, until such time when it shall be proved that he is liable or not liable to registration under this Law.

Eighth: The Department shall issue a registration letter to be handed over to the Registered Person or to his authorized person covering the following:

1. Name of the Registered Person and the business name and type.

2. Registration number and date.

3. Tax periods belonging to him.

Ninth: In case where importation is intended for personal use the person who imports taxable goods or services shall be excluded from registration .

Tenth:

a) The Department shall send the registration certificate by registered mail to the postal address written down in the registration application submitted to the Department .

b) Copies of the registration certificate shall be certified by the Department against a one Dinar fee.

Eleventh:

a) The registration of a Registered person who has become non-liable to registration according to the provisions of this law shall be cancelled provided that he submits a written application to cancel his registration according to Form No. (2), which is adopted by the Department. Deregistration shall take effect at the end of the tax period during which he submitted his application for cancellation. The Director may cancel his registration as of the date when he stopped performing his taxable business.

b) The Registered Person whose registration has been cancelled as stated above shall be committed to:

1. Establish that he has no longer required to register that he has lost one of the registration requirements.

2. File a final tax return covering the tax period during which he has submitted the cancellation application.

3. Account for the tax on the goods at hand at the end of the tax period during which he has submitted the cancellation application, provided that the tax shall be calculated by reference to the lesser of the goods market price or cost at the time of de-registration.

4. Pay any sums due to the Department, including the tax on the goods at hand, except for those which are disputed in the court, within one month from the end of the tax period during which he has submitted the cancellation application.

5. Return the registration certificate and the certified copies in his possession to the Department.

Twelfth: When a person, whose registration is cancelled, reapply for registration for any reason, he shall be re-registered under the same tax number of the previous registration without prejudice to Paragraph (b) of Article (34) of this law.

Thirteen: In case where a taxable person applies for exemption from or cancellation of registration while his entire taxable supplies are zero rated, the Director may exempt him from, or cancel his registration, unless his supplies or any part thereof becomes otherwise rated. In this case he shall submit an application for registration or re-registration, as may be the case, within thirty days of the  event.

Fourteenth: Instructions No. (1) of (2001) pertaining to registration, conditions, rules, periods, notices and proceedings shall be repealed.

Fifteenth: These Instructions shall be put into operation as of the date of publication in the Official Gazette.