Article (15)
 

(a) (1) The registered person, upon filing his Tax Return, shall be required to declare the true value of the supply of

           goods or services, which is to be the reference for charging the tax.

           (2) The true value stated above means the actual price paid or payable by the purchaser to the supplier in return

                 for the goods or services supplied.

           (3) The Director may verify the true value by requesting the Taxable Person to produce all the relevant

                documents, accounts and records.

(b) The Special Tax payable on the supply of goods or services shall be considered as integral part of their true value

       for the purposes of charging the General Tax.

(c)  In case where goods are imported, the value to be taken as reference for charging the general tax is the value

      adopted for determining the relevant customs duties listed in the customs tariff tables plus any other charges and

      taxes levied prior to their clearance from the customs centers, including the Special Tax due thereon in accordance

      with the provisions of this Law.

(d) If the supply of taxable goods or Service is for a consideration determined in foreign currency, it shall be

     exchanged into Jordanian Diners according to the exchange rate at the time of supply.

   (e)  The provisions of this Article shall apply to all goods and services that are in violation to this Law or those the tax

     on which has been evaded.

Article (16) Submission of Returns

 

(a) (1) A Registered person subject to the general tax shall be required to submit a two-month-return of his supplies of

           goods and services, determining value and amount of tax due. The two-month-period shall be considered as a

           single accounting period.

        (2) A Registered person subject to the special tax shall be required to submit a monthly return of his supplies of

             goods and services subject to the special tax, determining value and amount of tax due. The one-month-period

             shall be considered as a single accounting period.

        (3) The Director shall determine the beginning and end of tax periods for registered persons.

        (4) Notwithstanding the provisions of sub-paragraphs (1) and (2) above, the Director may, under certain

             situations, extend the tax period of a registered person to a period not exceeding six months in all cases.

 (b)   (1) Registered persons shall be required to submit the tax returns, on the form approved by the Department, for

              every tax period even though no supplies have been made during that period. Tax return may be submitted in

              writing or electronically.

        (2) Registered persons shall be required to pay the due tax within the month following the end of the tax period,

             However, the Director may give the registered person a further period not exceeding one month.

 (c) The Registered person, upon the discovery of an error in his Tax Return already filed, has the right to notify the

      Department in writing of that error. In this case he shall not be deemed to have breached this Law unless the

      Department discovered that error sooner than he did. However; in the former case, the Registered Person shall be

      required to pay the under declared tax, caused by this error, in addition to the late payment penalty for every week

     or any part thereof.

 (d)  (1) If the Registered person does not submit a return for any tax period in accordance with the provisions of

             paragraph (b) above, the Director shall raise an assessment of his taxable supplies of goods and services and

             the tax due for that period without prejudice to the other provisions set out in this Law.

    (2) A registered person may not appeal against the assessment raised by the Director unless he submits the return,

         which he has failed to file, within a maximum period of 60 days from the date on which he was served the

         assessment notice, and pays the full amount of tax declared and the late payment penalty due thereof. The

         assessment notice in this case shall be rendered as void.

   (3)  If the registered person failed to submit the return in accordance with Sub-paragraph (2) above despite the fact

         that he has been served the assessment notice in accordance with the provisions of this Law, the assessment

         becomes final and decisive.

(e) (1) If it becomes apparent to the Director that a Person is conducting taxable business and that the estimated value

          of his supplies exceeds the registration threshold and he failed to register in accordance with the provisions of

          this Law, the Director may raise an assessment of the value of his taxable supplies and the amount of tax due

          thereon.

  (2) The Person referred to in sub-paragraph (1) above may appeal to the Director against the assessment within 60

       days of the date he was served the assessment notice.

  (3) If the appeal is rejected or not decided by the Director within 30 of submission, the appellant may further file his

       appeal to the Court within 60 days of submission.

  (4) The assessment raised shall be considered final if the appeal is not submitted to the Director or not filed to the 

       Court within the periods prescribed in sub-paragraphs (2) and (3) above.

(f) (1) The Director may, within one year since he raised the assessment under Paragraphs (d) and (e) above, raise a

          subsequent assessment to increase the tax assessed as due on the registered person. The registered person has

          the right to appeal against this assessment within 60 days since he was served the notice of that assessment .

 (2) If the appeal is rejected or not decided by the Director within 30 days of submission, the petitioner may challenge

      the assessment before the court within 90 days of submission.

 (3) The Director’s decision becomes final if no appeal is submitted to the Director or filed to the court within the

      period prescribed in this paragraph.

Article (17) Officer’s Assessments

 

(a) The Director, or the person authorized by him, may, by Order, amend the Tax Return submitted by the Registered

     person stating the grounds for that amendment. The Registered person shall be notified of the amendment order,

     and the Return shall be final if not amended within one year since it was submitted unless the Department is satisfied

     that the Registered person has committed an offence as provided for under this Law.

(b) (1) The Registered person may appeal to the Director within 60 days since he was notified of the amendment

          decision made under Paragraph (a) above.

       (2) The Director shall make his decision within 30 days of submission. If he rejects it or does not make a decision,

             the Registered person has the right to challenge the order before the competent court within a period not

            exceeding 60 days of the date since he submitted his appeal.

 (c) The amendment decision made by the Director shall be considered final if no appeal is submitted to the Director or

      filed to the court as stated under paragraph (b) of this Article.

(d) The Director may constitute committees to consider the appeals submitted to him under this Article. These

     committees have the right to seek assistance of competent people and conduct the required analysis. The Director

   shall issue the necessary Directives to regulate the number, structure and approach of these committees.

(e) Tax shall be added to the price of goods or services, including those that have fixed prices or profit. Accordingly,

   the contracted price for any goods or service shall be duly modified to include the emergent tax on goods or

   services. This shall be binding to the contracting parties in both public and private sector as of the date when the

  emergent tax becomes effective, provided that it be offset against the Consumption tax, if applicable.