DRAFT Value Added Tax Proclamation 2022
Business taxation in Ethiopia: Exploring administrative data to understand taxpayers’ responses to tax thresholds –
Increasing tax revenues is a priority in low-income countries, where governments collect much less revenue as a share of GDP than in middle- or high-income countries – about 15% on average. In […]
Regulation No.407-2017 Council of Ministers Federal Tax Administration Regulation
This Regulation is issued by the Council of Ministers pursuant to Article 5 of the Definitions of Powers and Duties of the Executive Organs of the Federal Democratic Republic of Ethiopia Proclamation […]
ቀረጥ ሳይከፈልባቸው ገብተው በባንክ በመያዣ ለተያዘ ህንፃ ግብዓትነት ስለሚሉ ዕቃዎች የቀዳሚነት መብት
ቀረጥ ሳይከፈልባቸው ገብተው በባንክ በመያዣ ለተያዘ ህንፃ ግብዓትነት ስለሚሉ ዕቃዎች የቀዳሚነት መብት ከግብር እና ቀረጥ ነፃ መብትን በመጠቀም ግብር እና ቀረጥ ሳይከፈልባቸው ወደ ሃገር ውስጥ የገቡ ግብዓቶችን በመጠቀም የተገነባን ለምሳሌ ሆቴልን አንድ […]
Excise Tax Proclamation No. 1186-2020.”
PROCLAMATION No. 1186/2020 EXCISE TAX PROCLAMATION WHEREAS, it has become necessary to review the type of goods on which excise tax has been collected and impose the tax on goods and services […]
DRAFT EXCISE TAX PROCLAMATION
Proclamation No. _____/2019 EXCISE TAX PROCLAMATION WHEREAS, it has become necessary to review the type of goods on which excise tax has been collected and impose the tax on goods and services […]
The Application of Ethiopian Transfer Pricing Rules on Multinational Enterprises
The Application of Ethiopian Transfer Pricing Rules on Multinational Enterprises: Consistency of the Practice with the Ethiopian Transfer Pricing Rules Tariku Adugna Raya […]
“የድርጅት በቁም መክሰም!”—ሰ/መ/ቁ 100079
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 […]
Directive No 46/2007 Issued to Provide for the use of Sales Register Machines
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 […]
Some unusual facts about repeal in Ethiopia (Part II)
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indefinite period of time It is difficult even for law makers to remember each and every law they have amended and repealed.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 […]
Ethiopian Legal Brief 