Mizan Law Review Vol 5, No 2 (2011)
Mizan Law Review publishes peer reviewed scholarly articles that identify, examine, explore and analyze legal and related principles, stipulations and concepts based on research findings.
View ArticleBusiness taxation in Ethiopia: Exploring administrative data to understand...
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
View ArticleRegulation No.407-2017 Council of Ministers Federal Tax Administration...
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
View Articleቀረጥ 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
View ArticleExcise 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
View ArticleDRAFT 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
View ArticleThe 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
View Article“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
View ArticleDirective 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
View ArticleSome 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
View ArticleCompiled Administrattive Directives
Now You can easily get all directive in ONE. Use Bookmark or Table of Contents to find a specific directive within the compilation. Ethiopian Revenue
View ArticleMizan Law Review Vol 5, No 2 (2011)
Mizan Law Review publishes peer reviewed scholarly articles that identify, examine, explore and analyze legal and related principles, stipulations and concepts based on research findings.
View ArticleAmhara Regional State VALUE ADDED TAX(VAT) PROCLAMATION NO. 285/2002
VALUE ADDED TAX(VAT) PROCLAMATION NO. 285/2002 via ANRS Revenue Autrhority. VALUE ADDED TAX(VAT) PROCLAMATION NO. 285/2002 WHEREAS, the current sales tax does not allow collection
View Articleቀረጥ 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 አበዳሪ ባንክ ከገቢዎችና ጉምሩክ ባለሥልጣን ፈቃድ ሳያገኝ...
View ArticleExcise 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 that are...
View ArticleDRAFT 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 that are...
View ArticleThe 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 A...
View Article“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 “በቁሙ ሊከስም” ይችላል፡፡ የዚህ አባባል...
View ArticleDirective 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 22 of...
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