./.WORLD TRADE
ORGANIZATIONG/SCM/Q3/JOR/7
14 June 2002
(02-3324)
Committee on Subsidies
and Countervailing MeasuresOriginal:  English
SUBSIDIES
Requests Pursuant to Article 27.4 of the Agreement
on Subsidies and Countervailing Measures
Reply to Follow-Up Question Posed by the UNITED STATES1
Regarding the Notification of JORDAN2
The following communication, dated 13 June 2002, has been received from the Permanent
Mission of the Hashemite Kingdom of Jordan.
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Income Tax Law No. 57 B Exemption from Income Tax
Q. Could Jordan please provide the implementing legislation, and any relevant
amendments, for this programme?
Reply
The implementing legislation that covers the programme for which Jordan is seeking an
extension is "Income Tax Law No. 25 for the year 2001 amending Income Tax Law No. 57 for theYear 1985".
This law is only available in the Arabic language and due to the limited time, it was not
possible to have it translated into English.
The only related provision in the law mentioned above in connection with the Exemption
from Income Tax is Article (3) C, and its full translation is as follows:
Article (3):
"C. Income earned from exports or re-exports shall be deemed to have been generated in the
Kingdom, and the Council of Ministers, may upon the recommendation of the Minister, exempt from
the tax wholly or partially the net income earned from certain types of local production for
exportation."
The other matter related to the subject is the decision of the Council of Ministers No. 3394 for
the year 1994, which excludes some exports from benefiting from this law.  The translation of the
Decision is as follows:
                                                     
1 G/SCM/Q3/JOR/6
2 G/SCM/N/74/JOR, G/SCM/N/71/JOR.G/SCM/Q3/JOR/7
Page 2
"Based on Article (3) C of the Income Tax Law No. 57 the following exports are not entitled
to the exemption mentioned therein,
- Potash Exports,
- Phosphate exports and,
- Exports subject to Protocol Trade."
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