Federal Tax Administration Proclamation No. of Ethiopia Proclamation No. The Mar 25, 2015 · Access Proclamation No. 80 Jul 15, 2005 · Etthiopia: Proclamation No. Fair Market Value; Related Persons; Duty of the Authority TURN OVER TAX PROCLAMATION NO. This Proclamation may be cited as the “Income Tax Proclamation No. “የመኖሪያ ቤት” ማለት ማናቸውም ግለሰብ፣ ቤተሰብ፣ የመስሪያ ቤት ሰራተኞች ወይም በመስሪያ ቤቱ ኃላፊነት ስር ያሉ ሰዎች ወይም ማንኛውም ሰው ለመኖሪያነት PART EIGHT: INVESTMENT ADMINISTRATION ORGANS 29. 2. VALUE ADDED TAX WHEREAS, it has become necessary to further amend the Value Added Tax Proclamation No. Democratic Republic of Ethiopia, it is hereby Proclaimed as follows: PART ONE GENERAL PROVISIONS 1. 621/2009 (2009 Proclamation). Scope of Application: This Proclamation shall apply to residents of Ethiopia with respect to their worldwide income, and to non-residents with respect to their Ethiopian source income. /2016”. 103 ADDIS ABABA 20th August, 2016 ¯ Issued under the Authority of the House of peoples Representatives of the Federal Democratic Republic of Ethiopia FEDERAL TAX ADMINISTRATION PROCLAMATION Federal Negarit Gazette Extraordinary Issue Proclamation No. Regulation Jan 9, 2023 · Title: Ethiopia Federal Income Tax Proclamation No. 2 Odd-Helge Fjeldstad (2001), ‘Taxation, Coercion and Donors: Local Government Tax የኢትዮጵያፌደራላዊዲሞክራሲያዊሪፐብሊክ ፌደራልነጋሪትጋዜጣ ሃያሁለተኛዓመትቁጥር፻3 (“ITP”), Value Added Tax Proclamation, Excise Tax Proclamation, Turnover Tax Proclamation, and Stamp Duty Proclamation. . Definition Unless the cont ext requires otherwise, in this Regulation: 1) “Proclamation” means the Federal Tax Administration Ethiopian Strategic Investment Framework for Sustainable Land Management (ESIF/SLM) in which land administration and certification is one of the six independent but interrelated components. Definitions 1/ In these Regulations: a) “Proclamation” means the Federal Income Tax Proclamation No. 1231/2021 The System of Inter-Governmental Relations in the Federal Democratic Republic of Ethiopia’s Determination Proclamation. 2/ All employees, who have provident fund or any other scheme called by any other name before the coming into force of this Proclamation, shall be covered by this scheme. 1283/2023 TO PRIVATE AMATION WHEREAS; it is found necessary to amend the Public Private Partnership Proclamation No. Definition Unless the context otherwise requires, in this proclamation: “Supervising Institution” means the Ethiopian Regional Police Contact. Property tax = Area of the house (in meter square) x (monthly lease x 12) x tax rate. 1157/2019 respectively. C) & Federal Tax Administration Proclamation (Extraordinary Issue No. 308/2002 • Chamber of Commerce and Sectorial Association Proclamation No. pdf Ethiopia + 251-111 PART TWO: INCOME TAX EXEMPTION INCENTIVE 4. 3 5 Article 30 of VAT Proclamation empowers the Ethiopian Revenue and Customs Authority to monitor the implementation and enforcement of the Proclamation and of Regulations issued in respect to VAT. 456/2005 Turnover Tax Proclamation No. Ethiopian Tax Administration System in Light of Best Standards The most effective tax administration systems around the world are characterized by a tax gap of 10% or lower. Rate of Turnover Tax 5. 923/2016”. 1186/2020 (“new excise law”). Federal Tax Appeal Tribunal Establishment Proclamation 233-2001. It establishes definitions for key terms related to income tax such as person, body, taxpayer, withholding agent, and permanent establishment. Scope of Application: Excise tax shall be levied on: 1). 1249/2021”. ,'J. Part 10: Withholding tax In order to financing public expenditure, government tax by reforming and restructuring the existing tax system. C) Both the Amharic and English versions of the Income Tax Proclamation have been enacted. 1147/2019 Movable Property Security Right Proclamation page 11380 PROCLAMATION No, 1 -A MOVABLE PROPERTY SECURITY modern secured transactions system enables individuals entities to use their movable assets ns security for credit gene new productive expands Federal Democratic Republic of Ethiopia Rural Land Administration and Land Use Proclamation no. Fair Market Value Jan 1, 2023 · This article is organized based on a study that was conducted to investigate Ethiopia’s 2016 income tax reform, in terms of its drivers, actors involved in the process, major legislative changes Democratic Republic of Ethiopia, it is hereby proclaimed as follows. 979/2016 (Amharic). A PROCLAMATION TO AMEND THE FEDERAL GOVERNMENT OF ETHIOPIAN FINANCIAL ROCLAMATION WHEREAS, it has become necessary to amend the Federal Government Ethiopian Financial Administration Proclamation; [›‹ NOW, THEREFORE, in accordance with Article 55(1) of the Constitution of the Federal Democratic Republic of eby proclaimed as follows: 1. Investment Administration Organs 30. This document provides technical notes on the Federal Tax Administration Proclamation No. Page 14602 PROCLAMATION NO. Income Tax Proclamation 286-2002. This document is the Income Tax Proclamation from Ethiopia issued on July 4, 2002 by President Girma Wolde Giorgis. Definition Unless the context requires otherwise, in this Proclamation: 1/ “Council” means the Federal Judicial Tax Regulations --/2016”. pdf Labour pro No 1156. 979/2016: DOWNLOAD: Tax Administration Proclamation No. 1233/2021”. (“ITP”), Value Added Tax Proclamation, Excise Tax Proclamation, Turnover Tax Proclamation, and Stamp Duty Proclamation. 9 before the tax policy reform May 28, 2023 · Hence the building tax or urban house tax shall be the square meter of the house x newly introduced per square meter monthly rent x 12 x tax rate of the annual rental value of the houses. 31/ ‘Proclamation” means the Excise Tax Proclamation. Selected Item. 307/2002 (as amended) (“repealed law”). Exemption SECTION THREE: ADMINISTRATIVE PROCEDURES 8. Meetings of the Board 34. Short Title This Regulation Federal Tax Administration Regulation No. 983-2016 . For the purpose of this Proclamation, unless defined otherwise in this Proclamation, terms used herein shall have the meaning as defined in the Value-Added Tax Proclamation No. 983/2016 This Proclamation may be cited as the “Federal Income Tax Proclamation No. 983/2016. Documents. 979-2016. tz O~+f'kl"h'1' Ifq-f Apr 27, 2020 · Ministries and public Administration ; Website to search for Ethiopian laws Proclamation no. Scope of Application This Directive shall apply to all Federal Public Procurements to which the Proclamation is applicable. pdf: 4 Aug 16, 2024 · VAT Proclamation Latest Draft- Amharic-2023 የዕዳ ምህረት መመሪያ ቁጥር 248-2013 Corona Tax Remittance Directive. pdf . The Federal Administrative Procedure Proclamation No. In this report, we provide a detailed overview of Ethiopia’s current tax system and the evolution of tax revenue collections over the last 10 years. 4. 1283/2023 Private Partnership Proclamation Public (Amendment) Proclamation . For the purposes of this Proclamation the following terms shall have the meanings given to them hereunder: Nov 2, 2021 · Value Added Tax Proclamation No. 33/ Unless defined otherwise in this Proclamation the terms and phrases defined in the Tax Administration Proclamation shall also apply to this Proclamation. FTAP Federal Tax Administration Proclamation FTAR Federal Tax Administration Regulation HoPR House of People’s Representatives PM Prime Minister 1 See Victor Thuronyi (2003), Comparative Tax Law, Kluwer Law International, New York, p. This basically provided the framework for a comprehensive support to the development of land administration and land use planning in the country. Box 2 59 • Addis Ababa • Ethiopia Tel: Helpline/free phone call center at 8199 Fax: + 25 1-(0) 6 69 90 Email: erca@ethionet. This Proclamation provides for a new system of administration for rural land management and use and for sustainable rural land use planning based on the different agro-ecological zones of the country necessary for the conservation and development of natural resources. Obligation to Pay Income Tax (Article 9 of the Proclamation) Every person deriving income shall pay income tax in accordance with the Proclamation and the Tax Administration Proclamation. pdf የከተማ_ቦታ_በሊዝ_ስለመያዝ_የወጣ_አዋጅ. Addis Ababa, Ethiopia + 251-111 552015 + 251-111 555189 Fax infopr@mofed. Proclamation No. 2 Odd-Helge Fjeldstad (2001), ‘Taxation, Coercion and Donors: Local Government Tax Democratic Republic of Ethiopia and includes Addis Ababa City Administration and Dire Dawa City Administration; 13/ “Board” means the Ethiopian Investment Board reestablished under Article 30 of this Proclamation; 14/ “Commission” means the Ethiopian Investment Commission reestablished under Article 35 of Turn Over Tax Proclamation-- Income Tax Proclamtion 1287-2015 የኤክሳይዝ ታክስ አዋጅ ማሻሻያ. 456/2005, Federal Land Administration and Land Use, Ethiopia. Powers and Duties of the Board 32. Customs Proclamation 859 /2014 as amended by proclamation 1160/2019 • Value Added Tax Proclamation No. 308/2002". The administration may issue the Dec 12, 2016 · Website to search for Ethiopian laws Proclamation no. 649/2009 3. Responsibility for 16. 74/2003” 2. 661 and other Ethiopian federal laws, regulations, and directives on Law Ethiopia's comprehensive legal database. This Proclamation may be cited as the "Value Added Tax Proclamation No. Page 1 1534 h'P. Fair Market Value 1/ The fair market value of excisable goods or This article of the proclamation states the full name of the amendment proclamation. 908/2015. View/ Open. Under this section of the proclamation is included the administration and procedural rules concerning taxation. Article 2 of the proclamation consists of the amended part of the Value Added Tax Proclamation No. 287/2002. Ethiopia, Proclamation No. ו Format: PDF. The administration may issue the proc_no. Excisable Services supplied in Ethiopia by the registered person. Urban house tax estimation table Jan 3, 2023 · Title: Ethiopia Excise Tax Proclamation No. Income Tax Website to search for Ethiopian laws proclamation no. 308/2002 SECTION ONE: GENERAL 1. 1157/2019 (collectively, the “Amendments”). provisions of the Proclamation No. Hence, some of the amended provisions are as follows:-Authority now refers to Ethiopian Revenues and Customs Authority Website to search for Ethiopian laws federal proclamations, regulations, directives, regional constitutions and laws. Replacement of the Income Tax Incentive 8. Part 9: Administrative and procedural rules. 648 The Federal Government of Ethiopia Financial Administration Proclamation 25 9 FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA,GROWTH AND TRANSFORMATION PLAN (GTP) (2010/11-2014/15), volume I, Addis Ababa, 2010, at 28; See also Preamble of the Federal Income Tax Proclamation of Ethiopia, Federal Negarit Gazetta, Proc No. 407/2017”. 916/2015 and Article 136 of the Federal Tax Administration Proclamation No. 341/2003 • Labor Proclamation No. ,. 648/2009. Judicial Administration Council; 6 Killo , Addis INTERNATIONAL REVIEW OF HUMANITIES AND SCIENTIFIC RESEARCH By International Scientific Indexing ISSN (Online) : 2519-5336 www. 979/2016; and b) “Repealed Proclamation” means the Income Tax Proclamation 286/2002(as amended), Mining Income tax Proclamation 53/1993 and all amendments there to and petroleum operations Federal Income Tax Proclamation No. Ethiopian Value Added Tax Proclamation 285/2002 is issued by the House of Peoples Representatives in order to boost the economic growth of the country and decrease the possibility of evading tax. 1235/2021 A proclamation to amend Ethiopian Electoral law. ” 2. Definition. ,,'j'm-r"'1"'''''1'~c~+ ",,. Title. me FTAP Federal Tax Administration Proclamation FTAR Federal Tax Administration Regulation HoPR House of People’s Representatives PM Prime Minister 1 See Victor Thuronyi (2003), Comparative Tax Law, Kluwer Law International, New York, p. 8 ADDIS ABABA 3 February. O. Labour proclamation in Ethiopia 1156-2019. Members of the Board 33. 1157/2019: DOWNLOAD: Excise Tax Proclamation No. Short Title This Article provides that the Proclamation may be cited as the Federal Income Tax Proclamation No. Short Title This Proclamation may be cited as the “Firearm Administration and Control Proclamation No. 52 birr. given to them in the Ethiopian Federal Government Procurement and Property Administration Proclamation No. This article covers the legislation behind the new urban house tax law and the research result that introduces the new property tax rates. 1229/2020 Excise Tax (Amendment Jan 9, 2023 · Title: Ethiopia Federal Income Tax Proclamation No. 979/2016”. Definitions In this Proclamation, unless the context otherwise requires: አሥራሰባተኛ ዓመት qÜ_R &8 This Proclamation may be cited as the “Federal Income Tax Proclamation No. Short Title This Proclamation can be cited as “Federal Advocacy Service Licensing and Administration Proclamation No. Definition otherwise requires: 1. ም Website to search for Ethiopian laws federal proclamations, regulations, directives, regional constitutions and laws. OOllmh. For instance income tax administration Regulation No 86/2002 was replaced by federal tax administrating proclamation No. Housing, land and property rights (HLP) The House of Peoples’ Representatives (“Parliament”) in its 6th Ordinary session held on the 13th of February 2020 promulgated a new excise tax Proclamation No. 308/2002 SECTION ONE General 1. OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA rhr: 29th Year No. " 2. "'''''OCft. et country is a party, this Proclamation shall be applicable to employees of private organizations who are Ethiopian nationals. 979 Federal Income Tax Proclamation 12 December 2016 Therefore, users of these notes are required to refer to the Income Tax Proclamation and other income tax related laws and regulations for obtaining legally binding information. See for instance, The Amhara Regional State Tax Administration Proclamation, Proclamation No. 714/2011”. 983/2016: DOWNLOAD: Value Added Tax Proclamation No. 1156/2016 • Republic of Ethiopia, it is hereby proclaimed as follows: PART ONE GENERAL 1. ፲፫ሺ፬፻፹፩ https://chilot. 6 MB 20 Entries Per Nov 30, 2021 · The translation and publication of the Federal Administrative Procedure Proclamation was done by the Ethiopian Lawyers Association in partnership with USAID’s Feteh (Justice) Activity in Ethiopia as part of their efforts to build on the capacity of civil society organizations that are involved in governance and judicial reform efforts. et Part three of the Ethiopian federal tax administration proclamation includes three different chapters. Dec 3, 2021 · FDRE Rural Land Administration and Land Use Proclamation No. CHAPTER ONE GENERAL PROVISIONS 1. Definitions In this Proclamation, the meanings of terms defined in other laws of Ethiopia apply unless a different meaning is expressly provided herein. The labour proclamation in Ethiopia shall be applicable to employment relations based on a contract of employment that exists between a worker and an employer including the recruitment process. Income Tax ; VAT Tax ; Website to search for Ethiopian laws Proclamation no 1183 Administrative Procedure Proclamation (Ethiopia) 26 April 2020 This Proclamation may be cited as the “Federal Income Tax Proclamation No. 456_2005, Federal Land Administration and Land Use _ Refworld - Free download as PDF File (. It recognizes that increasing private sector investment across all economic sectors is necessary to accelerate Ethiopia's economic development and improve living standards. Additional Income Tax Exemption for Investors Exporting Products or Services 7. Previously, aside from a few constitutional principles requiring the Government to be transparent and public officials OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA 25th NO Phi: proclamation NO. 1186/2020. includes the feminine. The Ministry of Revenues has issued a rather unusual letter (Ref 4 Proclamation No. Income Tax Proclamationn (English) 979-2008. 285/2002 • Turnover Tax Proclamation No. pdf Ethiopia Tel Mar 29, 2024 · አድራሻ አድራሻ: አዲስ አበባ ,ኢትዮጵያ Tel: ኢሜይል: info. In this Proclamation, unless the context otherwise 1/ “civil servant” means a person employed by a Federal government institution; provided, however, that it በወሩ ከፋብሪካ የወጡ ምርቶችን ለማምረት ጥቅም ላይ በዋለና በወሩ ምርት ለማምረት ጥቅም ላይ ባልዋለ ጥሬ ዕቃ ላይ የተከፈለ ኤክሳይስ ታክስ መጠን ዝርዝር መረጃ. 715/2011 Private Organizations Employees’ Pension Proclamation as amended by Proclamation No. 377/2003 Regional Laws • Amhara National Regional State Charities and Societies Registration and Administration Proclamation No. 1233/2021 Federal Judicial Administration Proclamation 15 July 2021 This Proclamation may be cited as the “Ethiopia’s Overseas Employment Proclamation No. It contains definitions of key terms used in the proclamation such as taxpayer, tax period, related persons, tax assessment, and tax declaration. Obligation to Collect and Transfer the Turnover Tax 7. It aims to create an economic framework that increases competitiveness, exports, employment opportunities, and linkages between sectors. 2/ Notwithstanding the provision of sub-article of the federal democratic republic of ethiopia በኢትዮጵያ ፌደራላዊ ዲሞክራሲያዊ ሪፐብሊክ የሕዝብ ተወካዮች ምክር ቤት ጠባቂነት የወጣ ማውጫ አዋጅ ቁጥር 9፻፸9/2ሺ8 ሃያ ሁለተኛ ዓመት ቁጥር 1፻4 አዲስ አበባ ነሐሴ 02 ቀን 2ሺ8 ዓ. 9 MB. I- "ftm-". Short Title. However, it is only the Amharic version of the Federal Tax Administration Proclamation that has been enacted. Federal Democratic Republic of Ethiopia, it is hereby proclaimed as follows: GENERAL 1. An efficient and proper tax administration requires the prevalence of clear and Dec 31, 2020 · PDF | Under the 2016 Federal Tax Administration Proclamation (FTAP), it is by way of appeal that taxpayers reach the judiciary when they can show that | Find, read and cite all the research you administration proclamation governing the administration of domestic taxes with a view to render the tax administration system more efficient, effective and measurable ; Oct 6, 2021 · NOW, THEREFORE, in accordance with Article 55(1) of the Constitution of the Federal Democratic Republic of Ethiopia, it is hereby Proclaimed as follows: File Name: Federal Advocacy Service Licensing and Administration Proclamation - Pro. Declaration of Income During Income Tax Exemption Period 9. 285 /2002 (as amended); NOW, THEREFORE, in accordance with Etthiopia_ Proclamation No. 983/2016, the income tax proclamation no 286/2002 was changed by federal income tax proclamation 979/2016, and VAT proclamation no. Income Tax Proclamation (Amharic) 979-2008 Amharic. Short Title This Proclamation may be cited as the "Turnover Tax Proclamation No. • Proclamation No. Proclamation No 80/1976 country is a party, this Proclamation shall be applicable to employees of private organizations who are Ethiopian nationals. pdf Apr 16, 2021 · In this report, we provide a detailed overview of Ethiopia’s current tax system and the evolution of tax revenue collections over the last 10 years. Article 2: Amendment. 983/2016 of Ethiopia. _257-2001_ethiopian_national_security_council_estab. Keywords. 2023 Content Proclamation No. 1156/2019 2. The Article references in these notes are to Articles in TAP unless otherwise stated. Federal Democratic Republic of Ethiopia Proclamation. Since then, the VAT Proclamation has been amended twice in 2008 and 2019 per Proclamation No. As taxpayers navigate the updated tax obligations and potential impacts on rents and property prices, careful consideration and proper support from the government will be essential. Aug 4, 2022 · The VAT Proclamation was introduced as a replacement for the sales tax that was in place. Income Tax Proclamation (Amharic) 983-2008. 7 MB) Technical Note- Income Tax Proclamation No. Definitions 1. Website to search for Ethiopian laws federal proclamations, regulations, directives, regional constitutions and laws. TURNOVER TAX PROCLAMATION 3082002 (2). 1267/2022”. Investment Advisory Committee 35. 13/2023 was referred to the Standing Committee for Security and Justice Affairs by a majority vote with one Republic of Ethiopia, it is hereby proclaimed as follows: PART ONE GENERAL PROVISIONS 1. Definition In this Proclamation, unless the context requires otherwise: 1/ “Private Employment Agency” or “Agency” means any person other than a Government body, which makes a worker the federal tax reform agenda, the Tax Administration Proclamation No. vi | Federal Democratic Republic of Ethiopia Federal Tax Administration Proclamation No. 979/2008 E. 1/ “amount” includes an amount-in-kind; 2 income that are so far not subject to tax into the tax net; NOW, THEREFORE, in accordance with Article 55(1) a nd (11) of the Constitution of the Federal Democratic Republic of Ethiopia, it is Tax Laws. The Proclamation applies to residents of Ethiopia with respect to their worldwide income and non-residents with respect to their Ethiopian source income. pdf: File Size: 681 kb: File Type: pdf %PDF-1. This section of the proclamation raises issues concerning tax avoidance such as tax splitting and transfer pricing. 649 The Ethiopian Federal Government Procurement and Property Administration Proclamatio Part 8: Anti-tax avoidance. 76 percent between 2005 and 2012, the tax buoyancy rate was 0. 983/2016 Technical Notes Ministry of Finance and Economic Cooperation February 2018 P. Definition Unless the cont ext requires otherwise, in this Regulation: 1) “Proclamation” means the Federal Tax Administration A term used in this Proclamation that is defined in the Tax Administration Proclamation shall have the meaning in the Tax Administration Proclamation unless deined otherwise in this Proclamation. 1097/2019, Federal Negarit Gazetta,(2019), Article 31. pdf Tax administration/Wa/TA 13 4. 1186/2020 Excise Tax Proclamation 27 April 2020 Turnover Tax Proclamation No. 285/2002, “Value Added Tax Proclamation” (herein after the VAT Proclamation), Federal Negarit Gazeta, 8th Year No. There are no documents or media files in this folder. 1 157/2019 A PROCLAMATION TO AMEND THE VALUE ADDED TAX WHEREAS, it has become necessary to further amend the Value Added Tax Proclamation No. r. 285/2002 to VAT proclamation no. Short Title tion may be cited as the “Value Added Tax (amendment) Proclamation No. ERCA Circulars Website to search for Ethiopian laws Proclamation No. ሳ. ቁጥር: 2559 Oct 24, 2016 · Income Tax Proclamation (Extraordinary Issue No. [ ]/2023. Website to search for Ethiopian laws Proclamation no. 285/2002. 983 Tax Administration 12 December 2016 Last Updated: 01 February 2023 Hits: 37511 Most read Ethiopia, it is hereby proclaimed as follows: SECTION ONE GENERAL 1. 979/2016 (English) Scope of Application: This Proclamation shall apply to residents of Ethiopia with respect to their worldwide income, and to non-residents with respect to their Ethiopian source income. Income Tax ; proclamation 1177 Firearms Administration And Control Proclamation of Ethiopia 22 September 2020 Constitution of the Federal Democratic Republic of Ethiopia, it is hereby proclaimed as follows. 45. pdf (2. 983 Apr 30, 2008 · Federal Income Tax Proclamation No. The new excise law repeals and replaces the decades old excise tax Proclamation No. Mar 25, 2015 · Tax Directives. Short Title This Proclamation may be cited as “Federal Judicial Administration Proclamation No. 979/2016 Federal Income Tax Proclamation. It also summarizes obligations such as registration of taxpayers, record keeping, filing of tax declarations, payment of tax, and the Federal Democratic Republic of Ethiopia Federal Tax Administration Proclamation No. The report also highlights important changes to the structure of the tax system which have occurred over the past few years, and the associated tax revenue implications. ወደ ውጪ አገር በሚላክ ቡና ላይ ስለሚከፈል ታክስ የወጣው(ማሻሻያ) አዋጅ ቁጥር 287/1994. The turnover tax rate is 2 percent on goods sold locally; 2 percent on services rendered by contractors, grain mills, tractors and combine-harvesters; and 10 percent on other Contact. 609/2008, and Proclamation No. የዚህ አንቀጽ ንዑስ አንቀጽ 3 ድንጋጌ፣ ቀጣሪው እንዲመዘገብ ያላደረገው ተቀጣሪ • Value Added Tax Proclamation No. The Ethiopian Tax Administration Proclamation identifies various In order to achieve its goals, as well as to successfully address new economic changes, Ethiopia aims towards modernizing its taxation system in order to enhance its leverage over resources. Ethiopian Law. 12/ “Region” or “Regional State Administration” means any Regional State specified under Article 47(1) of the Constitution of the Federal Democratic Republic of Ethiopia and includes Addis Ababa City Administration and Dire Dawa City Administration; Nov 2, 2021 · Next Article Tax on Coffee Exported from Ethiopia (Amendment) Proclamation No. PART ONE General 1. Value Added Tax (amendment)Proclamation. "I. Sf~'~A );»t+;»fI. Tax Year Income Tax Proclamation Technical Notes-Tax administration proclamation No. 286 Income Tax 25 March 2015 Technical Notes-Tax administration proclamation No. Short Tide 2. Base of Computation of the Turnover Tax 6. 979/2016. 1064. people and the attitude can in turn be affected by tax administration (Bird and Oldman, 1967). irhsr. Dec 12, 2016 · Land Administration ; Media Law ; Website to search for Ethiopian laws Proclamation no. “Regional State” means any state referred to under Article 47 of the Constitution of the Federal Democratic Republic of Ethiopia and includes the Addis Ababa and Dire Website to search for Ethiopian laws federal proclamations, regulations, directives, regional constitutions and laws. Objective 38. No. Income Tax Exemption for New Investment 5. 456/2005 የኢትዮጵያ ፌደራላዊ ዲሞክራሲያዊ ሪፐብሊክ ሕገ-መንግስት የገጠር መሬት አስተዳደርና አጠቃቀም አዋጅ ቁጥር 456/1997 ዓ. ” םףו˘ـˆ ዓאُ qÜ_R %6 ዲ˘ ˚וֹ ּוַ " qN 2ְ1 ዓ. 983/2016 Federal Tax Administration Proclamation. Principles Any Authority and execution of Procurement must comply with the following Principles:- Democratic Republic of Ethiopia, it is hereby proclaimed as follows. Each chapter addresses different issues related to the taxpayer. ",cii In11+1 IU'. 9. Boditi Town Administrative Revenue office is one of local government office levied and collects taxes like business income tax for the provision of goods and services for the society, but the revenue office is not able to collect the tax revenue as expected. PART ONE 1. Technical Note- Income Tax Proclamation No. Head Office 37. Definition In this Proclamation, unless the context otherwise requires: 1/ “Public servant” means monthly salaried. Scope SECTION TWO: THE RATE OF TAX AND EXEMPTION 4. 983/2016 May 2, 2023 · On March 12, 2019, the government of Ethiopia enacted a new law on civil society organizations (CSOs), the Organization of Civil Societies Proclamation No. 285/2002. 194/2012 [1] 1~II. Definitions In this Proclamation unless the context provides otherwise: 1/ “Employer” means a person or an undertaking who employs one or more natural persons in accordance with Article 4 of this Proclamation. Above all, the proclamation was issued because the current sales tax does not cover tax collection on the added value when sale is conducted. 983 Tax Administration 12 December 2016 Last Updated: 01 February 2023 Hits: 37462 Most read Sep 16, 2023 · The new/revised property tax in Ethiopia signifies a significant step towards enhancing revenue generation for the Addis Ababa City Administration. ,,,+. Apr 26, 2020 · Tax Laws. ERCA Circulars proclamation no. Short Title This Article provides that the proclamation may be cited as the “Federal Tax Administration Proclamation No. 241/2016, Zikre-Hig,(2016), Articles 5255; Tigray National Regional State Tax Administration - Proclamation, Proclamation No. 7 MB. 6 %âãÏÓ 163 0 obj > endobj 180 0 obj >/Filter/FlateDecode/ID[890009DFA9E2902216121D2F2B8BAE88>]/Index[163 28]/Info 162 0 R/Length 91/Prev 303664/Root 164 0 Dec 31, 2022 · PDF | The problem of tax non-compliance is a serious global phenomenon, especially in developing and least developed countries. “Constitution” means the Constitution of the Federal Democratic Republic of Ethiopia. Goods manufactured in Ethiopia by licensed manufactures; 2). 285 /2002 (as amended); , in accordance with article 55 (1) and (11) of the Constitution, it is hereby proclaimed as follows. Issues addressed by the proclamation General Tax Laws. Technical Notes-Tax administration proclamation No. The full proclamation is available for purchase and provides regulations on income tax rates Feb 21, 2023 · The tax authority's eight-year tax collection efficiency was assessed by the tax buoyancy, which was 0. In addition, for the purpose of this proclamation:-11 "Amount" includes an amount-in-kind; 21 ·'Business" means Jul 16, 2021 · Proclamation no. hà . The turnover tax is an indirect tax that applies to business organizations whose annual transactions fall below the 500,000 Birr threshold of the VAT Proclamation. In Ethiopia Tax administration reform includes the proper registration of taxpayers, assessing taxable income and timely collecting of the assessed tax. Ethiopian Investment Commission 36. 979/2016 Explanatory notes These technical notes provide an Article-by-Article explanation of the Income Tax Proclamation (“ITP”). . pdf. This item appears in the following Collection(s) Computer Science [25] Search AAMBC-Dlib. 1186/2020: DOWNLOAD OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA 22nd year No. 1 157/2019 h"' r 'lypC. In 2016, the Federal Tax Administration Proclamation was issued, introducing new tax reforms. ,. 1113/2019 (CSO Proclamation). 9% of the respondents viewing the taxpayers’ service as not good. 983/2016 Technical Notes. 282/2016, Tigray Negarit Gazetta,(2016). Income Tax Proclamation (English) 983-2008. PART ONE GENERAL 1. Short Title This Proclamation may be cited as the “Federal Government of Ethiopia Financial Administration Proclamation No. 1174/2019 Federal Prison Proclamation 26 of Ethiopia Proclamation No. 1097/2018 ” 2. 983/2008 E. Mar 25, 2015 · Ministries and public Administration ; Website to search for Ethiopian laws proclamation no. pdf Tax Proclamation, the fair market value of goods, an asset, service, or benefit at a particular time and place is the ordinary open market value of the goods, asset, service, or benefit at that time and place. Excisable goods imported into Ethiopia (by importer); 3). et Ethiopia Proclamation No. 609/2008: DOWNLOAD: Value Added Tax Amendment Proclamation No. 1183/2020 (hereinafter referred to as the “Administrative Procedure Proclamation” or “Proclamation”) was enacted on April 7, 2020 in order to fill a gap which existed for a long time in the body of Ethiopian laws. 5. 1f" "'ft, ft. Definitions A term used in this Proclamation that is defined in the Tax Administration Proclamation shall have the meaning in the Tax Administration Proclamation unless defined otherwise in this Proclamation. et ፖ. mor@mor. 32/ ‘Tax Administration Proclamation” means Tax Administration Proclamation No. This Proclamation may be cited as the “Federal Civil Servants Proclamation No. 33, para. The CSO Proclamation replaces the Proclamation of Charities and Societies No. 285/2002 as amended by Proclamation 1157/2019 • Turnover Tax Proclamation No. Voluntary compliance with tax laws of taxpayers is believed to be shaped by two major streams of factors: economic and social-psych ological. pdf Download (2. የተጨማሪ እሴት ታክስ አዋጅ ቁጥር 285/1994. 983/2016 (TAP), has been enacted by replacing dispersed tax administration rules in different tax laws. 1180/2020 from Ethiopia. / All employees, who have provident fund or any other scheme called by any other name before the coming into force of this Proclamation, shall be covered by this scheme. 456/2005; Expropriation of Landholdings for Public Purposes and Payment of Compensation Proclamation 455/2005; Federal Rural Land Administration Proclamation no. For example, if the house is a condominium level 1 which is 54 meter square the tax will be estimated as follows: Property tax = 54 x (247×12) x tax amount = 7,097. ም Tax Laws. Short Title Proclamation No. 983/2016 th Tax Directives. pdf) or read online for free. Income Tax Exemption for Expansion or Upgrading of Existing Investment 6. 1249-2021. Income Tax ; VAT Tax ; Custom Duty ; Search Ethiopian legal resources. org 290 As per proclamation number 691/2010 article 19(19 (n )) , the ministry of agriculture is A Draft Proclamation to ratify the agreement between the government of the Federal Democratic Republic of Ethiopia and the government of the Republic of Turkey on mutual legal cooperation in criminal matters; A Draft Proclamation No. It also defines income and taxable income. Short Title This Proclamation may be cited as the “Public Servants’ Pension Proclamation No. የኢትዮጵያፌደራላዊዲሞክራሲያዊሪፐብሊክ ፌደራልነጋሪትጋዜጣ ሃያሁለተኛዓመትቁጥር፻3 Federal Democratic Republic of Ethiopia Proclamation. 89/1997 Repealed by Proclamation no. Many countries of the world including Ethiopia try to emphasize the e conomic deterrence approach in which the belief is that taxpayers pay taxes onl y because they fear audit and the subsequent sanctions. 270/2002 that provide pension coverage to foreign nationals of Ethiopian origin and international agreements to which the country is a party, this Proclamation shall be applicable to employees of private organizations who are Ethiopian nationals. Size. Definitions 3. :\""""-l"~. gov. Definitions This Article defines terms used in This document is the Investment Proclamation No. 1157/2019. 7 MB) Technical Notes-Tax administration proclamation No. The chapters discuss the registration of taxpayers, Taxpayer identification number, and tax representatives. Powers and Duties of the Commission 39. 3. 1233/2021 Federal Judicial Administration Proclamation. ” This fact can be supported by the 52. 285/2002: DOWNLOAD: Value Added Tax Amendment Proclamation No. pdf: 7. 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