Customs Amendment /draft/ Proclamation

 

 

Proclamation No_______/2019

Customs Amendment Proclamation

 

Where as it becomes necessary to amend customs Proclamation 859/2014,

Now therefore, the following is proclaimed in accordance with article 55/1/ of the constitution of the Ethiopian Federal Democratic Republic.

 

1. Short Title

This proclamation may be cited as “Customs Amendment

Proclamation No-/2019”

 

2. Amendment

 

The customs proclamation No.859/2014 is amended as follows.

1/ Sub articles (49) ,(52),(54) and (55) of article 2 of the proclamation are  deleted and replaced respectively by the following  new Sub articles (49),(52),(54) and (55).

49) “Concealing Goods” shall mean an act of import or export of undeclared goods which are different from declared goods in kind, amount or size, measurement, Quality, Quantity, description and country of origin.

52) “Personal effects” means articles which a traveler may require for his personal use and the aggregate value or quality of which does not exceed the amounts laid down in directive issued by the Ministry of finance.

  • “Ministry or Minister” shall mean Ministry or Minister of Revenues.”

 

  • “Commission or Commissioner” shall mean customs Commission or

2/ The following new sub article (7) is added next to sub article (6) of article 10   of the proclamation.

 

7/ Notwithstanding the provisions under sub article (6) of article 7 of the proclamation, where the declarant cannot provide some of the documents necessary to accomplish customs formalities, the commissioner may allow the customs formality be accomplished without such documents being submitted to the customs  as the case may be.

 

3/ A new sub article (3) is added after sub article (2) of article 14 of the    proclamation.

 

  • Notwithstanding the provisions of sub articles (1) and (2) of article 14 of the

proclamation where goods of low risk are released and post clearance Audit is undertaken at the warehouse or business premise of the declarant, the commission may, with reasonable grounds, allow amendment of the declaration provided that the statements delivered thereunder are erroneous.

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A Draft Proclamation to Amend the House of Peoples’ Representatives’ Secretariat Establishment Proclamation

PROCLAMATION No. ………/2018

A PROCLAMATION TO AMEND THE HOUSE OF PEOPLES’ REPRESENTATIVES SECRETARIAT

ESTABLISHMENT PROCLAMATION

Whereas ensuring the professional and administrative support to the House of Peoples’ Representatives, taking in to account its constitutional and public mission, is necessary  to ensuring the role of the House in the country’s  peace, democracy and development endeavors;

Whereas in order to have the Secretariat the responsibility of delivering the services of   broadcasting, research, study and professional advisory it has been found necessary to  amend the establishing Proclamation;

Now therefore in accordance with Article 55(1) of the Constitution of the Federal Democratic Republic of Ethiopia it is hereby proclaimed as follows:

  1. Short Title

This Proclamation may be cited as” Amendment of the House of Peoples’ Representatives Secretariat Establishment Proclamation No. ……./2018.”

  1. After Article 5(10) the following new sub-articles (11) and (12) shall be added:

“11/ to give advisory service on various professional fields and issues to the House and its bodies; undertake study and research activities; Continue reading A Draft Proclamation to Amend the House of Peoples’ Representatives’ Secretariat Establishment Proclamation

PROCLAMATION No. 802-2013 A PROCLAMATION TO AMEND THE MINING INCOME TAX PROCLAMATION

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PROCLAMATION No. 802-2013

A PROCLAMATION TO AMEND THE MINING INCOME TAX PROCLAMATION

WHEREAS, it has became necessary to amend the Mining Income Tax Proclamation;

NOW THEREFORE, in accordance with Article 55( I) of the Constitution of the Federal Democratic Republic of Ethiopia, it is hereby proclaimed as follows:

1. Short Title
This Proclamation may be cited as the “Mining Income Tax (Amendment) Proclamation No. 802/2013”

2. Amendment
Paragraph (a) and (b) of sub-article (I) of Article

3 of the Mining Income Tax Proclamation No.53/J993 (as amended) are hereby deleted and replaced by the following new sub-article (J):

“1/ in the case of a large scale mining license holder 25% of taxable income.”

3. Effective Date
This Proclamation shall enter into force on the date of publication in the Federal Negarit Gazette.

Done at Addis Ababa this 26th day of July. 2013

GIRMA WOLDEGIORGIS PRESIDENT OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA

New Proclamations 2012 (2004 E.C.)

Proclamation No.731/2012 Commercial Registration and Business Licensing /Amendment/

Proclamation No.732/2012 IGAD Convention on Mutual Legal Assistance in Criminal Matters Ratification Proclamation

Proclamation No.733/2012 IGAD Convention on Extradition Ratification Proclamation

Proclamation No.734/2012 International Convention for the Suppression of the Financing of Terrorism Ratification Proclamation

Proclamation No.735/2012 Protocol Against the Illicit Manufacturing of and Trafficking in Firearms, their Parts and Components and Ammunition Ratification Proclamation

Proclamation No.736/2012 Protocol against the Smuggling of Migrants by Land, Sea and Air Ratification Proclamation

Proclamation No. 737/2012 Protocol to Prevent, Suppress and Punish Trafficking in Persons Especially Women and Children Ratification Proclamation

Proclamation No.738/2012 2004 E.C Fiscal Year Federal Government Supplementary Budget

Proclamation No.739/2012 African Development Fund Loan Agreement for Financing Hawassa-Agere Mariam Road Project Ratification Proclamation

Proclamation No.740/2012 African Development Fund Loan Agreement for Financing Bedele-Metu Road Upgrading Project Ratification Proclamation

Proclamation No.741/2012 International Fund for Agricultural Development Loan Agreement for Financing Rural Financial Intermediation Program II Ratification Proclamation

Proclamation No. 742/2012 United Nations Convention on the Law of the Sea Ratification Proclamation

Proclamation No. 743/2012 Revised African Maritime Transport Charter Ratification Proclamation

Proclamation No.744/2012 Agreement on Scientific and Technological Cooperation between the Government of the Federal Democratic Republic of Ethiopia and the Government of the People’s Republic of China

Proclamation No.745/2012   Agreement on Scientific and Technological Cooperation between the Government of the Federal Democratic Republic of Ethiopia and the Government of the Republic of Korea Ratification

Income Tax (amendment) Regulation No. 164/206

Regulation No. 164/2009

COUNCIL OK MINISTERS REGULATION TO

PROVIDE FOR THE AMENDMENT OF THE

INCOME TAX REGULATION

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.

MELES ZENAWI

PRIME MINISTER OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA