Article (2)
Any reference
in this Law to the following words
and terms is a reference to the
meaning assigned against each
hereunder unless the context
otherwise requires:
Minister:
Minister of finance.
Department:
General Sales Tax Department.
Director:
Director General of the Department.
General Tax:
Sales Tax imposed on importation or
supply of any goods or services in
accordance with paragraph (a)
of Article (6)
of this Law.
Special Tax:
Sales Tax imposed at advalorem or
specific rates on importation or
supply of certain goods and services
in accordance
with paragraph (b) of Article (6) of
this Law.
Tax: The
general tax or the special tax, as
may be the case.
Person:
Natural person(individual) or legal
entity.
None –
Resident Person: Natural person,
whether Jordanian or foreigner, who
has been abroad for a period
exceeding 180 days during the 12
months preceding his departure from
the kingdom.
Registered
person: A person, who has been
registered with the Department
according to this law, whether
obligatorily
or
voluntarily.
Taxable
Person: A person who imports or
supplies a taxable goods or service,
or both, according to this law while
he
is
registered or required to be
registered with the Department.
Goods: A
material , animal, agricultural, or
industrial product, including
electricity.
Service:
Anything supplied by a person for a
consideration, including the supply
of any fa cility or benefit to a
third
party, which does not include a
supply of goods.
Tax-exempt
Goods: Goods and services listed in
Schedule (3) annexed to this Law and
those exempted by virtue of
the
provisions thereof.
Article (3)
(a)
Goods and services subject to
the special tax shall be defined
under Schedule (1) annexed to this
law, which
shall be considered as an
integral part thereof.
(b)
The Council of Ministers shall, upon
recommendations by the Minister,
issue the following schedules:
1.
Schedule (2) of the
zero-rated goods and services.
2.
Schedule (3) of the tax-
exempt goods and services.
3.
Schedule (4) of the
non-deductible or non-refundable
tax, whether general or special,
charged on goods and services.
(c)
The Cabinet shall , upon
reasonable recommendation by the
Minister, amend any of the schedules
mentioned in paragraph (b) of this
Article by deleting or shifting any
of the goods or services listed
therein, or adding any new goods or
services to the said Schedules.