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tPf(J}65J. CONTENTS
Proclamation No. 307/2002
"'''~ eII'I'Crf1/Iiif~~ ~.9" Excise Tax Proclamation Page 2011
f",-hlt,.11:1"h""'''~ 11\ litIli
Ii' "(tm-" DIIi\T DIICj:fm-?" f1-~'J'C' (tm- OJf.?" fl:it"l 1)"person" means a physical or juridical person;
f(tm-H' OD11T f1-(tmm- ~t}A ~m-; 2)"Importer" means any person who imports goods
I' "M1ODIJJ." DIIi\T flltU ~'P~ fh.tJPff.1I ;f"tJil into the country;
f1-ll)i\I1:fm-'} /):1'9'":f OJf.~1C fDt!il111 (tm- ~m-; 3) "Body" means any company, registered partnership,
C. "~C~T" DIIi\T '}"l~ JPt,. fDt!t}'l.~ DII'iTOJ.?" entity formed under foreign law resembling a com-
h-11')! OJf.?" f1-ODH1fl f7iCtJCj DII'"rflC OJf.?"
pany or registered partnership, or any public enter-
hh-I1'}! OJf.?" h1'ODH1fl f7iCtJCj DII'"rflC ;1C
prise or public financical agency that carries out
+tm"'''f.' flf~e; O(J)<o"1l' ~1C :it"l ODlPl-r f1-**OD
business activities including body of persons cor-
~C~T OJf.,tp' DIICj:fm-cr fOD'}"'JPT fADII-r JP~
porate or unicorporated wh,ethercreated or recog-
~C~T W1-?" f1'}H11 ~C~-r c'1.1f,}: flm-"1I' ~1C
!i\'> ~t}A floOOJhA flh.Tf'A-! m-il'J'f,}"l~JP&.
nized under a law in force in Ethiopia, or elsewhere.
fDt!t}'l.f.m-'} OJh.A hCj O'}.y. flDtIP&.fl-r flh.-r and any foreign. body's business '~gent doing
business in Ethiopia on behaif of the pr~pcipal.
. f'k! cpf.,?";fl~I\ ~1C :it"l f1-ODlPl1- OJf.?" /)m-:"Cj
!11 f1..1f'}9,"qf,.If,}?" h,}f. ~C~T fDt'}., ,.il'} 4) "Pure Alcohol'~ me~ns Alcotlol of purity of 80
f.,aJ.cr t,.IM . degrees or more;
. "'}8-U }}AI1A" "7i\T 'J't,.-I: (to'/'}! .It"l~ OJf.?" 5) "Alcohol" means Ethyl Alc()hol;
blLti rfli\m flf~ ~AI1A DIIi\-r ~m-; 6) "Tax Authority" means the Fed~ral Inland'Revenue
~. "~A,I1A" DIIAT~(I.~ ~Af1A ~m-; Authority and the tax authorities of the Regional
}. "f;f"tJil I1i\JPAll}'}" DIIi\T f&..Yot,.A ~1C ID-il'J'
States and City Administrations;
1f1.. I1i\JPAll}'} 'PlJ ODjo.T hCj fl1-i\!~ f~1~i: 7) "Bonded Warehouse" means the building or place
tJlf:i\-":f f 1-**00- :"C'}fiJ, If: ~ j o.-Ai h,} .ltv--?"
destined for storage' of specified goods before the tax
tftJAlt- h~ fh1-DII ODil1-~~C'":f f1f1. (t11...f1.
is paid, secured in accordance .with requirements of
~t}I\T e;:fm-;
the Tax Authority;
:L' "f/):1' OD;1H')" ""Ii\T f;f"tJ(}. I1i\JPAll}'} flD'J.~
8) "Cost of Production" mean.s direct labour and raw
:"f.m- ODlPl~ fDtmfl:"Cj ;f"tJil fA1-h~i\flT /):1'
fDt "'OD'J'fl T 0. T OJf.?" P'If:&. ~m-; material cost incurred in the production process, cost
:S. ~'fDII?"l:r .OJIJJ." DIIi\T i\?"CT 1-"lI1C fl.,.'J':1' of indirect inputs and overhead costs, but does not
fDtOJ.lt- 'J'&./):1'9'":fe;f,.AflT 'P;1: "''J'1-~ !AIf~ include depreciation costs of machineries;
"l11 Ct.y.":f OJQ;l. h Cj Mi C 't~ OJIJJ. c'1.1f,}: i\ ""/?" l:r 9) "Taxpay~r" means a person liable to pay Excise
ODPf~!9'":f fD?;f"(tflaJ."} fhC~Cj :,.e;7i ~f.aJ. Tax;
.
?"C?"I' 10) "Ministry" and "Minister" means the Ministry
U' ";f"tJil h4-f." DIIi\T fh.tJPff.1I :J'tJil h4-f. ~m-; and Minister of Finance and Economic Develop-
!. "o'Ull-tC" hCj "Dt~il-rC" DIIi\T h'}f.:"f.?" ment, respectively,;
1-h+lt- f1'}H11e; h.f1'fDt ADIIT Dt~il-l:C he;
.
3. Scope
Dt~il-rC ~m-:: This Proclamation applies on goods listed in the
c. f~'P:( +~~Dt~T
Schedule attached to this Proclamation..
f.,U ~'P~ 1-~,Dt fDt(f~m- hltU ~'P~ ;JC fl+!!Hm-
lP'}mlY fl1-HlH~ /):1'9'":f I\f. ~m-:: SECTJON 2
tJlf:A V--i\T
fh.tJPff.1I;f"tJil DIIilh~ AtJ
The Rate, Base and Payment of Excise Tax
4. Rate of Excise Tax
fil"--I: ODlPlT: ~h4-~A '
. fh.tJPff.,1I ;f"tJil DIIilh~! AtJ The Excise tax shall be paid on goods mentioned under
hH.U MP~ PC fl1-!!Hm- lP'}mlY m-il'J' f1-HlH~T the Schedule attached to this Proclamation:
.
/):1'9'":f:- (a) When imported;
U} hm-"1I' OJf.U1Cm-il'J' (t1f1': (b) When produced locally at the rate prescribed in the
.i\) O~1C m-h'J' (tODl-l:: Schedule.
fl~Jml1f fl+ODi\h1-m- fDllilh~! AtJ ODlPl-r
fh.hPff.1I :1'tJil f.h~AI1T'PA:: 5. Base of Computation of Excise Tax
li' f h.tJ Pff.,11 :1'tJ il il ~-r OD IP l:'- 1) in respect of goods produced locally, the cost of
;f"tJ(}. fDt",I\ flT 'P;J i
production;
Ii' I1h 1 C m-il'J' i\ 1-ODl -I:-r /):1'9'":f fDII?"l:r OJlJ.1.t1"i
2) in respect of goods imported, cost, insurance and
I' lDf.h1C m-il'J' i\Dt1f1' /):1'9'":fi f/):1'm- 'P;1:
freight (C.LF.);
'~!,fOb~'"r,) ~l{1'} hCj fDII~~"" OJIJJ. (t'~f.'h.If:)
f.1fe;A::
}. fh.tJPff.1I ;f"tJil~h4-~A
6. Payment of Excise Tax
Ii' fh.tJPff.1I ;f"tJil: 1) The Excise tax shall be paid within the time
U) flh1C m-il'J' flDtODl-l: /):1'9'":f I\f. fl~?" &.~i prescribed under Sub-Article (2) of this Article.
i\) OJf.~1C m-il'J' flDt1f1' /):1'9'":f I\f. fl~il (a) in respect of goods produced locally, by the
ODIJJ.m- flltU ~'}.,.?\ ,}(}oil ~'}.,.~ (I) fl1-OJ
producer;
fl~m- 1..", m-il'J' f.,h~I\A::
(b) in respect of goods imported, by the importer.
1;r Ii'f.Ir t..1..t./A ";1&"" ;111.1IJck'l'C ?; :J-"I"IP' ?;I 4>1 IUn?; '}.9". Federal Negarit Gazeta - No. 20 31" December, 2002-Page 2013
t\) il. hLA fD? 1 11lD- ;t-h IIli t\.f\o";f lD(J;}JP";f (b) transfer to the Government treasury the
h"''''~f1- 0:\1\ "'t-k 11"11-1 t\oP"'OA oPlI-r balance, if any, remaining after the deduction of
f t\ lD- () lD- iJ:J>lD- h.,. 11m 0"" .,.1 h 111.,. 0 ~ the tax and other expenses, provided, however,
~oP"" 1.H. lD-ll'l' 'I' f<l: Itf"'ClIli oPlI1: that it shall pay the same person entitled thereto
Itl;J1'1' .,.t-klD- 11"11 t\f1t\oPlI1: h 1.1toPt\ where he claims it within five years from the
llt\-r fOlJf:l..,: date of the sale and where his claims are
i. OIJ";J~ 0."" f:C~"" f4.f.li111 "'*9" lDf.9" provided.
0IJ1~lD-9" f&..lot-A lDf.9" fhAA oP1..,F"" 6) Requiring any person including a municipality,
oPF~f 0."" QJ.9"C' 0IJ1~lD-9" ()lD- llt\;t-hll h<t-~ body, financial institution, department or agency of
fD?flD-"'lD-1 oPl~ lDf.9" f F t- h 1,pll:J>11.1'C"HC Federal or Regional Government to disclose par-
h1.1t1A~ t\OIJf:l.., f.";fl\A:: ticulars of any information or transactions.
:z. O~Cf.; (t-)- :'-01'1' f-HHllWJ.'.9u Oh.{,~~~ IIJ.'.YI\ 7) Any person in possession of (or obligated with
WJ.'.~ OCPfl:'-lJ'f-f-YII ilAln Ofl-f-</,C u'llJ':':W-~ respect to) property subject to seizure on which a
O;J-hfl ~h,}Y:'- fi-YH '}-nl-} nh~: fU'J_1~ lDJ.'.9u seizure has been made shall, on the demand of the
I\;J-hfl h4.f- u'llJ':t:W-9u ..,!!o;J- Yl\tH- (}W- f:J-h()' Authority, surrender such property (or discharge
IMP' A II}'} (}.mJ.'.<f'w- f YtlW-') u-tH- I\;J-h ()- tll\P' such obligation) to the Authority, except such part of
All}'} fU'Jfllh-n lDJ.'.9u Yl\tH--} "'Yo;J' fOV6_~9u
the property as is, at the time of such demand, subject
;')116.'t-)- hl\tH-::
to a prior secured claim of creditors and subject to an
r;' u'l~':':W-9u (}m- f:J-h()' tll\P'Ann (}_mJ.'.'l'co- attachment or execution under any judicial process.
h')Y.;'} f-'-YtI '}-nl-} l\U'JflLh-O 6_:J>Y,7,:".elf'} 8) Any person who fails or refuses to surrender any
f</'l h'}f.tf't O-f-YtlW- '}-nl-)- ovm'} n..,A -hn_r'~
property subject to seizure, on demand of the
J.'.tflJ'A:: tflj~ i-mytH; I\'}-nli: OVY1' 9utJ1Y-}
Authority, shall be personally liabk. to the govern-
htf'tw- f;J-hfl o~ ovm'} (n;J-h()' o~ IIJ.'. fU'J_;J-(}
nm-'} W{J;1.hlJ' wI\Y: lJJ,~C') I\.YA~ hJ.'.-;'j-A9u:: ment in a sum equal to the value of the property not
so surrendered, but not exceeding the amount of tax
j!' n'}trfl h'}</'''' (t) h-f-ovl\h-f-m- f..,A -t-tnYt't-)-
for the collection of which seizure has been made
ni-lJJ,U'J6 '}.nl-f:'} fYtlm- (}w- ')-nl-f:,} l\U'Jfllh-n
(together with costs and interest on such sum)
.{,:t'Y-~ YAtf'tm- Yl\nt ~h'}Y-)- htf't n'}o-fl
(:I:) ODlPl:'- fU'J_'{'1\1W-'} f1'}IHl ODm'} ..Ii 9) In addition to the personal liability imposed by
h'}</''''
TC(}'}-)- (H-lJJ,U'J6 h,})).h~A J.'.Y-l;JA:: Sub-Article (8), if the failure or refusal to surrender
is without reasonable cause, such person shall be
I- ntw h'}</'''' ODlPl:" nJ.'.I':}-m- P'C Yl\w-1 '}-nL-)-
liable for an additional charge equal to fifty percent
Yfllhn wJ.'.~ n:t"hfl h4.V- fU'J..{,I\..,n-)-1 1'}tI-n
h;J-h(}' I1I\P'AII}'} n-f-mf</'m- ODlPl:,. 1fl. _rY,l1 (50%) of the amount recoverable under Sub-Article
U'JlJ'rw-~ (}m- ilfllhnm- ').ol-} WJ.'.~ 1 fl. tlf.l1m- (8)
1'} 11.0 ;JC n-f'Y YII f:t"h fl .., !!o;J'm-'} tl A-"lDlI}m- 10) Any person in possession of property who surren-
;t'hfl h4.J.'. Wf-~ U'JlJ':t:m-~ 1\.11(}m- hU'J.6_I\..,n-) ders or makes payment in accordance with this
o~ WJ.'.~ ill\n:" ..,!!o;J- 't., J.'.tflJ'A:: Article shall be discharged from any obligation or
liability to the delinquent person or to any other
II!- OU.o-} IIJ.'.fU'J.</'c-n f</'f.~:"":'- OD-n:,. 'l'Y<I: person arising from such surrender or payment.
-
I! tpflT~- f"'(}lI}rm- f I\.I\"~ hn~69'~ fq. Y:U'J.Y
11. Preferential Claim to Assets
OD.o:" h'}f."'mn</, tflj ntw htp~ ODlPl:" ;J'hfl
-t-h4.J.'. hU'J.tf'}OT </''} h'}fl-Y. -Hl~I\" hflh 1) From the date on which tax becomes due and payable
hl\</'O:" 'lit. ~lfl ;J-hfl fODh'{'A ..,!!o:}- tll\tH- under this Proclamation, subject to the prior secured
(}m- U.o T IIJ.'. f:t"h (). 111\P'A II}') f</' y-~-)-.,:" claims of credtiors, the Authority has a preferential
OD.oT J.'.ljltpA:: claim upon the assets of the person liable to pay the
!:- U'JlJ'rm-~ (}m- ;J-hfl fODh'{'A "'!!o:t"m-') I1I\OD tax until the tax is paid.
WII}T 'l'4.-t-~ tflj f-t-17 h'}f.tf't f:}-tJ(}. IMp' 2) Where a person is in default of paying tax, the
All}'} n'l'4.T ~h'}Y:" YA-t-h'{'I\m-'} ;t-hfl hlJ' Authority may, by notice in writing, inform that
;J-h{}.'} l\U'Jflh'{'A fU'J.Y-l1m- h'}q.fl:J>ib fU'J_Yflh person of the Authority's intention to apply to the
TI\m-'} WlJ.1.U'Jflh6_A h'})).:FA f:t"hfl h~ fU'J.'{'1\ Registering Authority to register a security interest in
..,OT (}m- U.oT ntpfl:"lJ' i'J.'." h'})).~J.'. ')-nl-f:,}
any asset, which is owned, by that person, to cover
I\ODH1nm- hilA f6J1.~ TOII1' fU'J.(}'I' ODtf't-,} any unpaid tax in default, together with any expense
fU'J.1A'" U'Jflm'}</'tY I\+ODtl1nm- (}m- J.'.(}II}A:: incurred in recovery proceedings.
E- n'}trfl h'}</'''' (ID f+1I\Om- U'Jflm'}</'tY fY,l(}m-
3) If the person on whom a notice has been served under
:J-hfl h4.J.'. U'Jflm'}</'tym- nY,l(}m- ncn </'') m-fl'l'
;J-h{}',} YAh'{'l\ Sub-Article (2) fails to pay the amount specified in
h'}f.tf't f;J-h{}' "tll\P'AII}'}
1\'}.olT OD1I;Jf1.m- I1I\P'AII}'} f"'ODII1nm- (}m- the notice within 30 days after the date of service of
U.oT I1A+h.{,l\m- f;J-hfl o~ ODm') Otpfl:"lJ' +J.'." the notice, the Authority may, by notice in writing,
h'})).~J.'. TO'l1l J.'.(}II}A:: direct the Registering Authority that the asset, to the
Q- n'}trfl h1</'''' (E)ODlPlT f;J'h{}'I1I\P'AII}'} extent of the defaulter's interest therein, shall be the
;J-hfl
fU'J..{,I\..,nT (}m- U.o:" OtpflTlJ' +J.'." h1)).~J.'. subject of security for the total amount of unpaid tax.
TO'l1l f(}m (}.tf1: OD1I;Jf1.m- I1I\P'AII}')' U'JlJ':t: 4) Where the Authority has served a notice on the
m-1~ h~Y "J.'.mJ.'.q. 1.ol-l: OtpflTlJ' h1)).Y1I Registering Authority under Sub-Article (3), the
ff.l(}m- TO'l1l h1f.U'JlJ'rm-cr nu.o-l: IIJ.'. h1~1\ Registering Authortity shall without fee, register the
fODY"'- (}'1~ J.'.ODH..,I1A: </'f.cr (}.A f-t-(}m notice of security as if the notice were an instrument
fODY"'- OD.oT h1f."'mn</, tflj ftpfl:"lJ'm- '1"1'111 of mortgage over or charge on, as the case may be,
fU'J..{,1\1m-1 :J-hfl l\U'Jflh'{'A nU'JlJ'rm-cr ODAh- such asset, and such registration shall, subject to any
n:lt.., h 1f. +() m ODY"'- WJ.'.cr h 1f. U'JlJ'rm-cr 1\.11 prior mortgage or charge, operate while it subsists in
o~ WJ.'.~ h~Y tflj J.'.~mt-A:: all respects as a legal mortgage over or charge on the
asset to secure the amount due.
H- :J-hfl h4.V- fll\l\m- 'l'n:t'
12. Taxpayer Safeguards
ntlU htp~ h~A E ODlPlT f+YH U'JlJ'rm-cr '}{Jl:"
fU'J.YHm-: fU'J.mn</'m-: hlJ' fU'J.ODH1nm- n:J-h{}. 111\P' Any property seized under Section 3 ofthis Proclamation
A1I}1.o:F J.'.(],lJ'A:: U'JlJ'rm-cr 1\.1\fOD1..,P':" hilA nILu shall be seized, held, and accounted for only by the
h~A ODlPlT f+ YHm-1 1.olT U'JlJ'rm-'}cr 1\.11 Authority. No other agency of the govermment may
~h1Y:" ODIPI.T OU'J~I.'" h1)).(}mm- wJ.'.~ h'})).-'-III\ require the property seized under this Section to be
~I\T ODmfq. hJ.'."fA~:: f+YH 1.01.:" f+lim h'}Y,tf't transferred or given over to it for any cause whatsoever. If
h7iyaa: h+17m- 11H.o m-fl'l' :J-hfl h4.V- hU'J..{,I\..,n:,. any property seized under this Section is sold, any
o~ nl\J.'. ftf'1m- 11H.o 1\1.01.-1: 111\0.:" w)).ym-'t- portion of the proceeds in excess of the persons liabilities
J.'.ODl\ftA:: shall be returned promptly to the owner of the property.
1~ litI1 ~1..t-l\ ~:M"" ,;Ju,1IJ~'I'C 1) ;1'''1''1''' n"',} Iitfj~ 'H". Fe.deral Negarit Gazeta - No. 20 31" December, 2002-Page 2017
-
IE' f1'~ttn. "'~;r 13. Duties of Recei vers
cry/\:,. 01\.'}r-A'f 1) In this Article, "receiver" means a person who, with
Ii' OtlU h1"'1\ OJ-il'l' "1'~ttn."
OJ-il'l' fDll..1~1 f;rtJil h4.~1 Ull:" Oi'oP/\hi': respect to an asset in Ethiopia of a taxpayer, is:
u) fh-q1f 111~:" hllJ~ Iflj fi-(}foP: (a) a liquidator of a company;
/\) h~C~ o..} OJ-tJ.1.mf.9" O~C.r.' 0.:" f-Hi (/IJ (b) a receiver appointed out of court or by a court;
1'~ttn.t (c) a trustee for an unrehabilitated insolvent;
ch) 011."'It- OJ-il'l' fDll..1~ ~C~.} q/\hf.t-: (d) a mortgage in possession;
OD) ODf"" Of.tI;rOJ- FC,fDll..1~: (e) an executor of a deceased estate; or
11') f'JP1'1 (}OJ-111~.}' fDll..fil1''&;~C mf.9" (f) any other person conducting a business on
~) o~.., i-/\-;r fl\.AOJ-1 (}OJ- f1"'~ Fir fDll..f behalf of a person legally incapacitated.
tt,~j 2) A receiver shall, in writing, notify the Authority
cry'iTOJ-9" (}OJ- ~OJ-:: within 14 days after being appointed to the position
~. 01\..}r-kf OJ-il'l' fA 111~.} 1'~ttn. Iflj f1'j'iOD or taking possession of an asset in Ethiopia,
mf.9" 111~.} Of.tI;rOJ- FC f1'f.~1 1'~ttn. hi-j'i whichever first occurs.
ODO.} mf.9" 111~i: Of.tI;rOJ- FC h1'f.~10:" 3) The Authority may, in writing, notify a receiver, of
ho-/\i: h.,.f.ODOJ- .,., "f.9"r: OIQ .,., 1./1. OJ-il'l' the amount which appears to the Authority to be
f1'j'iOD mf.9" 111~:" Of.tI;rOJ- FC f/\ ODIf't-1 sufficient to provide for tax which is or will become
A;rtJl'1- qAFAllJ1 cryil;rm:t> h/\O:":: payable by the person whose assets are in the
f;rtJl'1- q/\FAllJ1111~-I: 01'~ttn.OJ- f.tI;r FC f/\ possession of the receiver.
E'
(}OJ-fDll..LA..,0:"1 f;rtJil ().&;/\ODIiL 1 fDll..filLA 4) A recei ver:
1OJ-1 f11"11 ODm1 /\1'~ttn.OJ- 0K"m.~ fil;r (a) shall set aside, out of the proceeds of sale of an
OJ-:J>A:: asset, the amount specified by the Authority
Q' 1'~ttn.OJ-: under Sub-Article (3), or such lesser amount as
u) 01o-il (E) ODIP~.} O;rtJil qAFAllJ't- is subsequently agreed on by the Authority;
h"''''
f1'1AOOJ-1'f11"11 ODm1 mf.9" hcryil;rm (b) is liable to the extent of the amount set aside for
<tfOJ- 0:\1\ Oil9"9"~.} f1'f.~(}0:"1 1\.1\f11"'0 the tax of the person who owned the asset; and
ODm1 h111~i: 7if6fJ> I\f. ""(1 /\11:rOJ- fll.,. (c) may pay any debt that has priority over the tax
9"llJA:: referred to in this Article notwithstanding any
A) 1'''''(1 /\11:rOJ- 01''''ODmOJ- f11"11 ODm1 AtJ provision of this Article.
f1'~hOOJ- 111~.} q/\o..} hlf~OJ- (}OJ- /\cry.L 5) A receiver is personally liable to the extent of any
A1OJ-f;rtJil ().&;1'mf<t f.1f'iAII amount required to be set aside under Sub-Article (4)
ch) OtlU h1"'1\ f1'ODAh1'OJ- n.ljC9" h;J-tJll for the tax referred to in Sub-Article (3) if, and to the
().&; /\.h~A extent that, the receiver fails to comply with the
"'f.9":"~'} fAOJ-1 cry'iTOJ-19"
f.i-I\A:: requirements of this Article.
~. 1'~ttn.OJ- 01o-il h1"'1\ (E) f1'm"'(}OJ-1 ;I.tlll
(Q) ODIP~:" 1'''''(1 14. Notification of Changes
01'ODAh1' 01o-il h1"'1\
Every taxpayer shall notify the Authority, in writing, of;
/\1I:rOJ- h1..ct.,.OD'I' f1'f.~1OJ-1 f11t111 ODm1 O'LU
1) any change in the name, address, place of business,
h1"'1\ /\1'm"'(}OJ- ;rtlil ttl\CP/\ .,.""(1 /\11:r Oi-'"
constitution, or nature of the principal taxable
ODmOJ-11"11 AtJ O..,A 1'mf<t f.1f'iA::
activity or the activities of the person; and
2) any change of address from which, or name in which,
IQ' /\OJ-{I1i-1 ilAcryil;rm:t>
a taxable activity is carried on by the taxpayer,
cry'iTOJ-9" ;rtJil h4.f.:-
within 5 days of the change occurring.
Ii' iloo-: h~t-"liOJ- f1"'~ Ft-OJ- (1;r: hf.~~"f..t::
mf.9" ;rtJil fDll..hLAO:"1 CP1-;;:OJ-f1"'~ Fir
Section 4
h 1:t>il:J>11.mf.9" fDll..fh'iOJ-'iTOJ- 1'..,qlr.} flf.~.}.:
Appeal procedure
~. ;rtJil fD7..hLAO.} f1"'~ Fir h 1:t>il:J>11.fDll..h'im
15. Review Committee
10:" h~t-"li mf.9" il9":
Members of the Review Committee shall be appointed by
f"'f~ h1Y.11'~ f.U1't- A;rhl'1- q/\FAllJ1 O~ "''i:'' 1./1.
cryil;r m:t>h /\ O.} II the Minister of Revenue or the competent authority of the
OJ-il'l'
regional government, as appropriate, upon the recom-
tJ~A ht-.} mendation of the head of the Authroity.
f.'" q ~ fDll...,. C 11 O.} F C fl.}
16. Powers and Duties of the Review Committee
I~' fho.i:;r hllJ~ I"tDll..i;i 1) The Review Committee shall be accountable to the
fho.i:;r hllJ~ I"tDll..i;hql\.} O;rhil q/\FAllJ't- ~I\&.
head of the Authority and shall have the following
h:t>t-n.~.} h1f.h..,ql1~i: 01n.sPi- DIl..~il.}C mf.9"
h..,qq qAOJ-fhAA qAFAllJ1 f.(}fcryfrll duties:
(a) to examine and decide on all applications
q
Ii' i; il/\ DIl..lj~OJ- FA llJ1'i 1'''' c:
f h o.i:;r h llJ~ I"tDll.. submitted by tax payers for compromise of
Ii' I"tDll..i;OJ- 1'm~ ~-I: /\;rh(}' qAFAllJ11flj: penalty and interest and on the tax assessed;
U) O;rtJil h4.\"i- oP"'65J. h 1..ct~...: m/\~ .,.~ h 1.';.
f.~'" mf.9" f;rtJil ..,Y..;r h1..ct"li"liA fDll...,.CO'
cryODAh:rsPi-1 AODODCODC'i OJ-"'I~ /\ODilm:":
1~ !li'f.!~ t..F..t.t\ 'i;J&-r ;lUll) ~'I'C tt ;J-..,..,P' ttl .po')Iif2~ 't.,.. Federal Negarit Gazeta - No. 20 .31" December, 2002-Page 2018
1\) h+lo-:" M1.-J::1'9~ ;1C ..,')j..,+ l1\r""') (b) to gather any written evidence or information
lP/ljr""')9" f~,h.C;: lP/ll~:4'9~ID"'" 0II~:4'9~ relevant to the matter submitted;
OD (}
-0 ('111 II (c) to summon any person who directly or indirectly
th) 09"CODt. It,. fOl/.11""') .,..c;,. OOl/.OIII\h+
has dealt with the assessment, to appear before it
l11; "'C(l fOl/.mf"'''''') 1'14: h'),tlODAll
for questioning him about the case under its
h;1'h(}. hlDlt(}') ;1C 0+1':1' ID"'" +1':1'
investigation; and
f1A(f" "'')j.''+ 11\",.') lP/,)~""')'" (}",.
(d) to review determinations made by the Authority
fOD1't."":
OD) f :1' h (}. f1I\P' AIl)') f (}m"" f :1'h II ",.", ~ for accuracy, completeness, and compliance
:"hhl\~: f+".7." hlj ,.U')') h'P~ m-o~ with this Proclamation.
f+(}m 0110'),') f"7~;111': P'AIl)') ,.If ~ 2) The Committee shall only review applicat!Clns sub-
'PAIl mitted to it within 10 days of receipt of tax
~. f M1.-J::1' 1101/.1:h:1'h II h4.f"~ fOl/..,.C 0 m-') M1.-J::1' assessment notification.
1\.1,. fOl/.~I\"" :1'hll h4.~ f:1'hll ",.lt~"7ll:1'ID't1 3) The Head of the Tax Authority may approve the
Of.l (}",. 0 I +'1''''' ",.ll1' M1.-J::1''''',) t}+ ~ 0 ., ""11 recommendations or remand the case, with his
[. f :1'h (}. f1I\P' A Il)') ~"k fI101/.1:""') f",.", ~ Olt-o observations, to the committee for further review.
1\.101;:" 1D"9" o",.",~ Olto- t}A+ll"7"7 ".h')I-J:')
0 OD'"1\~ .,..c;~ h ') f. 1'I' h,),tl:1' ,. 1\1101/.-J;",.
I\. ODA(}"" ,.~" A II 17. Waiver of Penalty
The Review Committee may waive administrative penal-
I%' OD"'6l>J.'}lll\lP/')lt:" ties in accordeance with the directivies issued by the
fMl.-J::1' hll)~ 1101/.1:h'}f.h..,f1-o.,-J: f1n.9~ OI/.tll+C
Minsiter of Revenue or the competent authority of the
OJ"9" h.., f1-o 11\",. fh AA f1I\P' A Il)') OD7.f1D1l)""
ODOD~1 ODLPl"" O:1'hll h...~ It,. f+Il)I\",. hll+.c;f.t.'f regional government, as apprporiate.
OD+6l>J. Ooo-(\- lDf,9" OhkA h'),tl.,lt "71;~.., f,~I\AII 18. Appeal
1) Any person who object to an additional assessment
It. f,..,cft
made by the Authority has the right to appeal, within
li' O:1'h(}' f11\P'AIl)'} f+"I\4C.""') f+~"7~ :1'hll
",.", ~ f OI/.:l'lD9" "7'1'r""9" :1'h II h...,. f:1'h II ,,,.It ~ 30 days from the receipt of that assessment
lP/ll:1'lD't1 hf.~ (}",. IDf,9" 0 M1.-J::1' h Il)~ 1101/.-J; notification, or from the date of decision of the
",.", ~ h + (}m 0+ +') "f.9" c: 0 cD (LP" It) +'1' + ",.ll1' Review Committee to the Tax Appeal Commission
Of11\P'AIl)). f+lD(}"""') +~"7~ :1'hll 2% (V9"lt by depositing in cash with the Authority an amount
OOD"') f11\P'AIl)). "')1; O"7ll111 I\..,-oc f,"'f1~ (}OI/. equal to 50% of the additional tax assessed.
.,.f1't f,"'f1~ f"7:"l-o OD-o+ hl\",.11 2) If a person appeals in accordance with Sub-Article
~. O')o-ll h,}"'~ (li) ODLP~:" ff,"'f1~ M1.-J::1' +C(l (1) and the Tax Appeal Commission determines his
f..,-oC ""'f1~ .,.f1't :1'hll h4.~ O+~"7~ f+lD(}'1
tax liability, that person is in default unless he pays
o:,.') :1'hit Ooo-(\- 1Df,9" OhkA fODh4C.A ..,1..:1'
the additional assessment determined by the Tax
h ') ~ 1\n + ",." ~ h (}m 0+ +') h,) ll.,. 0 cD +') 1..tL
Appeal commission within thirty (30) days of the
",.ll1' :1'hll h...~ fOl/.4C.I\..,n+') +~"7~ :1'hll
t}Ah.tl\ 1''''+~ """11 decision of the Commission.
[. nH.U h,)+~ ')o-ll h,)+~ (li) O+ODI\h+"" l..tL 3) If no appeal is made within the period prescribed in
""ll1' ,..., f1~ t}A .,. ~ 0 0 f1I\P' All)). f +lD (}'1",.
Sub-Article (1) of this Article, the Additional assess-
+~"7~ :1'hll ""hhl\~lj fOD~~if (flf 1D,tl1""). ment of the tax made by the Authority shall be
+h...f, f,(flj All deemed to be correct and final and shall be im-
2' fH.U h,}+~ ')o-ll h,)+~ (li) 1;');11. h')f.+mO.,. mediately payable.
(flj 01n. ..,-oC h'P~ lll\f,"'f1~ f+f..,.,.,.+ h,)+Y.~ 4) Without prejudice to Sub-Article (1) of this Article,
h'}f.h..,f1-o":1'r"" OH.U h'P~ OIILP~+ f+lD(}). the provisions of the Income Tax Proclamation,
:1'h"~,) nOl/.ODI\h+ I\OI/.+CO- f,"'f1~~ +4C.~0I/. concerning appeals shall, mutatis mutandis, apply to
f,(flj (\-11
appeals regarding taxes imposed by this
Ii!' flP/ll~~:" ~"k 'l:" Proclamation.
f +lD(}'1OJ- ..,-0C 01l:f;A IDf,9" f :1'h (}. f11\P'A Il)') 19. Burden of Proof
f(}m"" ",.",~ +hhA hf,f.I\9" nOl/.A OOl/.+C-ohChc
f"7ll~.c;-J: ~"k"+ f+ID(}"""') :1'hll 1Df,9" ff11\P'A The burden of proving that an assessment is excessive or
Il)).'} ",.lt~ fOl/.:l'lDOD",. (}",. f,l1'ljAII that a decision of the Authority is wrong is on the person
tJti:A h 9" ll+ objecting to the assessment or decision.
Section 5
h II+.c;f.t.'f :"Il)"'~
Administrative Penalties
?}. f:1'hll "7it;1'ID'tI') 01..tL",. f11\"7:"~-o lll\OI/.4C.09"
:"Il)+ 20. Penalties for Late Filing
li' OH.U h'P~ h';.:\,) h'),tl4C.R9" h+ID(}"""
0"-" 1) Except as otherwise provided in this Proclamation, a
Oll ++C: n + ID(}.,,,,. 1..tL ",.ll1' f:1'h II "7 it:1' ID:"
person who fails to file a timely return is liable for a
"'1..:1'''''') IA+1D1l) :1'hll h...,. I\""fn+ I\hl')
~'}~ lDC 1D"9" flD~ hkA 1\11''''''' l..tL: IA+h4C. penalty equal to 5 percent of the amount of tax
1\",.') :1'hll ~% (h9"ll+ OOD"') 1)~% (VI h9"ll+ underpayment for each month (or portion thereof)
nOD"') hit h. qu" 1;~ll OD+6l>J. f,hC;:"A:: during which the failure continues, up to 25 per cent
of such amount.
r r. ,.,..
!1ff16 Pederal Negarit Gazeta No. 20 31- December, 2002 Page 2019
'A" 11tll1 U.~A ~;J~:" ;JILtli ofI'I'C ;f-"''''P'
f;l-h" .,";l-ID-I:l -:"l-fl I1AO+ mc ID~" flD~ 2) The penalty under Sub-Article (1) of this Article is
I'
h4l.A Oll'~. 1.", f:J"h" "''':J"m-l:l1I\ottO ft. limitedto ~O,OOO Birr for the flfStmonth (or portion
Olt.U ""+A" "0-" "..otlt (Ii) 1:";11. oPlPt"" thereot) in which no return is filed.
f"th~A"" -+... h-flC !l 1f. (VfO/t 1f..,) "1-0 3) For purposes of this Article, an underpayment of tax
A'I'fOll is the difference between the tax required to be
r. Alt.., "..ot X"".I. 98fO 1 A .,.h.l.A ;l-h" ~(Dof",,,,,,(Do shown on the return and the amount of tax paid by
O;l-h" "''';l-ID-I:ll\'' oP;l-f"" 0 ~OtO"" '-Ii :1"hi't- the due date.
-hLA 11A0"" ot.. O.,.ht.AlJJo ;l-h"oP"'hA lAlJJo 4) In any event the penalty may not be less than the
A \t~"" ~lJJoll smaller of theMo amounts:
O",Ii:flJJofO .,.1.;1- f"71'.A(Do :"tIJ"" +'I'fto h"'oPA (a) 10,000,Birr;
i'
h-t:"" hll:""'~.'~i't "1-1I'1fOI (b) lOOpercent of the amount of tax required to be
u) -flCI1f. shown on the return.
A) O;l-h" "''';l-m-l:l 1\" --Ah"" h~OlO""
f:1"hh -m" f OoP'" (,,'}.(' oP'" TCi't'}"") 21. Late Payment Interest
1) If any amount of tax is not paid by the due date, the
ri' "1M O.,.hLA ;l-h" 1\1-"A"7.;l-ft1l mA.(' person liable is obliged to pay interest on such
i' -hLA O~OtO"" IDC I\A.,.hLA ;l-h'" -h.l.A amount for the period from the due date to the date
h~OlO"" +'} '-"h.,.h.l.AO""+'} I1AlJJo 1.", lJJo"'I' the tax is paid.
;l-h" h4-\t mA.(' f-h.l.A ..,,.;1- "AO"":I
I, 0lt.1J" '}+It .. 0-" '}+It Ii
"
t"" - II'
f"7.h.l.A
(Do 2) The interest rate under Sub-Article (1) of this Article
IDA.(' fG'I"hL! Ah I1ALlJJof~1I 'oP"" o'}..,.(' is set at 2~% (twenty five per cent) over and above
11 1- pI~ 1\" OCPAlJJo h~"'~. MO~~IIDA.(' the highest commercial lending interest rate that
O8tlJ1. 1\" rlJ OoP'" (VI "fO""" 0-.,.) ;l-hftoO"" prevailed during the preceding quarter.
"lI'liAII
v) fou..,A6liLlD--rhhA2i' lAou", l\.~l"OT (a) and if the inaccuracy of the statment were
lAouiF/r l\.h~1\ f"t11)lD- ;t-h" h-flC Ii it undetected may result in an underpayment of
O"7"OA1' h1(\ h'JLh~A f"7.1~C'" h"~ tax by an amount not exceeding 1,000 Birr, to a
'+h" h'i-~ h11C !l it O"7nn h'i h11C f it fine of not less than 50,000 Birr and not more
O"7"OA1' f1")n11 ~+6IiL h'i hh"'''T 'iOUT than 100,000 Birr, or imprisonment for a term
O"7f")" h'i hhp'C 'iOUT O"7"OA1' hP'&-TI of not less than five (5) years and no~more than
A) h,,)(\ h")-'lh4C.~ f~l1lD- h11C Ii it
'+h" ten (10) years; and
f"triA1' hlnh11C <:T;it O"7n" h'i h11C If (b) If the underpayment of tax is in an amount
it O"7"OA1' f.,")n11 ou+6IiL h'i hI 'iOUT exceeding 1,000 Birr, to a fine of not less than
O"7f")" h'i hIt 'iOUT O"7"OA1' hP'&-T 75,000 Birr and not more than 200,000 Birr or
"+tfJAII imprisonment for a term of not less than ten
?;T;' f.+h,,"") I)AP'AtfJ") P'&- "A"7(aCjhA (10) years and not more than fifteen (15) years.
~
6' "7'i:flD-'" (alD-1 . .
V) OrltJ h'P~ OUlPlT P'&-lD-") O"7h'i(l)") 25. Obstruction of Tax Administration
fA").f.+h" ""
I)AP'AtfJ,,) 1P&-"'2i'.,...,I)C f(a'ihA 1) A person who,
(I)"'" A"7(a'itlA f'l"hl. f f1I"'" (a) obstructs or attempts to obstruct an officer of
A) fh'P)t.") h4C.'IO'" O"7'iTlD-~ h\to:\") the Authority in the performance of duties
f(a'ihA (1)"9" A"7(a'ihA f'l"hl """h")~ln f under this Proclamation, or
m")1:A OU4C.Oao-.,.l;l"'tn f It.~l~OT h11C (b) otherwise impedes or attempts to impede the
liit O"7f")" h'i h11C fit O...,"OA1' f1")n11 administration of the Proclamation,
OU+6IiLh'i Oo-AT 'iOOT hP'&-T 1A"tfJA II commits an offence and is liable on conviction to a
I' f"th.,./rT h'ih~.un foota(a/r A.l\-T "''''I)C'T fine of not less than 1,000 Birr and not more than
f.+h,,"") I)AP'AtfJ") P'&- f"7(a'ihA "''''I)&-T 100,000 Birr, and imprisonment for a term of two
1f~lD- "m(a~/r ; (2) years,
v) f;t-h" h'i-~") 10. h"1" fP'&- h,:"":J>f\9'T") 2) For purposes of Sub-Article (1), the following and
f"tOUAhi: (a~p..~1 I ~;r.c"'T' (I)"'" h.~T similar other actions are considered to constitute
"7'iTlD-")9" OUl1f9'T ADDOIJCDDCf;t-h,," I)A obstruction;
P'AtfJ") It.m'':''.U~2i' 1ft;" lA0D1;+ i '(a) refusal to satisfy a request of the Authority for
A) f'+h,," I)AP'AtfJ,,) "1'14: h1-'l+C11 It.111
inspection of documents, reports, or other infor-
~:J>~?/ 1ft;" fAOD1YT i mation related to a taxpayer's income-
tit) f'+h,," I)AP'AtfJ") 1P&-"'2i' (I)~;t-h" h'i-~ producing activities;
f,,)"'~ pi&- (1'+ ""...,1)+ lAlD-1 OOoOT (b) noncompliance with an authority request to
OD1~11 II report for an interview;
fIi' AlD-1" fA"7"'+(I):"
(c) interference with a taxation officer's right to
h'+Jt Ii O"7.1nlD- ODlPlT' 0o-1;t-9'T "I. f"'~l'" enter the taxpayer's business premises.
AlD-tnT' A;t-h,," I)AP'AIIJ' '''it;t-(I)+ "7'iTlD-~ (alD-
1''i-'''2i' ODIf). Ott:C~ o.T It.l;l11' I 26. Failure to Notify
V) 1''i-i: f.,.4C.OOD(J)o1M .,.00 (I)"'" Ohl)~ TA.,. A person who fails to notify the Authority of a change as
~hT flf~ h,,)~If~ h11C lit 0"71")" f1,noO required by Article 14 commits an offence and is liable on
OD+6IiLh'i Oh,,)~ 'iODT hP'&-T i conviction
A) O,,"""T o-1;J-9'T hoOC T;it O"7n" f1")n11 (a) where the failure was made knowingly or
ou+6IiLh'i 0'; mc hP'&-T ~+tI)A II recklessly, to a fine of not less than 10,000 Birr
f)1. O;t-h" I)AP'AtfJ)' IP&-"'~T f"tUlao-1'~T and to imprisonment for one year; or .
(b) in any other case, to a fine of not less than 5,000
Ii' f.un h'P~ ~");l1.9'~ Aoyit~,9" O:t'h" I)AP'
AtfJ). f"'+ml Birr and to imprisonment for six months.
IP&-"'~ (I)"'" 1'+~'l" "'+tfJ~
f~Ol;
V) Oih.., ODlPlT l\.11;lD- h"7.11) htt:l (I)"'" 27. Offences by Tax Officer
7iA"7T lD-QJ"h~+mlOT .,...,I)C ;lC 0""1n 1) Any tax officer or former taxation officer employed
O+1';t- (I)"'" +1'.,.1jI I)AIf~ OD'1~ f1")n11
who:
.
in carrying out the provisions of this Proclamation
(I)"'" 'i"~T htt:l (I)"'" "tn;t- h")-'l~l
""" (I)"'" 1'.,.+01\ f Ahtt:llD- (I)"'"
..,AT fmf+ (a) directly or indirectly asks for, or receives in
A"tn;t-t& ",,,4<0(I)"" -'V fmf+ m"". connection with any of the taxation officer's
f.,.+OA (I)"'" i duties, a payment or reward, whether pecuniary
A) h;t-h" 0"t1ilD- 10. "7~OCOC m"". or otherwise, or promise or security for that
""
htlU h'P~ ~';11;9'T ;lC (I)"'" h"'(amlD- payment or reward, not bieng a payment or
~"d.~T OUAI1"'h~'"'' ;lC f"'U"l,,) .,...,I)C reward which the officer is lawfully entitled to
Aou~O'" i "71:l.., f"t11)lD-") h"7~l'" receive, or
Aou;t-+oOI "'10. lA.If~,,) ~1C AODtt:+~ i (b) enters into or acquiesces in an agreement to do
O;t-h" fDtUJ'" f"7~OCOC .,...,I)C or to abstain from doing, permit, conceal, or
Aou~O:" ""(I)"'" O"tn1'C AOD"''''OC t&A "11) connive at any act or thing whereby the tax
(I)"'" O"t 1 I)lD- "7'iTlD-'" lD-A lD-"1' OtlU revenue is or may be defrauded or which is
.,...,I)C ou"'I)O~ ") fOUta"
""''''~T f(am f contrary to the provisions of this Proclamation
1''i-'''~ oulf)' Ott:C~ I1.T It.l;l11' h11C !lit or to the proper execution of the taxation
f"7"OA1' f1,noO -~ h'i hI 'iODT officer's duty,
O"7f'" h?; 'iOOT ft.,"OA1' hP'&-T
"+tfJAII
1A' 11(11 1.1.("A ~;J&T ?UII} <t1'C ~ ;J-"'~I'"'~1"'1 Iiin?i ,.,.. Federal Negarit Gazeta - NQ. 20 31" P'.< ;;.'<'
.. ,., ,.,,'
~,Ili""""'~"'..,""~
.-."
..:f--2,02 ~
",., :.,, ....
",."..-
I. f;J-hh tll\P'AtJ)). 1Pt.-t-~ f"~ mf.r f~Ol 'he; commits an offence and is liable on convctiOn to a
fH.U') h'P~ 1:') ;J1.9'"f I\"'ilLIJr f-t-"'ml : fine of not less than 50.000 birr and to imprisonment
01\.-1'f-k 1 ')..,1: :It.., 0')'" 1: :Jtl.tJ) ;J-+1fP'h').Il mtJ) for a term of not less than teo ( ! "~':'n ,one! '~utmore
than twenty (20) years,
h;J-HHeD-~f.~+ ool)f Oil-t-"'C :
2) A tax officer or former (;"" . ,yed in
u) ;J-hil,) O"'ilLIJr l11: tlt\eD- P'AtJ)') mf.r carrying out the provisions or thisP; \ ,'; Jdmatian.
..,f..;J- rh') 1:" 1 m"'eD-') f 1\." (leD-"'t;TeD-')r
except such information is requir~d th C')mmer-
ool)f I\"'t;TeD-r 1\." (leD- mf.r fH.1 (leD- cial Code of Ethiopia to be putJ1ishcJ in the Ti.1de
mh.A t\ln (leD-hltA f(lm : Gazette, who,
(a) discloses to any person or that person's
1\) OH.U h'P~ oolPl-1' ;J-hil,) O"'ilLIJSf" l11:
representative, any matter in respect of another
1 t\eD-') P' A tJ)') t\ 00 m"'9" mf.r fP't. ..,f..:r') person, that may, in the exercise of the t.:.xation
I\oomtJ)-1''h')"l1il"fA O;J-tlil tll\P'AtJ)). H')1: officer's powers or the performance of the
f"l.:fYeD-') "'t;TeD-')r ool)f O~C1: 0.+ taxation officer's dUIit's under the said
-1',).,11 I1AIf~ Oil.,..,.C I\V'il-t-~ m1') hltAl:: provisions, come to the taxation officer's
knowledge; or
fflm 'h,)1.If~ : (b) permits any other person to have access to
'I'4--t-~ oolf)' O~C1: 0.:"l\l.71'1' h11C In. 0""1il recor~s in the possession or custody of the
f1')tl11 00"'65j. 'ht; ho-t\-1' ~oo+ O"",)il hhSf"il+ Authority, except in the exercise of the taxatIon
~00-1' O"'f.OA'1' 'hP't.:" f."'tJ)A II officer's powers or the performance of the
officer's duties under this Proclamation or by
c. fH.U h')"'''' 1:').7"1. f:rhil tlt\P'AlI}). 1Pt."'~ : order of a court;
u) "'t;TeD-')r (I~1: mf.r ool)f:- Commits an offence and is liable on conviction to a
(i) t\H.U h'P~ mf.r t\"'t;TeD-Sf" 11tHI ~tI fine of not less than 10,000 Birr and to imprisonment
h'P~ hL'IJSf" hilL"1. Olf~ 1.H. : for a term of not less than two (2) years and not more
(ii) O:lt.., f-t-(lmeD-') .,...,tlce; ;}"k~-r than five (5) years.
I\OPmll}+ hilL"1. 1\1f,): I\'Pt;eD- 3) Nothing in this Article shali prevent a taxation
officer from disclosing,
1>Jl-t-C: (a) any document or information to:
(iii) ool)f t\ool\'Pm'1': -t-1.t.t.f1. ..,11C') t\'" (i) any person where the disclosure ISneces-
il"'l+ h,:,.r-k1 hl\.t\"1- h1~1- .7C sary for the purposes of this Proclamation
tl1.l11-eD- ilrr~+ oolPl."f' h..,tl11 or any other fiscal law;
(ii) the Auditor-General where the dis-
""TeD- fl\.ft<>1-h1~1- tll\P'AlI}Cf1-: closure is necessary for the perform.wce
(iv) O:lt.., f-t-flmeD-') -t-..,tlct; ;}"cC.~:,. of duties entrusted to it by law.
I\oolDlI}:" hilL"1. 1\1f'): t\P'~ r..,l1ct; (iii) the competent authority (If the govern-
t\ IJl 00-il t; f1"7.7i'): ment of another <.,it!!1!', ""!lh whIch
(v) hH.U O"f. "A"'11\~ I\"'t;TeD-C}" :It.., Ethiopia has ente.red i 'j "i,J<:(,[i'!nt
~1fCJ'AI:
Done at Addis Ababa, this 31s1day of December, 2002.
~.ltl\ ~Ofl :1"1UfP' 3'1<1>')Iun~ q-lJ"
"'e"? m/1.f"C1.l\ GIRMA W/GIORGIS
lP'mtv SCHEDULE
"1C lD-it1' 0"7.00~i:CJ' h~ mY. "1C lD-it1' 0D?1l1- GOODS THAT SHALL BE LIABLE TO EXCISE TAX
f.,.m",)' iJ:J'91'f ,,1. f"7.h~A fA.h"~lI ;l'hit Ah WHEN EITHER PRODUCED LOCALLY OR IMPORTED
l' "'I'itflD-1}"'~~T itl).C (O"'I).C ooAh~ 1. Any type of sugar (in solid form)
",,,...it, ".e,t;Q.I}"C.................................. 33 excluding molasses ..... 33
2. oomtn'f
2. Drinks
2' 1 "'ICJ'tflD-1}" it"" 00 m tn 'f
"
(hft:&. "f.W'7<t9''fCJ' h ~If. 0'1}" 2.1 All types of soft drinks (except fruit
hoo"",,,, Oit.,..,.C) ............................ 40 juices) , """"""'" """"""'" 40
2'2 O~ctT ooAh f.,.n;Jjf. "it"" 2.2 Powder soft drinks ................................. 40
00 mtn 'f ........................................... 40
2'3 04-1MtJ ,oy"oo~T ';l'if1lD-'/ ........... 30 2.3 Water bottled or canned in a factory...... 30
2.4 "'ICJ'TlD-1}""At'1A '''t}tflD- 2.4 Alcoholic Drinks
oomtn'f
2.4.1 All types of beer & stout .............. 50
2.4'1 "'ICJ'tflD-1}"0.&.CJ'hit;l'lD-T ........ 50
2'4.2 "'ICJ'tflD-1}"'OJ~' m~ 2.4.2 All types of wine ...~...................... 50
oomtn'f ...................... 50 2.4.3 Whisky ...................... 50
2 ,4, 3 If it h. ...................................... 50
2.4.4 Others alcoholic drinks ................ 100
2.4.4 lbfro'f "At'1A '''t}:flD-
oomtn'f .................................. 100
3. All types of pure Alcohol............................. 75
3, "'ICJ'tflD-I}'" ~ ~T ,,,. ih
"A t'1A .. .. .. ... .. .. 75
4. Tl}"t}lJ'CJ'fTl}"t}lI" lD-m."''f 4. Tobacco & Tobacco Products
SCHEDULE
1P11O~1r
h 1 C CD-il'l' 0117.{/II~ -f:'i" hCD-"1'"mY. h 1 C CD-il'l' 0117.10- GOODS THAT SHALL BE LIABLE TO EXCISE TAX
fTml't.,. b:l',,"f I\y. fDthLA f11.h"'Y.lI :J"hil Ah WHEN EITHER PRODUCED LOCALLY OR IMPORTED
fh.h..,Y.lI :J"hil Excise Tax
f b:l' CD- ~ Y.
., ..,. ooo.y.~ (%) Type of Product Rate (%)
10. "ootj ~f 0."" h1A..,/r''''' fDtIf.,. ..,01 10. Disk washing machines of a kind for
domestic use.................................................. 80
OI/mo.f ooh. 'i",,"f ................................... 80
11. Washing machines of a kind for
11. "ootj ~f 0."" h 1 A.., /r''''' fD7..lf.,. fA 11il
domestic purposes.. ....................................... 30
01/ m o.f 00 h. 'i",,"f ................................... 30
12. Video decks .................................................. 40
12.fiiJlf" ~h .............................................. 40
13. Television and Video Cameras ..................... 40
13. f*l:lt.ii1f1 "h'i"fiiJlf" t}1P1t.,,"f................ 40
14. Television broadcast receivers whether
14. T'" qy. *I:It.ii1r1: h.., t.0I/ G:1: h t-Jl f"
or not combined with gramophone,
my.1}" h.('l}",) 00:"~65L'i" OI/IPDtf oo..,~
radio, or sound receivers and
f,,"f ;JC fTlfJoo<;, 0.11'19" qY.1f19"......... 10
reproducers , . 10
15. "oo11Y.?f'"f 00=\=\"'- fDtIf.,. T1ihCt}~""f 15. Motor passenger cars, Station Wagons, utility
(hCD-.y.'l"o./r'"f) ""hil-t1i1 '1'11" fh1A cars, and Land Rovers, Jeeps pickups, similar
..,,, ,. ooh.'i",,"f 1\1.('c-iic-"f: j{T"f:
vehicles (including motorised caravans),
1:hhT"f "h'i""h"IL019" fool}l'tft- .,.1ihCt}
whether assembled, together with their ap-
~ ,,"f: q" 'l" TC t}t. Ii tj"f "1'"9"C f T.,lfJ m 00-
propnate initial equipment:
my.9" fAT.,moo- ooo]!oo~f fLoom
l\.tj t.TCD- hOlJ..1 q CD-00'" ~f ;JC 15.1 Upto 1,300 C.c. ................................... 30
15'1 "hilh 1,300 fl ...................... 30
15.2 From 1,301 C.c up to 1800 C.c. .......... 60
15.2 hl,301 fL.fL. Ol\y. "hilh 1,800
fl. fl. ............................................ 60 15.3 Above 1,800 C.c ................................. 100
15. 3 h 1,800 fl. fl. Ol\y... ............. 100 30
16.Carpets .. ............................
16' f(JJ"A 9"1lfJG:"f ...................................... 30
17. Asbestos and Asbestos Products .................. 20
17 fhilll.il.y.il'i" fhilll.il.,.il CD-m..y."f ............. 20
20 18. Clocks and watches ...................................... 20
18. fm~A.If: f"'.(''''~'i'' f"h~ I't~.y."f ...............
19. h i'f11-l\. .y."f'i" ooftl,tD;F,,"f ...................... 20 19. Dolls and toys ............................................... 20