Article (21)
(a) The
following shall be tax-exempt :
(1)
Goods and services imported
or purchased for His Majesty the
King.
(2)
Goods and services imported
or purchased by non-honorary
embassies, commissions and
consulates for private use as
recommended by the Minister of
Foreign affairs and subject to
reciprocity.
(3) Goods and
services imported or purchased by
diplomats and consuls accredited to
the kingdom provided that they be
non- Jordanians and non- honorary
members as recommended by the
Minister of foreign affairs and
subject to reciprocity.
(4)
Goods and services imported
or purchased by international and
regional organizations working in
the kingdom, as well as their
non-Jordanian staff who enjoy the
diplomatic status.
(b) The volume
of exemptions listed under
sub-paragraphs (2),(3)and (4) of
Article (a) above shall be specified
by a decision made by the Minister
in agreement with the Minister of
Foreign Affairs .
Article (22)
(a) Goods and
services imported or locally
purchased to the benefit of the
following bodies shall be zero rated
:-
(1)
Armed Forces, Public
Security, Intelligence and Civil
Defense.
(2)
Mosques, churches,
orphanages, elderly people and
handicapped centers, sport and
cultural clubs, and individuals of
special needs.
(3)
Projects that enjoy the
concessions provided for under the
Investment Promotion Law.
(b) The
Department shall define types of
controls required to ensure that the
end use of goods and services
imported or purchased by the bodies
and projects stated under Article
(a) above be consistent with the
intended purposes.
(c) Any goods,
service or person approved by the
Council of Ministers to be
tax-relieved, wholly or partially,
in certain cases and for justifiable
reasons, shall be accordingly
relieved upon recommendation of the
Minister.
Article (23)
The following items shall be
tax-exempt within the limits and
conditions to be specified by
executive instructions:
(a) Samples
consumed for purposes of laboratory
analysis subject to quantities be
within the limits of analysis
requirements conducted according to
the proper accepted methods.
(b) Personal
objects of no commercial value such
as badges, medals and scientific or
athletic awards.
(c) Items
imported from abroad as substitutes
for damages or shortages of
previously supplied or refused
consignments the tax on which has
then been paid in full, subject to
verification be made by the Customs
Department to establish the accuracy
of such action.
(d) Personal
luggage of passengers arriving from
abroad, as well as the used
furniture, within the limits and
conditions provided for under the
effective Customs Law provisions
applicable to arrivals coming for
permanent residence in Jordan.
(e) Items
exported after the tax on which has
been paid but not yet recovered, and
were subsequently reimported within
the period prescribed in the Customs
Law, subject to verification be made
by the Customs Department.
Article (24)
Notwithstanding the provisions of
other laws concerning tax
exemptions, exemption from sales tax
can only be
effected as
stated under this Law.
Article (25)
(a)
(1) The person who disposed
of any of the exempt goods or used
them in any way that contravenes the
purposes for which they were
exempted within five years following
the date of exemption shall be
required to pay the tax due on these
goods based on their value and the
tax rate applicable at the time of
disposition or use.
(2) If the tax
is not paid as stated under
Sub-paragraph (1) above, then the
tax and any other due charges shall
be paid on the basis of either the
date of the disposition or use, or
the date of the act discovery or the
date of the amicable settlement
whichever imposes the greater tax in
any of the said cases.
(b)
Notwithstanding the provisions of
paragraph (a) above, the tax payable
on exempt cars shall be based on the
value determined by the Customs
Department.