All Directives of Ethiopian Revenue and Customs Authority
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...
View ArticlePROCLAMATION NO. 110/1998 A PROCLAMATION TO PROVIDE FOR THE PAYMENT OF STAMP...
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...
View ArticlePROCLAMATION NO. 99/1998 PROCLAMATION TO PROVIDE FOR THE PAYMENT OF TAX ON...
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...
View ArticleEthiopian Tax and Customs Laws
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...
View ArticleTHE LAW OF CORPORATE TAXATION IN ETHIOPIA
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...
View ArticleAmhara Regional State VALUE ADDED TAX(VAT) PROCLAMATION NO. 285/2002
VALUE ADDED TAX(VAT) PROCLAMATION NO. 285/2002 via ANRS Revenue Autrhority. VALUE ADDED TAX(VAT) PROCLAMATION NO. 285/2002 WHEREAS, the current sales tax does not allow collection of the tax on the...
View ArticleMizan Law Review Vol 5, No 2 (2011)
Mizan Law Review publishes peer reviewed scholarly articles that identify, examine, explore and analyze legal and related principles, stipulations and concepts based on research findings. Mizan’s...
View ArticleCompiled Administrattive Directives
Now You can easily get all directive in ONE. Use Bookmark or Table of Contents to find a specific directive within the compilation. Ethiopian Revenue and Customs Authority Consolidated Tax and Customs...
View ArticleSome unusual facts about repeal in Ethiopia (Part II)
Double Repeal and repeal after indefinite period of time It is difficult even for law makers to remember each and every law they have amended and repealed. With the ever increasing quantity of...
View ArticleDirective No 46/2007 Issued to Provide for the use of Sales Register Machines
Directive No 46/2007 Issued to Provide for the use of Sales Register Machines 1. Issuing Authority This Directive is issued by the Minister of Revenue pursuant to the power given by Article 22 of...
View Article“የድርጅት በቁም መክሰም!”—ሰ/መ/ቁ 100079
የሰ/መ/ቁ 100079 “ን” አንብበን ስናበቃ ለተፈጥሮ ሰው ብቻ የምንጠቀምባቸው የተለመዱ አባባሎች ለህግ ሰውም ሊውሉ የመቻላቸው አጋጣሚ ሊኖር እንደሚችል እንረዳለን፡፡ በውሳኔው ላይ እንደተመለከተው አንድ የህግ ሰውነት ያለው ድርጅት በህጉ አግባብ ሳይፈርስና ህልውናውን ሳያጣ “በቁሙ ሊከስም” ይችላል፡፡ የዚህ አባባል...
View ArticlePROCLAMATION NO. 110/1998 A PROCLAMATION TO PROVIDE FOR THE PAYMENT OF STAMP...
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...
View ArticlePROCLAMATION NO. 99/1998 PROCLAMATION TO PROVIDE FOR THE PAYMENT OF TAX ON...
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...
View ArticleEthiopian Tax and Customs Laws
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...
View ArticleTHE LAW OF CORPORATE TAXATION IN ETHIOPIA
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...
View ArticleAmhara Regional State VALUE ADDED TAX(VAT) PROCLAMATION NO. 285/2002
VALUE ADDED TAX(VAT) PROCLAMATION NO. 285/2002 via ANRS Revenue Autrhority. VALUE ADDED TAX(VAT) PROCLAMATION NO. 285/2002 WHEREAS, the current sales tax does not allow collection of the tax on the...
View ArticleThe Application of Ethiopian Transfer Pricing Rules on Multinational Enterprises
The Application of Ethiopian Transfer Pricing Rules on Multinational Enterprises: Consistency of the Practice with the Ethiopian Transfer Pricing Rules Tariku Adugna Raya […] The post...
View ArticlePROCLAMATION NO. 110/1998 A PROCLAMATION TO PROVIDE FOR THE PAYMENT OF STAMP...
PROCLAMATION NO. 110/1998 A PROCLAMATION TO PROVIDE FOR THE PAYMENT OF STAMP DUTY WHEREAS, it has become necessary to amend…
View ArticlePROCLAMATION NO. 99/1998 PROCLAMATION TO PROVIDE FOR THE PAYMENT OF TAX ON...
PROCLAMATION NO. 99/1998 A PROCLAMATION TO PROVIDE FOR THE PAYMENT OF TAX ON COFFEE EXPORTED FROM ETHIOPIA WHEREAS, consolidating the…
View ArticleTHE LAW OF CORPORATE TAXATION IN ETHIOPIA
THE LAW OF CORPORATE TAXATION IN ETHIOPIA BERHANE G/MARIAM ADVISOR: PROFESSOR TILAHUN TESHOME SUBMITTED TO: THE SCHOOL OF GRADUATE STUDIES…
View Article