Value Added Tax Amendment Proclamation No. 609 by digitalabyssinia

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Value Added Tax Amendment Proclamation

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                               FEDERAl. NEGARI.T'GAZETA

                                               OF THE FEDERAL DEMOCRATIC              REPUBLIC OF ETHIOPIA
                                                           Oh.+r-*,.f ~"""t-'\~ "l'l"ht-It.f~  tTl1t\.h          15thYear NO.6
          1\,u't-1\9"iI-t?f            ~oP"" <IITC I
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    1\.ttil MIQ;f'U"t,,u'              n ,<I>'«i' ~.9"                                               ADDIS ABABA 25th December,200S

                                              ~~                                                                         CONTENTS

                          01\'P:(- ~'I'C           njj/~itji        ~.9"                                          Proclamation No. 609/2008

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                                                                                              ia  Value Added Tax (Amendm~Jlt)         Proclamation Page 4371

                              1\"~           eIITC .ZfHllitli                                             0   PROCLAMATION NQ,,609/2008.

                                                                               if if A                  A PROCLAMATION TO AMEND THE
                                                                                                       VALUE ADDED TAX PROCLAMATION

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                                                                                                      WHEREAS,       it has become necessary           to amend the

 f:Xil'?1/l.i1.fjg'}a'fif7iA:ttf1&.I\'l.      {J'lj (JoP11 '1:1                                   Value Added Tax Proclamation NO. 285/2002;

           (Jh.""~W           f~.e..t--I\-e             ~}IOht""'.~-e tTllt\.h                        NOW, THEREFORE, in accordance with Article 55 (1)
 il11 OfJr}O)p.""                  tt:)~?\      :1(; 1C1'i'I h1~f)                 /fi/    "C;    and (11) of the Constitution of the fed~ral. Democratic

                                                                                                  Republic of Ethiopia it is hereby proclaimed as foUows:'
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.li.~                                                                                             1. Short Title
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           .eu Xtp ~               "f 1"lJ.LI"J t                                             I      This Proclamation may' be cited. as the "Value
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                                             ?;fjj/~itfi"           1".(Jt\"        t\.m~fa          Added Tax (Amendment) Proclamation No.
          .e:fl\A::                                                                                  609/2008".                         '

 I.~                                                                                              2. Ameridment

                             ,.   ;t-hfa   }'ltp~    ~TC                                             The Value A~ded TaxP.roclamation;No. 285/2002
                                                                                                     is hereby amended as follpws:

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          !il ftttp:q: it"}4»7\ !l10.fa it"}cI'7\ 19l                                   1"(}CJf
                                                                                                     11 Sub-Article (4) of Article:2 of the Prbclamation
                       (J~h1"t'\o"             ttJtfa          "}o-fa        !itr}~7\       Igl         is repealed and amended by'the following new
                       1"1"h;tA1                                                                        Sub-Article (4):
                   .                                                                 ..,.
                       "9.1"       11t'\ P' A tlJ") "          I"J t'\ ""f       1'1. r- W f              "4/ 'Authority' means the Ethiopian Revenues
                               1f1.j1J:fC; "'9"~h                 1lt\l'uA      tlJ"} '1OJ-1"                 and Customs Authority;"

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       Unit ~rlce           ~                                                                                                      Negarit G. P.O.Box 80001
11\"   il1f.rf!tfl    c...v..t.A ";J(,''}- ;Jlf.tlJ <IITC   ~ ;J°U"'/-'"   n   +., fiU    ~.9"   Federal Negarit Gazeta No.6   25th December, 2008   page 4372

       II       hhlfit          h"}4>1\ fl .JMC rO?h-tt\.-r                      h-'tll          2/     The following new Sub-Article (25) and (26)
               10-11 h"}4>1\ 111'(;1 he; I11ZI, -t(J;}.SJOl                                            are added under Article 2 of the Proclamation:
               If AT

               "'fi(;1     "f"iiJ'6f.J' uPuP"10.J'    uPPftJ''' lI'fl\t                                "25/    'sales register machine" means a cash
                             f'l'&. 1'1111 uPuP1I10.J'         uPPftJ'                                         register machine or a point of sale
                             wf,cr f7iJ'6f.J'''chflJ uPPftJ' "OJ-T                                             machine;                         "


               fill        \\
                                h :,.too. " 1I'fl\:t- f 7if 6f.J' uP uP 1110.f                         26/     'supplier' means a person who supplies
                                uP Pft J'?J 1-, wf, cr n uP." {.f OJ- .e                                        sales register machine or supplies both in
                                .f'6f.J'Cj h1A"1(\":t-    fDt"'1'                                             . oneto tax payers."

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       1:/ ()hlfit h"}4>1\ ~ ~1I'r "()01J1~~SJO f"I~"                                            3/      The phrase "any person" also the phrase

           rO?t\~    ~hl.<?-tf"lC~ "()01J1~~SJO r-too                                                  "activity which is carried on continuously or
           H1() f"I~" h 11.H.~SJO "1lt\01J*1.'r (J)~SJO                                                regularly" in Article 6 of the Proclamation are
           ()oo1.()~ .JM~"-r" rO?t\~      ml.<? -tf"lCtf                                               repealed, and replaced by "any registered
           "()OD1.()~SJO 0''' oo1.()~ llAO'., oo11f:"                                                  person" and "activity whether or not carried on
           ()O?t\ro. -t-tb:tAn                                                                         continuously or regularly".
                                                                                             . 4/      The following new sub-article (5) is added
        9.1 hhlfit h"}~1\% 10-lIh"}4J1t lill 4>'ri'r'                                                  following sub-article (4) of Article 7 of the
            rO?h-tt\OJ- h-'tll "}O-II h14>1\ 1f;1                                                      Proclamation:                                     '

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