05/04/2022
Dr. Hussam Abu Ali, Director General of the Income and Sales Tax Department, announced the principles of incentives and awards on invoices in the Jordanian tax system.
Abu Ali stressed in a press conference held in the department that the principles and incentives approved by the Council of Ministers come to encourage citizens and taxpayers to request invoices for every purchase of a commodity or the payment of any amount for receiving a service, which contributes to encouraging the application of the invoicing system.
The Director General explained that global practices in providing incentives on invoices are applied in many countries of the world to encourage citizens and residents to request and obtain the invoice, and to motivate the taxpayers of merchants, professionals, craftsmen and service providers to commit to issuing the invoice.
Abu Ali announced that a special platform will be created on the department's website that includes the authority to download invoices by entering the department's website or through an application on the mobile phone that will be created for this purpose or by any available technical means to facilitate citizens.
Pointing out that awards will be issued periodically on the invoices submitted to the department and announced on the platform designated for this.
He explained that according to the law, all service providers, professionals and craftsmen whose revenues exceed 30 thousand dinars annually, and sellers of goods whose sales exceed 75 thousand dinars annually, are obligated to issue an invoice according to the regulation of invoicing affairs No. (34) of 2019.
He called on citizens not to hesitate to request and obtain the invoice when purchasing any commodity or obtaining any service for a price, indicating that within the department's plan for the current year there will be a tax awareness and culture program accompanied by media messages about invoicing and its importance.
The principles announced by the Director-General limited the granting of awards and incentives on invoices submitted to citizens only, so that it does not include companies and establishments because it is available for them to use the invoice as a tax-acceptable expense. It also excluded the employees of the Income and Sales Tax Department, their spouses and relatives up to the first degree of participation in obtaining awards and incentives.
The principles also stipulated that awards and incentives be disbursed periodically so that in the first year of the application, quarterly, i.e. every 3 months, and approval of submitting invoices electronically through a special platform for that.
The principles also included classifying invoices into economic sectors so that incentives and awards are intensified on the economic sectors in which the issuance of invoices is weak, and the announcement of those who received awards and incentives on the department's official website with all transparency.
The principles also stipulated that the issuers of invoices delivered on the platform must be ascertained and audited before issuing the decision to grant incentives and awards, so that any invoice that was sent to the platform and was not issued by the relevant authority is excluded, and that the procedures for granting incentives and awards are announced and transparently before they are announced.
And about the type of awards and incentives proposed, Abu Ali stated that they will include financial values, assets and devices such as phones and televisions, for example, or that the value of the submitted invoice or a percentage of its value or the value of the tax paid on this invoice or a percentage of it, or a subscription to services for a specific period.