የሰ/መ/ቁ 100079 “ን” አንብበን ስናበቃ ለተፈጥሮ ሰው ብቻ የምንጠቀምባቸው የተለመዱ አባባሎች ለህግ ሰውም ሊውሉ የመቻላቸው አጋጣሚ ሊኖር እንደሚችል እንረዳለን፡፡ በውሳኔው ላይ እንደተመለከተው አንድ የህግ ሰውነት ያለው ድርጅት በህጉ አግባብ ሳይፈርስና ህልውናውን ሳያጣ “በቁሙ ሊከስም” ይችላል፡፡ የዚህ አባባል ምንጩ በውሳኔው ላይ ባይገለጽም “በቁም መሞት” ከሚለው ሰውኛ አባባል እንደተቀዳ ያስታውቃል፡፡ አንዳንድ ጊዜ አንዳንድ ሰው ጊዜ ይጥለውና ከሰውነት … Continue reading
Directive No 46/2007 Issued to Provide for the use of Sales Register Machines 1. Issuing Authority This Directive is issued by the Minister of Revenue pursuant to the power given by Article 22 of the council of Ministers Regulations to provide for the obligatory use of sales Register machines No 139/2007. PART ONE GENERAL 2. … Continue reading
Double Repeal and repeal after indefinite period of time It is difficult even for law makers to remember each and every law they have amended and repealed. With the ever increasing quantity of legislations issued by the law maker and subordinate organs, sometimes it may happen that a provision of the law be repealed twice. … Continue reading
Now You can easily get all directive in ONE. Use Bookmark or Table of Contents to find a specific directive within the compilation. Ethiopian Revenue and Customs Authority Consolidated Tax and Customs Directives የተጠቃለሉ የቀረጥ ግብር እና ጉምሩክ መመሪያዎች National Bank of Ethiopia LICENSING AND SUPERVISION OF BANKING BUSINESS Consolidated National Bank Directives LICENSING AND … Continue reading
Mizan Law Review publishes peer reviewed scholarly articles that identify, examine, explore and analyze legal and related principles, stipulations and concepts based on research findings. Mizan’s articles aim at interpretation, description, exploration and diagnosis towards the solution of problems (or legal issues) including proactive critique and projection that assist the development of laws.(Source African Journals … Continue reading
VALUE ADDED TAX(VAT) PROCLAMATION NO. 285/2002 via ANRS Revenue Autrhority. VALUE ADDED TAX(VAT) PROCLAMATION NO. 285/2002 WHEREAS, the current sales tax does not allow collection of the tax on the added value created wherever a sales transaction WHEREAS, the value added tax minimizes the damage that may be caused by attempts to avoid and evade … Continue reading
THE LAW OF CORPORATE TAXATION IN ETHIOPIA BERHANE G/MARIAM ADVISOR: PROFESSOR TILAHUN TESHOME SUBMITTED TO: THE SCHOOL OF GRADUATE STUDIES IN PARTIAL FULFILLMENT OF THE DEGREE OF MASTERS IN BUSINESS LAWS (LL.M) ADDIS ABABA, JANUARY 15, 2010 ADDIS ABABA UNIVERSITY SCHOOL OF GRADUATE STUDIES Abstract The taxation of business organizations generally falls into two basic … Continue reading
ETHIOPIAN TAX and CUSTOMS LAWS Ethiopian tax and customs laws is characterized by frequent repeal and amendments. The number of proclamations, regulations and directives makes it to some extent difficult to understand this area of law. In order to make it easy for researchers, business persons and others interested in knowing Ethiopian tax and customs … Continue reading
PROCLAMATION NO. 99/1998 A PROCLAMATION TO PROVIDE FOR THE PAYMENT OF TAX ON COFFEE EXPORTED FROM ETHIOPIA WHEREAS, consolidating the various taxes and duties levied by different Proclamations and Regulations into a single tax facilities execution; WHEREAS, converting specific rates into advalorem ensures the equability of the tax; WHEREAS, it is necessary to lay down … Continue reading
PROCLAMATION NO. 110/1998 A PROCLAMATION TO PROVIDE FOR THE PAYMENT OF STAMP DUTY WHEREAS, it has become necessary to amend the stamp duty levied on documents in a manner which would contribute to the development of art, the activities of financial institutions and the transfer of capital assets; NOW, THEREFORE, in accordance with Article 55(1) … Continue reading
