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Income Tax (amendment) Regulation No. 164/206

Regulation No. 164/2009




This Regulation is issued by the Council of Ministers pursuant to Article 5 of the Determination of Powers and Duties of the Executive Organs of the Federal Democratic Republic of Ethiopia Proclamation No 471/2005. And Article 117 (I) of the Income Tax Proclamation (as amended) No. 286/2002.

1.      Short Title

This Regulation may be cited as the “Council of Ministers Income Tax (amendment) Regulation No. 164/2069.”

2.      Amendment

The Council of Ministers Income Tax Regulation No 78/2002 is here by amended as follows.

1/  The provision of Article 12 is repealed and amended by the following new Articlel2,

12.) loss Carry Forward

1 For purposes of Article 28 of the Proclamation loss may be carried forward where the books of account showing the loss is audited and accepted by the Tax Authority.

2 The Tax Authority must audit the books of account showing loss until the declaration period of the next lax year The loss can be carried forward if the lax payer has submitted books of account showing loss audited by external auditors and the tax Authority fail to verify the same.

3 Notwithstanding the provision of sub- article 3 of this article the Authority at any time can carry out and investigation and make an adjustment on the loss carried forward.”

2/ After sub-article 2 of Article 23 the following new sub articles (3) and (4) are added.

3. Tax payers having more than one business or branch offices, with the permission of the Tax Authority can make payments of tax deducted from income of employees withhold tax on schedule “C” payments. schedule “D” income; by declaring directly to the branch office of the Authority or through third party delegated by the Authority or through  electronically communication system (E-Filing).

4) For the purpose of sub-Article 3 a tax payer who have more than one business or branch can declare and pay lax to the nearest branch offices of the tax Authority by using his Tax Identification Number ( TIN) with a pre-fix to distinguish each branch.”

3. Sub-Article (3) and (4) of article 21 are renumbered as sub-Articles (5) and (6).

3. Miscellaneous Provision

The phrases “Tax Authority” or ” the Federal Inland Revenue Authority” excluding the TAX Authorities of Regional States and City Administrations found in the different provisions of the Regulation are here by replaced by the following phrases “Institution” or The Ethiopian Revenues and Customs Authority”. respectively.

4. effective date

This Regulation shall come in lo force upon the date of publication in the Federal Negarit Gazeta.

Done at Addis Ababa, this 24* day of March 2009.




About Abrham Yohannes

Abrham Yohannes Hailu Licensed Lawyer & Consultant


4 thoughts on “Income Tax (amendment) Regulation No. 164/206

  1. ሁለም ኣደንቃሃለሁ።


    Posted by fisseha welerufael | January 27, 2015, 8:48 am
  2. For example, when the primary using your car or truck would be
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    Posted by Eloise | October 9, 2014, 8:54 am
  3. Explain the proclamation and reg 286/2002 and 76/2002 respectively in Ethiopia


    Posted by Firaol | July 25, 2013, 5:13 pm
  4. Hello Abrish !! I’m impressed and benefited alot from Your posts. Keep it up!! i’ve faced a problem in down loading Incom Tax(amended) Regulation.


    Posted by Melese Wondmagegnehu | November 25, 2011, 6:01 am

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