1.        Returns request.

2.        Tax invoice.

1.        The return request, signed by the applicant or his/her agent, and relevant documents, are registered at the Department’s Registry.

2.        The information received is entered in a special register for returns to non-residents, and in the computer.

3.        A copy of the tax statement of the selling company is made by the relevant Directorate to complete checking and returns procedures.

4.        The Audit Directorate checks the return request and the accompanying documents.

5.        The Internal Control Unit checks the return request and the accompanying documents to confirm return.

6.        The Accounting Bureau checks the return request and the accompanying documents to confirm return.

7.        An approval for return is obtained from the Director General.

8.        The file is referred back to the specialized directorate to prepare the letter of response.

9.        The Ministry of Finance is addressed to transfer the return amount if the date of the invoice falls within the same fiscal year, attaching all documents, provided the letter was issued within the same year.

10.    The Financial Director is addressed to transfer the value of the return if the return value belongs to a previous year, attaching all relevant documents.

11.    After the return process is completed, all attachments are referred back to the Financial Affairs Directorate and a copy of the response letter is kept in a special file.

General Sales Tax Department.

None.

One Week.

Conditions of Service Provision:

1.        These procedures apply for taxes already paid on goods owned by non-resident individuals upon departing from the Kingdom, provided the tax return is not less than (50) dinars and does not exceed (500) dinars. If it exceeds (500) dinars, a proper declaration must be organized and the procedures stipulated in Article 1 of Instructions (5) for the year 2001 are applied.

2.        A non-resident person is a Jordanian or foreign person who has resided outside the Kingdom for a period exceeding (180) days during the previous (12) months of his/her departure.

3.        The tax invoice must be attached with the return request filled out by the seller.

The Following Conditions Also Apply:

3.1      Requests should be numbered in sequence and in triplicates.

3.1.1       The first copy is for the General Sales Tax Department.

3.1.2       The second copy is for the buyer.

3.1.3       The third copy is for the seller.

3.2      The application should include the following information: invoice number, description of the goods, the quantity and value of the goods, value of the sales tax paid, the buyer’s address outside Jordan, a bank account number for the purpose of transferring the return, information about the buyer’s passport, the name of the seller and his/her tax number.

3.3      The first copy of the application is a postage envelope that can be folded, and the addresses of the Department and the buyer is written on it, or an envelope is used where the address is already written on it.

3.4      The application must be stamped by the seller after being filled out.

3.5      The item for which a tax return is requested must be with the departing applicant upon leaving the Kingdom, and it should be similar to the invoice contents, and the invoice should be authenticated by the Customs Department/ Departure Point, and the statement: “Seen Upon Departure” is written on it.

4.        After completing the procedures, the passenger drops the special copy of the return (first copy) in the special box at the departure area, or mails it to the Department’s address, and keeps his/her copy.

5.        The Customs Department shall provide the Sales Tax Department with the return request, referred to in item 4 above within an agreed upon period of time.

6.        The Sales Tax Department receives applications from the Customs Department and those sent by mail, and a receipt register is used for this purpose.

7.        After checking return requests and completing all procedures, and after verifying that applicants are right in their requests, and satisfy all the conditions for returns, the tax value is transferred to the address mentioned on the form, through a bank transfer or a check in favor of the applicant.

8.        The passenger is responsible for all expenses incurred in the transfer procedure.

9.        If the return is not applied for clear and justifiable reasons, the applicant is notified at the address mentioned in the form.