Khaberni - The Income and Sales Tax Department announced the adoption of principles, controls, and conditions for licensing and operating moassel factories, including prohibiting the sale of moassel in bulk starting from April 2026.
The Income and Sales Tax Department explained that, with the aim of regulating and organizing the moassel manufacturing processes in the Kingdom in a manner that defines all executive, legal dimensions, tax obligations, and the requirements that must be provided in moassel factories to control the sales processes in a way that prevents their misuse, it was decided to adopt principles, controls, and conditions for licensing and operating moassel factories for the year (2025) based on the provisions of paragraph (b) of Article 75 of the General Sales Tax Law for the year 1994 and its amendments.
The following are these principles, controls, and conditions:
First: Location
The licensed location for establishing a moassel factory must be within industrial cities or zones that allow it and must not be within areas classified as agricultural, residential, or classified for non-industrial activity.
Second: Factory Space
The factory space equipped for production must not be less than 1000 square meters, which is considered sufficient for production requirements according to general safety standards.
Third: Employees
It is required that the factory employs permanent Jordanian employees not less than (10), and that these employees are enrolled in social security as per the law.
Fourth: Production
It is required that moassel be produced in accordance with the conditions, principles, and standards issued by specifications and measurements at their minimum.
Fifth: Records and Documents
The factory must organize computerized accounting records, documents, and paperwork necessary for organizing financial records and preparing the final financial statements and have them audited according to proper auditing standards.
Sixth: The factory must comply with submitting specialized monthly sales tax declarations and general sales tax every two months and adhere to paying the tax on schedule without delay.
Seventh: The factory must register on systems that allow tax control procedures and all other control procedures.
Eighth: The factory must have inventory systems for production supplies and inputs and outputs according to standards and be capable of undergoing tax audits.
Ninth: Damaged Goods
It is required that they must be verified in actual records and match the original records and that damaged goods cannot be disposed of except in accordance with laws and direct control from related entities.
Tenth: Compliance with providing guarantees and sureties requested by government departments from moassel factories to complete their transactions and not violate the legislation and the intended purpose.
Eleventh: Prohibition of selling moassel in bulk in the local market; it will be sold in packages according to the conditions set by the Income and Sales Tax Department and General Customs Department starting from the date of 2026/4/1
Twelfth: Currently operating factories producing moassel are granted a grace period not exceeding one year to adjust their situations according to these principles and controls.
