Application Instructions for Financial Affairs for Collection of Revenues by Means of Credit Card No. (11) for the Year 2002, as Amended
Published on Page 6370 of the Official Gazette No. 4579 of the 31st of December 2002
Issued Pursuant to the Two Articles (7 & 58) of the Financial By-Law No. (3) for the Year 1994, as Amended



Article (1)

By virtue of the authorities invested in me vide the two Articles 7 and 58 of the Financial By-law No. (3) for the year 1994, as amended and pursuant to the Council of Ministers' approval, in its session held on October 15th, 2002, for using credit cards in receiving the general revenues, I hereby decide to follow these instructions relative to receiving the general revenues (taxes, fees, earnings, profits, interests, allowances, fines and any other funds) pursuant to credit cards, in accordance with the following:
That the credit cards shall be used in receiving the general revenues in accordance with the provisions stated herein-below.

Article (2)

The competent financial employee shall receive the general revenues by means of the credit cards optionally, in addition to others means approved in receiving the general revenues. The maximum limit for each credit card is (100,000) one hundred thousand Dinars.


Article (3)

The competent financial employee shall advice the holder of the credit card that using the credit card is optional and the cost for offering such service is as follows:

Article (4)

The competent financial employee shall verify of the following before accepting the credit card:

1. The credit card should not be enlisted in the statements whose transactions have been blocked. Such statements will be sent to the Ministry of Finance and its Departments by the credit cards' acquirers.

2. The credit card should be valid and has not yet been expired.

3. The credit card should not be a forged card.

4. The signature of the drawer should match the signature shown on the credit card, and, therefore, the two signatures should be identical.

5. To obtain the authorization from the Point of Sale's electronic machine required for acceptance.

Article (5)

The credit cards shall be swiped into the Point of Sale's electronic machine designed for this purpose which the Ministry of Finance and its Departments shall obtain from local credit cards' acquirers. These machines shall issue slips of information about the credit card's holder and its number. The amount accrued from this transaction in addition to the cost of rendering this service shall be recorded. The credit card's holder should sign the slip, and such slips should be duly kept.

Article (6)

Each transaction shall have a receipt for the value of the amounts accrued from the credit card's holder including the costs of rendering this service as per the provisions of Article (3) stated herein. The following phrase: "Funds received by Credit Card" should be written down on such receipt.

Article (7)

1. In case of making a mistake in recording the amount at the Point of Sales' electronic machine, amendment or cancellation procedures should be taken whereby a report on such amendment/cancellation shall be made and signed by the competent financial employee as well as by his direct supervisor and shall be approved by the relevant Department's manager. A copy of such report shall be forwarded to the credit card's acquirer/company.

2. The form of such amendment/cancellation report especially designed for credit cards and their data and information required to be written down on such report, shall be agreed upon.

Article (8)

If a Point of Sales' electronic machine becomes out of order, credit cards will neither by used nor be accepted. So, the acquirer of such credit cards should be informed of such out of order as well as the Ministry of Finance.


Article (9)

The Department shall keep a copy of all slips including the ones issued by the Point of Sales' electronic machines for a period no less than one year for the purpose of presenting them when required.

Article (10)

The competent financial employee, at the end of the official working hours or at the end of his working hours (if there is more than one shift), shall post the transactions made by the Point of Sales' electronic machine and shall compare them with the slips that have been already signed.

Article (11)

Amounts recorded on slips and receipts shall be in the Jordanian Dinar and its denominations only.

Article (12)

The competent financial employee, at the end of the official working hours, shall print out a detailed statement of the credit cards' transactions made by the Point of Sales' electronic machine and also for each type of credit card, separately, for the purposes of matching and of subsequent reclamation.

Article (13)

The Ministry of Finance and relevant Departments shall pay a collection commission of (0.5%) of the amounts collected by means of credit cards, provided that the acquirer (the company) shall adhere to transferring all fees, taxes and other revenues collected by the credit cards to the Financial Departments' revenues accounts.

Article (14)

Amounts collected by credit cards shall be transferred within (48) working hours from the date of posting the electronic transactions of claims or from the date of receiving the manual slips to the revenues accounts at banks, otherwise the company shall be vulnerable to penalties of delaying sending the amount of revenues collected from banks in case it delays sending the collections.

Article (15)

The competent financial employee shall follow up the process of transferring the amounts from the acquirers of credit cards to relevant bank within the agreed upon period as stated in agreements signed between the Ministry of Finance and acquirers. He shall contact the agent bank in order to get the credit note.

Article (16)

1. The provisions of these instructions shall be applicable to the Ministry of Finance as well as its Departments, as follows:
   - Department of Customs.
   - General Tax on Sales Department.
   - Income Tax Department.
   - Free Zones Corporation.

2. The provisions of these instructions shall be applicable to the following ministries and governmental departments:
   1- Ministry of Industry & Trade.
   - This Article has become in this manner whereas its provisions are considered paragraph (a), and the paragraph (b), in its current provisions, has been added, pursuant to the Instructions No. (1) for the year 2004, as amended.

Article (17)

These instructions shall be put into operation and shall be read together with the Application Instructions for Financial Affairs No. (1) for the year 1995, as amended, as of the date of its publication in the official gazette.

Article (18)

The application Instructions for Financial Affairs No. (3) for the year 2000, shall be cancelled.