Amman, Jordan · Since 2015
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Article 2 of Real Estate Sales Tax Law No. 21 of 1974

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Article text

يكون للكلمات التالية المعاني المخصصة لها ادناه ما لم تدل القرينة على خلاف ذلك:

البيع : عقد البيع الرضائي ويشمل ذلك الفراغ والهبة 0

العقار : أ - الارض وما عليها من اشجار ومنشآت ثابتة وتشمل الآبار.

ب- البناء او اي شقة او طابق منه او سطح اي منها.

Source: the supplied Legislation and Opinion Bureau edition. Transcription does not certify the latest amendments or continuing force of every provision. Electronic extraction can produce formatting differences, particularly in tables; consult the official source for legal reliance.

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