Ethiopian Legal Brief

Statutory Definitions

P=Proclamation

for instance (P331/03) =Proclamation No. 331/2003

R=Regulation

for instance  (R17/97) =Regulation No. 17/1999

A    B   C    D   E   F    G    H   I     J K   L     M    N    O    P    Q    R    S    T    U   V   W   X Y Z

A
Abandoned Chemical Weapons (P331/03) means chemical weapons, abandoned by a State after 1st January 1925 on the territory of another State without the consent of the latter, including old chemical weapons
Abandoned goods (P859/2014) means goods that are not collected by their owner within the period prescribed by law completing customs procedures
Abattoir (P819/2014) means a person that slaughters live animals and prepares and processes meat and meat products to supply for market or that provides slaughter house service to butchers and consumers
Academic community (P650/09) means all those persons studying, teaching and doing research as permanent or visiting members of an institution
Academic officer (P650/09) means research and publication officer, registrar and other similar officers
Academic Staff
(R60/99, R61/99, R62/99, R63/99, and R68/01) means any employee engaged in teaching or research activities
(P351/03) means an academic staff employed by a higher education institution to devote 75% of his/her time to teaching and 25% of his/her time to research or employed in research centers of the institution and devote 75% of his/her time to research and 25% of his/her time to teaching
(R249/2011) means an employee engaged in teaching, training and/or research activities
(R132/2007) means any employee of the University College [Ethiopian Police University College] engaged [engage] in teaching or research activities
(P650/09) means members of an institution employed in the capacity of teaching and/or research, and any other professional of the institution who shall be recognized so by senate statutes
Academic unit (P650/09) means a college, faculty, school, an institute, a department or a centre established as a constituent unit of an institution
Access (P482/06) means the collection, acquisition, transfer or use of genetic resources and/or community knowledge
Access agreement (R169/09) means an agreement, signed in accordance with Article 14(2) of the Proclamation, on the access to, and sharing the benefits arising from the utilization of, genetic resources and/or community knowledge
Access application (R169/09) means a written request presented to the Institute, in accordance with Article 14(1) of the Proclamation, to access genetic resources and /or community knowledge
Access money (R169/09) means the money obtained from access agreements by way of sharing the benefits arising from the utilization of genetic resources and/or community knowledge
Accessory (P768/2012) means goods which become out of service as a result of being used in the process of production or because of change in the type of product of a manufacturer, and includes imported oil, lubricants, and other energy generating substance used by a producer which is wholly engaged in manufacturing commodities for export
Accident
(P273/03) shall mean an occurrence associated with the operation of an aircraft which takes place between the time any person boards the aircraft with the intention of flight until such time as all such persons have disembarked, in which:
(a) a person is fatally or seriously injured as a result of:
1) being in the aircraft, or
2) direct contact with any part of the aircraft, including parts which have come detached from the aircraft, or
3) direct exposure to jet blast, except when the injuries are from natural causes, self-inflicted or inflicted by other persons, or when the injuries are to stowaways hiding outside the areas normally available to the passengers and crew; or
(b) the aircraft sustains damage or structural failure which:
1) adversely affects the structural strength performance or flight characterstics of the aircraft, and
2) would normally require major repair or replacement of the affected component, except for engine failure or damage when the damage is limited to the engine, its cowlings or accessories; or for damage limited to propellers, wing tips, antennas, tires, brakes, fairing, small dents or puncture holes in the aircraft skin; or
(c) the aircraft is missing or is completely inaccessible
(P616/08) means an occurrence associated with the operation of an aircraft, which takes place between the time any person boards the aircraft with the intention of flight until the time such person has disembarked, in which:
a) the person is injured as a result of:
(1) being in the aircraft;
(2) detached from the aircraft, or
(3) direct exposure to jet blast;
except when the injuries are from natural causes, self inflicted or inflicted by other persons, or when the injuries are to stowaways hiding outside the areas normally available to passengers and crew;
(b) the aircraft sustains damage or structural failure which:
(1) adversely affects the structural strength or performance of the aircraft; and
(2) would normally require major repair or replacement of the affected component, except for engine failure or damage, when the damage is limited to the engine, its cowlings or accessories or for damage limited to propellers, wing tips, antennas, tires or brakes failings or small dents or puncture holes in the aircraft skin; or
c) the aircraft is missing or is completely inaccessible
Accountable person (P657/2009) means any of the following:
a) a financial institution as defined in the Banking Business Proclamation No. 592/2008
b) a money transfer agent or a foreign exchange bureau
c) a financial leasing company;
d) the Ethiopian Revenues and Customs Authority;
e) a notary office or an organ empowered to authenticate documents;
f) a licensing authority;
g) the Ethiopian Investment Agency;
h) non-governmental organization, religious institution or other charitable organization
i) an advocate, an auditor or a licensed accountant;
j) a person engaged in real estate business;
k) a dealer in precious metals and gems;
l) a broker, dealer or investment advisor
Accounting period
(P285/02) means a calendar month. The month of Nahase and Pagumen shall be aggregated and treated as one calendar month
(P847/2014) means a year ending on a balance sheet date of the reporting entity; provided, however, that as a result of the date of the formation or incorporation of the reporting entity or a change of the balance sheet date of the reporting entity, the period ending on that date is longer or shorter than a year, that longer or shorter period is an accounting period

B
Broadcasting service
(P759/2012) means a radio or television transmission service
(P178/1999) shall mean a radio or television transmission programme conducted to educate, inform or entertain the public
(P533/07) means a radio or television transmission program conducted to educate, inform or entertain the public
By-elections (P532/07) means elections conducted to fill in vacant seats of members whose mandates are terminated due to recall or any other reason
Budget Subsidy (P648/09) means the annual budgetary amount provided by the Federal Government to Regional Governments
Budget Transfer (P648/09) means the authorized movement of funds in an approved budget from one public body, head, subhead, project or item to another
Budget Year
(P621/09) shall mean the period from Hamle 1 to Sene 30 (E.C) or from 1st January to 31st of December (G.C)
(P686/2010) means the time from the 1st day of Hamle to 30th day of Sene according to the Ethiopian calendar
Building
(R135/2007) means any structure constructed or under construction in an urban center or a rural area for residential, manufacturing, commercial, social or any other service
(P200/2000) means any kind of structure with wall and roof including any mobile structure made for shelter
(P624/09) means a permanent or temporary construction used for the purpose of dwelling, office, factory or for any other purpose
(P781/2013) includes a best name remembrance of artefacts, monument, an institution and other similar things
Building officer (P624/09) means a person appointed by an urban administration or designated organ to enforce this Proclamation
(A) Business (Com. C. Art. 124) is an incorporeal movable consisting of all movable property brought together and organised for the purpose of carrying out any of the commercial ac1livities specified in Art. 5 of this Code
Business (P98/98) means a business specified under the 1960 Commercial Code of Ethiopia
(A) Business organization (Com. C. Art. 210 sub Art. 1) is any association arising out of a partnership agreement
Business organization (P391/04) means a business organization established in accordance with the Commercial Code of Ethiopia of 1960
Business person
(P67/97) means any person who professionally and for gain carries on any of those activities specified under Article 5 of the Commercial Code, or who dispenses services, or who carries on those commercial activities designated as such by Regulations issued by the Government
(P685/2010, P686/2010) means any person who professionally and for gain carries on any of the activities specified under Article 5 of the Commercial Code, or who dispenses services, or who carries on those commercial activities designated as such by law
Butcher (P819/2014) means a person that supplies meat to consumers

C
Customs law (P859/2014) includes this Proclamation, regulations and directives issued hereunder and other laws enforced by the Authority [Ethiopian Revenues and Customs Authority]
Customs Officer
(P60/97) shall mean any customs employee or agent assigned to discharge customs operations other than the supporting staffs of the Authority [Ethiopian Revenue and Customs Authority]
(P622/09) means an official or employee assigned to discharge customs operations and includes an investigation officer
(P859/2014) means an official or employee assigned to discharge customs operations and includes an investigation officer
Customs police (P622/09) shall mean an armed police force assigned by the Federal Police Commission to enforce customs laws under the command of the Authority [Ethiopian Revenue and Customs Authority]
Customs Port
(P60/97) shall mean any place that is designated by the Board, for the implementation of customs laws, to be a place for importation or exportation, unloading preservation or loading of goods
(P622/09) means any place that is designated by the Authority [Ethiopian Revenue and Customs Authority] for unloading, storage and loading of import, export and transit goods for the purpose of enforcing customs laws and includes dry port
(P859/2014) means any place that is designated by the Authority [Ethiopian Revenues and Customs Authority] for unloading, storage and loading of import, export and transit goods for the purpose of enforcing customs laws and includes dry port
Customs procedure (P859/2014) means all customs operations which shall be carried out by the persons concerned and by the Authority [Ethiopian Revenues and Customs Authority] in order to comply with customs law
Customs Station
(P60/97) shall mean any place designated as customs office at the port of entry or exit of goods, transit routes [routs] or at customs area for the control [controll] of import and export goods, collection of duties and taxes
(P622/09) means any place designated as customs office at the port of entry or exit of goods, transit routes or customs area for the control of import and export goods, accomplishment of customs formalities and/or collection of duties and taxes
(P859/2014) means any place designated as customs office at the port of entry or exit of goods, transit routes or customs area for the control of import and export goods or for accomplishment of customs formalities and collection of duties and taxes
Customs territory (P622/09, P859/2014) means the territory of Ethiopia
Customs transit (P859/2014) means customs procedures under which goods are transported under customs control from one customs office to the other
Customs Warehouse
(P60/97) shall mean any place designated or established by a person licensed, by the Authority [Ethiopian Revenue and Customs Authority] for the deposit of import, export or transit goods until the accomplishment of customs formalities
(P622/09) means any warehouse established by the Authority [Ethiopian Revenue and Customs Authority] or a person authorized by the Authority [Ethiopian Revenue and Customs Authority] for the deposit of import, export or transit goods until the accomplishment of customs formalities
(P859/2014) includes temporary customs storage, bonded customs warehouse and government customs warehouse

D
Disposal
(R17/97) means the sale or transfer of public property to another party or scrap of public property
(P649/09) mean the transfer of public property to another person by sale or other means or the act of getting rid of public property by burning or burying
(P674/2010) means any operation to recycle, neutralize, destroy or isolate pesticide waste, used containers or contaminated materials
Disposal of Goods

(P60/97) shall mean the act of destroying or cause to be destroyed goods that can not or should not be used by burning, burying or eliminating by any other mean
(P622/09) means the act of destroying goods by way of burning or otherwise or transfer of goods through sale or otherwise
(P859/2014) means transferring of goods through sale, donation or by any bther means or the act of destroying goods by way of burning or otherwise
(A) Distinguishing mark (Com.C. Art. 140 Sub Art 1) is the name, designation, sign or emblem affixed on the premises where the trade is carried on which clearly designates the business
Distribution
(P86/97) means the supply of electricity services to customers through medium and low voltage lines
(P674/2010) means the process by which pesticides are supplied through trade channels to local or international markets
(P810/2013) means the supply of electricity services to customers through medium and low voltage lines
(P838/2014) means the provision of bulk petroleum products to retail petroleum stations or bulk consumers
Distribution of holdings (P89/97) means a rural land allocation measure taken at intervals, upon decision of the community, with a view to assigning holding rights in a fair and proportionate manner as well as to demarcating land for communal use by peasants
Distributor
(P590/08) means any person who has appointed by or enters into a contract with the publisher for the purpose of wholesale distribution of printing matters
(R299/2013) means a person who distributes food or medicine products in more than one regional state
Document
(P60/97) shall mean any invoice, form or written evidence necessary to accomplish customs formalities and it includes books of record
(P334/03) means a contract, will, power of attorney, a document translated from one language into another by a licensed translator, copy of a document, memorandum or articles of association minutes or any written matter submitted for authentication and registration.
(P372/03) means an instrument on which any matter of substance is expressed or described by means of letters, figure, marks, or by more than one of these means and intended to be used or which may be used for the purpose of recording that matter
(P622/09) means an invoice, form or written evidence presented physically or by electronic means to customs to accomplish customs formalities and includes books of records
(P624/09) means any plan, report, estimate or any other technical presentation required or prepared in connection with the design and construction of a building
(P859/2014) means any document presented physically or by electronic means to the Authority [Ethiopian Revenues and Customs Authority] to complete customs formalities
Document of title to goods (P372/03) means a written description, identification or declaration of goods which, in the regular course of business or financing, is treated as evidencing that the person in possession of it is entitled to receive, hold and dispose of the document and the goods it covers
(A) Documentary credit (Com.C. Art 959 sub Art 1) is a credit opened by a bank providing for payment against presentation of specified documents to the opening bank or to its agent. Goods represented by such documents maybe held and disposed of by the bank in accordance with the terms agreed between the bank and its principal

E
Electronic signature
(P551/07) means data in electronic form, affixed to or logically associated with, a data message, which may be used to identify the signatory in relation to the data message and to indicate the signatory’s approval of the information contained in the data message
(P718/2011) means a data in an electronic form, affixed to or logically associated with, an electronic message, which may be used to guarantee the authenticity and identify the signatory in relation to the date message and to indicate the signatory’s approval of the information contained in the data message
(P859/2014) means a digital signature allowed to a registered user for authentication of electronic records in conformity with the requirements prescribed in this Proclamation and user agreement
Emblem of Standard (R173/2009) means an insignia given to a tourist facility to show its classification
Emergency
(R17/97) means an unforeseen combination of circumstances or the resulting state that calls for immediate action
(P551/07) means any major market disturbance, which prevents the normal functioning of the market
Emergency Food Shortage (R67/2000) means crop failure or mass death of livestock and the occurrence of widespread acute food shortage, that cannot be overcome through the normal food supply procedures and that leads to extensive famine and dislocation of the community caused by drought, flood, earthquake and land slide, crop pests or crop diseases or man-made disasters like war, as the case may be
Emergency medical treatment
(R299/2013) means a medical treatment provided in health institution by a health professional to a patient who has encountered disease or injury which could result in imminent and life threatening or permanent health problem
(799/2013) means a medical service provided to any person who have sustained injury as a result of vehicle accident at the site of the incident, while on the route to a medical institution and in the emergency ward of the medical institution
Emergency seed (P782/2013) means seed of a known provenance that is intended to meet an acute seed shortage
Emergency situation
(R247/2011) means falling rock, land slide, vehicle accident or any other occurrence that may interrupt road transportation
(P857/2014) means sudden accident that occurs during execution of infrastructure work or damage sustained by infrastructure or sustained by third parties as a result thereof
Employee
(R157/2008) means a person who has entered into a permanent of employment with the Bank [National Bank of Ethiopia] and includes too management member
(P592/08) means a chief executive officer, a senior executive officer or any other person who is appointed or hired by a bank to carry out its day-to-day operational activities
(P690/10) means any employee having a three month and above period of service and includes public officials, management staff, judges, prosecutors, members of the police, members of the House of Peoples’ Representatives, salaried members of the House of the Federation and salaried labor union officials, and may not include members of the Defense Forces
(P746/2012) means a chief executive officer, a senior executive officer or any other employee who is appointed or hired by an insurer to carry out its day-to-day operational activities

F
Festival (P839/2014) means public celebrations or holidays
Fiduciary function (P592/08) means the trustee function of a bank whereby the bank provides safe keeping services or administers funds on behalf of others, usually for a fee
Field beekeeping development (P660/09) means any beekeeping activities undertaken at or around forest, bush land or farmlands through providing suitable condition for the habitation and operation of colonies of honeybees
Film (R66/99) means a mobile picture recorded by cellulose or magnetic tape
Film Shooting Permit (R66/99) means a permit issued under these Regulations by the Ministry to foreigners who come only to shoot a particular feature or documentary film within specific period of time and place

Ministry here refers to Ministry of Information and Culture. However, its powers and duties is transferred to Ministry of Information by Proclamation No. 256/2001 Reorganization of the Executive Organs of the Federal Democratic Republic of Ethiopia Proclamation. Currently the powers and duties of the Ministry of Information is transferred to Government Communication Affairs Office by Council of Ministers Regulation No 158/2008 Government Communication Affairs Office Establishment. Therefore the reference to the Ministry should be read by substituting it by Government Communication Affairs Office

Final decision (P798/2013) means a decision that has been exhausted and against which no appeal lies
Financial institution
(P592/08, P626/09) means insurance company, bank, micro finance institution, postal savings, money transfer institution or such other similar institution as determined by the National Bank
(P718/2011) means a bank, a micro-financing institution, postal savings, money transfer institution, an insurance company or such other similar institution as determined by the National Bank
(P746/2012) means an insurance company, a bank, a micro finance institution, postal savings, money transfer institution or such other institution as determined by the National Bank
(P780/2013) means a bank, an insurance company, a micro finance institution, postal savings, money transfer institution or any other institution designated as such by the National Bank pursuant to the relevant law
Financial lease (P103/98, P626/09) mean a type of leasing by which a lessor provides a lessee against payment of mutually agreed installments over a specified period with the use of specified capital goods which is:
a) either already acquired by the lessor; or
b) Purchased by the lessor from a third party, known as the supplier, chosen and specified by the lessee;
and under which the lessor shall retain full ownership right on the capital goods during the period of the lease agreement, and subject to agreement between the two parties, the lessee may have an option to purchase the capital good outright after the termination of the lease period at an agreed price
Financial Public Enterprises (R98/04) means a public enterprise engaged in banking or insurance business
Financial statement (P847/2014) shall have the meaning giver to it by the standards to be issued by the Board [Accounting and Auditing Advisory Board of Ethiopia] and shall include the balance sheet, profit and loss account, statement of change in equity, cash flow statement and explanatory notes thereon, whether interim or final
Financial year
(P592/08) means the financial year of a bank running from July 1st to June 30th of the following year
(P626/09) mean the financial year of a micro-financing institution running from July1st to June 30th of the following year
(P746/2012) means the financial year of an insurer running from July first lo June thirty of the following year

G
Gene (P120/98) means a chemical composition found in all living things, that transmits all inherited characteristics
General Assembly (P147/98) means a meeting of members of the Primary Cooperative society or representatives of societies above primary level
General Aviation Services
(P273/03) shall mean any aircraft activities except that of airline
(P616/08) means all civil aviation operations other than scheduled air services and non-scheduled air transport operations for remuneration and hire
General Customs Warehouse (P24/97) shall mean a customs warehouse established for the storage of goods of different importers or exporters until the accomplishment of customs formalities
General elections (P532/07) means elections to the House of Peoples’ Representatives and Regional State councils conducted in accordance with relevant laws
General insurance business (P746/2012) means all classes of insurance business other than long term insurance business
General Officer
(P27/96) means a person with the rank of Brigadier, Major, Lieutenant-General and General
(P809/2013) means a member of the defense forces with the rank of Brigadier¬General, Major-General, Lieutenant-General and General
General secondary education (P391/04) means a level of education that culminates with the completion of grade ten
Generation
(P86/97, P810/2013) means the production of electricity
(P782/2013) means each successive multiplication cycle seed undergoes
Generation facility (R49/99) means a set of technology used to produce electricity
Genetic resource (P482/06) means any genetic material of biological resource containing genetic information having actual or potential value for humanity and it including derivatives
Genetically modified food (R299/2013) means meat and edible plants modified through genetic engineering
Germ (P728/2011) means any disease causing agent including virus, bacteria, fungus, protozoa, internal and external parasites
Gift (P657/2009) means any transfer of property obtained through crime, with intent to make it seemingly legal, to another person freely or for a consideration the value of which is significantly less than the value of the property


H
Health institution (P661/09) means any governmental, non-governmental or private institution that carry out promotive, preventive, curative and rehabilitative activities or medicine trade or services
Health professional

(P661/09) means a physician who is licensed by the executive organ to examine and diagnose human diseases and treat them by drug or surgical operations or any other health professional who is authorized to perform such activities
(R299/2013) means a person registered as a health professional by the appropriate organ to protect human health or provide health services and includes complementary or alternative medicine practitioner
Health service (R299/2013) means a service provided by a health professional as per the type and scope of practice permitted by law
Health service package (P690/10) means health services covered by the social health insurance scheme
Health system research (R301/2013) means a problem solving study undertaken on health service delivery, medical equipment and drug supply, human resource training and deployment, budget allocation and utilization, health information and management system and health sector policy and governance
High Court Judge (P653/09) means a Judge of the Federal High Court
High voltage

(R49/99) means a voltage level above 60,000 volt
(P810/2013) means a voltage level above 33,000 volts
Highway

(P80/97) means a road designated as highway by the Ethiopian Roads Authority
(P468/05) means a road administered and designated as such by the Ethiopian Roads Authority
Higher Education (P650/09) means education in the arts and sciences offered to undergraduates and graduate students who attend degree programmes through any of the delivery modes stated under Article 19 of this Proclamation
Higher Education (P351/03) means education and training programs as indicated in article 5 of this proclamation, given to students who have successfully completed post secondary education

Higher education institution (R261/2012) means a public or private higher education institution
Hire-purchase (P103/98) means a type of leasing by which a lessor provides a lessee with the use of a specified capital goods, against payment of mutually agreed installments over a specified period under which, with each lease payment, an equal percentage of the ownership is transferred to the lessee and, upon effecting of the last payment, the ownership of the capital goods shall automatically be transferred to the lessee
Hired work (P410/04) means a work created by an author hired or commissioned by a person
Hive (P660/09) means shelter of colony of honey-bees constructed for use in dwelling, reproducing and honey production purpose
Holder (P372/03) means a person who is in possession of a warehouse receipt issued or endorsed to him or to his order or to bearer or in blank
Holder in due course (P372/03) means a person who is in possession of a negotiable warehouse receipt for consideration, in good faith and without notice of any prior claim or defense against it
Holding certificate (P456/05) means certificate of title issued by a competent authority as proof of rural land use right
Holding right
(P89/97) means the right any peasant shall have to use rural land for agricultural purposes as well as to lease and, while the right remains in effect, bequeath it to his family member; and includes the right to acquire property thereon, by his labour or capital, and to sell, exchange and bequeath same
(P456/05) means the right of any peasant farmer or semi-pastoralist and pastoralist shall have to use rural land for purpose of agriculture and natural resource development, lease and bequeath to members of his family or other lawful heirs, and includes the right to acquire property produced on his Land thereon by his labour or capital and to sale, exchange and bequeath same
Holding right certificate (818/2014) means a document of title issued by the registering institution confirming holding right that emanate from land use

I
Importer
(P307/02) means any person who imports goods into the country
(P590/08) means any person who imports mass media products from abroad with a view to distribute them in Ethiopia or who is an agent of foreign publications circulated in Ethiopia
(P685/2010, P686/10) means any person who imports goods from abroad via land or sea or air into Ethiopia
Importer and/or Exporter (P137/98) means a person who imports and /or exports fertilizer
Incident
(P273/03) shall mean an occurrence other than an accident associated with the operation of an aircraft which affects or could affect the safety of operation
(P616/08) means an occurrence, other than an accident, associated with the operation of an aircraft, which affects or could affect the safety of operation
In flight (P616/08) means at any time from the moment when the external doors of an aircraft are closed following embarkation until the moment when any such door is opened for disembarkation; in the case of forced landing, the flight shall be deemed to continue until the competent authorities take over responsibility for the aircraft and for the persons and property aboard
In situ (P482/06) means a condition in which genetic resource is found in its natural habitat or ecosystem
In situ conservation (P120/98) means conserving plant, animal and microbial genetic resources in their natural habitats
Incitement (P652/09) means to induce another person by persuasion, promises, money, gifts, threats or otherwise to commit an act of terrorism even if the incited offence is not attempted
Income from Foreign source (P621/09) means a donation or delivery or transfer made from foreign source of any article, currency or security. Foreign sources include the government, agency or company of any foreign country; international agency or any person in a foreign country
Income Tax
(R7/96, R84/2003) means tax levied on profits from business and categorized as the revenue of the Federal Government, Regional Governments or as their joint revenue
(R270/2012) means tax levied on profits from business and categorized as the revenue of the federal government, regional governments or as their joint revenue
Indirect Exporter
(P543/07) means a person or organization supplying raw material to producer without processing it
(P768/2012) means indirect producer exporter or raw material supplier
Indirect Producer Exporter
(P543/07) means a person or an organization supplying its products to producer exporter or exporter in the form of raw material or finished goods
(P768/2012) means a person supplying its products in whole, in part or periodically to another indirect producer exporter, producer exporter or exporter in the form of raw material, semi-processed good or finished good
Inductee (P327/03) means any person who is inducted in the national reserve force in accordance with this Proclamation
Industry
(R143/2008) means a field of work integrated or associated in a manner capable for the purpose of producing or fabricating a certain product or products
(P686/2010) means being any commercial activity, includes the manufacturing of goods and inputs used to produce goods using motor-power-driven equipments or other equipments, agricultural development, engineering services, any other service provision activities and research and development activities
(P67/97) means any manufacturing activity carried on for a commercial purpose using mainly motor-power-driven machinery and equipment and includes the premises in which it is carried out and engineering services
Industrial development zone
(P769/2012) means an area with distinct boundary designated by the appropriate organ to develop identical, similar and interrelated industries together or to develop multi-faceted industries based on a plan fulfilling infrastructures such as road, electric power and water and having incentive schemes with purposes containing industrial development, mitigating the impacts of environmental pollution and administering the development of urbans with plan and system

J
K

L
Leather Industry (R181/2010) means a manufacturing activity inclusive of converting rawhide and raw skin into a final product and manufacturing leather products
Leather Products (R181/2010) means shoes, bags, belts and gloves made from leather, canvass, plastics or artificial leather, or apparels made from leather and the like
Leave (R157/2008) means various types of leave to be given to an employee with or without pay
(A) Legacy by universal title (Civ. C. Art. 912) is a disposition whereby the testator calls one or more persons to receive the full ownership or the bare owner-ship of one whole or of a portion of the property
Legal arrangement (P780/2013) means an express trust or other similar arrangement
Legal cadastre
(R251/2011) means a system of assuring the possessory rights on a parcel of land by collecting and organizing land information and records pertinent to such land
(818/2014) means an updated landholding information system containing a record of the rights, restrictions and responsibilities on a defined legal boundary for each landholding demarcated as parcel on map
Legal Metrology (R194/2010) means verification of measurement, measurement units, measurement instruments and measurement methods performed by law enforcement bodies in accordance with requirements specified by law
Legal representative (Civ. P.C. Art. 3) shall mean any person who in law represents a person under disability or the estate of a deceased person
Less developed Regions (R103/2004) means Regional States of Afar, Somali, Gambela and Benshangul Gumuz and shall include pastoral areas in Oromia and Southern Nations Nationalities and People’s Regions
Lessee (P103/98) means a person who, under a lease agreement, obtains capital goods from a lessor and has the right to use the capital goods, against payment of rent for an agreed period of time
Lessor (P103/98) means a person who, under a lease agreement, provides to a lessee the right to use the capital goods in return for rent for an agreed period of time
License area (P678/2010) means any area which is the subject of a license
Licensed Customs Warehouse (P24/97) Shal1mean a general or private Customs Warehouse established by the approval of Customs Authority for the deposit of dutiable goods
License Contract (P501/06) means a contract whereby the owner grants to any other person to use a trademark for all or part of goods or services in respect of which the trademark is registered
Life insurance (P746/2012) means a contract whereby the insurer undertakes, against the payment of premium, to pay to the insured or to any beneficiary a specified sum on certain conditions dependent upon the life or death of the insured
(A) Life insurance (Com.C. Art 691) is a contract whereby the insurer undertakes against the payment of one or more premiums to pay to the subscriber or to the beneficiary a specified sum on certain conditions dependent upon the life or death of the subscriber or third party insured
Life saving emergency treatment (R299/2013) means a service provided by any person or trained professional to a patient who has encountered imminent and life threatening disease or injury until the patient has got access to regular health care services
Lifetime Approach
(R17/97) means the effective management and control of public property by taking into account all associated activities and costs, namely, planning, acquisition, receipt, use, maintenance, consumption or disposal or deletion of public property
(P649/09) mean a system of effective management and control of public property which takes in to account all associated activities and costs, namely, planning, acquisition, receipt, use maintenance, consumption or disposal or deletion of public property
Light trailer (P600/08) means any trailer having a maximum loaded weight not exceeding 750 kilograms
Liquid assets (P591/08) mean in relation to financial institutions include:
a) cash;
b) deposits in the National Bank and other domestic and foreign banks acceptable by the National Bank;
c) assets readily convertible into cash expressed and payable in Birr or foreign currency acceptable by the National Bank;
d) such other assets as the National Bank may from time to time declare liquid assets
Limited common elements (P370/03) means common elements designated for the exclusive use of only one or some of the units
Litter (P513/07) means anything that may or may not have any value, including glass, metal, cigarette butts, paper fabric, food, garden remnants or other materials that in any way spoil the aesthetics of the place or make it unhygienic
Live animal (P819/2014) includes cattle, sheep, goat, camel and other animals to be designated as such by the Ministry [Ministry of Trade]
Live animals marketing (P819/2014) means a process that includes selling, buying and transporting of live animals, feedlot letting and other marketing related activities
P488/2006) means any domestic or domesticated animal such as bovine, porcine, caprine, equine, sheep poultry, and bees raised for food or for use in the production of food
Loan or advance (P592/08) means any financial assets of a bank arising from a commitment to advance funds by a bank to a person that is conditioned on the obligation of the person to repay the funds, either on a specified date or dates or on demand, usually with interest, or from indirect advances such as unplanned overdrafts, participation in loan syndication and the purchase of loans from another lender; and includes a contractual obligation of a bank to advance funds to or on behalf of a person’s claim evidenced by a lease financing transaction in which the bank is the lessor, and an overdraft facility to be funded by a bank on behalf of a person
(A) Loan for use or free loan (Civ.C. Art 2767) is a contract whereby one party, the lender, undertakes to transfer a chattel to the other party, the borrower, for gratuitous use

M
Mandatory Standard (R193/2010) means standard requirements that shall be fulfilled by products and services
Manifest Incompetence and Inefficiency
(P24/96) means what is specified in the Disciplinary and Code of Conduct Rules and includes a judge who commits an error of law and fact unbecoming to the competence by training and experience which the profession requires or who unduly delays the disposal of cases
(P684/2010) means getting a performance result lower than the one stated in the Federal Judges Performance Measurement Appraisal
Manipulation
(P551/07) means any conduct likely to mislead or deceive market participants concerning the value and/or trading volume of a commodity
(R178/2010) means any act that result or is likely to result in confusion or deception of market participants or the government as to the price, quantity, quality or type of sesame or white pea beans
(P602/08) means any act that results or is likely to result in confusion or deception of market participants or the Government as to the price, quantity, quality, or type of coffee
Manufacture (P674/2010) means to prepare, compound, formulate, mix or make a pesticide for its distribution or use
Manufacturer
(P137/98) means a person who produces fertilizer from the original raw material
(P681/2010) means any person engaged in the business of manufacturing or assembling vehicles
Manufacturing activity (P67/97, P686/10) includes any formulation, alteration, assembling and prefabrication activity carried on by an industry
Manufacturing industry premise (P721/2011) means plots of land reserved, developed or allotted, in accordance with the land use plan, for use of manufacturing industry
Manuscript (P179/99) means a written text prepared in a traditional way and which possesses historical, cultural or artistic significance
Margin (P550/07, P551/07) means the funds which must be deposited by exchange actors as collateral for a given transaction for the exchange
Margin of solvency (P746/2012) means die excess of admitted assets over admitted liabilities to be maintained for each main class of insurance business
Marginal energy cost (R49/99) means the cost associated with producing one additional unit of energy expressed in kilo watt hour
Marginal generation capacity cost (R49/99) means the cost associated with producing one additional unit of power expressed in kilo watt
Marine Transport Service (P549/07) shall mean the carriage by sea of passengers, goods, or mail
Market actor (814/2013) includes producers, suppliers, traditional hides and skins processors and tanneries participating in hides and skins marketing
Market actors (P819/2014) include breeders, feedlot operators, exporters, abattoirs, butchers, cooperative societies and consumers participating in live animals marketing
Marketing participants (P457/05) means collectors, suppliers, abattoirs and factories that are engaged in the trading of raw hides and skins
Market Surveillance (R193/2010) means a regulatory activity to check whether products or services supplied lo the market meet the relevant standard requirements
Marketing system (P457/05) means the collection, processing, transporting and selling process of raw hide and skin
Mass-Based Societies (P621/09) shall include professional associations, women’s associations, youth associations and other similar Ethiopian societies
Mass Media
(P590/08) means printed matter that includes periodicals and broadcasters
(P759/2012) includes print media and broadcasting services
Master of means of Transport
(P60/97) shall mean a person or an agent to command, supervise or manage any means or transport during the voyage
(P622/09) means a person or an agent to command, supervise or manage any means of transport during the voyage
Mayor
(P416/2004) means the chief executive officer who governs the City [Addis Ababa]
Administration
(P361/03) means the chief executive officer of the City [Dire Dawa] Government

N
Non-cancelable Agreement (P103/98) means a lease agreement that is cancelable only by the operation of the law or by mutual agreement
Non-commercial goods (P859/2014) means goods that are intended for the personal or family use of the consignee or persons carrying them or which are clearly intended as gifts and the aggregate value or quantity of which does not exceed the amounts laid down in directive issued by the Ministry [Ministry of Finance and Economic Development]
Non-Commissioned Officer [Office] (P343/03) includes members ranging in rank from Lance Corporal to Chief Warrant Officer under the Ground Force and Junior [Jonior] Aircraftsman to Chief Warrant Officer under the Air Force
Non-commissioned officer (P809/2013) includes those members of the defense forces ranging in rank from Lance-Corporal to Chief Warrant Officer under the Ground Forces and from Junior Aircraftman to Chief Warrant Officer under the Air Forces
Non-Food Relief Items (R67/2000) means search and rescue equipment, shelter material, feeding and household utensil, water storage equipment, relief workers supplies and other logistical items that enable to prevent and mitigate damages caused by fast-onset -disasters
Non-governmental organization (P391/04) means an association registered pursuant to Article 401and following provisions of the civil code of 1960; whose purpose is not the securing or sharing of profits to its members, and includes domestic and foreign association
Non-Iodized Salt (R204/2011) means salt used in the treatment or manufacture of non-food products
Non-Negotiable Report of Findings (P173/99) shall mean a document issued to the exporter by the Company whenever the pre-shipment inspection results in an unsatisfactory result
Company (P173/99) shall mean the body which, in accordance with an agreement to be entered into with the government, carries out pre-shipment inspection on goods to be imported into the Customs Territory of Ethiopia
Non-Volatile Memory (R139/06) means a type of memory that retains its content when power is turned off
Normal hours of work (P377/03) means the time during which a worker actually performs work or avails himself for work in accordance with law, collective agreements or work rules
Notarial Act (P110/98) means an act of attestation and certification performed by person(s) authorized to perform such acts
Notary (P334/03) means the Federal Notary Office or an employee of the office or of any of the institutions mentioned under Article 26 duly authorized to authentication documents
Article 26 of Authentication and Registration of Documents’ Proclamation No. 334/2003
26. Notarial Powers and Duties Vested on Certain Institutions of the Federal Government
1) Ethiopian Embassies and Consular Offices shall authenticate documents entering into Ethiopia.
2) The Ministry of Foreign Affairs shall authenticate:-
(a) documents authenticated by Ethiopian embassies and consular offices and by embassies and consular offices of foreign countries in Ethiopia;
b) Documents to be sent abroad that are required to be authenticated under the law of the receiving country
3) Commanders of divisions of the defense force shall authenticate documents submitted by members of the defense force who are on active duty;
4) Heads of federal persons shall authenticate documents submitted by prisoners;
5) The heads of the institutions mentioned in this Article may issue directives of the implementation of the powers and duties given to them under this Proclamation.
Notice (R243/2011) means a letter of request, an order, information, or waiting which the urban administration, designated organ, or a building officer produces to the owner of a building or vise versa
Noticeable Disease (P267/02) means all contagious ‘animal diseases which are characterized by high mortality and/or high morbidity or zoonotic nature or which causes serious socio-economic losses and/or affects International trade of animals, animal-products and by products, and which should be registered and notified immediately
Number lottery (P510/07, P535/07, R160/2009) means a money lottery in which lottery tickets are given serial numbers and winners are determined by public draw
Nutrition (P661/09) means any food substance particularly enriched in protein, vitamin, mineral and any other similar contents that promote body health or protect health problems caused by malnutrition

O
Occupational health care (P200/2000, P661/09) means a science devoted to the application of scientific, technological and managerial principles to protect and control worker health by preventing or reducing risks that may occur within working areas or relating to occupation due to chemical, physical or biological agents
Occupational injury (P377/03) means an employment accident or occupational disease
See definitions of Occupational accident (P377/03) and Occupational disease (P377/03)
Occupational standard (P391/04) means duties & tasks determined to be performed by employees
Occupational training standard (391/04) means the input to develop a curriculum based on occupational standard which includes skill and the duration of the training
Off-grid (P317/03) means any electric supply not covered by the Ethiopian Electric Power Corporation Electric Supply System
Office of the President (P255/01) means the Office established by Proclamation No. 131/1998 in order to serve the presidential institution of the Federal Democratic Republic of Ethiopia
Office International des Epizooties (OIE) (P267/02) means the international animal health organization established for the purpose of co-coordinating the control of animal disease of which Ethiopia is a member
Officer
(P27/96) includes those members of the Defence forces ranging in rank from Second-Lieutenant to General
(P621/09) shall mean a person who has the general control and management of the day to day administration of a Charity or Society and shall not include an auditor
(P809/2013) includes those members of the defense forces ranging in rank from Second Lieutenant to General
Officer of civil status (P760/2012) means an officer assigned to register vital events in accordance with this Proclamation
Official (P211/2000) means an elected representative or an appointee or official of an executive government organ
Officials of the Federal Government (P25/96) means members of the House of Peoples’ Representatives and of the House of the Federation, officials of the Federal Government above ministerial rank, ministers, judges of the Federal Supreme Court and other officials of the Federal government of equivalent rank
Official records (P681/2010) means all applications, customs documents, technical inspection forms, pieces of correspondence and other documents required pursuant to this Proclamation for proper title certification and annual inspection
Official register (P681/2010) means the registry in which all particulars of title certification of vehicles and annual inspections are entered

P
Periodical (P590/08) means printed material which is scheduled to appear in regular sequences of at least twice a year, which has a fixed title and which has a general distribution aimed at the entire public or a section thereof, and includes newspapers and magazines
Permanent employee (P715/2011) means an employee hired for an indefinite period in accordance with the definition assigned to it under the Labour Proclamation No. 377/2003
Permanent Establishment (P285/02) means a fixed place of taxable activities through which those activities of a person are wholly or partly carried on.
The following shall, in particular, be considered to be a permanent establishment, an administrative office, branch, factory, workshop, mine quarry or any other place for the exploitation of natural resources, and a building site or place where construction and/or assembly works are carried out
Permanent mission (P790/2013) means a permanent mission representing the Federal Democratic Republic of Ethiopia in an inter-governmental organization abroad
Permanent partial disablement (P377/03) means incurable employment injury decreasing the injured worker’s capacity
Permanent total disablement (P377/03) means incurable employment injury, which prevents the injured worker from engaging [engagding] in any of remunerated work. Injuries which, although not resulting in incapacity for work, cause serious mutilation of disfigurement of the injured person shall be considered permanent partial disablement, for the purpose of compensation and other benefits
(A) Person interdicted by law (Civ.C. Art 380 Sub Art 1) is one from whom the law withdraws the administration of his property, as a consequence of a criminal sentence passed on him
Person under disability (Civ. P.C. Art. 3) mean any person who is not capable under the law
Person with disability (P568/08) means an individual whose equal employment opportunity is reduced as a result of his physical, mental or sensory impairments in relation with social, economic and cultural discrimination
Personal advertisement (P759/2012) means an advertisement advertised through the means of advertisement dissemination and it includes looking for missing person advertisement, condolence message, and other similar advertisement
Personal effects (P859/2014) means articles which a traveller may require for his personal use and the aggregate value or quantity of which does not exceed the amounts laid down in directive issued by the Ministry [Ministry of Finance and Economic Development]
Personal Information (P590/08) means information about an identifiable individual, including, but not limited to;
a) information relating to the medical, educational or the academic, employment , professional or criminal history, of the individual or information relating to financial transactions in which the individual has been involved;
b) information relating to the ethnic, national or social origin, age, pregnancy, marital status colour, sexual orientation, physical or mental health, well-being, disability, religion, belief, conscience, culture, language or birth of the individual;
c) information relating to any identifying number, symbol or other particular assigned to the individual, the address, fingerprints or blood type of the individual;
d) the personal opinions, views or preferences of the individual, except where they are about another individual or about a proposal for a grant, an award or a prize to be made to another individual;
e) the views or opinions of another individual about a proposal for a grant, an award or a prize to be made to the individual, but excluding the name of the other individual where it appears with the views or opinions of the other individual;
f) the views or opinions of another individual about the individual or,
g) the name of the individual where it appears with other personal information relating to the individual or where the disclosure of the name itself would reveal information about the individual, but excluding information about a person who passed away before 20 years
Personal use (P651/09) means the custody, transport, export or import of precious minerals by individuals for non commercial purposes which are in their final shape ready for ornamental purposes which may not exceed:
a)100 grams for gold and other precious metals;
b) 30 grams for precious stones;
c) 100 grams for semi precious stones
Pest (P288/02, P380/2004) means a free, parasitic or saprophytic, which cause a decline in yield and quality during production, processing, storage, transport and marketing of agricultural produces and commodities
Pesticide
(P176/99) means any chemical, mixture, compound or living organism used to prevent, control or destroy pests
(P288/02) means any substance, chemical, compound or mixture thereof or a living organism intended for use as an agricultural input to prevent or control regular pests excluding migratory pests
(P380/2004) means any substance, chemical, compound or mixture thereof or a living organism intended for use as an agricultural input to prevent or control pests
(P661/09) means any substance or mixture of substances used to prevent, control or destroy pests to protect human, animal or plant health

R
Receipt (R139/06) means cash sales receipt and include credit sales invoices and receipts for the transfer of goods and services delivered or rendered free of charge
Receiver
(P592/08) means the National Bank or a person appointed by the National Bank to take control of a bank having problem for purposes of restructuring the bank’s operations in order to make it sound or to terminate its existence
(P626/09) mean the National Bank or a person appointed by the National Bank to take control of a problem micro-financing institution for the purpose of restructuring its operations in order to make it sound or to terminate the existence of such institution
(P746/2012) means the National Bank or a person appointed by the National Bank to take control of a problem insurer for purposes of restructuring the insurer’s operations in order to make it sound or to terminate its existence
Recyclable waste (R299/2013) means liquid waste that could be treated to avoid injury to human health or waste that could be transformed into usable thing through various mechanisms
Recognition (R195/2010) means an authorization given to a conformity assessment body accredited by a foreign accreditation body to operate in the country
Reconnaissance (P678/2010) means any operations carried on in a general search for any mineral
Record
(P179/99) means a regardless of its physical form or content, any letter, note, unbound text, bound material, book, plan, map, sketch, figure, pictorial or graphic representation, photograph, film, microfilm microfiche, audio and video recording or electronically recorded information produced by a provenant in the course of conduct of day to day affairs and which is in the process of transfer to or not yet transferred to the National Archives and Library inspite of its informative value at the time when and at the place where it has been produced
(R190/2010) means any information in hard or soft copy
(P590/08) means regardless of who created it or when it was created, any recorded information in the possession and under the control of a public body and includes:
a) any document, file or manuscript;
b) any microfilm, microfiche or facsimile;
c) any reproduction of images embodied in microfilms, whether enlarged or not:
d) any other information which may be watched, read, listened to or otherwise comprehended only using a computer or any other technical device; or
e) any other information recorded in any other form or medium
Record or document
(P657/2009) means any information that includes:
a) anything on which there is a writing;
b) anything on which there is a mark, figure, symbol or perforation having meaning for persons qualified to interpret it;
c) anything from which a sound, an image or a writing can be produced, with or without the aid of anything else;
d) a map, plan, drawing, photograph or similar thing;
e) an electronic document;
f) any material on which date are recorded or marked and which is capable of being read or understood by a person, a computer or other device
(P780/2013) means information of any kind, including the following:
a) anything on which there is a writing
b) anything on which there is a mark, figure, symbol or perforation having meaning for persons qualified to interpret it
c) anything from which a sound, an image or a writing can be ‘produced, with or without the aid of anything else
d) a map, plan, drawing, photograph or similar thing
e) an electronic document
f) any material on which data is recorded or marked and which is capable of being read or understood by a person, a computer or other device
g) any information stored in a computer, disc or cassette .or on microfilm or preserved by any mechanical or electronic device
Recruit (P809/2013) means a person drawn from the community to render military service in the Defense Forces of the Federal Democratic Republic of Ethiopia having met the criteria but has not yet completed military training nor entered into a contract of employment
Red cherry coffee (P602/08) means the red fruit of a coffee tree picked after it is naturally ripened
Red Cross Youth (P153/99) means a member of the Ethiopian Red Cross Society between the ages of 14 and 30 years
(The) Redemption of the concession (Civ. C. Art. 3236) is the decision whereby the administrative authorities put an end to the concession before the expiration of its time notwithstanding that the grantee has committed no fault
Reduced vertical separation minimum airspace (P616/08) means airspace where, based on regional air navigation agreement, a vertical separation minimum of 300 meter or 1000 feet applies

S
Seed
(R16/97, P206/2000) means true seed, bulbs, tubers, cuttings, nursery plants of field and garden crops or any other plant material used for the propagation of plan
(P782/2013) means true botanical seed, bulbs, tubers, cuttings, rhizomes, roots, seedlings or any other plant propagating material intended for planting
Seed Data Base (R16/97, P206/2000) means the Seed Data Base of the National Seed Industry Agency
Seed processor (P206/2000) means a person who dries, cleans, grades, treats, bags and labels seed as required by using seed processing machines
Seed Processing Plant
(R16/97) means any premises used for seed processing (cleaning, grading, treating, bagging and labelling)
(P206/2000) means any premises which has adequate facilities for seed processing (drying, cleaning, grading, treating, bagging and labeling, as required) and storage
Seed Producer (P206/2000) means a person who produces seed
Seizure
(P622/09) means taking possession of goods or documents in relation with law execution and enforcement
(P859/2014) means taking possession of goods or documents in relation with enforcement of customs law
Seizure (P780/2013) means prohibiting the transfer, conversion, disposition or movement of funds or other property on the basis of, and for the duration of the validity of, a decision of the court and the administration of such funds or property by a receiver appointed and supervised by the court
Sell
(P674/2010) means to offer for sale or to have pesticides in possession for sale
(R299/2013) means to offer, advertise, keep, store, display, or deliver for sale or to exchange food, medicine or tobacco product in any manner for consideration
Semi-Processed Hides and Skins (P567/08) means products at the stage of pickle or wet blue or crust that are produced using raw cow hides or raw goat and sheep skins as an inputs
Semi-trailer (P468/05) means a vehicle constructed or adapted for use d used for use and used for carrying persons or goods and being drawn by a motor vehicle, and so constructed, that some part of its weight and that of its load rests upon or is carried by another vehicle
Semi-washed coffee (P602/08) means dried and pulped red cherry coffee with its sticky mucilage
Sender (P547/07, P811/2013) means the person who, either for his own account or for that of third parties, delivers goods to the carrier for carriage
Senior executive officer (P592/08) means any officer of a bank who is deputy to the chief executive officer or is directly reporting to the board of directors
Senior Government Official
(P653/09) means a Minister, Minister of State or Deputy Minister
(P714/2011) means minister, minister of state, deputy minister or any government official having an equivalent rank
Senior officer
(P626/09) means any officer of a micro-finance institution who is deputy to the chief executive officer or is directly reporting to the board of directors
(P343/03) includes those members ranging in rank from Major to Colonel
(P809/2013) includes those members of the defense forces ranging in rank from Major to Colonel
Seniority in rank (P720/2011) means having a higher rank or the same rank with seniority in appointment or the same rank and seniority of appointment but with higher position of responsibility or the same rank, seniority of appointment and position of responsibility but with seniority in employment
Sentence (P840/2014) means a final court decision of principal punishment, secondary punishment or a prevention or protection measure passed on a criminal case
Serious Corruption Offence (P433/05) means:
a) Corruption offences involving huge amount of money committed in highly strategic Public Office and Public Enterprise; or
b) Corruption offences involving a public official; or
c) Corruption offences which cause or capable of causing a grave danger to the national sovereignty, economy, security or social life

T
Taking Charge (P548/07) that the goods have been handed over to and accepted for carriage by the multimodal transport operator
Tampered Bag (P137/98) means a bag which contains fertilizer and its stitching, lead sealing or any other place has been broken and stitched again by the dealer or any person
Tangible Cultural Heritage (P209/2000) means Cultural Heritage that can be seen and felt and includes immovable or moveable historical, and man made Cultural heritage
Tannery (814/2013) means a factory curing and tanning raw hides and skins to finished leather
Tariff
(P86/97) means the list of fixed charges approved by the Government for electricity services
(P810/2013) means the list of charges for electricity services
Task (P809/2013) means a military duty that any member of the defense forces carries out in the Ministry [of Defense] from the time he has entered in to a contract of employment upon taking of an oath till discharge from military service
Tax
(P233/2000) means any tax which is designated by law for collection by the Federal Government excluding stamp duty and taxes levied on import and export goods
(P587/08) means tax and duty revenues classified to be collected by the Federal Government, and includes joint tax revenues to be shared between the Federal and Regional Governments
(P622/09, P859/2014) means payment collected in accordance with the existing tax laws on imported and exported goods
(P767/2012) means the excise tax payable on chat transaction in Ethiopia in accordance with this Proclamation
Tax or VAT (P285/02) shall mean Value Added Tax
Tax Assessment
(P61/97) means computation, in accordance with the relevant law, of the amount to be paid on the basis of declaration of income submitted, by a tax-payer, together with books of accounts and statements kept thereto, or by way of where the law so permits
(P367/03) means computation, in accordance with the relevant law, of the tax amount to be paid on the basis of a declaration of tax or income submitted by a tax-payer, together with books of accounts and statements kept thereto, or by way of estimation where the law so permits
Tax Center (P587/08) means a tax collection station administered under a branch office and located in the vicinity of taxpayers
Tax officer (P285/02) means
1) the General Manager of the authority; or
2) a person in the service of the Authority or the Ethiopian Customs Authority; or
3) a police officer or official of the Ethiopian Police Force, acting on behalf of the Authority under this Proclamation;
4) or an employee or official of the Ethiopian Postal Services, acting on behalf of the Ethiopian customs Authority who administers this Proclamation
Tax Law
(P61/97) means legislation that provides for taxes and duties, specified for collection by the Federal Government, except those levied on import and export goods
(P367/03) means legislation that provides for taxes and duties specified for collection by the Federal Government, except those levied on import and export goods
Tax payer (P767/2012) means a person liable to pay chat excise tax
Technical Correction (P33/96, P271/02, P470/05) means rectification of errors of language or otherwise which in no way modifies the substance of the given law
Technical provisions (P746/2012) means provisions for policy liabilities and includes:
a) actuarial reserves in the case of long term insurance;
b) reserve for unpaid claims and adjustment expenses;
c) reserve for unearned premiums, in the case of general insurance business;
d) incurred but not yet reported claims; and
e) other provisions as may be determined by directive
Technical Research Institution (R142/2008) means a body or a person that undertakes the Ethiopian country self assessment and submits a draft report on the same based on the thematic areas of the African Peer Review Mechanism
Technical staff (P650/09) means non-administrative personnel employed to support the teaching-learning and research processes and non-academic professional medical personnel employed in a teaching hospital
Technology
(R143/2008) means methods of work developed by research, experiment and new way of performing and when placed in practice results in the increment of production, quality, productivity and efficiency
(R257/2011) means knowledge that enables production of goods and services and that is embodied in concepts, equipment and production of service process
Technology transfer
(R257/2011) means acquiring technologies from where they are available and introducing them into the production process, and creating the capability to properly understand, use, repair, adapt and ultimately develop them locally
(R301/2013) means the process of sharing of skills, knowledge, technologies, methods of manufacturing samples and facilities among industries, universities, government and other institutions to ensure scientific and technological developments are accessible to a wider range of users who can then develop and exploit the technology into new products, processes, applications, materials or services
Technology transfer institute (R257/2011) means a public research institute, a university, an institute of technology, a technical and vocational education and training center or any other organization that is engaged in supporting the technology transfer and introduction activities of micro, small, medium and large enterprises
Telecom equipment (P761/2012) means any apparatus used or intended to be used for telecom service, and includes its accessory and software
Telecom service (P761/2012) means public switched telecom service, cellular mobile service, internet service, satellite telephone service, data communication service, telecom-centers or resale service, mobile or fixed private radio service, very small aperture terminal (VSAT) service, cable installation and maintenance service, telecom switches installation and maintenance service, the transmission or reception through the agency of- electricity or electromagnetism of any sounds, signs, signals, writing, images or intelligence of any nature by wire, radio, optical fiber, satellite or other electromagnetic systems or any other service designated as telecom service by the Ministry; [of Communication and Information Technology] and may not include broadcasting service and intercom connection
Telecom service provider (P761/2012) means the Ethio-Telecom or any other person authorized to provide telecom service
Telecommunication (P49/96) means the emission, transmission or reception, through the agency of electricity or electromagnetism, of any sounds, signs, signals, writing, images or intelligence of any nature by wire, radio, optical or other electromagnetic systems whether or not such signs, signals, writing, images, sounds or intelligence have been subjected to rearrangement, computation or other processes by any means in the course of their transmission, emission or reception

U
Urban land
(P272/02) means land located within urban boundary
(R251/2011) means any land situated within the territory of an urban administration of any Region
(P721/2011) means land located within an administrative boundary of an urban center
(818/2014) means land located within the administrative boundary of an urban center of any region
Urban plan
(P450/05) means the different urban plan typologies prescribed in the relevant urban planning laws
(P455/05) means the different urban plan typologies prescribed in the relevant urban planning laws
(P721/2011) means structural plan, local development plan or basic plan of an urban center including annexed descriptive documents which are legally endorsed by the authorized body and have legally binding effect
Urgent Petroleum Shortage (P82/97) means an interruption or decrease of regular petroleum supply due to natural or man made disaster, or any other reason
Use of a trademark (R273/2012) means attaching the trademark to the goods or packaging or labeling of the goods, displaying the trademark closely associated with the goods, placing the trademark in advertising or promotional material for the goods or services, or in any other way establishing a relationship between the trademark and the goods or the services
Usufruct (Civ.C. Art 1309) is the right of using and enjoying things or rights subject to the duty of preserving their substance
According to Sub Art 2 of Art 1309, usufruct may apply to land, chattels, rights or an inheritance
Utility Line
(P401/2004) means water, electric or telephone line existing on or under the land required for the purpose of this Proclamation
(P455/05) means water, sewerage, electric or telephone line existing or under a land to be expropriated for public purpose

V
Veterinary drug (P728/2011) means any substance or mixture of substances used in the diagnosis, treatment or prevention of animal disease, and includes products used to treat against internal and external parasites and disease transmitting vectors, biological products, sanitary items and veterinary instruments
Veterinary drug professional (P728/2011) means a veterinarian or animal health assistant, or a pharmacist, druggist or pharmacy technician engaged in providing professional service in relation to veterinary drugs
Veterinary Drug Trade (P728/2011) means profit oriented production, repacking, import, export, whole sale or retailing of veterinary drugs and includes veterinary drug quality control laboratory service and acting as commercial agent
Veterinary Health Personnel (P176/99) means a person trained in veterinary medicine, that enables him/her to carry out his/her profession, at a Degree, Diploma or Certificate level
Veterinary Instrument (P728/2011) means any instrument that may be used for diagnosis or treatment of animal disease, and includes laboratory, artificial insemination and castration instruments
Veterinary pharmacy (P728/2011) means a facility solely used for the sale of veterinary drugs
Voluntary agreement (P810/2013) means a contract between the Authority [Ethiopian Energy Authority] and any person on agreed targets with commitments and time schedules on the part of all participating parties to improve energy efficiency
Voluntary savings (P626/09) mean any deposit made with an authorized institution, which may be withdrawn partially or totally at any time by the account holder
Voucher (P249/01) means a document having monetary value, printed by the Ministry of Finance, to be used as deposit for duties and taxes payable on imported raw materials
Voucher Book
(P543/07) means a document printed by the Customs Authority, to be used for recording the balance of duty payable on raw materials imported for use in the production of goods for external market by persons or organizations availing themselves of the voucher scheme under this proclamation
(P768/2012) means a document printed by the Ethiopian Revenues and Customs Authority, to be used for recording the balance of duty payable on raw materials imported or bought from bonded input supplies warehouse, for use in the production of goods for external market by persons availing themselves of the voucher scheme under this Proclamation
Video Recording (P179/99) means electronically recorded and transmitted image of film information

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Wet-blue Goat Skins (P567/08) means skins that have been chrome tanned but, not fat-liquored and not dried
Wet blue Sheep Skins (P567/08) means skins that have been chrome tanned but, not fat-liquored and not dried
Whistleblower or witness (P699/2010) means a person who has given or agrees to give information or has acted or agrees to act as a witness in the investigation or trial of an offence
Wholesaler
(P685/2010) means any person who sells goods to a retailer after buying them from a manufacturer or an importer, or when a manufacturer or an importer sells goods to a retailer or to a wholesaler is considered to have been engaged in wholesale business
(P686/2010) means any person who sells goods to a retailer after buying them from a manufacturer or an importer or when a manufacturer or an importer sells goods to a retailer or to a wholesaler is considered to have been engaged in wholesale business
(P838/2014) means, without prejudice to the provisions of other law with regard to importation of petroleum and petroleum products, any •person who buys petroleum and petroleum products from producer or importer and sales to retailers and where any producer or importer is involved in directly selling petroleum and petroleum products to retailers or wholesalers, he shall be considered as participating in wholesale business
Wildlife (P541/07) means any live or dead vertebrate or invertebrate animal, other than domestic animal
Wildlife anti-poaching officer (P541/07) means an officer assigned by the Ministry or the concerned regional government organ to control illegal acts to be committed against wildlife and wildlife products
Ministry as it appears on this definition reprsents Ministry of Agriculture and Rural Development. However, the Ministry is now renamed as Ministry of Agriculture (see article 9 (7) of Definition of Powers and Duties of the Executive Organs of the Federal Democratic Republic of Ethiopia Proclamation No. 691/2010
Wildlife conservation area (P541/07) means an area designated for the conservation of wildlife and includes national wildlife conservation parks, wildlife sanctuaries; wildlife reserves and wildlife controlled hunting areas
Wildlife controlled hunting area (P541/07) means an area designated to conserve wildlife and to carry out legal and controlled hunting
Wildlife habitat (P541/07) means an [as] area with in or out of the wildlife conservation area, in which wild life inhabits and includes land, water bodies or both
wildlife product (P541/07) means any sample of wild animal or its body part like, egg, embryo, horn, tooth, nail, skin, meat, hair, feather or trophy and includes products made thereof as well as bird nest, wood, grass, bark, flower, honey and the like obtained from the habitat of the wildlife
Wildlife reserve
(P541/07) means an area designated to conserve wildlife where indigenous local communities are allowed to live together with and conserve the wildlife
(P541/07) means wild animals found in Ethiopia and includes those species migrating from country to country and temporarily staying in Ethiopia

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