A person registered for the general tax must file a tax return with the Income and Sales Tax Department every two months for their sales of goods and services, with the two-month period treated as a single tax period, and the tax balance due must be paid within the month following the end of that period.

The Basic Duty to Collect, Declare, and Remit

The General Sales Tax Law requires every registered person to collect the tax, declare it, and remit it to the Department within the deadlines set out in the Law. These three duties together form the core of the relationship between the registered person and the Department, since collecting the tax from the buyer is not enough without actually declaring it and remitting it during the specified tax period.

Frequency of the Tax Return

A person registered and liable for the general tax must file a return with the Department every two months covering sales of goods and services, stating their value and the amount of general tax due, with the two-month period treated as a single tax period. A person liable for the special tax must file a monthly return with the Department for sales of goods and services subject to the special tax and the tax due on them, with the one-month period treated as a single tax period. The Director sets the start and end of the tax period for each registered person and may, in special cases, extend it, provided the extension never exceeds six months.

Filing a Return Even Without Sales

A registered person must file the return on the form adopted by the Department for every tax period, even if no sales were made during it, whether the return is filed in writing or through a data or information processing method. Making no sales does not exempt a registered person from this formal duty, which remains a periodic obligation regardless of a registered person's actual activity during the period. Failing to file returns, even for periods with no sales, is treated as a breach of a standalone duty, separate from the duty to pay the tax itself.

Deadline for Paying the Tax Due

A registered person must pay the tax due within the month following the end of the tax period, and the Director may grant the registered person an additional period for this purpose not exceeding one month.

Adding the Tax to the Price

The tax is added to the price of goods or services, including goods and services with a mandatory price or a fixed profit margin, so that the agreed price becomes inclusive of the tax from the date it takes effect, and binding on both parties to the contract in both the public and private sectors alike. In practice, this means that announced or agreed prices are automatically adjusted once the tax takes effect, without needing an explicit amendment from the parties to the contract.

Legal References

For questions about your specific situation, you can ask the Jordan Tax & Legislation Helper on Helpers, or consult a licensed chartered accountant.