Application Instructions for Financial Affairs for Collection of Revenues by Means of Electronic Funds Transfer No. (10) for the Year 2003, as amended
Published on Page 3443 of the Official Gazette No. 4608
of the 1st of July 2003
Issued Pursuant to the Two Articles (7 & 58) of the Financial By-Law No. (3) for the Year 1994, as Amended


Article (1)

These instructions shall be called "The Application Instructions for Financial Affairs for Collection of Revenues by Electronic Funds Transfer for the Year 2003", and shall be put into operation as of the date of its publication in the official gazette.

Article (2)

This arrangement of electronic funds transfer is used for the collection of the general revenues in accordance with the provisions stated in these instructions pursuant to an agreement organized with the bank in addition to others means of collection of the general revenues provided for in the applicable Financial By-law and Instructions issued pursuant thereof.

Article (3)

The competent bank shall collect the general revenues by means of electronic funds transfer pursuant to the provisions of these instructions.



Article (4)

1. The competent bank shall provide the Department with an electronic banking advise stating that it has collected the amount shown in the electronic banking advise for the account of the general revenues.

2. The relevant bank shall hold the responsibility of the amounts collected vide the electronic advices sent by it.

Article (5)

The competent accountant shall prepare a receipt for each transaction's amount according to the electronic advice and shall write down on the receipt the following: "The amount received by means of Electronic Funds Transfer".

Article (6)

The Department shall keep a copy of all electronic advices under which the revenues have been collected by the electronic funds transfer for a period not more than (7) years.

Article (7)

1. The competent bank shall provide the accountant with a daily statement of the transactions by which the amounts have been collected through using the electronic funds transfer.

2. The competent accountant, at the end of the official working hours or at the end of his working hours if there is more than one shift, shall match the transactions stated in such statement with the receipts of funds collected by electronic funds transfer in that day.

3. The competent accountant, at the end of the official working hours, shall print out a detailed statement of the transactions of the funds collected by means of the electronic funds transfer and shall match it with the statement of the electronic funds transfer forwarded by the bank.

Article (8)

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

Article (9)

The competent bank, with which an agreement shall be signed to collect the general revenues by using the electronic funds transfer, should abide by the instructions of the conditions of management of the account of the general revenues at the agent banks, transferred to the Central Bank, for the Ministry of Finance in addition to the provisions of these instructions.

Article (10)

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.

Article (11)

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.


Dr. Michael Marto
Minister of Finance


Washington Center for Legal Translation
Hani M. A. Madi
079- 6881721