52 2003 ከቀረጥና ታክስ ነፃ ወደ አገር ውስጥ ገብተው ከፍተኛ ጉዳት የደረሰባቸው ተሽከርካሪዎችን የቀረጥና ታክስ አከፋፈል ሁኔታ ለመወሰን የወጣ መመሪያ ቁጥር 52 2003

51 2003 የሰራተኞች የውስጥ ዝውውር አፈጻጸም መመሪያ

50 2003 ህገ ወጥ ዕቃዎችን በሚያጓጉዙ የመጓጓዛ ባለቤቶች ላይ ስለሚወሰድ አስተዳደራዊ እርምጃ የወጣ መመሪያ ቁጥር 50 2003

49 2003 በገቢ ግብር አዋጅ ቁጥር 286 1994 መሰረት ለተጨባጭ መረጃ አቅራቢ ስለሚሰጥ ሽልማት የወጣ መመሪያ ቁጥር 49 2003

48 2003 ከአዲስ አበባ የመጡ ሰራተኞች ድልደላ መመሪያ ቁጥር 48 2003

48 2000 የቶምቦላ ወይም ራፍል ፍቃድ መመሪያ ቁጥር 48 2000

46 2002 የጉምሩክ ወንጀሎችን በአስተዳደራዊ ውሳኔ እልባት ለመስጠት የወጣ መመሪያ

41 2002 ቅድሚያ ተሰጥቷቸው የጉምሩክ ስነ ስርዓት የሚፈጸምባቸውን ዕቃዎች ለመወሰን የወጣ መመሪያ

40 2002 ጉምሩክ መጋዘን አስተዳደር

39 2002 ተላላፊ ዕቃዎች ስነ ስርዓት አፈጻጸም መመሪያ (ማሻሻያ)

38 2002 የፖስታ ጥቅል ዕቃዎች የጉምሩክ ስነ ስርዓት አፈጻጸምን ለመወሰን የወጣ መመሪያ

37 2002 እቃዎችን በዋስትና ስለሚለቀቁበት ሁኔታ የዎጣ የአፈፃፀም መመሪያ ቁጥር 37-2002

34 2002 የኢትዮያ ገቢዎችና ጉምሩክ ባለስልጣን የተገልጋዮች ቅሬታና አቤቱታ ማስተናገጃ መመሪያ

33 2001 የጉምሩክ ዲክላራሲዎን አቀራረብን ለመወሰን የወጣ መመሪያ

32 2001 የእቃዎች የስሪት አገር አወሳሰንን ለማስፈጸም የወጣ መመሪያ

31 2001 በምትክነት ስለሚገቡ እቃዎች የወጣ ዝርዝር የአፈጻጸመ መመሪያ

30 2001 የግብር ታክስ የክፍያ ጊዜ ስምምነት የአፈጻጸም መመሪያ

28 2001 የደረሰኝ አያያዝ አጠቃቀምና ቁጥጥር መመሪያ

27 2002 በገዝው ተይዞ ስለሚከፈል የተጨማሪ እሴት ታክስ የወጣ መመሪያ ቁጥር 27 2002

27 2001 በሽያጭ መመዝገቢያ አጠቃቀም ላይ ለሚቀርቡ ጥቆማዎች ወሮታ ስለሚከፈልበት ሁኔታ የወጣ መመሪያ

26 2001 የከፍተኛ ትምህርት የወጪ መጋራት ክፍያ አሰባሰብ አፈጻጸም መመሪያ

25 2001 ለተጨማሪ እሴት ታክስ ስለመመዝገብ የወጣ መመሪያ

24 2001 የተጨማሪ እሴት ታክስ ምዝገባ ሲሰረዝ በእጅ ያለ እቃን ዋጋ ስለማስላትና የተከፈለ ታክስ ስለሚቀናነስበት ሁኔታ የወጣ መመሪያ

23 2001 ለሰብአዊ እርዳታ ስለሚውሉ እቃዎችና አገልግሎቶች የታክስ ነፃ መብት አፈፃፀም የወጣ መመሪያ

22 2001 ከክልል መንግሥታትና ከተማ አስተዳደር ግብር ከፋዮች የሚሰበሰብ የተጨማሪ እሴት ታክስ

21 2001 የገቢ ግብር ነፃ መብቶች አፈጻጸም መመሪያ

20 2001 ቅይጥ አቅርቦት እንዲሁም የካፒታል ግንባታ ሲከናወን የተከፈለን የተጨማሪ እሴት ስለማቀናነስ የወጣ መመሪያ

19 20001 የግብር ታክስና ቀረጥ ግዴታን ስለመወጣት በማረጋገጫነት

19 1997 ለውጭ ገበያ በሚቀርብ ቡና ላይ ለሚከፈለው ተጨማሪ እሴት ታክስ በዋስትና ስለሚያዝ ቫውቸር የወጣ የአፈጻጸም መመሪያ ቁጥር 17 1997

18 2001 በአገር ውስጥ በሚመረቱ ዕቃዎች ላይ ታክስ የሚከፈልበትን ጊዜ ለማስታወቅ የወጣ መመሪያ

17 1996 ካፒታልን ለማሳደግ የዋለ የአክስዮን የትርፍ ድርሻ ከገቢ ግብር ነጻ እንዲሆን የተወሰኑ የስራ መስኮችን ለማስታወቅ የወጣ መመሪያ

16 2001 የተላላፊ እቃዎች የጉምሩከ አፈጻጸም መመሪያ

15 2001 የህገ ወጥ ዕቃዎች መረጃ አሰጣጥ አያያዝና የወሮታ ክፍያዎችን ለመወሰን የወጣ መመሪያ

14 2001 የዕቃ ፍተሻ አፈጻጸም መመሪያ

13 2001 ህገ ወጥ ዕቃዎችን በሚያጓጉዙ የመጓጓዛ ባለቤቶች ላይ ስለሚወሰድ አስተዳደራዊ እርምጃ የወጣ መመሪያ

11 2001 የግብር ከፋይ መለያ ቁጥር አሰጣጥና የአፈጻጸም ስርዓት መመሪያ ቁጥር 11 2001

5 1996 የግብርና ታክስ አስተዳደራዊ መቀጫዎችን ለማንሳት የወጣ መመሪያ

3 1996 ከቀረጥ ነፃ የገቡ ዕቃዎች ለሌላ ወገን በሚተላለፉበት ጊዜ የእርጅና ቅናሽ ስለሚታሰብበት ሁኔታ የወጣ መመሪያ

2 1996 ስለተጨማሪ አሴት ታክስ አፈጻጸም የወጣ መመሪያ

የግብር ታክስ መቀጫዎችን ስለማንሳት ተሻሽሎ የወጣ መመሪያ

የጉምሩክ ዲክላራሲዎን የማይቀርብባቸው እቃዎችብ ለመወሰን የወጣ መመሪያ

የገቢዎችና ጉምሩክ ባለስልጣን የጉምሩክ ጉዳዮች አቤቱታ አጣሪ ቡድን መቋቋሚያና የአሰራር መመሪያ

የወጪ እቃዎች የጉመሩክ አፈፃፀም ማኑዋል

ለተጨማሪ አሴት ታክስ መመዝገብ ሲኖርባቸወ ያልተመዘገቡ ግብር ከፋዮች በታክስ ስርዓቱ እንዲታቀፉ የተዘጋጀ የማትጊያ ስትራቴጂ ትግበራ መመሪያ 2003

Goods or services are exempted from payment of VAT

Diplomats_duty_free

የእቃዎች የስሪት አገር አወሳሰንን ለማስፈጸም የወጣ መመሪያ

በገዝው ተይዞ ስለሚከፈል2002

PROCLAMATION NO. 110/1998

A PROCLAMATION TO PROVIDE FOR THE

PAYMENT OF STAMP DUTY

WHEREAS, it has become necessary to amend the stamp duty levied on documents in a manner which would contribute to the development of art, the activities of financial institutions and the transfer of capital assets;

NOW, THEREFORE, in accordance with Article 55(1) and (11) of the Constitution of the Federal Democratic Republic of Ethiopia, it is hereby proclaimed as follow:

1. Short Title

This Proclamation may be cited as the “Stamp Duty Proclamation No. 110/1998″

2. Definitions

In this Proclamation

1. “Award” means a decision in writing rendered by an arbitrator(s) on a reference made otherwise than by order of court in the course of suit by parties to a compromise, conciliation or arbitral submission or other similar matters;

2. “Bond” includes any instrument, whereby a person obliges himself to pay money to another, on condition that the obligation shall be void, if a specific act is performed or is not performed, as the case may be; or any instrument attested to by a witness and not payable to order or bearer, whereby a person obliges himself to pay money to another;

3. “Collective Agreement” means an agreement relating to conditions of work, concluded in writing between one or more representatives of trade unions and one or more employers or agents or representatives of employers organizations;

4.”Contract of Employment” means an agreement formed where a person agrees, directly or indirectly, to perform, work for a definite or indefinite period or, piece work in return for remuneration;

5. Instrument” means a written document by which any right or obligation is or purports to be created, recorded, transferred, extinguished or by which its scope is limited or extended;

6. “Minister” means the Minister of Finance;

7. “Notarial Act” means an act of attestation and certification performed by person(s) authorized to perform such acts;

8. “Person” means any natural person or any organization irrespective of having juridical personality;

9. “to Execute Instrument” means to draw, issue, to carry into effect or to negotiate an instrument;

10. “Security Deed” means any instrument whereby a borrower or guarantor gives to a lender a charge upon a part or the whole of his property;

11. “Articles of Association” include memorandum of association;

3. Instruments Chargeable with Stamp Duty

The Following instruments shall be chargeable with stamp duty:

1.     memorandum and articles of association of any business organization, cooperative or any other form of association;

2. award;

3. bonds;

4. warehouse bond;

5. contract and agreements and memoranda thereof;

6. security deeds;

7. collective agreement;

8. contract of employment;

9. lease, including sub-lease and transfer of similar rights;

10. notarial acts;

11. power of attorney;

12. documents of title to property.

4. Rates of Stamp Duty

1. The applicable rates of stamp duty for each instrument mentioned under Article 3 shall be those specified in the Schedule attached hereto and constituting an integral part hereof.

2. The rate payable at any subsequent execution of an instrument shall be as specified in the same schedule.

5. Mode of Valuation

1) Where the value of the right or obligation executed by means of an instrument can be determined, the rate chargeable on such instrument shall be the percentage of such value as specified in the schedule.

2) Where the value of the right or obligation executed by means of an instrument cannot be determined, the amount chargeable on such an instrument is the fixed amount specified for each such instrument in the schedule.

3) Where an instrument is chargeable with stamp duty in respect of any amount expressed in any currency, other than Birr, such amount shall be computed on the basis of the prevailing rate of exchange.

4) Where an instrument is chargeable with stamp duty on an ad-valorem basis in respect of any stock or of any marketable security, such amount shall be computed on the average value of the stock or security prevailing at the time when the instrument is made.

5) Any instrument comprising or relating to several distinct matters shall be chargeable with the aggregate amount of duties payable in respect of each separate instrument.

6.a) The stamp duty payable on documents transferring title shall be calculated on the value of the property involved as agreed upon between the transfer and the transferee, provided however that such valuation is approved by the Federal Inland Revenue Authority;

b) Where the value agreed between the transfer and the transferee is not acceptable to the Federal Inland Revenue Authority, the value of the property involved in the transfer of title shall, for the purpose of calculating the stamp duty, be determined by a special committee which shall be appointed for such purposes by the Federal Government Revenue Board.

6. Liability

1. Unless otherwise provided herein the beneficiary of an instrument shall be liable to pay the stamp duty thereon.

2. The person making (drawing) or issuing an instrument in Ethiopia shall, upon its exectuion, be liable for the payment of stamp duty provided, however, that when an instrument is made (drawn) or issued outside Ethiopia the person who is first executing it in Ethiopia shall be liable for the payment of stamp duty.

3. Unless otherwise specified in the lease agreement the stamp duty in respect of the lease agreement shall be paid by the lessee.

4. The borrower shall be liable for the payment of stamp duty chargeable on security deeds.

5. The transferee shall, unless otherwise agreed, be liable for the payment of stamp duty chargeable on documents transferring title to property.

6. Parties to a contract or to an agreement are jointly and severally liable for the payment of stamp duty thereon.

7. The employer shall be liable for the payment of stamp duty on contracts of employment.

8. Parties to an award are jointly and severally liable for the payment of stamp duty thereon.

9. The employer and employees are jointly and severally liable for the payment of stamp duty on collective agreement.

7. Time and manner of Payment

1. The stamp duty shall be paid:

a) on memorandum and articles of association, before or at the time of registration;

b) on awards, before or at the time of issuance of the award;

c) on contracts or agreements, before or at the time of signature;

d) on leases or sub-leases, before or at the time of signature;

e) on notarial acts, at the time of issuance;

f) on security deeds, before or at the time of signature;

g) on documents of title to property, before or at the time issuance is effected.

2. a) The payment of a stamp duty under Birr fifty(50) shall be effected by affixing stamp of appropriate value to the instrument.

b) When the stamp duty exceeds Birr fifty(50) or where the type and nature of instrument so requires, the Federal Government Revenues Board may by directive provide that stamp duty be paid by means other than affixing stamp.

3.a) Whoever executes or receives an instrument bearing an adhesive stamp shall at the time of execution cancel the same, so that it cannot be used again.

b) Persons required to cancel the adhesive stamp shall cancel it in such manner as will be prescribed by the Federal Inland Revenue Authority.

c) Any instrument bearing an adhesive stamp which has not been canceled as prescribed by the Federal Inland Revenue Authority shall be deemed, so far as such stamp is concerned, to be unstamped. The responsibility arising from the non cancellation of the stamp shall be on the person executing or receving the instrument bearing an adhesive stamp and not on the person submitting the document for execution.

8. Power of the Federal Inland Revenue Authority

The Federal Inland Revenue authority is hereby vested with powers to:

1. collect the stamp duty determined under, and implement the provisions of this Proclamation;

2. require persons liable to pay stamp duty to submit for its inspection any registers and books, papers, documents and proceedings necessary for the determination of stamp duty, or where necessary to require the attendance of such persons who shall give the necessary explanation in the course of its inspection of such records;

3. to determine by estimation and collect the stamp duty payable under this Proclamation if the concerned person fails to comply with its requests provided in sub-article 2 of this Article.

9. Right to Appeal

Persons dissatisfied with the decision of the Federal Inland Revenue Authority in respect of the amount of stamp Duty may, within 21 days from the date of notification of the decision rendered in writing, make an appeal against the decision to the Federal High Court.

10. Effect of nonpayment of Stamp Duty

1. No instrument chargeable with stamp duty shall be admitted in evidence for any purpose by any person having, by law or consent of parties, authority to receive evidence or shall be noted upon or authenticated by any such person or public office, unless such instrument is duly stamped.

2. Sub-article 1 of this Article shall not affect the validity of the instrument when submitted as evidence in any proceedings in a criminal court.

3. Any instrument inadmissible in evidence in accordance with this Proclamation shall be admitted in evidence on payment of two times the amount due which shall not be less than 10 Birr.

4. The application of any penalty pursuant to the foregoing Articles shall not bar the prosecution of any person in accordance with Article 12 of this Proclamation.

11. Exemptions

1. The Minister may for good cause grant exemption from payment of stamp duty.

2. Public bodies on which the Federal Government of Ethiopia Financial Administration Proclamation No. 57/1996 applies shall be exempt from payment of stamp duties.

3. Goods imported for sale by traders having import license shall be exempt from payment of stamp duty when first registered in the name of the trader.

4. Documents may be exempted from the payment of stamp duty in accordance with international agreements and conventions approved by the Government.

5. Subject to reciprocity, the Minister may grant embassies, consulates and missions of foreign states exemption from payment of stamp duty.

6. Share Certificates shall be exempt from stamp duty payable on the register of title of property.

12. Penalty

1. Any person:

a) executing or signing, otherwise than as a witness, a document chargeable with stamp duty without the same being stamped;

b) who, with intent to defraud the appropriate payment of duty, conceals facts bearning on the true nature of any instrument;

shall be liable on conviction to a fine not less than Birr 25,000 and not exceeding Birr 35,000 and to rigorous imprisonment for a term not less than 10 years and not more than 15 years.

2. Any person:

a) appointed to sell stamps or stamped papers, who disobeys Regulations issued under this Proclamation; or

b) not so appointed, sells or offers for sell stamps or stamped papers;

shall be liable on conviction to a fine not less than Birr 5,000 and not exceeding Birr 20,000 and to rigorous imprisonment for a term not less than five years and not more than 10 years

13. Repeal and Savings

1. The stamp Duty proclamation No. 334/1987 is hereby repealed and replaced by this proclamation.

2. The provisions of the Stamp Duty Regulations No. 221/1959 shall remain in force insofar as they are not in consistent with this Proclamation.

14. Directives

The Federal Government Revenues Board may issue directives for the proper implementation of this proclamation.

15. Effective Date

This Proclamation shall enter into force as of the 12^th day of May, 1998.

Done at Addis Ababa, this 12^th day of May, 1998.

NEGASO GIDADA(DR.)

PRESIDENT OF THE FEDERAL DEMOCRATIC

REPUBLIC OF ETHIOPIA

PROCLAMATION NO. 99/1998

A PROCLAMATION TO PROVIDE FOR THE PAYMENT OF TAX ON COFFEE EXPORTED FROM ETHIOPIA

WHEREAS, consolidating the various taxes and duties levied by different Proclamations and Regulations into a single tax facilities execution;

WHEREAS, converting specific rates into advalorem ensures the equability of the tax;

WHEREAS, it is necessary to lay down procedures to protect revenue against fluctuations due to change in prices and adjust the tax rate following market trend.

NOW THEREFORE, in accordance with Article 55(1) of the Constitution of the Federal Democratic Republic of Ethiopia, it is hereby proclaimed as follows:

1. Short Title

This Proclamation may be cited as “Tax on Coffee Exported from Ethiopia Proclamation No. 99/1998.”

2. Definitions

In this Proclamation:

1) “FOB” means selling price of coffee quoted at the port of loading, agreed between the Coffee exporter and his customer and approved by the National Bank of Ethiopia, from which freight and insurance costs are excluded.

2) “Tax” means the tax payable on Coffee exported in accordance with this Proclamation.

3. Basis of Computation of Tax

The FOB price of the coffee exported shall be the basis for the computation of the tax.

4. Rate of the Tax

The rate of the Tax shall be 6.5%(six and half per cent) of the FOB price.

5. Collection of the Tax

The Tax on Coffee exported shall be computed and collected by the Customs Authority.

6. Payment of the Tax

1) The Tax shall be paid at the Customs Station where the Coffee is declared for export.

2) If the Coffee is not exported on the date on which it shall have been exported and in the meantime the Council of Ministers increased the rate of the Tax, the exporter shall pay the difference between the increased rate and the rate that has actually been paid.

7. Refund

No refund to Tax once paid will be made.

8. Power to Issue Regulations

The Council of Ministers is hereby empowered to issue regulations amending the rate of the Tax specified under Article 4 of this Proclamation following fluctuations in the quantity and price of Coffee exported.

9. Duty to Cooperate

1) Any person or organization has the duty to co-operate with the Customs Authority in the implementation of this Proclamation.

2) The National Bank of Ethiopia has the duty to cooperate with the Customs Authority in the supply of information regarding the sales date of the Coffee, contract number, the name and address of the exporter, the quantity and price of the Coffee.

10. Formalities

The provisions concerning customs formalities of export merchandise under the Re-Establishment and Modernization of Customs Authority proclamation No. 60/1997 shall apply to Tax payable in accordance with this Proclamation.

11. Repeals

The following laws are hereby repealed:

1) Transaction Tax Proclamation No. 205/1963

2) The third schedule (export duties) attached to the Customs Tariffs Regulation No. 42.1976.

3) Coffee Surtax Regulation No. 280/1964 and all subsequent amendments.

4) Cess on Coffee Exported from Ethiopia Regulations No. 47/1976.

12. Transitory Provisions

Customs duty, transaction tax, Surtax and Cess due prior to the coming into force of this Proclamation shall be paid in accordance with the relevant laws then in force.

13. Effective Date

This Proclamation shall enter into force as of the 19^th day of February, 1998.

Addis Ababa, this 19^th day of February, 1998.

NEGASO GIDADA (DR.)

PRESIDENT OF THE FEDERAL DEMOCRATIC

REPUBLIC OF ETHIOPIA

ETHIOPIAN TAX and CUSTOMS LAWS

Ethiopian tax and customs laws is characterized by frequent repeal and amendments. The number of proclamations, regulations and directives makes it to some extent difficult to understand this area of law. In order to make it easy for researchers, business persons and others interested in knowing Ethiopian tax and customs laws I have prepared this compilation. It contains a subject index and a guide to repealed laws. Fortunately, I was able to obtain some statutes enacted before 1995.

Currently, the administration and enforcement of tax and customs laws is centralized under a single agency i.e. Ethiopian Revenue and Customs Authority. The establishment act of the Authority has been amended 4 times and lastly the recent proclamation establishing the Authority, Proc 587 Ethiopia Revenues and Customs Authority  has repealed all previous legislations.

Compared to other administrative agencies in Ethiopia, the Ethiopian Revenue and Customs Authority has a unique (or may be odd) features. This unique feature could be best understood from the constitutional principle of separation of powers perspective. According to article 6 of the establishment proclamation, the Authority is responsible to establish and implement modern revenue assessment and collection system.  It is also empowered to examine goods and means of transport entering into or departing from Ethiopia through customs ports, frontier posts and other customs stations, and ensure that customs formalities are complied with. In addition to such administrative powers it is also given prosecution and investigative powers over tax and customs offenses. The proclamations also instructs the Federal police to organize and deploy police force to prevent criminal offences committed in violation of customs and tax laws. Federal courts are also instructed organize customs and tax divisions that enable efficient enforcement of customs and tax laws. Irrespective of the civil servants proclamation no 515 that regulates employment conditions of civil servants; employees, prosecutors and investigators of the authority are governed by a separate regulation of the Council of Ministers ans Directive of the Authority.  Irrespective of the legal analysis, the real implications of the cumulative powers of the authority in light of the constitutional principle of separation of powers, requires practical research.

Below you will find Ethiopian tax and custom laws arranged in topics and sub-topics. I have made a lot of efforts to make this a complete guide. Please do leave me a message if there is any law not included here.

ETHIOPIAN TAX  and CUSTOMS LAWS

RepealedTax and Customs Laws

DIRECTIVES

ALL DIRECTIVES of ETHIOPIAN REVENUE and CUSTOMS AUTHORITY

TAX DIRECTIVES of MINISTRY of FINANCE and ECONOMIC DEVELOPMENT

pre-1995 STATUTES

(SOURCE:  Foreign Tax Law, Inc. Website: http://www.foreignlaw.com)

AGRICULTURAL INCOME TAX PROCLAMATION NO. 77 of 1976

CAPITAL GAINS TAX PROCLAMATION NO. 108 of1994

INCOME TAX Law Proclamation No. 173 of 1961

MINING TAX PROCLAMATION NO. 53 of 1993

PETROLEUM TAX PROCLAMATION NO.296 of 1986

SALES AND EXCISE TAX PROCLAMATION No.68o of 1993

STAMP TAX PROCLAMATION NO. 334 of 1987

CUSTOMS LAWS

PROCLAMATIONS

Proc No. 622- 2009 Customs Proclamation

Proc No. 249-2001 Export Trade Duty Incentive Scheme Establishment

Proc No. 173-1999 Pre-Shipment Inspection Scheme Establishment

Proc No. 60-1997 The Re-Establishment and Modernization of Customs Authority

Reg No. 108-2004 Customs Clearing Agents

BILATERAL AGREEMENTS

Procl No 540 Agreement on Customs Cooperation

REGULATIONS

Reg No. 2-1996 Customs Tariffs (Amendment)

Reg No. 6-1996 Customs Tariffs Council of Ministers (Amendment)

Reg No. 11- 1996 Customs Tariffs Council of Ministers (Amendment)

Reg No. 24-1997 Customs warehouse License Issuance

Reg No, 25-1997 Customs Tariffs Council of Ministers (Amendment)

Reg No. 37-1998 Freight Forwarding and Ship Agency License

Reg No. 48-1998 Customs Tariffs Council of Ministers (Amendment)

Reg No. 56-1999 Pre-shipment Inspection Service Fees

Reg No. 55-1999 Customs Tariffs Council of Ministers (Amendment)

Reg No. 89-2003 Customs Tariffs Council of Ministers (Amendment)

Reg No. 80-2003 Customs Tariffs Council of Ministers (Amendment)

Reg. 153 Customs Tariffs (Amendment)

TAX LAWS

Reg No 139 Obligatory Use of Sales Register

Reg No. 75-2001 Tax Withholding Scheme Application

SUR- TAX

Reg No. 59-1999 Payment of Sur- Tax on Import Goods

Reg No. 69-2001 Repeal of Sur-Tax on Imported Goods

Reg No. 133 Import Sur-Tax

STAMP DUTY

Proc No. 110-1998 Stamp Duty

Proc No. 612-2008 Stamp Duty (Amendment)

SALES and EXCISE TAX

ProcNo. 610-2008 Excise Tax (Amendment)

Proc 570 Excise Tax (Amendment)

Proc No. 307-2002 Excise Tax Proclamation

Proc No. 228-2001 Sales and Excise Tax (Amendment)

Proc No. 77-1997 Sales and Excise Tax (Amendment)

Proc No. 237-2001 Sales and Excise Tax (Amendment)

Proc No. 149-1999 Sales and Excise Tax (Amendment)

INCOME TAX

Proc No. 608-2008 Income Tax (Amendment)

Proc NO. 286-2002 Income Tax Proclamation

Proc No. 227-2001 Income Tax (Amendment)

Proc No. 36-1996 Income Tax (Amendment)

Reg No. 43-1998 Income Tax (Amendment)

Reg No. 78-2002 Income Tax

TAX ON EXPORT GOODS AND MINING OPERATIONS

Proc No. 23-1996 Mining Income Tax (Amendment)

Proc No. 287-2002 Tax on Coffee Exported from Ethiopia (Amendment)

Proc No. 99-1998 Tax on Coffee Exported from Ethiopia

Proc No. 226-2000 Petroleum Operations Income Tax (Amendment)

Proc 567 Raw and Semi Processed Hides Skins Export Tax

Proc No 543 the revised Export Trade

Reg No. 73-2001 Tax Amendment on Exported Coffee

TURNOVER TAX

Proc No. 308-2002 Turnover Tax

Proc No. 611-2008 Turnover tax (Amendment)

VALUE ADDED TAX

Proc No. 285-2002 Value Added Tax

Proc No.609-2008 Value Added Tax (Amendment)

Reg No. 79-2002 Value Added Tax

TAX ADMINISTRATION , AGENCY STRUCTURE, POWERS, FUNCTIONS and DUTIES

Proc No. 233-2001 Federal Tax Appeal Tribunal Establishment

Proc No. 368-2003 Re-Establishment and modernization of customs Authority

Proc No. 125-1998 The Customs Authority (Amendment)

Proc No. 60-1997 The Re-Establishment and Modernization of Ethiopian Customs Authority

Proc No. 5-1995 Federal Government Revenues Board Establishment

Proc 587 Ethiopia Revenues and Customs Authority

BILATERAL AGREEMENTS

Proc No 508-2006 Agreement between the government of the

Proc No 507-2006 Agreement between the government of Ethiopia and Peoples’ Democratic Republic of Algeria for the Avoidance of Double Taxation

Proc No.479 Agreement between the Government of the Federal Democratic Republic of Ethiopia and the Government of the Republic of South Africa for the Avoidance of Double Taxation

Proc No. 505 Convention between the Government of the Federal Democratic Republic of Ethiopia and the State of Israel for the Avoidance of Double Taxation and Prevention of Fiscal Evasion

Proc No. 480 Agreement between the Government of the Federal Democratic Republic of Ethiopia and the Government of the Republic of Turkey for the Avoidance of Double Taxation

Proc No. 296-2002 Agreement for the Avoidance of Double Tax

Proc No. 249-2001 Export Trade Duty Incentive Scheme Establishment

Proc No. 223-2000 Agreement with the Government of the Russia

Proc No. 95-1998 Convention for the Avoidance of Double Tax

Proc 585 Agreement between the Federal Democratic Republic of Ethiopia and the Czech Republic for the Avoidance of Double Taxation

584 Agreement between the Governments of the Federal Democratic Republic of Ethiopia and the Government of French Republic for the Avoidance of Double Taxation

THE LAW OF CORPORATE TAXATION IN ETHIOPIA

BERHANE G/MARIAM

ADVISOR: PROFESSOR TILAHUN TESHOME
SUBMITTED TO:
THE SCHOOL OF GRADUATE STUDIES IN PARTIAL FULFILLMENT OF THE DEGREE OF MASTERS IN BUSINESS LAWS (LL.M) ADDIS ABABA,

JANUARY 15, 2010
ADDIS ABABA UNIVERSITY SCHOOL OF GRADUATE STUDIES

Abstract
The taxation of business organizations generally falls into two basic models-“Corporate” taxation and “Partnership” taxation. Corporate taxation typically imposes a tax on the income of certain types of business organizations and also taxes the profits distributed to the holders of the
ownership interests. The partnership taxation model, on the other hand, taxes the income derived by the organization directly to the owners whether or not distributed. This Paper assesses the treatment of corporate taxation in the Ethiopian tax law and argues that the corporate tax issues are not properly addressed in a manner that attracts corporate business investment.

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 of the tax on the added value created wherever a sales transaction

WHEREAS, the value added tax minimizes the damage that may be caused by attempts to avoid and evade the tax and helps to ascertain the profit obtained by the taxpayers;

WHEREAS, the tax enhance saving and investment as it is a consumption tax and does not tax capital;

WHEREAS, replacement of the current sales tax by value added tax enhances economic growth and improves the ratio relationship between Gross Domestic Product and Government Revenue;

NOW, THEREFORE, in accordance with Article 55(1) and (11) of the Constitution, it is hereby proclaimed as follows:

SECTION ONE

General

1. Short Title
   This proclamation may be cited as the “Value Added Tax Proclamation No.285/2002.”
2. Definitions
   For the purpose of this Proclamation, unless the context otherwise requires:
   1. ” accounting period” means a calendar month. The month of Nahase and Pagumen shall be aggregated and treated as one calendar month;
   2. “Agent” means any person who acts on behalf of and on instruction from another person;
   3. “Association of persons” means an association of individuals or an association that includes one or more members who are not individuals, but not including any association falling within the definition of “body”;
   4. “Authority” means the Federal Inland Revenue Authority;
   5. “Body” means any company, registered partnership, entity formed under foreign law resembling a company or registered partnership, or any public enterprise or public financial agency that carries out business activities including body of persons corporate or unincorporated whether created or recognized under a law in force in Ethiopia or elsewhere, and any foreign body’s business agent doing business in Ethiopia behalf of the principal:
   6. “Export” means taking goods out of Ethiopia;
   7. “goods” means all kinds of corporeal movable or immovable property, thermal or electrical energy, heat, gas, refrigeration, air conditioning, and water, but does not include money;
   8. “Money” means:
      1. a coin or note that is legal tender in Ethiopia; or
      2. a bill of exchange, bank draft, promissory note, postal order, or money order; or
      3. a stamp, from or card that has a monetary value and is sold or issued by the Government for the payment of any fiscal charge leveled under any law except where the coin, note, stamp, from, or card is disposed of as a collector’s piece, an investment article, or an item of numismatic interest;
   9. “Import of Goods” means bringing goods into Ethiopia according to the customs legislation;
   10. “Permanent Establishment” means a fixed place of taxable activities through which those activities of a person are wholly or partly carried on. The following shall, in particular, be considered to be a permanent establishment, an administrative office, branch, factory, workshop, mine quarry or any other place for the exploitation of natural resources, and a building site or place where construction and/or assembly works are carried out.                                                                             READ MORE

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. Mizan’s articles aim at interpretation, description, exploration and diagnosis towards the solution of problems (or legal issues) including proactive critique and projection that assist the development of laws.(Source African Journals on-line   http://www.ajol.info)

BETWEEN ‘LAND GRABS’ AND AGRICULTURAL INVESTMENT: LAND RENT CONTRACTS WITH FOREIGN INVESTORS AND ETHIOPIA’S NORMATIVE SETTING IN FOCUS

Elias N. Stebek

Abstract

This article examines whether the land rent contracts and the Ethiopian legal framework on rural land use rights can assure win-win mutual benefits expected from large-scale land transfers to foreign investors. The article further examines the challenges in the realization of the Seven Principles for Responsible Agricultural Investments prepared by FAO, IFAD, UNCTAD and the World Bank Group as a framework of standards for the current global dialogue on large-scale farmland acquisitions. I argue that land-use insecurity in the Ethiopian context results from the extensive powers of executive offices that are empowered to dispossess holders and reallocate land to investors. These powers can be even more discretionary where land transfers are made without prior mapping and demarcation of protected forests and wildlife, and where registration and the issuance of land-holding certificates to smallholder farmers and pastoralists have not yet been made. The article suggests the need to rectify the gaps in the land transfer contracts and most importantly, the need to render the government a custodian (and not owner) of land in conformity with the FDRE Constitution and to ensure that the termination of land use rights is decided by courts so that executive offices would not perform the dual functions of revoking and reallocating rural land use rights.

Download Full TEXT

THE POLITICS UNDERPINNING THE NON-REALISATION OF THE RIGHT TO DEVELOPMENT

Belachew Mekuria Fikre

Abstract

The right to development stands out as one of the controversial rights ever since its articulation in the 1970s. The adoption of the 1986 United Nations Declaration on the Right to Development underlines the importance of international cooperation for it to be realised. I argue that the emphasis on ‘development aid’ rather than the broader ‘development cooperation’ has contributed a great deal to the politicisation of the right and consequently undermined its materialisation. Indeed, there is the need for semantic and conceptual clarity in the use of the term ‘international assistance and cooperation’ that has deceptively supplanted ‘international cooperation.’ While the former is a term used under Article 2(1) of the International Covenant on Economic, Social and Cultural Rights with a view to laying down the broader States Parties’ obligations, the latter is what the Declaration on the Right to Development exclusively employs. I argue that even if development assistance is indispensable, taking it as the sole approach to the realisation of the right to development is both wrong and unhelpful.

Download Full TEXT

ETHIOPIAN LAW OF INTERNATIONAL CARRIAGE BY AIR: AN OVERVIEW

Hailegabriel G. Feyissa

Abstract

Ethiopia’s aviation history goes back to the late 1920s. And, carriage of goods and passengers by air dates at least as far back as the 1940s – the decade which witnessed the establishment of Ethiopian Air Lines Corporation (now Ethiopian Airlines). Despite Ethiopia’s relative success in commercial aviation, domestic literature on commercial air law has been scanty. Court decisions involving air carriage are rare, and one can seldom find a course on air law in the curricula of Ethiopian law schools. This article is an attempt to briefly address the gap in literature and encourage further academic discourse on Ethiopian law of air carriage with particular attention to the law and practice regarding international carriage by air.

Download Full TEXT

TO TAX OR NOT TO TAX: IS THAT REALLY THE QUESTION?  VAT, BANK FORECLOSURE SALES, AND THE SCOPE OF EXEMPTIONS FOR FINANCIAL SERVICES IN ETHIOPIA

Taddese Lencho

Abstract

The Ethiopian Value Added Tax of 2002 follows the standard approach of exempting financial services from VAT. Not all ‘financial services’ are, however, exempted from VAT. A number of services provided by the financial institutions are made taxable by the VAT laws of Ethiopia. No subject in this regard has probably attracted as much attention and controversy as that of sale by foreclosure of property held as security by banks. Both sides (i.e., members of the financial industry and the tax authorities) seemed locked in their conviction over the treatment of foreclosure sales in VAT. Members of the financial industry (in particular banks) are convinced that foreclosure sales enjoy the privilege of exemption in VAT while some within the Tax Authorities are equally convinced that foreclosure sales should be chargeable with VAT. These controversies have played out in the courtrooms, the press and a number of communications between the Tax Authorities and the members of the financial industry. This article examines these controversies and analyzes the scope of exemptions for financial institutions under Ethiopian VAT laws.

Download Full TEXT

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 and Customs Authority Consolidated Tax and Customs Directives

የተጠቃለሉ የቀረጥ ግብር እና ጉምሩክ መመሪያዎች

National Bank of Ethiopia

LICENSING AND SUPERVISION OF BANKING BUSINESS Consolidated National Bank Directives

LICENSING AND SUPERVISION OF INSURANCE BUSINESS Consolidated National Bank Directives

LICENSING AND SUPERVISION OF THE BUSINESS OF MICRO-FINANCING INSTITUTIONS Consolidated National Bank Directives

Consolidated Foreign Exchange Directives

National Election Board

Consolidated National Election Board Directives (English)

የኢትዮጵያ ብሔራዊ የምርጫ ቦርድ መመሪያዎች

Ethiopian Broadcasting Authority

Consolidated Ethiopian Broadcasting Authority Directives

የመንግስት ቤቶች ኤጄንሲ (Agency for Government Houses Directive)

(የመንግስት ቤቶች ኤጄንሲ በሚያስተዳድራቸው ቤቶች የተፈፀሙ ህገ-ወጥ ተግባራትን ስርዓት ለማስያዝ እንዲቻል ተሻሽሎ የተዘጋጀ መመሪያ)

Consolidated Ministry of Education Directives

ትምህርት ሚኒስቴር

• በትምህርት ተቋማት የአምልኮ ሥርዓትን በሚመለከት የወጣ መመሪያ
• የግል ከፍተኛ ትምህርት ተቋም የመጀመሪያ ዱግሪ ትምህርት የዕውቅና አሰጣጥ መመሪያ
• ከቴክኒክና ሙያ ትምህርትና ሥልጠና መስክ ወደ ከፍተኛ ትምህርት ተቋም መሸጋገሪያ መመሪያ

Consolidated Ethiopian Investment Agency Directives

የተጠቃለሉ የኢትዮጵያ ኢንቨስትመንት ባለስልጣን መመሪዎች

Consolidated Charities and Societies Agency Directives

የተጠቃለሉ የበጎ አድራጎት ድርጅቶችና ማህበራት ኤጀንሲ መመሪያዎች

Consolidated Ethiopian Athletics Federation Directives

የተጠቃለሉ የኢትዮጵያ አትሌቲክስ ፌዴሬሽን መመሪያዎች

Consolidated Ministry of Construction and Urban Development Directives

የተጠቃለሉ የከተማ ልማትና ኮንስትራክሽን ሚኒስቴር መመሪያዎች

For list of Directives included in Each directives CLICK HERE

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 and repealed. With the ever increasing quantity of legislations issued by the law maker and subordinate organs, sometimes it may happen that a provision of the law be repealed twice. Here are two instances:

A.)  Proclamation No. 287/2002 (Tax on Coffee Exported from Ethiopia (Amendment) Proclamation) is an amendment to Proclamation No.99/1998 (Tax on Coffee Exported from Ethiopia.) One of the provisions of the previous law which was amended by Proclamation No. 287/2002 is Article 4. This Article provides that the rate of Tax payable on Coffee exported from Ethiopia shall be 6.5% (six and point five per cent) of the FOB price. FOB is defined in the proclamation as selling price of coffee quoted at the port of loading, agreed between the Coffee exporter and his customer and approved by the National Bank of Ethiopia, from which freight and insurance costs are excluded.

Article 2(1) of Proclamation No. 287/2002 mainly amends the tax rate lowering  it to zero. It reads:

Article 4 of the proclamation is deleted and replaced by the following new Article 4.

“4. The rate of the Tax which has been 6.5% (six and point five per cent) shall be zero”

However, the deletion and replacement to article 4 of Proclamation No.99/1998 is a double repeal as it has already been deleted by Council of Ministers Regulations No.73/2001(Tax Amendment on Exported Coffee Council of Ministers Regulations.)

Article 2 of the regulation reads:

2. Amendment

Article 4 of the Tax on Coffee Exported from Ethiopia Proclamation No.99/1998 is deleted and replaced by the following new Article 4:

4. Rate of the Tax

1) The Rate of the Tax shall be 6.5% (six and point five per cent) of the FOB price.

2) Notwithstanding the provisions of Sub-Article (1) above, no tax shall be levied if the FOB price of the coffee exported is:

(a) Below 105 cents (one hundred five cents) per pound for washed coffee;

(b) Below 70 cents (seventy cents) per pound for unwashed coffee.

By way conclusion, it means that article 4 of Proclamation No.99/1998 was repealed by Proclamation No. 287/2002 after it [Proclamation No.99/1998] was repealed by Regulations No.73/2001.

B.)  Article 17(1) of the Census Commission Establishment proclamation No. 84/1997 states that the Population and Housing Census Commission Establishment Proclamation No.32/1992 is repealed. However, Proclamation No.32/1992 was again repealed for the second time by article 18(1) of Proclamation No. 180/1999 (Census Commission Establishment Proclamation)

The problem seems to have been created due to failure of parliament to set exact expiry date for Proclamation No.32/1992. Even though it [Proclamation No.32/1992] was expressly repealed by Proclamation No. 180/1999, its applicability was extended for indefinite period of time. According to article 19 of proclamation No. 84/1997, the previous proclamation (32/1992) will remain applicable with respect to census undertakings not completed and until such time that the Secretariat (of the Census Commission) is properly organized. Hence, someone has to wait until he/she is told that the Secretariat (of the Census Commission) is properly organized to verify whether the proclamation is active or not. It is a subjective condition and no one could for sure know that it is actually repealed. When I say no one, it includes the House of People’s Representatives. That is why it repealed the same law twice.

What is more interesting is article 20 of Proclamation No. 180/1999. It reads:

“Notwithstanding the provisions of Article 18 (l) of this proclamation, Proclamation No. 32/1992 shall remain applicable until such time that the Secretariat is properly organized.”

It may be confusing, but this article seems to suggest that Proclamation No. 32/1992 which was repealed twice is still active for some unknown time in the future… until such time that the Secretariat is properly organized! By the way, why was it so difficult to organize the secretariat of the Census Commission? [It took more than two years!]

Repeal for the unusual ground

Why is a law repealed? There may be so many convincing justifications to repeal a law, but definitely the following two cases are wrong [I mean may be unusual] answers to the question.

·         National Lottery Administration Re-establishment Proclamation No.535/2007

[Article] 22 Repealed and Inapplicable Laws

1/ The National Lottery Administration Re-establishment Proclamation No. 510/2007 .having not been published as endorsed by the House, is hereby repealed

·         Addis Ababa City Government Revised Charter Proclamation No. 361/2003

[Article] 67. Repealed Laws

1) The Addis Ababa City Government Revised Charter Proclamation No. 311/2003, having been published with its contents changed without following the Legislative Procedure, is hereby deleted and replaced by this Charter

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 the council of Ministers Regulations to provide for the obligatory use of sales Register machines No 139/2007.

PART ONE

GENERAL

 2.      Short Title

This Directive may be cited as the “Directive issued to provide for the use of sales register machines No 46 /2007”.

3.      Definition

 In this directive:-

1. “Machine” Means a sales register machine.
2. “Machine identification code” means a code that uniquely identifies a machine and is provided by the Authority.
3. “User” mean a person or body that is obliged to use a sales register machine under the Regulation and this directive.
4.  ”Service Center” means a body registered by the Tax Authority and certified by an accredited Sales Register Supplier to carry out control, maintenance and repair of machines.
5. “Service person” means an authorized person who performs control, maintenance and repair of sales register machines, on the basis of a contract entered between the service center and the user.
6. “Fiscal Documents” mean sales receipts, refund receipts, daily sales and periodical summary reports.
7. “Fiscal Logo” means a graphical symbol which is printed on each machine generated fiscal document.
8. “Terminal” means a two way data transfer communication device that is connected to the sales register machine and interfaces with the Tax Authority’s server through wireless communication.
9. “Inspection booklet” means a maintenance and inspection recording booklet that must accompany each machine and bears the unique registration number of the machine.
10. “Z-report” means a summary sales report printout generated by a sales register machine at the close of each session.
11. “Regulation” means the Council of Minister’s Regulation to provide for the obligatory use of sales register machines.
12. Other words and phrases used in this directive shall have the same meaning assigned to them as in the Regulation.

PART TWO

THE USE OF SALES REGISTER MACHINES

 4.      Sales Register Machines

A Sales Register Machine installed at a sales point, in addition to its basic features, must contain:

1. its own fiscal memory
2. a device for the customer’s display with minimum size of 7mm high characters, and which can display a minimum of 8 digits displaying the maximal value for the total amount of the fiscal slip; this device must be legible for the customers regardless of the visibility conditions
3. its own printing system that ensures the simultaneous printing of fiscal slips and of journals; the printing system must ensure minimum 18 characters/line of the document, having characters of minimum 2,5mm height
4. a display for the operator
5. ensure the continuity of the RAM memory and of the real time clock so as to permit the resuming of an operation interrupted by a power supply stop and its proper finalizing

5.      Taxpayers Obliged to use Sales Register Machines

1. The Authority will announce, by Public Notice, the commencement period of the obligation to use sales register machines for each category of taxpayers.

6.      Fiscal Logo

All fiscal documents printed and issued by a machine must have a fiscal logo as shown in the attached Annex 1 of this directive.

7.      Prohibition of the use of a Sales Register Machine for Training Purposes

1. A taxpayer’s sales register machine should not be operable in training mode.
2. Training on the use of machines should be conducted at the Supplier’s premises using machines designated for training.

PART THREE

ACCREDITATION OF MACHINE SUPPLIERS AND  MACHINES

 8.      Accreditation of a Machine Supplier

1. Prior to importing and or supplying machines, a supplier should be accredited by the Authority.
2. The Authority will announce, by Public Notice, the commencement period for submission of application for Supplier Accreditation.
3. An application for accreditation as a supplier must contain the following information:
   1. Name, address, trade name, TIN, trade license;
   2. As per article 9 of this directive, a statement of the supplier’s willingness and capacity to provide the required bank guarantee;
   3. A list of service centers with which it has signed agreements for delivery, installation, inspection, repair and maintenance of machines and all necessary documents required by the provisions of article 13 of this directive.                                                                                                                                                                    9. Obligations of Machine Suppliers

Suppliers of machines and terminals which obtain accreditation shall have the obligation to:

1. establish a service center with trained service technicians, stock the necessary spare parts, and guarantee the machine users that the maintenance and service of  machines will be conducted according to the contract entered  with authorized service centers;
2. ensure that sales register machines and terminals submitted for accreditation are manufactured  according to international standards and regulations that specifically bear the EMI(EN55022), EMS(EN55024) and (EN 60950) marking ;
3. provide the Authority with samples of cash register machine, fiscal printer, GPRS terminal and  software used if the machine is a point of sales machine;
4. cover the expenses for testing and demonstration of machines for which accreditation is requested;
5. submit list of machines imported to the Authority every time there is an import;
6.  guarantee the supply of spare parts for machines and terminals for a minimum of 5 (five) years starting from the date of sale;
7. repair malfunctions of machines and terminals within 48 hours of being reported to the service center;
8. provide training  to machine users;
9. ensure that contracted service centers’ personnel have training up to the machine manufacturer’s training standards and obtain certifications of competence issued by the supplier;
10. notify all its users within 3 days of the revocation of its supplier’s or machine accreditation by the Authority;
11. notify its users and the Authority within 3 days of the cessation of activities or termination of contract with any of its service centers;
12. notify the Authority if any termination of contract between any user and its service center within 3 days of such event;
13. A machine supplier is required to file a quarterly report to the Authority that lists the machines sold, including the manufacturer’s serial number, model number, user name, trade name, TIN, business address and the date of sale.
14. A machine supplier is required to maintain information of imported machines and sold machines, including the manufacturer’s serial number, user name, trade name, TIN and business address for at least 10 years from the date of sale.10.   Performance Guarantee Required to Obtain Machine Supplier Accreditation

1.  In order to obtain accreditation a supplier must provide a bank or an insurance guarantee in addition to fulfilling the conditions specified under the Regulation and in this directive.
2. The supplier is required to submit the above performance guarantee with the application for accreditation in the amount of Birr 1, 000,000.00 (One Million Birr).  The guarantee should be valid for five years and should be renewed every year.
3. The performance guarantee must be issued by a Bank or an Insurance company authorized by the National Bank of Ethiopia, and must be submitted according to the format issued by the Authority.
4. The performance guarantee shall be used to compensate any damages that may arise due to the supplier’s failure to meet any of its obligations stated in this directive.

11.   Application for Accreditation of Machines

An application for machine accreditation must list the following description of the machine to be accredited and must be filed using the forms attached to annex 2 of this directive.

1. Manufacturer, Supplier’s Name, address, trade name, Taxpayers Identification Number, Value Added Tax registration number of the applicant.
2. The model number, type of internal memory (whether the grand total data stored can be reset) and the condition of the machine (new or used).
3. If the machine is a cash register or fiscal printer, whether the supplier provides a complete system including GPRS terminal and SIM card for data transfer.
4. If the machine is a fiscal printer, the type of electronic journal used or if the machine is a cash register, the number of paper rolls or the type of electronic journal used.
5. The number of tax rates the machine can accommodate in its fiscal memory to show the sale of goods and services with their corresponding tax rates.
6. The maximum number of Z-reports the fiscal memory can hold;
7. Other features of the machine listed on the form.

 12.   Attachments  to the  Application of Machine Accreditation

1. The following attachments must be submitted along the application for machine accreditation:
   1. copy of the supplier’s accreditation certificate and business license;
   2. sample of a machine generated receipt that contains information provided in the provisions of Article 4 of the Regulations and formatted according to the samples attached in annex 1 of this directive;
   3. sample Z-repot that shows the session’s sales and total sales recorded in the machine and formatted according to the samples attached in annex 1 and 3 of this directive;
   4. copy of the Point of Sales(POS) software if the machine is a POS;
   5. technical design and program description of the machine(s) being submitted for accreditation;
   6. Operating manual.
   7. If any of the documents listed under sub article 1 of this article are missing, the application will be rejected.

PART FOUR

REGISTRATION AND OBILGATIONS OF A SERVICE CENTER

1. 13.   Application for Registration of a Service Center 

1. An application for registration of a service center shall be submitted to the Authority through a supplier having a contract with the service center for the repair, maintenance and control activities of sales register machines and terminal.2.      The application for registration of a service center must be accompanied by the following information:1. business license  for the installation, maintenance and repair of electronic  equipment, business address, Taxpayer’s identification  number, telephone  No;

   2. copy of the contract entered with a machine supplier for the repair and maintenance of accredited machines;

   3. copy of the contract entered into with the machine supplier to train service center employees;

   4. information regarding employees of the service center including Names, Company Identity Card Numbers, full addresses, training certificate numbers issued by the supplier and criminal records;

   14.   Obligation of a Service Center

1. A service center registered with the Authority must:
2. have a contract with the machine user for the control, repair and maintenance of accredited and registered machines.
3. submit annually to the Authority through its contracting supplier, the list of employees who carry out the control, repair and maintenance of machines and terminals.
4. A service center shall carry out control, repair and maintenance of each machine and terminal at least once every 12 (twelve) months commencing from the date of operation.
5.  A service center shall keep accurate records of its employees and the seals attached to each machine and terminal.
6. A service center shall notify to the Authority of any changes in the information submitted under the provisions of sub article 1 of this article within 48 hours of such change.15.   Obligations of Employees of a Service Center    

Employees of a service center shall have the obligation to:-

1. show their identity cards to user of machines and terminals as well as to inspectors of the Authority when requested;
2. keep confidential all sales register data exposed while performing their duties.;
3. promptly record in the inspection booklet and notify the service center and the Authority if any of the following is noticed about a  machine or terminal:
   1. seal has been scrapped,;
   2. defective or not functioning as prescribed by the Regulation and this directive;
   3. non accredited and or unregistered equipment;
   4. unauthorized changes or indications of attempt to change data and parts of machine and or terminal;

PART FIVE

ORGANIZATION, DUTIES AND RESPONSIBILITIES OF AN ACCREDITATION BOARD

 16.   Organization of the Accreditation Board.

1.      The Accreditation Board established pursuant to the provisions of article 12 of the Regulation is made up of members representing the following institutions:

a. Ministry of Revenue ————————————————————-Board Chairman

b. Ministry of Finance and Economic Development————————————–Member

c. Ethiopian Quality and Standards Authority ——————————————–Member

d. Ethiopian Telecommunication Corporation———————————————Member

e. Federal inland Revenue Authority ——————————————————-Member

f. Addis Ababa Administration Revenue Agency—————————————–Member

g. Oromia Regional State Revenue bureau————————————————-Member

h. Head of the office of the board ———————————————————-Secretary

2. The Board, Secretary, and all other required staff assigned by the head of the Authority shall have its offices at the premises of the Authority.

3. The Board members and the secretary will get monthly allowances for their services.  The amounts shall be determined by the Minister.

4. The tenure of the Board members shall be two (2) years and can be extended as necessary.

17.   Duties and Responsibilities of an the Accreditation Board

1)      The Accreditation Board shall have the following duties and responsibilities:

a)      Verify the applications submitted for accreditation of machine supplier, machine, terminal and registration of a service center;

b)      Validate the submitted bank guarantees and evidence required to accompany the application for accreditation;

c)      Witness the testing of  machines and/or terminals and verify that the results meet the accreditation requirements set in the Regulation and this directive;

d)     Visit machine suppliers’ and service centers  to verify that the conditions specified by the regulation and this directive are complied with;

e)      Notify applicants to complete any missing supporting documents required to accompany the application for accreditation, within 3 days;

f)       Submit its recommendation to the Head of the Authority within 5 days commencing from the date of submission of the application accompanied by complete supporting documents required by the Regulation and this directive.;

g)      Prepare list of accredited machines, terminals, suppliers and registered service centers for posting on the Authority’s website;

2)      Submit semi-annual performance reports to the head of the Authority;

18.   Procedures of the Accreditation Board   

1. The Board shall have regular meetings every 15 (fifteen) days or earlier if a meeting is called by they Board chairman;
2. More than half of the board members must be present to attain a quorum;
3. Where vote is required, the recommendation supported by the majority of the members of the Board is considered as the Board’s recommendation;
4. Where there is a tie, the recommendation supported by the chairman of the Board shall be the Board’s recommendation;
5. The Board shall prepare its own internal rules.19.   Duties and Responsibilities of the Board  Secretary

The Secretary (head of the office) is accountable to the chairman of the Board shall have the following duties and responsibilities:

1. manage the Board’s office, including equipping the office and staffing the necessary positions;
2. properly register accreditation applications submitted to the Board;
3. prepare agendas for  Board meetings;
4. keep the minutes of Board meetings;
5. prepare quarterly  performance  reports of the office;
6. carry out any other tasks assigned by the chairman of the Board;

PART SIX

PREPARATION OF SALES REGISTER MACHINES AND  TERMINALS FOR OPERATION

20.   Preparation of Sales Register Machines for use. (Fiscalization)

A sales register machine is made operational in the manner and accordance to the following activities:

1. A sales register machine shall be made operational by a service person in the presence of an inspector from the Authority;
2. A sales register machine must be connected to a terminal before it begins operation.  If the sales register machine is a cash register, the terminal is directly connected to it, or if it is a Point of Sale, the terminal is connected to the fiscal printer;
3. The machine identification code/registration number shall be posted on a visible part of the machine and should not be removed at any time;
4. A service person must register the user’s name, trade type, address, TIN, machine identification code and the date and time of fiscalization into the fiscal memory during preparation of the machine for use;
5. A sales register machine shall be made ready for use at the premises of the service center;
6. A sales register machine is sealed by a service person in the presence of an inspector from the Authority, before it starts operation. On top of the wax seal, the service person must imprint his identity.
7. An inspector from the Authority verifies the accuracy of the steps taken in making the machine ready for use, the information stored in the fiscal memory in accordance to provisions of sub article 4 of this article, the proper sealing of the machine and finally, writes his/her opinion in the inspection booklet and places his signature;
8. Users must report to the Authority all purchases of machines and terminals by filling out the declaration forms prepared by the Authority.
9. The service center must confirm that the machine has accurately transferred the required information to the Authority’s server within the first 72 hours of operation;21.   Functional and Technical Characteristics of  a Terminal

1. The procedure for accreditation of a terminal follows the procedures that apply for the accreditation of a sales register machine.
2. A terminal which is either an independent or an integral part of the machine must possess a Global System for Mobile Communications/General Packet Radio Service, GSM/GPRS module, external GSM antenna /SIM card holder, internal memory, two RS232 serial ports (excluding the integrated terminal), real time clock with back up battery;
3. The terminal must also have the following technical characteristics:
   1. connectivity to the sales register machine through serial RS232 data  port;
   2. sealed protection of the upper and bottom cabinets to prevent access to SIM card and other internal components with;
   3. connectivity with the Tax Authority’s  server via GSM network of mobile operator using GPRS for data transfer;
   4. capacity of a two way data transfer in a virtual private Network (VPN) in a manner that is specifically defined, maintained and secured by the mobile operator;
   5. ability to use file transfer protocol (FTP) for transferring data between terminal and the Authority’s server and vice versa;
   6. enable programming of necessary parameters for accessing VPN and the Authority’s server.

1. When accessing the Authority’s server the terminal must be capable of:

1. manual or  automatic activation  of serial communication with the sales register machine it’s connected to;
2. reading all the data from the fiscal memory of the sales register machine through a data port;
3. automatic initiation of data transfer according to the date and time defined by the Authority  as well as to upload sales data and download command data from the Authority’s  server;
4. continuous attempts of data transmission at certain time intervals until the transfer is successful;
5. flashing visual indicators depicting the of activities of the terminal;
6. Specifications of the terminal must be as per Annex 3 attached to this directive.22.   Sealing of Sales Register Machines & Terminals

1. In order to protect the internals of a sales register machines and terminals, their covers must be fastened by a special screw to the body of the machine.
2. The machine shall be sealed using a wax and stamped by the service person’s seal.  The seal should not be removed without being scrapped.
3. Once the outer cover of the machine is sealed, it must remain sealed until maintenance is required.
4. The opening and re-sealing of a machine can only be done by an authorized service person in the presence of an inspector from the Authority.23.    Defect of a Machine

In case of a machine failure that can not be remedied without breaking the seal, users must:

1. immediately cease the use of the machine and record  the time of the failure in the inspection booklet;
2. 2.   call and report the failure within two (2) hours of the failure to the service center and Authority and record the failure of the machine, description of the failure, the time of the failure, and the exact time of notification to the service center and the Tax Authority in the inspection booklet associated with the machine;
3. use a preprinted manual receipt authorized by the Authority until the failure is fixed or the defective machine is replaced.  However the transaction to be carried out using such manual receipts can not be for more than 5 days within any one year.

PART SEVEN

MACHINE GENERATED DOCUMENTS, INSPECTION BOOKLET AND NOTICE TO BE POSTED AT SALES LOCATION

24.   Various Documents Issued by the Sales Register Machine

1           Fiscal Documents

1. Fiscal documents include sales receipts, refund receipts, Z-reports and other reports for which samples formats prepared in English are provided in annex 1 of this directive.
2. If a foreign currency payment is made for a transaction authorized by the National Bank of Ethiopia, the receipt must show the type of foreign currency received in cash or if payment is made by debit or credit card, the trade name of the debit or credit card issuing company.
3. Modification or cancellation of a receipt is possible only before the total of the sale is computed.
4. A sales receipt must contain sold items and services, tax rate and shall have a sequential number starting from 0000001.
5. A refund receipt shall be issued to a client upon request and the sum of the refund payments shall be kept in a partition of the fiscal memory with out affecting sales’ totals.
6. A Z-report should contain the last sales receipt number and shall be transmitted to the Authority’s server via the terminal as shown in annex 1 and 3 of this directive.
7. A sales register system must allow the reading and printing of a summary report of sales between any two dates or by selecting two different Z-reports as required.
8. All fiscal documents shall contain a fiscal logo specified by the authority.

2           Non-fiscal Documents

1. For testing purposes during the preparation of a sales register machine or any other purpose different than registration of sales, a non-fiscal document must be printed with the logo “NON-FISCAL”.
2. The “NON-FISCAL” logo shall be printed on the heading, body and bottom line of  the receipt.
3. Non-fiscal documents must not contain the machine’s registration code, sales items, values and  the fiscal logo.
4. Under no circumstances can non-fiscal documents be used as evidence for sales of good or services.25.   Inspection Booklet

1. A supplier of machines must provide an inspection booklet for each accredited machine it sells.  The format of the inspection booklet shall be as described in Annex 4 of this directive.
2. A sales machine which does not have an accompanying inspection booklet shall not be put to use. An inspection booklet should always be kept at the place where the sales register machine is installed.
3. All findings of inspections made by the Authority’s inspectors with regard to the proper keeping of the inspection booklet, the general condition of the machine and its seal and the periods of machine breakdowns must be properly recorded in the inspection booklet. Where the machine is found to be defective, the user is required to give an explanation for the unreported defect and copy of such explanation should be attached with the inspection booklet.
4. The Authority’s inspector and the service person shall record on the inspection booklet the user’s notification of machine failure, the time of removal and attachment of the seal, the time the machine is put to use after repair, description of the defect, the period for which the machine was not in use, as well as other relevant information about the machine.
5. All records entered in the inspection booklet must be legible and signed by the appropriate personnel listing name, identity card number and the record’s entry date and time.26.   Notices to be Posted at Workplace

All users of a Sales Register Machines must put a conspicuous notice containing the following information at a place where the machine is installed:

1. name of the user, trade name, location of trade, TIN, accreditation and permit numbers for the Sales Register Machine;
2. text stating that “Incase of machine failure, sales personnel must issue manual receipts authorized by the Authority”;
3. text that reads “DO NOT PAY IF A RECEIPT IS NOT ISSUED”.

PART EIGHT

THE PROTECTION OF FISCAL AND PROGRAM MEMORIES AND THEIR REPLACEMENT

27.   Protecting the Fiscal Memor

1. The fiscal memory is protected in a special box placed in a specially modulated receptacle, which is an integral part of the Sales Register Machine case. The case of the fiscal memory box is clamped and sealed with a special material (epoxy resin) in such a way that the removal of the fiscal memory is impossible without destroying the cover.
2. The fiscal memory shall have the capacity to store at least 1,825 Z-reports (session summary reports).
3. When the fiscal memory is left with storage of 30 “Z-reports”, a warning will be printed on the succeeding “Z-reports” that reads, “FISCAL MEMORY NEAR FULL. REMAINING XX “Z-REPORTS”. When the memory is full the Sales Register Machine must automatically cease registering sales and only allow the reading of the fiscal memory content.28.   Replacing Memory

1. A fiscal memory in a sales register system can be changed if:
   1. it is full and the sales register machine can continue being used with a new fiscal memory;
   2. it is proved to be defective;
   3. the owner of the sales register machine is changed;
2. When a fiscal memory is changed, due to reason specified in sub article 1 of this article, it shall be changed by a service person from an appropriate service center in the presence of an inspector from the authority.  The new fiscal memory shall be installed and sealed and the process of changing it shall be recorded in the inspection booklet by the service person and the inspector from the authority.
3. A program memory can only be changed if it is damaged and the process of changing it shall be done as indicated in sub article 2 of this article.29.   Change of Ownership

1. If the ownership of a sales register machine is changed, the already installed and working fiscal memory of the machine should be taken out and replaced with a new one.  Appropriate sealing has to be performed as described under article 26 above.
2. In the event of ownership change, the new owner must enter into a contract with a registered service center and the accredited supplier that sold the machine to the original user must report the change of ownership to the Authority with five (5) days of such event.  The new user must also register the machine with the authority after the fiscalization of the machine as per article 19.

PART NINE

MISCELLANEOUS PROVISIONS

30.   The use of Receipts as Lottery Tickets 

The Minister of Revenue will issue directives on how the receipts printed by the sales register machines and issued to customers will be used as tickets for a special lottery.

31.   Reward to be Given to Informants  

The Authority will reward persons who provide objectively verifiable information regarding users who are in violation of their legal obligations to use a sales register machine in accordance with the Regulation and this directive.

32.   Transitory provisions

1. The Head of the authority may issue temporary supplier and machine accreditations until the Board to be established under this directive is operational.  All temporary accreditations shall be reviewed by the Board once it becomes operational.
2. In accordance with the provisions of Article 4 of this directive, until a public notice announcement is made by the Authority as to the commencement of the obligation to use sales register machine for a specific group of taxpayers, all taxpayers shall continue to use manual receipts that are registered with the Authority.33.    Prohibited Acts

1. The Head of the authority may issue temporary supplier and machine accreditations until the Board to be established under this directive is operational.  All temporary accreditations shall be reviewed by the Board once it becomes operational.
2. In accordance with the provisions of Article 4 of this directive, until a public notice announcement is made by the Authority as to the commencement of the obligation to use sales register machine for a specific group of taxpayers, all taxpayers shall continue to use manual receipts that are registered with the Authority.

The following acts are prohibited:

1. For users of sales register machines to:
   1. carry out transactions without issuing receipts printed by the sales register machine, except as provided by the Regulation and this directive for machines under repair;

i)        carry out business transactions:

ii)       without having a valid service contract with an authorized service center;

iii)    using unaccredited sales register machines;

iv)    using a sales register machine not registered with the Authority;

1. not connecting sales register machine to a Terminal;
2. failure to notify the Authority of name and address changes;
3. issuing refund receipts without properly recording the return of goods or customer’s request for refund, in the refund book;
4. failure to inform the Authority within 3 (three) days of termination of sales register machine use due to theft or irreparable damage;
5. failure to report machine malfunction to the service center and or Authority within 2 (two) hours;
6. failure to keep the inspection booklet besides a sales register machine;
7. obstruction of a sales register machine audit by a tax officer;
8. to change or destroy the fiscal seals of a sales register machine;
9. failure to have annual sales register machine inspections performed by a contracted service center;

1. For a supplier to:
   1. provide inaccurate or false information on the of application for supplier and or machine accreditation;
   2. not have a signed contract with the mobile operator that provides GPRS network service for data transfer;
   3. sell unaccredited machine by the Authority;
   4. fail to get a machine registration code for each machine from the Authority and or not affixing these acquired machine code stickers on a visible part of the machine;

1. For a service center to:
   1. failure to notify the Authority the replacement of  a fiscal memory within 2 (two) days;
   2. failure to perform annual technical inspections on a sales register machines that are under contract;
   3. deploy service person(s) that are not certified by the supplier and or not registered with the Authority;

1. For the service man
   1. dismantling and assembling sales register machines without the knowledge of the authorized service center and or the Authority;
   2. destroying seals on machines and changing machine parts on machines that have not reported any break down ;

1. For the inspector from the authority:
   1. dismantling and assembling sales register machines;
   2. issuing approval for fiscalization without the presence of a service person;
   3. changing the machine registration codes;
   4. failure to notify the Authority of wrongdoings within 24 hours from the time of the incident;34.   Imposition of Penalties Provided by the Regulations

The penalties provided by all tax laws, as appropriate, shall be imposed on any machine supplier, service center or machine user, for any violation of the Regulation and this directive.

35.  Effective Date  

This directive shall come in to force as of the 13^th day of August 2007.

                                                                                                     Addis Ababa, August 2007

 Melaku  Fenta, Minister of Revenues

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 ምንጩ በውሳኔው ላይ ባይገለጽም “በቁም መሞት” ከሚለው ሰውኛ አባባል እንደተቀዳ ያስታውቃል፡፡ አንዳንድ ጊዜ አንዳንድ ሰው ጊዜ ይጥለውና ከሰውነት ተራ ወጥቶ በቁሙ ይሞታል፡፡ አንዳንድ ጊዜ አንዳንድ ድርጅትም ማን እንደሚጥለው ባይታወቅም “ከህጋዊ ሰውነት ተራ ወጥቶ” በቁሙ ይከስማል፡፡ ድርጅት እንዲህ ሰውኛ ባህርይ የሚጋራ ከሆነ መሰል ሰውኛ አባባሎች ለድርጅት የሚውሉበት ጊዜ ሩቅ አይሆንም፡፡ ለምሳሌ…ለሕጋዊ ሰውነት መድሀኒቱ ሕጋዊ ሰውነት ነው! ለድርጅት መክሰም አነሰው! ሕጋዊ ሰውነትን ማመን ቀብሮ ነው እና የመሳሰሉት የሕጋዊ ሰውነት አባባሎች ሆነው በቅርቡ ዕውቅና ማግኘታቸው አይቀርም፡፡

በሰ/መ/ቁ 10009 ህጋዊ ሰውነቱን ሳያጣ “በቁሙ የከሰመው” ድርጅት ሜጋ የኪነ ጥበብ ማዕከል ኃላፊነቱ የተወሰነ የግል ማሕበር ሲሆን ከመክሰሙ በተጨማሪ ሰውኛ ገጽታው በመጥሪያ አደራረስም ተንጸባርቋል፡፡ ክሱ በቀረበበት ፍ/ቤት ድርጅቱ 1ኛ ተከሳሽ የነበረ ሲሆን ክሱ በሚሰማበት ወቅት የወንጀሉ ክስና መጥሪያ አልደረሰውም፡፡ ይህም የሆነበት ምክንያት በሰበር ውሳኔው ላይ እንደተመለከተው ከሳሽ የኢትዮጵያ ገቢዎችና ጉምሩክ ባለሥልጣን “የወንጀል ክሱንና መጥሪያውን ለማድረስ ጥረት አድርጎ ሊያገኘው ባለመቻሉ” ምክንያት ነው፡፡ ምናልባት መጥሪያ እንዳይደርሰው “ሆነ ብሎ እየተሸሸገ” ይሆን?

ገራሚውና አስገራሚው ነገር ድርጅቱ በቁሙ መክሰሙ አሊያም መጥሪያ እንዳይደርሰው መሰወሩ አይደለም፡፡ በሰበር ውሳኔው ላይ የሰፈረው የክርክሩ ሂደት እንደሚያሳየው ድርጅቱ በጋዜጣ አልተጠራም፡፡ ጉዳዩ በሌለበት እንዲታይም ትዕዛዝ አልተሰጠም፡፡ ሆኖም ግን በስር 2ኛ ተሳሳሽ (በሰበር መዝገቡ ላይ አመልካች) ከነበሩት የድርጅቱ የቀድሞ ስራ አስኪያጅ ጋር ጥፋተኛ ተብሏል፡፡ አመልካች ለሰበር ችሎት ባቀረቡት አቤቱታ ላይ ድርጅቱ በህጉ አግባብ ተጠርቶ ቀርቦ ሳይከራከር እንዲሁም በጋዜጣ ተጠርቶ ጉዳዩ በሌለበት እንዲታይ ትዕዛዝ ሳይሰጥና በዚሁ መሰረት ጥፋተኛ ሳይባል አመልካች ጥፋተኛ ሊባሉ እንደማይገባ በመግለጽ አጥብቀው ተከራክረዋል፡፡ ሆኖም የሰበር ችሎት በስር ፍ/ቤት ውሳኔ ላይ የሚገኘውን የሚከተለውን ሐተታ በመጥቀስ ድርጅቱ ጥፋተኛ እንደተባለ በደረሰበት ድምዳሜ መሰረት ክርክሩን ውድቅ አድርጎታል፡፡ ድርጅቱ ጥፋተኛ የተባለበት የስር ፍ/ቤት የውሳኔ ክፍል እንደሚከተለው ይነበባል፡፡

ስለሆነም ተከሳሹ የዐቃቤ ሕግን ማስረጃ የሚያስተባብል ማስረጃ ያላቀረቡ በመሆኑ በ1997ዓ.ም 1ኛ ተከሳሽ ባከናወነው የንግድ እቅስቃሴ ገቢን አሳውቆ ባለመክፈልና ተከሳሾች አሳሳች መረጃ በመስጠትና ኪሳራ ሪፖርት በማድረግና ከ1996ዓ.ም እስከ 2002 ዓ.ም ድረስ የተሰበሰበውን የተጨማሪ እሴት ታክስ የሰበሰቡትን በሙሉ ሪፖርት ባለማድረጋቸው ሁለተኛው ተከሳሽ (አመልካች) በስራ አስኪያጅነታቸው አንደኛ ተከሳሽ ለፈጸመው ድርጊት ተጠያቂ በመሆናቸው ተከሳሾች በአዋጅ ቁጥር 286/1994 አንቀጽ 96 እና አንቀጽ 97 ንዑስ አንቀጽ 3 (ሀ) አንደዚሁም በአዋጅ ቁጥር 285/1994 አንቀጽ 49 ላይ የተመለከተውን በመተላለፍ ጥፋተኛ ናቸው’’

በእርግጥ ጥፋተኛ የሚል ቃል በውሳኔው ላይ የተጠቀሰ ቢሆንም ድርጅቱ ቀርቦ ሳይከራከር ብሎም ጉዳዩ በሌለበት እንዲታይ ትዕዛዝ ሳይሰጥ ውጤት ያለው የጥፋተኝነት ውሳኔ ሊሰጥ አይችልም፡፡ ምክንያቱም….በአጭሩ አያስኬድም፡፡ የጥፋተኝነት ውሳኔው ጸንቶ የሚቆምበት የህግ መሰረት የለውም፡፡ ከድርጅቱ ጥፋተኝነት ጋር ተያያዞ የተነሳውን ጭብጥ የበለጠ አስገራሚ የሚያደርገው ሌላም ነገር አለ፡፡ አመልካች ድርጅቱ ጥፋተኛ አይደለም በማለት በሰበር ችሎት ሽንጣቸውን ገትረው ሲከራከሩ የነበረው ለድርጅቱ በመቆርቆር አይደለም፡፡ የድርጅቱ ጥፋተኝነት ጭብጥ ሆኖ የተነሳው ድርጅቱ ጥፋተኛ ባልተባለበት የድርጅቱ ስራ አስኪያጅ (አመልካች) ጥፋተኛ ልባል አይገባም በማለት ክርክር በማቅረባቸው ነው፡፡ ይህ ጭብጥ ሊፈታ የሚችለው አንድም ድርጅቱ ጥፋተኛ ባይባልም አመልካች እንደ ስራ አስኪያጅነታቸው ጥፋተኛ የሚባሉበት የህግ አግባብ እንዳለ አቋም በመያዝ አሊያም በህጉ አግባብ በድርጅቱ ላይ የጥፋተኝነት ውሳኔ ተሰጥቷል ሊባል እንደማይገባ/እንደሚገባ ጭብጥ መስርቶ ለዚሁ ጭብጥ ተገቢውን ምላሽ በመስጠት ነው፡፡ ከዚህ በተቃራኒው አመልካች ስለድርጅቱ ጥፋተኝነት አያገባቸውም፤ ስለ ድርጅቱ ለመከራከርም ውክልና የላቸውም የሚባል ከሆነ ግን ከመሰረታዊው ጭብጥ መራቅ ነው የሚሆነው፡፡ ይህን አስመልክቶ የችሎቱ ሐተታ እንደሚከተለው ይነበባል፡፡

“አመልካች ከ2003ዓ.ም ጀምሮ የአንደኛ ተከሳሽ ስራ አስኪያጅ እንዳልሆነና አንደኛ ተከሳሽንም ወክሎ ክርክር ለማቅረብ እንደማይችል በስር ፍርድ ቤት የገለጸ መሆኑን ግራ ቀኙ ካቀረቡት ክርክር ተገንዝበናል፡፡ አንደኛ ተከሳሽ የወንጀል ጉዳይ የታየው የወንጀለኛ መቅጫ ስነ ስርዐት ሕግ አንቀጽ 162 አንቀጽ 167 እና ሌሎች ድንጋጌዎች ከሚደነግጉት ውጭ ነው ብሎ ካለ የስር ፍርድ ቤት አንደኛ ተከሳሽ በሌለበት አይቶ የሰጠው ፍርድ እንዲነሳለት ከሚያመለክት በስተቀር አንደኛ ተከሳሽ በሌለበት ታይቶ መወሰኑን አመልካች መከራከሪያ አድርጎ ሊያቀርብ የሚችል አይደለም፡፡ አንደኛ ተከሳሽ በመወከልም አንደኛ ተከሳሽ በሌለበት ታይቶ የተሰጠው ፍርድ እንዲነሳ ለመከራከር የሚያስችለው ውክልና ወይም ስልጣን የለውም ስልጣንም ቢኖረው ክርክሩ መቅረብ የሚገባው በወንጀለኛ መቅጫ ስነ-ስርዓት ሕግ ከአንቀጽ 197 እስከ አንቀጽ 102 የተደነገጉትን ድንጋጌዎች መሰረት በማድረግ መሆን የሚገባው በመሆኑ አመልካች ያቀረበው ክርክር የሕግ መሰረት ያለው ሆኖ አላገኘነውም፡፡”

የሰ/መ/ቁ 100079 ከላይ በቅንጭቡ ከቀረበው በላይ በርካታ ዘርፈ ብዙ የህግ ጥያቄዎችን ያስነሳል፡፡ አንባቢ በራሱ ይመዝነው ዘንድ የፍርዱ ሙሉ ይዘት እንደሚከተለው ቀርቧል፡፡ ከዚያ በፊት ግን በተለየው ሓሳብ ላይ የሰፈረው የሚከተለው ቁም ነገር እንደ መንደርደሪያ ይሁን፡፡

ሕግና ሥርዓት ባለበት አገር አንደኛ ተከሳሽ የነበረው ድርጅት በእርግጥ ሕጋዊ ሰውነት ያለው ህያው ድርጅት ከሆነ ከሚመለከታቸው አካላት በማጣራት እውነት የማፈላላግ ሥራ መከናወን ነበረበት፡፡ በሌላ በኩል ድርጅቱ ሜጋ ማስታወቂያ ከተባለው ድርጅት ከተዋሃዳ የተቀለቀለ / Amalgamation merge /ስለመሆኑ በክርክር ሂደት ተነስቷል፡፡ ይህ በተመለከተም ሁለቱም ድርጅቶች ተዋህደው ከሆነ መቼ እና በማን ውሳኔ ሰጪነት ተዋሀዱ የሚለው መጣራት ነበረበት፡፡

የአንድ ድርጅት ሥራአስኪያጅ ኃላፊ የሚሆነው ድርጅቱ በሕግ አግባብ ጥፋተኝነቱ ሲረጋገጥ ብቻ ነው፡፡ …ድርጁቱ በህግ አግባብ መጥሪያ የደረሰው ስለመሆኑ አልተረጋገጠም፡፡ የአሁኑ አመልካችም ድርጅቱ ከለቀቁ ከአንድ ዓመት በኃላ ክስ የተመሰረተባቸው ስለመሆኑ እየተከራከሩ ነው፡፡ የስር ፍርድ ቤቶች የአሁኑ አመልካች ጥፋተኛ ከተባሉ ድርጅቱም ጥፋተኛ ነው በሚል ድምዳሜ ላይ መድረሳቸው ከውሳኔያቸው ይዘት መረዳት ይቻላል፡፡ ይሁንና የስር ፍርድ ቤቶች ድምዳሜ የህግ መሰረት ያለው አይደለም፡፡……..ቅድሚያ መረጋገጥ ያለበት የድርጅት ጥፋት መኖር ያለመኖር ነው፡፡ አንድ ድርጅት ጥፋተኛ ነው ወይስ አይደለም ወደ ሚለው ድምዳሜ ለመድረስም በህጉ የተዘረጋው የሙግት አመራር ሥርዓት በጥብቅ [ተግባራዊ] መደረግ ነበረበት፡፡ የስር ፍርድ ቤቶች አንደኛ ተከሳሽ የነበረው ድርጅት ሕጋዊ ሰውነት ያለውና ያልከሰመ መሆን ያለመሆኑን በአግባቡ ሳያጣሩ ጥሪ ቢደረግለትም አይቀርብም በሚል ሰበብ እውነት [የማፈላለግ] ግዴታቸው (truth finding) ወደ ጎን በመተው [ሕጉ] [የዘረጋውን] የሙግት አመራር ሥርዓት ሳይከተሉ ከውሳኔ ላይ መድረሳቸው መሰረታዊ የህግ ስህተት መፈጸማቸውን የሚያሳይ ነው፡፡”

የሰ/መ/ቁ 100079

መጋቢት 4 ቀን 2007 ዓ/ም

ዳኞች፡- አልማው ወሌ

ዓሊ መሐመድ

ሡልጣን አባተማም

ሙስጠፋ አህመድ

ተኽሊት ይመሰል

አመልካች፡- አቶ ዕቁባይ በርሀ ገ/እግዚአብሔር – ጠበቃ ደሳለኝ መስፍን ቀረቡ

ተጠሪ፡- የኢትዮጵያ ገቢዎች ጉምሩክ ባለሥልጣን – ዐ/ህግ ወንድዬ ብርሃኑ ቀረቡ

መዝገቡን መርምረን የሚከተለውን ፍርድ ሰጥተናል

ፍ ር ድ

ጉዳዩ የቀረበው አመልካች የፌዴራል መጀመሪያ ደረጃ ፍርድ ቤት በመዝገብ ቁጥር 176025 ታህሳስ 19/2005 ዓ/ም የሰጠው ፍርድና የፌዴራል ከፍተኛ ፍርድ ቤት የመዝገብ ቁጥር 131320 ጥር 21 ቀን 2006 ዓ/ም የሰጠው ፍርድ መሠረታዊ የሕግ ስህተት ያለበት ስለሆነ በሰበር ታይቶ ይታርምልኝ በማለት ያቀረበውን የሰበር አቤቱታ አጣርቶ ለመወሰን ነው ጉዳዩ ተጠሪ አመልካች የአንድ ኃላፊነቱ የተወሰነ የግል ማህበር ሥራ አስኪያጅ ሆኖ ሲሰራ ለግብር ስብሳበው መሥሪያ ቤት አሳሳች ማስረጃ የማቅረብና ተጨማሪ እሴት ታክስ የማሳወቅና የመክፈል ኃላፊነቱን ባለመወጠት ወንጀል ፈፅሟል በማለት ያቀረበውን ክስና ክርክር የሚመለከት ነው፡፡ በሥር ፍርድ ቤት ተጠሪ ከሳሽ አመልካች ተከሳሽ በመሆን ተከራክረዋል፡፡

1. የክርክሩ መነሻ ተጠሪ በሜጋ ኪነ ጥበብ ማዕከል ኃላፊነቱ የተወሰነ የግል ማህበርና በአመልካች ላይ የቀረበው የወንጀል ክስ ነው፡፡ ተጠሪ ባቀረበው የወንጀል ክስ

• በሥር አንደኛ ተከሳሽ የሆነው ሜጋ ኪነ ጥበብ ማዕከል ኃላፊነቱ የተወሰነ የግል ማሕበር በገቢ ግብር አዋጅ ቁጥር 286/1994 አንቀፅ 96 እና የወንጀል ህጉን አንቀፅ 34/1/ የተመለከተውን በመተላለፍ ከሀምሌ 1996 ዓ/ም እስከ 2002 ዓ/ም ባደረገው የንግድ እንቅስቃሴ ለመንግስት ገቢ ማድረግ የነበረበት ብር 39,801.32 /ሰላሣ ዘጠኝ ሺህ ስምንት መቶ አንድ ብር ከሰለሣ ሁለት ሳንቲም/ በማሣወቅ መክፈል ሲገባው ግብሩን ያላሳወቀ በመሆኑ ወንጀል ፈፅሟል ሁለተኛው ተከሳሽ (አመልካችም) የገቢ ግብር አዋጅ ቁጥር 286/94 አንቀፅ 86 እና አንቀፅ 102(1) በመተላለፍ የንግድ ድርጅቱ ሥራ-አስኪያጅ ሆኖ የንግድ ድርጅቱን ገቢ ባለማሣወቁ ወንጀል ፈፅሟል፡፡
• አንደኛ ተከሳሽ የገቢ ግብር አዋጅ ቁጥር 286 /1994 አንቀፅ 97 ንዑስ አንቀፅ 3(ሀ) የተመለከተውን በመተላለፍ 1997 ዓ/ም ባከናወነው የንግድ እንቅስቃሴ ትርፍ አግኝቶ እያለ፤ ወጭውን ከፍ አድርጎ በማቅረብ ኪሣራ እንደደረሰበት አድርጎ በማሳወቁ፤ ለግብር ሰብሳቢው መሥሪያ ቤት አሳሳች ማስረጃ የማቅረብ ወንጀል ፈፅሟል ሁለተኛው ተከሳሽ (አመልካች) የአንደኛ ተከሳሽ ስራ አስኪያጅ ሆኖ የገቢ ግብር አዋጅ ቁጥር 286/1994 አንቀፅ 96 ንዑስ አንቀጽ 3(ሀ) አንቀፅ 102(1) የተመለከተውን በመተላለፍ አሳሳች ማስረጃ የማቅረብ ወንጀል ፈፅሟል፡፡
• አንደኛ ተከሳሽ በተጨማሪ እሴት ታክስ አዋጅ ቁጥር 285 /94 አንቀፅ 49 እና በወንጀል ህግ አንቀፅ 34(ሀ) የተመለከተውን በመተለለፍ ከ1996 ዓ/ም እስከ 2002 ዓ.ም ባደረገው የንግድ እንቅስቃሴ የሰበሰበውን ብር 426229.03 /አራት መቶ ሃያ ስድስት ሺህ ሁለት መቶ ሃያ ዘጠኝ ብር ከዜሮ ሶስት ሣንቲም) ተጨማሪ እሴት ታክስ ለመንግስት አሳውቆ ባለመክፈሉ ወንጀል ፈፅሟል፡፡ ሁለተኛ ተከሳሽ (አመልካች) የአንደኛ ተከሳሽ ሥራ-አስኪያጅ ሆኖ ሲሰራ አንደኛ ተከሳሽ የሰብሰበውን ተጨማሪ እሴት ታክስ ለመንግስት አሳውቆ እንዲከፈል ባለማድረጉ በአዋጅ ቁጥር 285/1994 ዓንቀፅ 49 እና 56(1) በመተላለፍ ወንጀል ፈፅሟል በማለት ክስ አቅርቧል፡፡

2. አመልካች በሥር ፍርድ ቤት ቀርቦ ወንጀሉን አልፈፀምኩም ጥፋተኛ አይደለሁም በማለት የቀረበበትን ክስ ክዶ ተከራክሯል፡፡ ተጠሪ የአንደኛ ተከሳሽ የንግድ ፈቃድ፤ ሜጋ ኪነጥበብ ማዕከል ኃላፊነቱ የተወሰነ የግል ማህበር የመመሥረቻ ፅሑፍና መተዳደሪያ ደንብ የድርጅቱ ገቢ ኦዲት የተሰራበት ሪፖርትና የትርፍ ማስታወቂያ፣ ደረሰኝ የታተመበትን ሰነድና የሰው ምስክሮችን በማስረጃነት አቅርቧል፡፡ ተጠሪ ያቀረባቸው ሁለት ምስክሮች አንደኛ ተከሳሽ የመፍረስ ጥያቄ በማቅረቡ ከሳሽ መሥሪያ ቤት የድርጅቱን ሒሳብ ኦዲት እንዲያደርጉ መድቧቸው ሒሳቡን ኦዲት ያደረጉ መሆኑን ሂሳቡን ኦዲት ያደረጉት የአንደኛ ተከሳሽ ድርጅት ሥራ አስኪያጅ የነበሩት ሁለተኛ ተከሳሽ ያቀረበውን የሂሳብ ሰነድና አንደኛ ተከሳሽ ለከሳሽ መሥሪያ ቤት ሲያቀርብ የነበረውን የሂሳብ ሪፖርት መሠረት በማድረግ እንደሆነ ገልፀው 1997 ዓ/ም አንደኛ ተከሳሽ ብር 15,748 /አስራ አምስት ሺህ ሰባት መቶ አርባ ስምንት ብር/ ኪሳራ የደረሰበት መሆኑን ለከሳሽ አሳውቋል፡፡ ሆኖም 1997 ዓ/ም አንደኛ ተከሳሽ ብር 132,673.06 /አንድ መቶ ስላሣ ሁለት ሺ ስድስት መቶ ሰባ ሶስት ብር ከዜሮ ስድስት ሣንቲም/ አግኝቶ የነበረ መሆኑንና 1997 ዓ/ም አንደኛ ተከሳሽ 39801 /ስላሳ ዘጠኝ ሺህ ስምንት መቶ አንድ ብር) የንግድ ትርፍ ገቢ ግብር መክፈል የነበረበት መሆኑን በማረጋገጥ ወስነናል፡፡ አንደኛ ተከሳሽ ኪሣራ ደርሶብኛል በማለት ሪፖርት ያደረገው የድርጅቱ ሠራተኞች ባልሆኑ ሰዎች የከፈለው ደመወዝ የስልክ ወጭና የሌላ ድርጅት ንብረት የሆኑ መኪኖች የተሞላ ነዳጅ በወጭነት በማቅረብ ነው፡፡ ይህም የገቢ ግብር አዋጅንና አዋጁን ለማስፈፀም የወጣውን መመሪያ መሠረት ያላደረገ በመሆኑ በወጭነት አልያዝነውም፡፡ እኛ ሂሳብ ስንሠራ ወድቅ አድርገነዋል፡፡
3. ከላይ ከተገለፀው በተጨማሪ ተጨማሪ እሴት ታክስን በተመለከተ አንደኛ ተከሳሽ ለከሳሽ ባሣወቀውና አንደኛ ተከሳሽ ባከናወነው ግብይት ወይም የንግድ እንቅስቃሴ መካከል ልዩነት መኖሩን አንደኛ ተከሳሽ ብር 429,172 /አራት መቶ ሃያ ዘጠኝ ሺህ አንድ መቶ ሰባ ሁለት ብር/ ተጨማሪ እሴት ታክስ ለመንግስት አሳውቆ መክፈል ሲገባው፤ ይህንን የተጨማሪ እሴት ታክስ ለመንግስት ያልከፈለ መሆኑን ባከናወኑት የኦዲት ሥራ ማረጋገጣቸውን ለሥር ፍርድ ቤት ያስረዱ መሆኑን በውሣኔው አስፍሮታል፡፡ ሶስተኛው የተጠሪ ምስክር አንደኛ ተከሳሽ የሂሳብ ሠራተኛ መሆኑን ገልፆ ሁለተኛው ተከሳሽ የአንደኛ ተከሳሽ ሥራ አስኪያጂ በመሆን 1997 ዓ/ም እስከ 2002 ዓ/ም የሠራ መሆኑንና 1ኛ ተከሳሽ 1998 ዓ/ም ከሜጋ ማስታወቂያ ጋር ሲዋሀድም 2ኛ ተከሳሽ ስራ አስኪያጅ ሆኖ የሰራ መሆኑን እንደመሰከረ የሥር ፍርድ ቤት በውሳኔው ፅፎታል፡፡
4. ሁለተኛ ተከሳሽ /አመልካች/ ተጨማሪ እሴት ታክስ የሂሳብ ሠራተኞች በየወሩ ለከሳሽ /ተጠሪ/ ሪፖርት ያደርጉ የነበረ መሆኑንና ገቢን አለማሳወቅና አሳሳች ማስረጃ ማቅረብ የተባለውም ገቢን አለማሣወቅና አሳሳች ማስረጃ የማቅረብ ወንጀል አልፈፀምኩም በኦዲት ተገኘ የተባለው የሂሳብ ልዩነት የተፈጠረው አንደኛ ተከሳሽና ሜጋ ማስታወቂያ 1998 ዓ/ም ጀምሮ በአንድ ሥራአስኪያጅ እየተመሩ አንድ ላይ ስራ ሲሳሩ የነበረ በመሆኑና በሜጋ ማስታወቂያ ሠረተኞች የስልክ ወጭና የሜጋ ማስታወቂያ መኪኖች ነዳጅ የወጣ ውጭ በመኖሩ ምክንያት ነው በማለት አምስት የመከላከያ ምስክሮችን አቅርቦ አሰምቷል፡፡ አንደኛው የአመልካች የመከላከያ ምስክር የአንደኛ ተከሳሽ ጉዳይ አስፈፃሚ ሆኖ ሲሳራ ከፋይናንስ ክፍል ይሰጠው የነበረውን የተጨማሪ እሴት ተክስ ሪፖርት ለከሳሽ /ለተጠሪ/ ሲያደርስ እንደነበረና አንደኛ ተከሳሽ 1998 ጀምሮ ከሜጋ ማስታወቂያ ጋር ሲሰራ የሜጋ ማስታወቂያና መኪኖች በትውስት በመውሰድ ነዳጅ በመሙለት ሲጠቀም እንደነበረ የመሰከረ መሆኑን ሁለተኛ መከላከያ ምስክር የሒሳብ ባለሙያ መሆናቸውን ገልፀው ለአንደኛ ተከሳሽ የሂሳብ ሠራተኞች በ1996 ዓ/ም የሂሳብ አያያዝ ሥልጠና የሰጡ መሆኑን እንደመሰከረ፣ ሶስተኛ መከላከያ ምስክር የአንደኛ ተከሳሽ የሂሳብ ሠራተኛ እንደነበር 1997 ዓ/ም ጀምሮ የሽያጭ ወጭ ደረሰኞችን በመቀበል በየወሩ የተጨማሪ እሴት ታክስ ሪፖርት ያዘጋጅ እንደነበር እንደመሰከሩ፤ አራተኛ የመከላከያ ምስክር የአንደኛ ተከሳሽ ሹፌር የነበረ መሆኑን ገልጾ፣ 1ኛ ተከሳሽ ይጠቀምበት የነበረውን ላንድክሩዘር ኮድ ሁለት የሆነ መኪና ያሽከረክር እንደነበርና ወጭውንም የሚሸፍነው አንደኛ ተከሳሽ እንደነበር እንደመሰከረ፣ 5ኛ የመከላከያ ምስክር የፋሲል ኮንሰልት ኃላ/የተ/የግል ማህበር የሂሳብ ሰራተኛ በመሆን የአንደኛ ተከሳሽ የሁለት አመት 1996ዓ.ም እና 1997ዓ.ም ሂሳብ የሰራ መሆኑንና የሂሳብ ሰነድ ወጭና ገቢ አያያዙ ጥሩ ሆኖ ማግኘታቸውንና ተከሳሽ ድርጅትም በኪሳራ ይንቀሳቀስ እንደነበር ያስረዱ መሆኑን የስር ፍርድ ቤት በውሳኔው አስፍሮታል፡፡
5. የስር ፍርድ ቤት አንደኛ ተከሳሽና ሜጋ ማስታወቂያ አግባብነት ባለው ሕግ መሰረት ያልተቀላቀለ መሆኑ፣ አንደኛ ተከሳሽ በሜጋ ማስታወቂያ ሰራተኞች የከፈለው ደመወዝና የስልክ ወጭ የአንደኛ ተከሳሽ ሕጋዊ ወጭ ተደርጎ ሊያዝ የማይችል መሆኑን የተሽከርካሪ ትውስት የተባለውም ተቀባይነት ያለውን የሂሳብ አሰራር ያልተከተለ በመሆኑ ተጨማሪ እሴት ታክስን በተመለከተ፣ በየወሩ ሪፖርት ይደረግ የነበረ መሆኑን በመከላከያ ማስረጃ ከማስረዳት ውጭ አንደኛ ተከሳሽ የሰበሰበውን ብር 426,229.03 ተጨማሪ እሴት ታክስ ለከሳሽ መስሪያ ቤት ያላሳወቀና ገቢ ያላደረገ መሆኑን በማረጋገጥ በከሳሽ (ተጠሪ) በኩል ያቀረበውን ማስረጃ የሚያስተባብል ማስረጃ አልቀረበም፡፡ ስለዚህ አንደኛ ተከሳሽ 1997ዓ.ም ትክክለኛ ገቢውን ባለማሳወቁና ኪሳራ እንደደረሰበት ሪፖርት በማድረጉ እንደዚሁም አንደኛ ተከሳሽ ከ1996ዓ.ም እስከ 2002ዓ.ም የሰበሰበውን ተጨማሪ እሴት ታክስ ሙሉ ለሙሉ ለተጠሪ (ለከሳሽ) ባለማሳቁና ገንዘቡንም ገቢ ባለማድረጉ ሁለተኛ ተከሳሽ በስራ አስኪያጅነቱ በአዋጅ ቁጥር 286/1994 አንቀጽ 96 እና አንቀጽ 97 ንዑስ አንቀጽ 3(ሀ) የተመለከተውን በመተላለፍና በአዋጅ ቁጥር 285/1994 አንቀጽ 49 የተመለከተውን በመተላለፍ ወንጀል የፈጸመ ጥፋተኛ ነው በማለት የቅጣት ውሳኔ በመወሰንና በመገደብ ውሳኔ ሰጥቷል፡፡
6. በዚህ ውሳኔ አመልካችና ተጠሪ ቅር በመሰኘት አመልካች በመዝገብ ቁጥር 131320 ተጠሪ በመዝገብ ቁጥር 131160 ያቀረቡትን ይግባኝ ቅሬታ በፌዴራል ከፍተኛ ፍርድ ቤት በመዝገብ ቁጥር 131320 በማጣመር፣ የግራ ቀኙን ክርክር ከሰማ በኋላ የስር ፍርድ ቤት የሰጠውን የጥፋተኝነት ውሳኔ በማጽናት ውሳኔ ሰጥቷል፡፡
7. አመልካች የበታች ፍርድ ቤቶች የሰጡትን የጥፋተኝነት ውሳኔ ለማስለወጥ ሚያዚያ 17 ቀን 2006 ዓ.ም በተጻፈ የሰበር አቤቱታ ተጠሪ የወንጀል ክስ ከመመስረቱ በፊት የንግድ ድርጅት ስራ አስኪያጅነት መልቀቄን ሰነዶች ያረጋግጣሉ፡፡ እኔ የድርጅቱ ስራ አስኪያጅ በወንጀል ጥፋተኛ ልባል ከሚገባው በመጀመሪያ በስር ፍርድ ቤት አንደኛ ተከሳሽ የነበረው የንግድ ድርጅት ተጠርቶ፣ ቀርቦ ተከራክሮ በወንጀል ጥፋተኛ ሆኖ ሲገኝ ነው፡፡ አንደኛ ተከሳሽ የሌለ መሆኑን ተጠሪ የወንጀል ክስ ሲመሰርት ያውቃል፡፡ አንደኛ ተከሳሽ የፈረሰና ህጋዊ ህልውና የሌለው በመሆኑ በወንጀል ሊከሰስና ጥፋተኛ ተብሎ ሊቀጣ አይችልም፡፡ አንደኛ ተከሳሽ በወንጀል ሊጠየቅ የማይችል ከሆነ ስራ አስኪያጅ በወንጀል ሊጠየቅ አይችልም ፡፡ የአንደኛ ተከሳሽ ሂሳብ ኦዲት የተደረገው በ2003 ዓ.ም ነው፡፡ ይህም አመልካች ድርጅቱን ከለቀቀ ከአስር ወር በኋላ ነው፡፡ ሜጋ ማስታወቂያና ሜጋ ኪነጥበባት፣ በኋላ የተቀላቀሉ መሆኑ ተረጋግጧል፡፡ ስለዚህ ስራ አስኪያጅ የነበረው አመልካች በተጨባጭ ለስራ ያወጣው ወጭ ውድቅ ተደርጎ አሳሳች ማስረጃ አቅርቧል፣ ተጨማሪ እሴት አሳውቆ ገቢ አላደረገም ተብሎ የተሰጠው የጥፋተኝነት ውሳኔ መሰረታዊ የሕግ ስህተት ያለበት ስለሆነ በሰበር ታይቶ እንዲታረምልኝ በማለት አመልክቷል፡፡
8. ሰኔ 27 ቀን 2006ዓ.ም በተጻፈ መልስ ሕጋዊ ሰውነት ያለው ድርጅት በራሱ ወንጀል የመፈጸም ሃሳብ የሚፈጥር ባለመሆኑ፣ ድርጅቱ ወንጀል የሚፈጽመው ከድርጅቱ ሃላፊዎች ወይም ሰራተኞች አንዱ የድርጅቱን ህጋዊ ግዴታ ባለመወጣት ወይም የድርጅቱን ጥቅም በህገ ወጥ መንገድ ለማራመድ ተንቀሳቅሰው በተገኙ ጊዜ ነው፡፡ ከስር ሁለተኛ ተከሳሽ የነበሩት አመልካች አንደኛ ተከሳሽ የነበረው ሃላፊነቱ የተወሰነ የግል ማህበር ስራ አስኪያጅ በነበሩበት ጊዜ ለተፈጸመው ወንጀል ተጠያቂ መሆናቸው በወንጀል ሕጉ የተቀመጠውን መርህ የተከተለ ነው፡፡ ከስር አንደኛ ተከሳሽ የነበረው ድርጅት በህጋዊ መንገድ የፈረሰ ስለመሆኑ የቀረበ ማስረጃ የለም፡፡ ተጠሪ የወንጀል ክሱንና መጥሪያውን ለማድረስ ጥረት አድርጎ ሊያገኘው አልቻለም፡፡ ይግባኝ ሰሚው ፍርድ ቤት በጋዜጣ ጥሪ አድርጎለት አልቀረበም ከዚህ አንጻር የስር ፍርድ ቤት በጋዜጣ አለመጥራት እንደ ስነ-ስርዐት ስህተት ከሚታይ በስተቀር በአመልካች ላይ የተሰጠውን ውሳኔ የሚያስለውጥ አይደለም፡፡ የድርጅቱም ሂሳብ በአግባቡ የተጣራና ወንጀሉ የተፈጸመ መሆኑ ተረጋግጦ የተሰጠ ውሳኔ በመሆኑ የአመልካች፣ የሰበር አቤቱታ ውድቅ ይደረግልኝ በማለት መልስ ሰጥቷል፡፡ አመልካች ነሐሴ 23 ቀን 2006 ዓ.ም በተጻፈ የመልስ መልስ ሁለተኛ ተከሳሽ (አመልካች) በተከሰሰበት ወንጀል ጥፋተኛ መሆኑ የሚረጋገጠው አንደኛው ተከሳሽ በአግባቡ ተጠርቶ፣ ተከራክሮ ጥፋተኛ ነህ ተብሎ ሲፈረድበት ነው፡፡ ይህ ሳይደረግ ሁለተኛው ተከሳሽ ጥፋተኛ ተብሎ ሊፈረድበት አይችልም፡፡ የስር ፍርድ ቤት ድርጅቱንና ሁለተኛ ተከሳሽን ጥፋተኛ ናቸው በማለት ውሳኔ ሰጥቷል፡፡ ይህ ተገቢ ያልሆነና የወንጀል ህግን መሰረታዊ መርህ የሚጻረር ውሳኔ ነው፡፡ ምክንያቱም በስር የመጀመሪያ ደረጃ ፍርድ ቤት 1ኛ ተከሳሽን በመጥሪያም ይሁን በጋዜጣ አልተጠራም፣ አልቀረበም በሌለበት ይታያል ተብሎ አልተያዘም፡፡ 1ኛ ተከሳሽ ያልፈረሰ መሆኑን የማስረዳት ግዴታ ሁለተኛ ተከሳሽ የለብኝም የሚልና ሌሎች በሰበር አቤቱታው ያነሳቸውን መከራከሪያዎች የሚያጠናክር ክርክር አቅርቧል፡፡
9. ከስር የክርክሩ አመጣጥና ግራ ቀኙ በዚህ ሰበር ችሎት ያቀረበው የጽሑፍ ክርክር ከላይ የተገለጸው ሲሆን እኛም የበታች ፍርድ ቤቶች አመልካች የሜጋ ኪነጥበባት ኃላፊነቱ የተወሰነ የግል ማሕበር ስራ አስኪያጅ ሆኖ ሲሰራ፣ የንግድ ትርፍ ገቢ በትክክል አለማሳወቅና የንግድ ትርፍ ገቢ ግብር አለመክፈል፣ አሳሳች ማስረጃ የማቅረብና የንግድ ድርጅቱ በፈጸማቸው ግብይቶች ወይም የንግድ እንቅስቃሴ የሰበሰበውን ተጨማሪ እሴት ታክስ በተሟላ ሁኔታ አለማሳወቅና ገቢ ያለማድረግ ወንጀል ፈጽሟል በማለት የሰጡት የጥፋተኝነት ውሳኔ በሕግ አግባብ የተሰጠ ነው ወይስ አይደለም? የሚለውን ጭብጥ በመያዝ ጉዳዩን መርምረናል፡፡
10. ጉዳዩን እንደመረመርነው የስር ፍርድ ቤት አንደኛ ተከሳሽ የሆነው ሜጋ ኪነጥበባት ኃላፊነቱ የተወሰነ የግል ማሕበር በንግድ ህግ አንቀጽ 542 እና አንቀጽ 543 መሰረት ያልፈረሰ ወይም የንግድ ህጉ ከአንቀጽ 544 እስከ አንቀጽ 554 በተደነገጉት ድንጋጌዎች መሰረት ከሌላ ኃላፊነቱ የተወሰነ የግል ማሕበር በተለይም ከሜጋ ማስታወቂያ ጋር በሕግ የተደነገገውን ስርዓት በማሟላት ያልተቀላቀለ መሆኑ የስር ፍርድ ቤት በውሳኔው በማረጋገጥ ውሳኔ ሰጥቷል የስር አንደኛ ተከሳሽ በህግ አግባብ ካልፈረሰ ወይም ከሌላ የንግድ ድርጅት ጋር አለመቀላቀሉ ካልተረጋገጠ፣ ህጋዊ ህልውና ያለው ኃላፊነቱ የተወሰነ የግል ማህበር፣ እንደሆነ ከህጉ ድንጋጌዎች ለመረዳት ይቻላል፡፡ የስር አንደኛ ተከሳሽ ሕጋዊ ሰውነት ያለው ኃላፊነቱ የተወሰነ የግል ማህበር በመሆኑ ከመፍረሱ ወይም ከሌላ ድርጅት ጋር ከመቀላቀሉ በፊት ይከናወን ያላቸው ተግባራት አሉ፡፡ ከእነዚህ ተግባራት መካከል የማኃበሩ ሒሳብ የማጣራት ስራ ነው፡፡ ተጠሪ የአንደኛ ተከሳሽ ሂሳብ ኦዲት ያደረገው አንደኛ ተከሳሽ የመፍረስ ጥያቄ በማቅረቡ እንደሆነ፣ ተጠሪ ያቀረባቸው ምስክሮችና የአንደኛ ተከሳሽን ሒሳብ ያጣሩት ባለሙያዎች የገለጹ መሆኑን በስር ፍርድ ቤት በግልጽ ሰፍሯል፡፡ ይህም የአንደኛ ተከሳሽ ሒሳብ በተጣራበት ጊዜ አንደኛ ተከሳሽ የመፍረስ ጥያቄ አቅርቦ የነበረ ቢሆንም በሕግ አግባብ ሒሳቡ ተጣርቶ የመፍረስ ውሳኔ ያልተሰጠና ህጋዊ ሕልውና ያለው ድርጅት የነበረ መሆኑን የበታች ፍርድ ቤቶች ፍሬ ጉዳይ የማጣራትና ማስረጃ የመመዘን ስልጣናቸው ያረጋገጡት በመሆኑ አመልካች አንደኛ ተከሳሽ ሕጋዊ ሕልውናው የከተመ ወይም የፈረሰ ድርጅት ነው በማለት ያቀረበው ክርክር የሕግ መሰረት ያለው ሆኖ አላገኘነውም፡፡
11. አንደኛ ተከሳሽ የሕግ ሰውነት ያለው የንግድ ድርጅት ነው፡፡ የሕግ ሰውነት ያለው የንግድ ድርጅት፣ በሕግ በግልጽ በተደነገገ ጊዜ በዋና ወንጀል አድራጊነት፣ በአነሳሽነት ወይም በአባሪነት ወንጀል ሊቀጣ የሚችል መሆኑ ሕጋዊ ሰውነት ያላቸው ድርጅቶች ሕጉ በወንጀል የሚጠየቁ እንደሆነ በልዩ ሁኔታና በግልጽ ባልደነገገባቸው ወንጀሎች የወንጀል ተጠያቂነት እንደማይኖርባቸው በወንጀል ህጉ አንቀጽ 34 ንዑስ አንቀጽ 1 በግልጽ ተደንግጓል፡፡ ማንኛውም የንግድ ድርጅት በዓመት ውስጥ ያገኘው ትክክለኛ ትርፍ ለግብር አስገቢው መስሪያ ቤት የማሳወቅ ግብር የመክፈል ኃላፊነት እንዳለበትና ይህንን ኃላፊነቱን በመጣስ በተለይም አሳሳች የሆኑ ማስረጃዎችን በማቅረብ ግብር የማጭበርበር ተግባር ከፈጸመ በወንጀል ተጠያቂ እንደሚሆን ከአዋጅ ቁጥር 286/1994 አንቀጽ 96 እና አንቀጽ 97(1) ድንጋጌዎች ተደንግጓል፡፡ አንደኛ ተከሳሽ በ1997ዓ.ም ብር 132673.06 /አንድ መቶ ሰላሳ ሁለት ስድስት መቶ ሰባ ሶስት ብር ከዜሮ ስድስት ሳንቲም/ ከንግድ ስራ ትርፍ አግኝቶ እንደነበር ነገር ግን አንደኛ ተከሳሽ በሕግ አግባብ ላልተቀላቀለው ሜጋ ማስታወቂያ ሰራተኞች የከፈለውን ደመወዝ በስልክ ክፍያና የነዳጅ ወጭ አንደኛ ተከሳሽ ለእራሱ ስራ ያወጣው ህጋዊ ወጭ አስመስሎ በማቅረብና 1997ዓ.ም ከንግድ ስራ ትርፍ እንዳላገኘና ኪሳራ እንደደረሰበት ለተጠሪ ያሳወቀ መሆኑ ተጠሪ ባቀረበው የጽሑፍና የሰው ማስረጃ ተረጋግጧል፡፡ ከዚህ በተጨማሪ አንደኛ ተከሳሽ ከ1996 እስከ 2002 ዓ.ም ባከናወነው ግብይት ብር 426299.03 /አራት መቶ ሃያ ስድስት ሺ ሁለት መቶ ሃያ ዘጠኝ ብር ከዜሮ ሶስት ሳንቲም/ ተጨማሪ እሴት ታክስ ሰብስቦ ለተጠሪ ይህንን ተጨማሪ እሴት ታክስ ገንዘብ የሰበሰበ መሆኑን እንዳላሳወቀና ገንዘቡንም ገቢ እንዳላደረገ ተጠሪ ባቀረባቸው የሰውና የሰነድ ማስረጃዎች የተረጋገጠ መሆኑን ፍሬ ጉዳይ የማጣራትና ማስረጃ የመመዘን ስልጣን ባላቸው ፍርድ ቤቶች ተረጋግጧል፡፡ ሕግን በመጣስ የሰበሰበውን ታክስ ያላሳወቀ ወይም የሚፈለግበትን ታክስ ያልከፈለ እስከ አምስት አመት ሊቀጣ የሚችል መሆኑ በአዋጅ ቁጥር 285/1994 አንቀጽ 49 የተደነገገ ሲሆን የንግድ ድርጅት ይህንን አዋጅ በመተላለፍ ለሚፈጸመው ጥፋት የወንጀል ተጠያቂነት የሚኖርበት ስለመሆኑ ከአዋጁ ድንጋጌዎች ለመረዳት ይቻላል፡፡
12. በስር አንደኛ ተከሳሽ የነበረው የንግድ ድርጅት ለሌላ ድርጅት ሠራተኞች ሜጋ ማስታወቂያ ሠራተኞች የከፈለውን ደመወዝና የስልክ ወጭ የንግድ ተግባሩን ሲያከናውን ያወጣው ወጭ መሆኑን በሚገልጽ መንገድ ለግብር አስገቢው መስሪያ ቤት ሪፖርት በማቅረብ 1997ዓ.ም ትርፍ አግኝቶና ካገኘውም ትርፍ 39,801.32 የንግድ ስራ ትርፍ ገቢ ግብር መክፈል ሲገባው ኪሳራ እንደደረሰበት አድርጎ ሪፖርት ማቅረቡና ይህም ሪፖርት ለሌላ ንግድ ድርጅት ወጭ ሕጋዊ ባልሆነ መንገድ ለመሸፈን የወጣ ወጭ እንደ ሕጋዊ ወጭ በማቅረብ የተፈጸመ መሆኑ በኦዲት የተረጋገጠ መሆኑን እንደዚሁም አንደኛ ተከሳሽ ከ1996 እስከ 2002 ዓ.ም የሰበሰበውን ተጨማሪ እሴት ታክስ ለተጠሪ ያላሳወቀና ገንዘቡንም ገቢ ያላደገረገ መሆኑ ተረጋግጧል፡፡
13. አመልካች 1997ዓ.ም አንደኛ ተከሳሽ ትርፍ አግኝቶ እያለ ትርፍ እንዳላገኘና ኪሳራ እንደደረሰበት ሪፖርት በማድረግ በአዋጅ ቁጥር 286/1994 አንቀጽ 96 እና አንቀጽ 97 (1) (ሀ) የተመለከቱትን የወንጀል ድርጊቶች ሲፈጽም የአንደኛ ተከሳሽ ስራ አስኪያጅ የነበረ መሆኑ በተጣራ ማስረጃ ብቻ ሳይሆን አመልካች ባቀረባቸው የመከላከያ ማስረጃዎች የተረጋገጠ መሆኑ የበታች ፍርድ ቤቶች ውሳኔ ያሳያል፡፡ አንደኛ ተከሳሽ ከላይ የጠቀስናቸውን ድንጋጌዎች በመተላለፍ ወንጀል የፈጸመ መሆኑ ከተረጋገጠ ስራ አስኪያጁ በወንጀሉ ተጠያቂ እንደሚሆን በአዋጅ ቁጥር 286/1994 አንቀጽ 102 ንዑስ አንቀጽ 1 ተደንግጓል፡፡ እንደዚሁም አንደኛ ተከሳሽ በአዋጅ ቁጥር 285/1994 አንቀጽ 49 የተመለከተውን በመተላለፍ ከ1996 ዓ.ም እስከ 2002 ዓ.ም ባከናወነው ግብይት የሰበሰበውን ተጨማሪ እሴት ታክስ ለተጠሪ ያላሳወቀና ገንዘቡንም ገቢ ያላደረገ መሆኑ ተረጋግጧል፡፡ አንደኛ ተከሳሽ የአዋጅ ቁጥር 285/1994 አንቀጽ 49 ድንጋጌ የሚጥስ የወንጀል ተግባር በፈጸመበት ጊዜ አመልካች የአንደኛ ተከሳሽ ስራ አስኪያጅ እንደነበር በተጣራ ማስረጃ ብቻ ሳይሆን አመልካች ባቀረባቸው የመከላከያ ማስረጃዎች ተረጋግጧል፡፡ አንደኛ ተጠሪ ወንጀሉን የፈጸመው ከ1996ዓ.ም እስከ 2002 ዓ.ም ባለው ጊዜ ውስጥ በመሆኑ አመልካች የአንደኛ ተከሳሽ ሂሳብ በተጠሪ በሚጣራበት 2003ዓ.ም እኔ የድርጅቱ ስራ አስኪያጅ አልነበርኩም በማለት የሚያቀርበው ክርክር አንደኛ ተከሳሽ በስራ አስኪያጅነት በሚሰራበት ወቅት ለተፈጸመው ወንጀል በአዋጅ ቁጥር 285/1994 አንቀጽ 56 ንዑስ አንቀጽ 1 መሰረት ተጠያቂ መሆኑን የሚያስቀር ባለመሆኑ የአመልካች ክርክር ተቀባይነት ያለው አይደለም፡፡

14.የስር ፍርድ ቤት አንደኛ ተከሳሽ ከክርክሩ ውጭ እንዲሆን አላደረገም፡፡ የስር ፍርድ ቤት ተጠሪ በአንደኛ ተከሳሽ ላይ እና በአመልካች ላይ የቀረበውን የወንጀል ክስ እና ማስረጃ ከሰማና የአመልካችን መከላከያ ከመረመረ በኋላ ‘’ስለሆነም ተከሳሹ የዐቃቤ ሕግን ማስረጃ የሚያስተባብል ማስረጃ ያላቀረቡ በመሆኑ በ1997ዓ.ም 1ኛ ተከሳሽ ባከናወነው የንግድ እቅስቃሴ ገቢን አሳውቆ ባለመክፈልና ተከሳሾች አሳሳች መረጃ በመስጠትና ኪሳራ ሪፖርት በማድረግና ከ1996ዓ.ም እስከ 2002 ዓ.ም ድረስ የተሰበሰበውን የተጨማሪ እሴት ታክስ የሰበሰቡትን በሙሉ ሪፖርት ባለማድረጋቸው ሁለተኛው ተከሳሽ (አመልካች) በስራ አስኪያጅነታቸው አንደኛ ተከሳሽ ለፈጸመው ድርጊት ተጠያቂ በመሆናቸው ተከሳሾች በአዋጅ ቁጥር 286/1994 አንቀጽ 96 እና አንቀጽ 97 ንዑስ አንቀጽ 3 (ሀ) አንደዚሁም በአዋጅ ቁጥር 285/1994 አንቀጽ 49 ላይ የተመለከተውን በመተላለፍ ጥፋተኛ ናቸው’’ በማለት ውሳኔ እንደሰጠ ከስር ፍርድ ቤት ከሰጠው ፍርድ በስምንተኛው ገጽ በአራተኛው ፓራግራፍ በግልጽ ሰፍሯል፡፡

15. ይህም የስር ፍርድ ቤት አንደኛ ተከሳሽ ከላይ በገለጽናቸው አዋጆች የተመለከቱትን የሕግ ድንጋጌዎችና በወንጀል ሕጉ አንቀጽ 34 ንዑስ አንቀጽ 1 የተደነገገውን በመተላለፍ ወንጀል የፈጸመ መሆኑን በማረጋገጥ የጥፋተኛነት ውሳኔ የሰጠ መሆኑንና አንደኛ ተከሳሽ ወንጀሉን በሚፈጽምበት ጊዜ ሁለተኛ ተከሳሽ አመልካች የአንደኛ ተከሳሽ ስራ አስኪያጅ በመሆኑ በአዋጅ ቁጥር 286/1994 አንቀጽ 102 እና የአዋጅ ቁጥር 285/1994 አንቀጽ 56 ድንጋጌዎች መሰረት ሜጋ ኪነጥበባት ኃላፊነቱ የተወሰነ የግል ማህበር በስራ አስኪያጅነት ሲመራ በነበረበት ጊዜ በድርጅቱ ለተፈጸመው ወንጀል በሃላፊነት የሚጠየቅ መሆኑን በማረጋገጥ የተሰጠ ውሳኔ ነው፡፡ ከዚህ አንጻር ሲታይ አመልካች የንግድ ድርጅቱ ወንጀሉን የፈጸመ መሆኑ ሳይረጋገጥ አና ለወንጀሉ ኃላፊ ተብያለሁ በማለት የሚያቀርበው ክርክር በመዝገቡ ያለውን እውነታ የሚያንጸባርቅ ሆኖ አላገኘነውም፡፡ አንደኛ ተከሳሽ ከአመልካች ጋር ለተፈጸመው ወንጀል ጥፋተኛ የተባለ መሆኑን የስር ፍርድ ቤት በመዝገብ ቁጥር 176025 ታህሳስ 19 ቀን 2004ዓ.ም በሰጠው ፍርድ በግልጽ የሚታይ ነው፡፡
16. አመልካች የስር ፍርድ ቤት አንደኛ ተከሳሽን በአግባቡ ሳይጠራ አንደኛ ተከሳሽ በክርክሩ ተካፋይ ሳይሆን ወይም ጉዳዩ አንደኛ ተከሳሽ በሌለበት እንዲታይ ትእዛዝ ሳይሰጥ የወንጀል ክሱን ሰምቶ የወሰነ መሆኑ የሕግ ስህተት ያለበት መሆኑን መከራከሪያ አድርጎ አቅርቧል፡፡ አመልካች ከ2003ዓ.ም ጀምሮ የአንደኛ ተከሳሽ ስራ አስኪያጅ እንዳልሆነና አንደኛ ተከሳሽንም ወክሎ ክርክር ለማቅረብ እንደማይችል በስር ፍርድ ቤት የገለጸ መሆኑን ግራ ቀኙ ካቀረቡት ክርክር ተገንዝበናል፡፡ አንደኛ ተከሳሽ የወንጀል ጉዳይ የታየው የወንጀለኛ መቅጫ ስነ ስርዐት ሕግ አንቀጽ 162 አንቀጽ 167 እና ሌሎች ድንጋጌዎች ከሚደነግጉት ውጭ ነው ብሎ ካለ የስር ፍርድ ቤት አንደኛ ተከሳሽ በሌለበት አይቶ የሰጠው ፍርድ እንዲነሳለት ከሚያመለክት በስተቀር አንደኛ ተከሳሽ በሌለበት ታይቶ መወሰኑን አመልካች መከራከሪያ አድርጎ ሊያቀርብ የሚችል አይደለም፡፡ አንደኛ ተከሳሽ በመወከልም አንደኛ ተከሳሽ በሌለበት ታይቶ የተሰጠው ፍርድ እንዲነሳ ለመከራከር የሚያስችለው ውክልና ወይም ስልጣን የለውም ስልጣንም ቢኖረው ክርክሩ መቅረብ የሚገባው በወንጀለኛ መቅጫ ስነ-ስርዓት ሕግ ከአንቀጽ 197 እስከ አንቀጽ 102 የተደነገጉትን ድንጋጌዎች መሰረት በማድረግ መሆን የሚገባው በመሆኑ አመልካች ያቀረበው ክርክር የሕግ መሰረት ያለው ሆኖ አላገኘነውም፡፡
17. አንደኛ ተከሳሽ አግባብነት ባላቸው የንግድ ህግ ድንጋጌዎች መሰረት መፍረሱ ወይም ከሌላ ድርጅት ጋር መቀላቀሉን የሚያሳይ ማስረጃ አልቀረበም፡፡ ይህም አንደኛ ተከሳሽ ሕጋዊ ህልውና ያለው ድርጅት መሆኑን ያሳያል፡፡ አንደኛ ተከሳሽ በህግ አግባብ ሳይፈርስ ወይም ሌላ ድርጅት ጋር ተቀላቅሎ ህጋዊ ህልውናውን ሳያጣ አንደኛ ተከሳሽ በእውን እንዳይኖር የፈጸመበትን የንግድ ዓላማ የማይፈጽምና ተግባራዊ እንቅስቃሴ እንዳያደግ በማድረግ በቁሙ ማክሰም የሚቻል መሆኑና አመልካችም አንደኛ ተከሳሽ በህግ አይን የፈረሰ ድርጅት ነው ባይባልም በእውኑ ዓለም የሌለና የከሰመ ድርጅት ነው የሚል መከራከሪያ ያቀረቡ መሆኑን ተረድተናል፡፡ በመሰረቱ አንድን ድርጅት በቁሙ አንዲከስም በማድረግ ድርጅቱ ህጋዊ ህልውና ኖሮት ተግባራዊ የንግድ እንቅስቃሴ ሲያደርግ በነበረበት ጊዜ ለተፈጸመ ወንጀል የንግድ ድርጅቱንም ሆነ በወቅቱ ወንጀሉ በተፈጸመበት ጊዜ የድርጅቱ ስራ አስኪያጅ የነበረውን ሰውና የሌሎች ሰራተኞች የወንጀል ተጠያቂነት ለማስቀረት አይቻለም፡፡ ከዚህ በተጨማሪ ሕጋዊ ህልውና ያለው ድርጅት ወንጀል እንዳደረገ ተቆጥሮ የሚቀጣው በሃላፊዎቹ ወይም ከሰራተኞች አንዱ ከድርጅቱ ስራ ጋር በተያያዘ ሁኔታ የድርጅቱን ጥቅም በሕገ ወጥ መንገድ ለማራመድ በማሰብ ወይም የድርጅቱን ህጋዊ ግዴታ በመጣስ ወይም ድርጅቱን በመሳሪያነት አላግባብ በመጠቀም በዋና ወንጀል አድራጊነት በአነሳሽነትና በአባሪነት ወንጀል ሲያደርግ መሆኑ በወንጀል ህጉ አንቀጽ 34 ንዑስ አንቀጽ 2 በግልጽ የተደነገገ መርህ ነው፡፡ አንድ የንግድ ድርጅት የወንጀል ተግባር ከፈጸመና ጥፋተኛ መሆኑ በፍርድ ከተረጋገጠ በኋላ ድርጅቱ የወንጀሉን ፍርድ ሊፈጽም የማይችልበት ሁኔታ በቁም እንዲከስም መደረጉ ለወንጀሉ አድርጎት ኃላፊ የሚሆኑትን ሰራተኞችና ኃላፊዎች በወንጀል ከመጠየቅ ነጻ የማያወጣ በመሆኑ የበታች ፍርድ ቤቶች የሰጡት ውሳኔ በአመልካች ላይ የሰጡት ውሳኔ መሰረታዊ የህግ ስህተት የለበትም በማለት በወንጀለኛ መቅጫ ስነ ስርዓት ሕግ ቁጥር 195 ንዑስ አንቀጽ 2 (ለ) 2 መሰረት ወስነናል፡፡

ው ሳ ኔ

1.የፌዴራል የመጀመሪያ ደረጃ ፍርድ ቤትና የፌዴረል ከፍተኛ ፍርድ ቤት የሰጡት የጥፋተኝነትና የቅጣት ውሳኔ በወ/መ/ሥ/ሥ/ሕግ ቁጥር 195 ንዑስ አንቀጽ 2(ለ)2 መሰረት በድምጽ ብልጫ ጸንቷል፡፡

2.መዝገቡ ወደ መዝገብ ቤት ይመለስ፡፡

የማይነበብ የአራት ዳኞች ፊርማ አለበት

የልዩነት ሐሳብ

እኔ ስሜ በተራ ቁጥር አምስት የተሰየምኩት ዳኛ አብላጫው ድምጽ ከሰጠው ውሳኔ ባለመስማማት የሚከተለው የልዩነት ሐሳብ አስፍሬአለሁ፡፡

ጉዳዩ የተጀመረው በፌዴራል የመጀመሪያ ደረጃ ፍርድ ቤት ሲሆን የአሁኑ ተጠሪ አንደኛ ተከሳሽ ሜጋ ኪነጥበብ ማዕካል ኃ/የተ/የግል ማህበር 2ኛ ተከሳሽ የአሁኑ አመልካች በማድረግ ስድስት ክሶች ያቀረበ ሲሆን በአመልካች ላይ ያቀረበው ክስ ገቢን አለማሳወቅ፣ ትርፍ አሳውቆ አለመክፈል፣ የተጨማሪ እሴት ታክስ አለመክፈል የሚሉ ናቸው፡፡ አመልካች ድርጊቱን ክደው በመከራከራቸው የግራ ቀኙ ማስረጃዎች ተሰምተው ጥፋተኛ ተብሎው የእስራት ቅጣት ተወስኖ የተገደበላቸው ስለመሆኑ ከሥር ፍርድ ቤት መዝገብ መረዳት ይቻላል፡፡ አመልካች በየደረጃው ጉዳዩን በተመለከቱት ፍርድ ቤቶች ያቀረቡት ቅሬታ መሠረታዊ ይዘት በሥር ፍርድ ቤት አንደኛ ተከሳሽ የነበረው ጥፋተኛ ሳይባል መቀጣታቸው መሠረታዊ የህግ ስህተት የተፈጸመበት መሆኑ የሚያሰይ ነው፡፡ የአሁኑ ተጠሪ አንደኛ ተከሳሽ ጥፋተኛ እንደተባለ እና ስለ መፍረሱ የቀረበ ማስረጃ አለመኖሩን አመልካች ድርጁቱ ወክለው ባይከራከሩም ለምስክሮች መስቀለኛ ጥያቄ በማቅረብ የተከራከሩ በመሆኑ የተጣበበ መብት የለም የሚል ነው፡፡

በሥር ፌዴራል መጀመሪያ ደረጃ ፍርድ ቤት አንደኛ ተከሳሽ የነበረው ሜጋ ኪነጥበብ መእከል ኃላፊነቱ የተወሰነ የግል ማህበር ቀርቦ እንዲከራከር በሕጉ አግባብ ጥሪ የተደረገለት ስለመሆኑ ጉዳዩም በሌለበት እንዲታይ ግልጽ ትዕዛዝ የተሰጠ ስለመሆኑ የወሳኔው ይዘት አያሳይም ፡፡

ጉዳዩ በይግባኝ ሥልጣኑ የተመለከተው የፌዴራል ከፍተኛ ፍርድ ቤት በሥር ፍርድ ቤት አንደኛ ተከሳሽ የነበረው የሜጋ ኪነጥበባት ማዕከል በሕጉ አግባብ እንዳልተጠራ በዚህ ምክንያት መዝገቡ ወደ ሥር ፍርድ ቤት መመለሱ ውጤት እንደሌለው በመግለጹ የስር ፍርድ ቤት ውሳኔ አጽሕጋዊ ሰውነት ያለቸው ድርጅቶች በሕግ በግልጽ በተመለከተ ጊዜ የወንጀል ተጠያቂነት ያለባቸው ስለመሆኑ በኢ.ፌ.ዲ.ሬ የወንጀል ሕግ አንቀጽ 34 ተመልክቷል፡፡ የገቢ ግብር አዋጅ ቁጥር 286/1994 አንቀጽ 102 እንዲሁም የተጨማሪ እሴት ታክስ አዋጅ ቁጥር 285 /1994 አንቀጽ 56(1) እንደተመለከተው ሕጋዊ ሰውነት ያለው ድርጅት የወንጀል ጥፋት ከፈፀመ የድርጅቱ ስራአስኪያጅ ተጠያቂ እንደሚሆን ተደንግጓአል፡፡ የዚህ ድንጋጌ የእንግልዝኛ ትርጉም “subject to sub-Article (3) where an entity commits an offence every person who is manager of that entity at that time is treated as having committed the offence and is liable penalty under this proclamation“ የሚል ነው፡፡ ከዚህ የህግ ድንጋጌ መሠረታዊ ይዘት ዓላማና መንፈስ መረዳት የሚቻለው የአንድ ድርጅት ሥራአስኪያጅ ኃላፊ የሚሆነው ድርጅቱ በሕግ አግባብ ጥፋተኝነቱ ሲረጋገጥ ብቻ ነው፡፡ ወደ ተያዘው ጉዳይ ሲንመጣ ድርጁቱ በህግ አግባብ መጥሪያ የደረሰው ስለመሆኑ አልተረጋገጠም፡፡ የአሁኑ አመልካችም ድርጅቱ ከለቀቁ ከአንድ ዓመት በኃላ ክስ የተመሰረተባቸው ስለመሆኑ እየተከራከሩ ነው፡፡ የስር ፍርድ ቤቶች የአሁኑ አመልካች ጥፋተኛ ከተባሉ ድርጅቱም ጥፋተኛ ነው በሚል ድምዳሜ ላይ መድረሳቸው ከውሳኔያቸው ይዘት መረዳት ይቻላል፡፡ ይሁንና የስር ፍርድ ቤቶች ድምዳሜ የህግ መሰረት ያለው አይደለም፡፡ ሕግ አውጪው ከላይ በጠቀሱኩዋቸው አዋጆች ላይ በግልጽ እንዳመለከተው ቅድሚያ መረጋገጥ ያለበት የድርጅት ጥፋት መኖር ያለመኖር ነው፡፡ አንድ ድርጅት ጥፋተኛ ነው ወይስ አይደለም ወደ ሚለው ድምዳሜ ለመድረስም በህጉ የተዘረጋው የሙግት አመራር ሥርዓት በጥብቅ ተግባራት መደረግ ነበረበት፡፡ የስር ፍርድ ቤቶች አንደኛ ተከሳሽ የነበረው ድርጅት ሕጋዊ ሰውነት ያለውና ያልከሰመ መሆን ያለመሆኑን በአግባቡ ሰያጣሩ ጥሪ ቢደረግለትም አይቀርብም በሚል ሰበብ እውነት የማፈላለግ ግዴታቸው (truth finding) ወደ ጎን በመተው ሕጉን የዘረጋው የሙግት አመራር ሥርዓት ሳይከተሉ ከውሳኔ ላይ መደረሳቸው መሰረታዊ የህግ ስህተት መፈጸማቸውን የሚያሳይ ነው፡፡ ከላይ እንደተመለከተው ድርጅቱ ጥፋተኛ ሳይባል ስራአስኪያጅ ነበሩ የተባሉ የአሁኑ አመልካች በወንጀል ተጠያቂ ማድረግ በአዋጅ ቁጥር 285 እና 286/1994 የተደነገገው የድርጅት እና ሥራአስኪያጅ የተጠያቂነት አወሳሰን ቅደም ተከተል ያዛባ ሂደት ነው፡፡ በመሆኑም የስር ፍርድ ቤቶች ይሁን አብላጫው ድምጽ የተጨማሪ እሴት ታክስ እና የገቢ አዋጆች ስለ ድርጅት እና ስራአስኪያጅ የወንጀል ተጠያቂነት አወሳሰን ማለትም የድርጅቱ ጥፋተኝነት በቅድሚያ የማረጋገጥ ሕጋዊ ግዴታ ታልፎ አመልካች ጥፋተኛ ናቸው በማለት የሰጡት ውሳኔ የአዋጆች ዓለማና ግብ ያላገነዘበ ነው የሚል እምነት አለኝ፡፡

በሥር ፍርድ ቤት አንደኛ ተከሳሽ የነበረው ድርጅት /ሜጋ ኪነጥበባት ኃላፊነቱ የተወሰነ የግል ማህበር በዚህ አገር በንግድ ህግ ተመዝግቦ የሚሰራ ድርጅት ከነበረ ስለ ድርጅቱ ሕጋዊ ሰውነት ያለው መሆን ያለመሆን ከከሰመም መቼና በማን ውሳኔ የሚሉ ነጥቦች ሊጣሩ የሚገባቸው ነጥቦች ናቸው፡፡ ምክንያቱም አመልካች ድርጅቱ ከመሰከረም 5/2002 ጀምሮ የፈረሰ ስለመሆኑ ሲከራከሩ ተጠሪ በበኩሉ ድርጅቱ አልፈረሰም ተሰውሯል በማለት መልስ አቅርበዋል፡፡ ሕግና ሥርዓት ባለበት አገር አንደኛ ተከሳሽ የነበረው ድርጅት በእርግጥ ሕጋዊ ሰውነት ያለው ህያው ድርጅት ከሆነ ከሚመለከታቸው አካላት በማጣራት እውነት የማፈላላግ ሥራ መከናወን ነበረበት፡፡ በሌላ በኩል ድርጅቱ ሜጋ ማስታወቂያ ከተባለው ድርጅት ከተዋሃዳ የተቀለቀለ / Amalgamation merge /ስለመሆኑ በክርክር ሂደት ተነስቷል፡፡ ይህ በተመለከተም ሁለቱም ድርጅቶች ተዋህደው ከሆነ መቼ እና በማን ውሳኔ ሰሚነት ተዋሀዱ የሚለው መጧራት ነበረበት፡፡ አመልካች እንደሚሉት በክርክር ጊዜ አግባብነት ያላቸው ሰነዶች ለማግኘት እንደተቸገሩ በተለይም ድርጅቱ ህያው ካልሆነ እና የድርጅቱ ሕጋዊ ሠራሽ የሆነው ድርጅት ወይም ግለሰብ በጉዳዩ ጣልቃ በመግባት ካልተከራከሩ ዞሮዞሮ የአመልካች የመከላከል ሕግ መንግስታዊ መብት ማጣበቡ የማይቀር ነው፡፡ የስር ከፍተኛ ፍርድ ቤት አመልካች በተጠሪ ምስክሮች መሰቀለኛ ጥያቄ በማቅረብ ስለተከራከሩ የተጣበበ መብት የለም በማለት በውሳኔው ያሳፈረ ቢሆንም ክርክሩ ግለሰባዊ ጉዳይ ሳይሆን የአንድ ድርጅት ጥፋተኛ መሆን ያለመሆን ብሎም የድርጅቱ ሥራአስኪያጅ የወንጀል ተጠያቂነት የሚያስከትል ጉዳይ በመሆኑ ድርጅቱ እና የአሁኑ አመልካች ፈጸሙት የተባለው የወንጀል ድርጊት ለመከላከል መቅረብ ያለባቸው ሕጋዊ ሰነዶች እና የክርክር ነጥቦች ከድርጅቱ የተያያዙ አይደለም የሚለው ድምዳሜ የህጉን አጠቃላይ ይዘትና መንፈስ ያላገናዘበ ነው፡፡ ከላይ እንደተመለከተው የሥር ፍርድ ቤት ይሁን ጉዳዩ በይግባኝ የተመለከተው ከፍተኛ ፍርድ ቤት በሥር ፍርድ ቤት አንደኛ ተከሳሽ የነበረው ድርጅት ህያው ድርጅት ነው ወይስ የከሰመ ድርጅት? የከሰመ ድርጅት ከሆነ መብትና ግዴታው ለማን ተላለፈ? የሚሉትና ተያያዥ ነጥቦች በማጣራት ድርጅቱ ጥፋተኛ ነበር ወይስ አልነበረም? የሚለው በቅድሚያ ውሳኔ መስጠት ይጠበቅባቸው ነበር፡፡

በማጠቃለል በሥር ፍርድ ቤት አንደኛ ተከሳሽ የነበረው ሜጋ ኪነጥበበት ማዕከል ኃ/የተ የግል ማህበር በቅድሚያ በሕጉ አግባብ ጥሪ ተደርጎለት ራሱ ወይም ህልውናው የከሰመ ከሆነ መብትና ግዴታው የወረሰው ድርጅት/ተቋም/ ግለሰብ ሳይጣራ እና በአግባቡ ተጣርቶ ጥፋተኛ ሳይባል አመልካች ጥፋተኛ ናቸው ተብሎ መወሰኑ በአግባቡ አይደለም፡፡ በሥር አንደኛ ተከሳሽ የነበረው ድርጅት ህልውና ካበቃ ወይም መብቱና ግዴታው የተላለፈለት ድርጅት/ግለሰብ ከሌለ በእርግጥ በሥራ አስኪያጅ የወንጀል ተጠያቂነት ያስከትላል ወይ የሚለውም ከወንጀል ቅጣት ዓላማና ግብ መታየት ነበረበት፡፡ ሜጋ ኪነጥበባት ማዕከል ኃላፊነቱ የተወሰነ የግል ማህበር እና ሜጋ ማስታወቂያ ድርጅት በሕጉ አግባብ ያልተዋሀዱ ከሆነ የወንጀል ተጠያቂነት የሚያስከትለው ውህዳቱን የወሰኑ እና ያስፈጸሙ የየድርጅቱ ባለቤቶች ናቸው ወይስ ሥራ አስኪያጅ ነው ተጠያቂ መሆን ያለበት? የሚለውን በአግባቡ የተጣራ ጉዳዩ አይደለም፡፡ በእነዚህ ሁሉ ምክንያቶች የሥር ፍርድ ቤቶች ውሳኔ መሰረታዊ የህግ ስህተት የተፈጸመበት በመሆኑ ሊሻር ይገባ ነበር በማለት በሐሳብ ተለይቻለሁ፡፡

የማይነበብ የአንድ ዳኛ ፊርማ አለበት

ሩ/ለ

PROCLAMATION NO. 110/1998 A PROCLAMATION TO PROVIDE FOR THE PAYMENT OF STAMP DUTY WHEREAS, it has become necessary to amend the stamp duty levied on documents in a manner which would contribute […]

The post PROCLAMATION NO. 110/1998 A PROCLAMATION TO PROVIDE FOR THE PAYMENT OF STAMP DUTY appeared first on Ethiopian Legal Brief.

PROCLAMATION NO. 99/1998 A PROCLAMATION TO PROVIDE FOR THE PAYMENT OF TAX ON COFFEE EXPORTED FROM ETHIOPIA WHEREAS, consolidating the various taxes and duties levied by different Proclamations and Regulations into a […]

The post PROCLAMATION NO. 99/1998 PROCLAMATION TO PROVIDE FOR THE PAYMENT OF TAX ON COFFEE EXPORTED FROM ETHIOPIA appeared first on Ethiopian Legal Brief.

ETHIOPIAN TAX and CUSTOMS LAWS Ethiopian tax and customs laws is characterized by frequent repeal and amendments. The number of proclamations, regulations and directives makes it to some extent difficult to understand […]

The post Ethiopian Tax and Customs Laws appeared first on Ethiopian Legal Brief.

THE LAW OF CORPORATE TAXATION IN ETHIOPIA BERHANE G/MARIAM ADVISOR: PROFESSOR TILAHUN TESHOME SUBMITTED TO: THE SCHOOL OF GRADUATE STUDIES IN PARTIAL FULFILLMENT OF THE DEGREE OF MASTERS IN BUSINESS LAWS (LL.M) […]

The post THE LAW OF CORPORATE TAXATION IN ETHIOPIA appeared first on Ethiopian Legal Brief.

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 of the tax on the added value […]

The post Amhara Regional State VALUE ADDED TAX(VAT) PROCLAMATION NO. 285/2002 appeared first on Ethiopian Legal Brief.

The Application of Ethiopian Transfer Pricing Rules on Multinational Enterprises: Consistency of the Practice with the Ethiopian Transfer Pricing Rules Tariku Adugna Raya                   […]

The post The Application of Ethiopian Transfer Pricing Rules on Multinational Enterprises appeared first on Ethiopian Legal Brief.