Income Tax Amendment Proclamation No. 608

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                                    FEDERAL NEGARIT GAZETA

                                                    OF THE FEDERAL DEMOCRATIC REPUBLI.C OF ETHIOPIA
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                                               °,/ OJ'6fiJ.                                                                    CONTENTS

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

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                               hCP~ cfI'rC ?;f~/flitli                                                         PROCLAMATION            NO. 608/2008,

                                                                                                             A PROCLAMATION TO AMEND THE
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                                                                                                               INCOME TAX PROCLAMATION

                                                                                                        WHEREAS, it has become necessary to amend the
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flIJ "Ii "tj                                                                                        Income Tax Proclamation NO. 286/2002;
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                                                                                                       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:

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

                                                                                                       (Amendment) Proclamation 'No. 608/2008".
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                                                                                                    2. Amendment
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           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:         '

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                     "[.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
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                     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
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                                                                                                              Article 2 of the Proclamation:
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         Unit Pnce                 4.40                                                                                                Negarit G. P.O.Box              80001
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                                                                           DfJflJt.      () 1'19uT O}..t. t.. f.. 11.(','
                                          htt:.r           ",eu"                                                                                    means a method of E-filing and E-
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                                            "n      ''i.                                           9U                                               payment made by using a computerized
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                                                                                                                     ~O}.                           net work;

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                                                                                                                           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
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                                          ODVft.e 9J'f'}    OJ~~      (lODVftfOJ-                                                                  sales register machines or software
PARTNER Tamrat Assefa Liban
Tamrat Assefa Liban is an Ethiopian lawyer who practices law in his own law firm in Ethiopia and also manages Digital Ethiopia Private Limited Company, a company that publishes, compiles and consolidates Ethiopian Law in electronic format and in hard copy.