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Draft Federal Income Tax Proclamation (English) DOWNLOAD
የታክስ አስተዳደር አዋጅ (ረቂቅ) DOWNLOAD
Draft Tax Administration Proclamation (English) DOWNLOAD
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”
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
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.”
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1/ The provision of Article 12 is repealed and amended by the following new Articlel2,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.
PRIME MINISTER OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA
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 laws I have prepared this compilation. It contains a subject index and a guide to repealed laws. Fortunately, I was able to obtain some statutes enacted before 1995.
Currently, the administration and enforcement of tax and customs laws is centralized under a single agency i.e. Ethiopian Revenue and Customs Authority. The establishment act of the Authority has been amended 4 times and lastly the recent proclamation establishing the Authority, Proc 587 Ethiopia Revenues and Customs Authority has repealed all previous legislations.
Compared to other administrative agencies in Ethiopia, the Ethiopian Revenue and Customs Authority has a unique (or may be odd) features. This unique feature could be best understood from the constitutional principle of separation of powers perspective. According to article 6 of the establishment proclamation, the Authority is responsible to establish and implement modern revenue assessment and collection system. It is also empowered to examine goods and means of transport entering into or departing from Ethiopia through customs ports, frontier posts and other customs stations, and ensure that customs formalities are complied with. In addition to such administrative powers it is also given prosecution and investigative powers over tax and customs offenses. The proclamations also instructs the Federal police to organize and deploy police force to prevent criminal offences committed in violation of customs and tax laws. Federal courts are also instructed organize customs and tax divisions that enable efficient enforcement of customs and tax laws. Irrespective of the civil servants proclamation no 515 that regulates employment conditions of civil servants; employees, prosecutors and investigators of the authority are governed by a separate regulation of the Council of Ministers ans Directive of the Authority. Irrespective of the legal analysis, the real implications of the cumulative powers of the authority in light of the constitutional principle of separation of powers, requires practical research.
Below you will find Ethiopian tax and custom laws arranged in topics and sub-topics. I have made a lot of efforts to make this a complete guide. Please do leave me a message if there is any law not included here.
ETHIOPIAN TAX and CUSTOMS LAWS
(SOURCE: Foreign Tax Law, Inc. Website: http://www.foreignlaw.com)
Proc No. 612-2008 Stamp Duty (Amendment)
SALES and EXCISE TAX
TAX ON EXPORT GOODS AND MINING OPERATIONS
VALUE ADDED TAX
TAX ADMINISTRATION , AGENCY STRUCTURE, POWERS, FUNCTIONS and DUTIES