Income Tax Amendment Proclamation No. 608 by digitalabyssinia

VIEWS: 207 PAGES: 12

More Info
									                                                                   f h. TV-A-f t..1..&-"'f          -'t IJUh&-o.f'f 6Tl1tt.h


                                   da~t.fA                                                   ~.?~+ .?fL"I
                                    FEDERAL NEGARIT GAZETA




                                                                                                               C,
                                                    OF THE FEDERAL DEMOCRATIC REPUBLI.C OF ETHIOPIA
                                                                           00. ""f'~'f &..Y..t."C£ ~.'l"h/'.l'I.f(P. tT11l\h             15hYear No. 15
         t\p' t.Mlu(J.,,~ l}(1IJ.}.4I1'C I?;
                                                                           f..nll'O .,.wt}f':f. 9"nC 0."" mqt~"" faml           ADDIS ABABA 9lhJanuary, 2009
         ltJ;.(J MICI 'PC li "") litli l}.9"




                                                                                                             PL
                                               °,/ OJ'6fiJ.                                                                    CONTENTS

                            ltCP~ ~'PC Ut/!li'U;                        lJ.9"                                          Proclamation No. 608/2008

f'Ul. "HIe jO<J"lj"li.rjhq)~                       ...1~'       Qi'ijWt!!!                          Income Tax (Amendment) ProoJamationPage 4429
                                                                                          ia
                               hCP~ cfI'rC ?;f~/flitli                                                         PROCLAMATION            NO. 608/2008,

                                                                                                             A PROCLAMATION TO AMEND THE
                                                                                        op
           r1                                         "7if if A r (Dill cP
                                                                                                               INCOME TAX PROCLAMATION

                                                                                                        WHEREAS, it has become necessary to amend the
           f10.            "'}'OC         i\CP~             4:1'C           ~fifZlli!fjq')
flIJ "Ii "tj                                                                                        Income Tax Proclamation NO. 286/2002;
                    i\ () &.11'1. If c," 0 uP 1'f 'I: f
                                                                                thi


               &\

                                                                                                       NOW, THEREFORE, in accordance with Article 55 ("1)
           Oh.""r--A',e              &ofut."'e        ,'tquht.ft.fq~   6T'0t\.h                     and (11) of the Constitution of the Federal Democratic
r)l'}     oD'}'Jlp'~r               i\'}~7\'      :l?; '}O.() i\'}~7\' liil 'he;                    Republic of Ethiopia it is hereby proclaimed as follows:
                                                                 lE



IX?:!I uP'~J l'r                   [.JUlJ.h."t\OJ' ;J'OJ'~,&\::

ii.       i\6J!'e e(J()                                                                             1. Short Title

           .eu }',cP~ "f1o. "'},oe IflIJ"li"lifl i\CP~ 4:1'C                                           This Proclamation may be cited as the "Income Tax
                                                   ita




                                                                                                       (Amendment) Proclamation 'No. 608/2008".
           Ut/~ltii"   i"Oho t\.111~().e:r"A::
                                                                                                    2. Amendment
I.        "7ifif.f
                                   Dig




           f10. °l'OC i\CP~ <p.1'C !l.~ii'Zro!.~jq                                  'h'}.(UlJ.h        The' Income Tax Proclamation No. 286/2002 is
           ,t't\ OJ' ,t' "li'li1. &\f                                                                  hereby amended as follows:         '




           ?il       (I}',cPjf. },,'}("X' ~ '}o.() i\'}4'7\' lIef OJ.()1'
                     "[.J&ofut.&\ }',1C OJ'()1' 10. Ilt\p't.\f'}'}"                                     1/    The reference to the "Federal Inland Revenue
                               0     [.J                                C 'i " f h':" r. A',e                 Authority" in sub-article (13) of Article 2 of the
                     '-t' ,0 h          '-t'm ~ () OJ'         .." ()
                     1o.9J':f.e;     '''SJD~,h              Ilt\ P' tv'}'}"          OUIJ.t\OJ'               Proclamation is repealed and replaced by the
                     ,,,,,,,h;l:&\::                                                                          "Ethiopian Revenues and Customs Authority".

                                                                                                       2/       The following new sub-articles (17), (18) and
           !U tIi\ cPjf.              }','}4"7\' ~             '}o. () i\ '}~ 7\'         IIZI                (19) are added following sub article (16) of
                     4.1'ho         [.J°7,h,,,t\,'r           i\-'t()      '}o.()   i\'}4.? ':t~.
                                                                                                              Article 2 of the Proclamation:
                     IX:~/f j)::!;/f 'he; In!1 "h.l,l,SJDl. T
                                                         CP&\

         .I"},':. 'I':J                                                                                                                't.')"..,. .'11,,11/;r.",..",   iii'i,fi
         Unit Pnce                 4.40                                                                                                Negarit G. P.O.Box              80001
'/7\   !ii'i.!W If!       6."f./..A           ',:)/.,.,.      ,:.III, n/    <j1'l'C.    Hi      'l'C ii <j"} !tit!!       'HI"       Federal Negarit Gazeta No. 15   9th January, 2009   page   4430



                      :(1.:1              \\()~b~n:t'(~~.n()                           {/D'l'!'?,: rDfJ(};J'OJt.re;                      17/       'electronic filing and payment system'
                                                                           DfJflJt.      () 1'19uT O}..t. t.. f.. 11.(','
                                          htt:.r           ",eu"                                                                                    means a method of E-filing and E-
                                          {~               ,,:,.       )', OJ' :J . C () {/D lI1 ~I> f' O? &.7\ 9U
                                            "n      ''i.                                           9U                                               payment made by using a computerized
                                          rDfJ(};J'OJ"~.r'!' rntt:.f' p'C~'r                                            t
                                                                                                                     ~O}.                           net work;

                      x 1;   I r '0 J~ 611' OD OD 'H 1 fL,e
                                \\
                                                                                                    OD Vf   t   f"
                                                                                                                        tTC}
                                                                                                                           1\ 7-         18/       'sales register machine' means a cash
                                          r1't.             1'HHl                  ODOD'H1fL.e ODVft,f                                              register machine or a point of sale
                                          OJ~~              r'of6lb                ~ch", ODVftf ~OJ-f                                               machine;

                                     \\                                                                                                  19/         'supplier' means a person who supplies
                      Xi!!                i',:" ~fL"tTC}1\                    'r r'o ,e61,bODOD'H1fL.e
                                          ODVft.e 9J'f'}    OJ~~      (lODVftfOJ-                                                                  sales register machines or software
               
								
To top