Income Tax Amendment Proclamation No. 608

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                                    FEDERAL NEGARIT GAZETA




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                                                    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
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                                                                                                       (Amendment) Proclamation 'No. 608/2008".
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                                                                                                    2. Amendment
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           ,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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                                          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
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                                     \\                                                                                                  19/         'supplier' means a person who supplies
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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.