Jordan Gazettes Law Amending Sales Tax Provisions

The Jordanian Official Gazette Sept. 1 published Law No. 15, amending sales tax provisions. The law includes measures: 1) introducing key definitions for applying sales tax; 2) clarifying provisions on sales, supplies of goods, and supplies of services subject to the general tax and special tax under specific cases; 3) establishing provisions for the deemed supply of goods and services, and the import of services in the tax zone under specific cases; 4) determining the tax due on the sale or import of service in specific cases; 5) requiring tax payments by recipients of services; and 6) requiring payments of ...