Proclamation No. _____/2019

EXCISE TAX PROCLAMATION

WHEREAS, it has become necessary to review the type of goods on which excise
tax has been collected and impose the tax on goods and services that are believed to
be luxury, hazardous to health, causes social problems as well as on basic goods
which are demand inelastic;

WHEREAS, it is believed that replacement of the current excise tax which was
assessed on production cost by ex-factory price will alleviate the problem
encountered by taxpayers due to lack of predictability on the amount of tax they are
liable to pay;

WHEREAS, to overcome the problems encountered in collecting proper excise tax
due to shortcomings in the current excise tax proclamation, it has become necessary
to introduce a new law that puts in place a system which alleviates problems so far
encountered;

NOW, THEREFORE, in accordance with Article 55(1) and (11) of the
Proclamation it is hereby proclaimed as follows.

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By Abrham Yohannes

Abrham Yohannes Hailu Licensed Lawyer & Consultant

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