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FEDERAL NEGARIT GAZETA

OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA
December. 2002

CONTENTS Proclamation No. 307/2002

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Excise Tax Proclamation

PROCLAMATION NO. 307/2002 EXCISE TAX PROCLAMATION

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WHEREAS, to improve government revenue it has become necessary to impose excise tax payable on selected goods;

WHEREAS, it is believed that this tax should be oPlPl:1"ce OoP(J''i''TtD,e.O :1"h" '~'(P:" ~'-'to-r imposed on luxury goods and basic goods which are demand 9"h',:" f101 tt:I\o):1"T(J)o nIP/,e.+,,, ":I'''~ ",e. ~1-'tIl}A inelastic; IP/~l'" "'10. oPlI')' "h:1"oP~n:"1 WHEREAS, it is believed that imposing the tax on ~..,C goods that are hazardous to health and which are cause to :1"h(to '..,l1l.,.(U1-1 m.'i" n"'l.""~ ~ 'i" fIP/..,n &- n"'l.f"h:"lt- ":I',,'f ",. oPlI}lt-"'m:l'+00-1 noP+~" l1~ social problems will reduce the consumption thereof;

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NOW, THEREFORE, in accordance with Article 55(1) and (11) of the Constitution, it is hereby proclaim~d as follows.
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"person" means a physical or juridical person; "Importer" means any person who imports goods into the country; 3) "Body" means any company, registered partnership, entity formed under foreign law resembling a company or registered partnership, or any public enterprise or public financical agency that carries out business activities including body of persons corporate or unicorporated wh,ethercreated or recognized under a law in force in Ethiopia, or elsewhere. and any foreign. body's business '~gent doing business in Ethiopia on behaif of the pr~pcipal. 4) "Pure Alcohol'~ me~ns Alcotlol of purity of 80 5) 6) degrees or more; "Alcohol" means Ethyl Alc()hol; "Tax Authority" means the Fed~ral Inland'Revenue Authority and the tax authorities of the Regional States and City Administrations; "Bonded Warehouse" means the building or place destined for storage' of specified goods before the tax is paid, secured in accordance .with requirements of the Tax Authority; "Cost of Production" mean.s direct labour and raw material cost incurred in the production process, cost of indirect inputs and overhead costs, but does not include depreciation costs of machineries; "Taxpay~r" means a person liable to pay Excise Tax; "Ministry" and "Minister" means the Ministry and Minister of Finance and Economic Development, respectively,;

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3. Scope This Proclamation applies on goods listed in the Schedule attached to this Proclamation..
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The Rate, Base and Payment of Excise Tax Rate of Excise Tax ' The Excise tax shall be paid on goods mentioned under the Schedule attached to this Proclamation: (a) When imported; (b) When produced locally at the rate prescribed in the Schedule.

AtJ ODlPl-r 5. Base of Computation of Excise Tax 1) in respect of goods produced locally, the cost of production; 2) in respect of goods imported, cost, insurance and freight (C.LF.); Payment of Excise Tax 1) The Excise tax shall be paid within the time prescribed under Sub-Article (2) of this Article. (a) in respect of goods produced locally, by the producer; (b) in respect of goods imported, by the importer.

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Time ofPayment: (a) Unless decided otherwise, as provided for under Sub--Article 2(b) of this Article, the excise tax on goods specified under the Schedule shall be payable. 1) When imported at the time of clearing the goods from Customs area; 2) When produced locally, not later than 30 days from the date of production; (b) Where the tax payer requests forpermission to deposit goods produced iu a bonded warehouse without payment of tax and if the request is approved by the Tax Authority the payment of the tax on such goods so deposited shall be effectd at the time they are being removed from the Bonded warehouse; (c) If the Tax Authority believes that the activity of the tax payer requires a Bonded Warehouse may give him permission to establish such Bonded Warehouse. The conditions under which the Bonded Warehouse operates shall also be laid down by directive to be issued by the Tax Authority. No goods shall therefore be deposited in or removed from a Bonded Warehouse except in the presence and under the control of a representative of the Authority; (d) where a producer fails to keep proper accounts and records or fails to submit a monthly declaration or pay the tax within the time limit prescribed in this Proclamation or submits a declaration which upon investigation is found incorrect the Tax Authority shall be empowered to forbid the producer to remove any good from the place of production or Bonded Warehouse.

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Assessment of the Excise Tax 1) If the Tax Authority accepts that the books and records maintained by the producer are properly kept and that the monthly declaration submitted by him, pursuant to Article 8(d) of this Proclamation is correct the tax paid in accordance with the monthly declaration shall be considered accurate. 2) If, after review by the Tax Authority, it appears that a person has understated his tax obligation, the Authority shall issue an additional assessment. 3) The assessment made shall be prepared in an assessment notification and be delivered to the tax payer. Delivery of the assessment notification shall be made in accordance with the provisions of Income Tax Proclamation. 4) If the Authority makes an additional assessment under Sub-Artcle (2) and within 30 days of the notice and demand, the person assessed does not pay the additional assessment or appeal the assessment as provided under Article 18, the person is in default. 5) Ifthe Tax Authority fails to assess the tax and notify the tax payer of the amount still due withn five years from the date of declaration and payment of the tax by the tax.payer in accordance with Article 6 of this Proclamation, the tax so paid shall be final and coacisive. In case, where the taxpayer has not declared his income or has submitted a fraudulent declaration, nG time limit provided in any other law shall bar the assessment of the tax by the Tax Authority.

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SECTION 3 Collection Enforcement 8. Obligations of the Tax Payer In addition to the obligations specified in the other provisions of this Proclamation, every tax payer shall : (a) maintain books of accounts and supporting. documents in accordance with proper accounting principles and in a manner acceptable to the Tax Authority; (b) submit every 30 days to the Tax Authority, in a form which shall be supplied by said Authority, a declaration containing such information as may be necessary for proper collection of the tax. (c) comply fully with requirements of the inspection of his premises by the delegate of the Tax Authority in accordance with Sub - Article 3 of Article 9 of this Proclamation. (d) comply fully with the requirements of the inspection of his premises by the delegate of the Tax Authority; (e) immediately communicate to the T~x Authority the type and address as well as the commencement and termination date of his business; (f) pay in full the tax due within 30 days from the date of termination where such business is teIDlinated. Power of the Tax Authority In addition to the powers specified in the other provisions of this Proclamation the Tax Authority shall have the following powers and duties: 1) The implementation and enforcement of this Proclamationshall be the duty of the Tax Authority; 2) Requiring the person or any employee who has access to or custody of any information. records or books of account to produce the same and to attend during normal office hours at any reasonably convenient tax office and answer any questions relating thereto; 3) Enter business premises or stores of the tax payer or to any place suspected to be storage of the products, inspect, collect information and take appropriate measures: (a) during the regular working hours of the tax payer where it suspects that production or sale of goods is carried on or there is information that may be necessary for the prOper assessment of the tax, and to ensure the observance of this Proclamation and Regulations issued for the implementation of this Proclamation; (b) at any time where it suspects that an offense resulting from the violation of the provisions of this Proclamation or regulations issued for the implementation of the Proclamation has been committed. 4) Notify the tax payer the additional tax to be paid in accordance with this Proclamation; 5) as regards goods imported: (a) sell such goods where the tax in respect of them is not paid within six months from the day of deposit within the premises of government warehouse, or in the case of perishable goods, decide on their sale at any time it thinks fit;

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transfer to the Government treasury the balance, if any, remaining after the deduction of the tax and other expenses, provided, however, that it shall pay the same person entitled thereto where he claims it within five years from the date of the sale and where his claims are provided. Requiring any person including a municipality, body, financial institution, department or agency of Federal or Regional Government to disclose particulars of any information or transactions.

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10. Seizure ofProperty to Collect Tax 1) Subject to Sub-Article (4), if any person liable to pay any tax imposed by this Proclamation is in default under Article 7, Sub-Article (4) or Article 18, Sub-Article (2), it shall be lawful for the Authority to collect such tax (and such further amount as shall be sufficient to cover the expenses of the seizure) by seizing any property belonging to such person. 2) For purposes of this Section, the term "seizure" includes seizure by any means, as well as collection from a person who owes money or property to the person liable for VAT. Except as provided in Sub-Articles (3) and (6), a seizure shal extend only to property possessed and obligations existing at the time the seizure is made. The Authority may request a police officer to be present during the seizure. Where the Authority seizes any property as provided hereinabove, it shall have the right to sell the seized gods at public auction or in any other manner approved by the Authority not less than 10 days after the seizure, except that when the goods seized are perishable, the Authority can sell the goods after any reasonable period having regard to the nature of the goods. Whenever any property on which iieizure had been made is not sufficient to satisfy the claim for which seizure is made, the Authority may, thereafter and as may be necessary, proceed to seize other property liable to seizure of the person against whom the claim exists until the amount due from such person, together with all expenses, is fully paid. Seizure may be made under Sub-Article (1) on property of any person in default with respect to any unpaid tax only after the Authority has notified such person in writing of the intention to make such seizure. The notice shall be delivered not less than thirty (30) days before the day of the seizure. If the Authority makes a finding that the collection of the tax is in jeopardy, demand for immediate payment of such tax may be made by the Authority and, on failure or refusal to pay the tax, collection thereof by seizure shall be lawful without regard to the 3O-day period provided in Sub-Article (1) and the 3O-day provided in Sub-Article (4). If a seizure has been made or is about to be made on any property, any person having custody or control of any books or records containing evidence or statements relating to the property subject to seizure shall, on demand of the Authority, exhibit such books or records to the Authority.

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11. Preferential Claim to Assets 1) From the date on which tax becomes due and payable under this Proclamation, subject to the prior secured claims of credtiors, the Authority has a preferential claim upon the assets of the person liable to pay the tax until the tax is paid. 2) Where a person is in default of paying tax, the Authority may, by notice in writing, inform that person of the Authority's intention to apply to the Registering Authority to register a security interest in any asset, which is owned, by that person, to cover any unpaid tax in default, together with any expense incurred in recovery proceedings. 3) If the person on whom a notice has been served under Sub-Article (2) fails to pay the amount specified in the notice within 30 days after the date of service of the notice, the Authority may, by notice in writing, direct the Registering Authority that the asset, to the extent of the defaulter's interest therein, shall be the Q- n'}trfl h1</'''' (E)ODlPlT f;J'h{}'I1I\P'AII}'} ;J-hfl subject of security for the total amount of unpaid tax. fU'J..{,I\..,nT (}m- U.o:" OtpflTlJ' +J.'." h1)).~J.'. 4) Where the Authority has served a notice on the TO'l1l f(}m (}.tf1: OD1I;Jf1.m- I1I\P'AII}')' U'JlJ':t: Registering Authority under Sub-Article (3), the m-1~ h~Y "J.'.mJ.'.q. 1.ol-l: OtpflTlJ' h1)).Y1I ff.l(}m- TO'l1l h1f.U'JlJ'rm-cr nu.o-l: IIJ.'. h1~1\ Registering Authortity shall without fee, register the notice of security as if the notice were an instrument fODY"'- (}'1~ J.'.ODH..,I1A: </'f.cr (}.A f-t-(}m tflj ftpfl:"lJ'mof mortgage over or charge on, as the case may be, fODY"'- OD.oT h1f."'mn</, '1"1'111 such asset, and such registration shall, subject to any fU'J..{,1\1m-1 :J-hfl l\U'Jflh'{'A nU'JlJ'rm-cr ODAhn:lt.., h 1f. +() m OD prior mortgage or charge, operate while it subsists in rm-cr 1\.11 Y"'- WJ.'.cr h 1f. U'JlJ' tflj all respects as a legal mortgage over or charge on the o~ WJ.'.~ h~Y J.'.~mt-A:: asset to secure the amount due. H- :J-hfl h4.V- fll\l\m- 'l'n:t' 12. Taxpayer Safeguards ntlU htp~ h~A E ODlPlT f+YH U'JlJ'rm-cr '}{Jl:" Any property seized under Section 3 ofthis Proclamation fU'J.YHm-: fU'J.mn</'m-: hlJ' fU'J.ODH1nm- n:J-h{}. 111\P' shall be seized, held, and accounted for only by the A1I}1.o:F J.'.(],lJ'A:: U'JlJ'rm-cr 1\.1\fOD1..,P':" hilA nILu Authority. No other agency of the govermment may h~A ODlPlT f+ YHm-1 1.olT U'JlJ'rm-'}cr 1\.11 require the property seized under this Section to be ~h1Y:" ODIPI.T OU'J~I.'" h1)).(}mm- wJ.'.~ h'})).-'-III\ transferred or given over to it for any cause whatsoever. If ~I\T ODmfq. hJ.'."fA~:: f+YH 1.01.:" f+lim h'}Y,tf't any property seized under this Section is sold, any h7iyaa: h+17m- 11H.o m-fl'l' :J-hfl h4.V- hU'J..{,I\..,n:,. portion of the proceeds in excess of the persons liabilities o~ nl\J.'. ftf'1m- 11H.o 1\1.01.-1: 111\0.:" w)).ym-'tshall be returned promptly to the owner of the property. J.'.ODl\ftA::

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13. Duties of Recei vers 1) In this Article, "receiver" means a person who, with respect to an asset in Ethiopia of a taxpayer, is: (a) a liquidator of a company; (b) a receiver appointed out of court or by a court; (c) a trustee for an unrehabilitated insolvent; (d) a mortgage in possession; (e) an executor of a deceased estate; or (f) any other person conducting a business on behalf of a person legally incapacitated. 2) A receiver shall, in writing, notify the Authority within 14 days after being appointed to the position or taking possession of an asset in Ethiopia, whichever first occurs. 3) The Authority may, in writing, notify a receiver, of the amount which appears to the Authority to be sufficient to provide for tax which is or will become payable by the person whose assets are in the possession of the receiver. 4) A recei ver: (a) shall set aside, out of the proceeds of sale of an asset, the amount specified by the Authority under Sub-Article (3), or such lesser amount as is subsequently agreed on by the Authority; (b) is liable to the extent of the amount set aside for the tax of the person who owned the asset; and (c) may pay any debt that has priority over the tax referred to in this Article notwithstanding any provision of this Article. 5) A receiver is personally liable to the extent of any amount required to be set aside under Sub-Article (4) for the tax referred to in Sub-Article (3) if, and to the extent that, the receiver fails to comply with the requirements of this Article. 14. Notification of Changes Every taxpayer shall notify the Authority, in writing, of; 1) any change in the name, address, place of business, constitution, or nature of the principal taxable activity or the activities of the person; and 2) any change of address from which, or name in which, a taxable activity is carried on by the taxpayer, within 5 days of the change occurring. Section 4 Appeal procedure 15. Review Committee Members of the Review Committee shall be appointed by the Minister of Revenue or the competent authority of the regional government, as appropriate, upon the recommendation of the head of the Authroity. 16. Powers and Duties of the Review Committee 1) The Review Committee shall be accountable to the head of the Authority and shall have the following duties: (a) to examine and decide on all applications submitted by tax payers for compromise of penalty and interest and on the tax assessed;

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to gather any written evidence or information relevant to the matter submitted; (c) to summon any person who directly or indirectly has dealt with the assessment, to appear before it for questioning him about the case under its investigation; and (d) to review determinations made by the Authority for accuracy, completeness, and compliance with this Proclamation. 2) The Committee shall only review applicat!Clns submitted to it within 10 days of receipt of tax assessment notification. 3) The Head of the Tax Authority may approve the recommendations or remand the case, with his observations, to the committee for further review. 17. Waiver of Penalty The Review Committee may waive administrative penalties in accordeance with the directivies issued by the Minsiter of Revenue or the competent authority of the regional government, as apprporiate.

(b)

18. Appeal 1) Any person who object to an additional assessment It. f,..,cft made by the Authority has the right to appeal, within li' O:1'h(}' f11\P'AIl)'} f+"I\4C.""') f+~"7~ :1'hll 30 days from the receipt of that assessment ",.", ~ f OI/.:l'lD9" "7'1'r""9" :1'h II h...,. f:1'h II ,,,.It ~ notification, or from the date of decision of the lP/ll:1'lD't1 hf.~ (}",. IDf,9" 0 M1.-J::1' h Il)~ 11 01/. -J; (} Review Committee to the Tax Appeal Commission ",.", ~ h + m 0+ +') "f.9" c: 0 cD (LP" It) +'1' + ",.ll1' Of11\P'AIl)). f+lD(}"""') +~"7~ :1'hll 2% (V9"lt by depositing in cash with the Authority an amount (}OI/. OOD"') f11\P'AIl)). "')1; O"7ll111 I\..,-oc f,"'f1~ equal to 50% of the additional tax assessed. .,.f1't f,"'f1~ f"7:"l-o OD-o+ hl\",.11 2) If a person appeals in accordance with Sub-Article ~. O')o-ll h,}"'~ (li) ODLP~:" ff,"'f1~ M1.-J::1' +C(l (1) and the Tax Appeal Commission determines his f..,-oC ""'f1~ .,.f1't :1'hll h4.~ O+~"7~ f+lD(}'1 tax liability, that person is in default unless he pays o:,.') :1'hit Ooo-(\- 1Df,9" OhkA fODh4C.A ..,1..:1' the additional assessment determined by the Tax h ') ~ 1\n + ",." ~ h (}m 0+ +') h,) ll.,. 0 cD +') 1..tL Appeal commission within thirty (30) days of the ",.ll1' :1'hll h...~ fOl/.4C.I\..,n+') +~"7~ :1'hll decision of the Commission. t}Ah.tl\ 1''''+~ """11 3) If no appeal is made within the period prescribed in [. nH.U h,)+~ ')o-ll h,)+~ (li) O+ODI\h+"" l..tL Sub-Article (1) of this Article, the Additional assess~ t}A .,. ~ 0 0 f1I\P' All)). f +lD (}'1",. ""ll1' ,..., f1 ment of the tax made by the Authority shall be +~"7~ :1'hll ""hhl\~lj fOD~~if (flf 1D,tl1""). +h...f, f,(flj All deemed to be correct and final and shall be immediately payable. 2' fH.U h,}+~ ')o-ll h,)+~ (li) 1;');11. h')f.+mO.,. (flj 01n. ..,-oC h'P~ lll\f,"'f1~ f+f..,.,.,.+ h,)+Y.~ 4) Without prejudice to Sub-Article (1) of this Article, h'}f.h..,f1-o":1'r"" OH.U h'P~ OIILP~+ f+lD(}). the provisions of the Income Tax Proclamation, :1'h"~,) nOl/.ODI\h+ I\OI/.+CO- f,"'f1~~ +4C.~0I/. concerning appeals shall, mutatis mutandis, apply to f,(flj (\-11 appeals regarding taxes imposed by this Proclamation. flP/ll~~:" Ii!' ~"k 'l:" f +lD(}'1 OJ- ..,-0C 01l:f;A ID f,9" f :1'h (}. f11\P'A Il)') 19. Burden of Proof f(}m"" ",.",~ +hhA hf,f.I\9" nOl/.A OOl/.+C-ohChc The burden of proving that an assessment is excessive or f"7ll~.c;-J: ~"k"+ f+ID(}"""') :1'hll 1Df,9" ff11\P'A that a decision of the Authority is wrong is on the person Il)).'} ",.lt~ fOl/.:l'lDOD",. (}",. f,l1'ljAII objecting to the assessment or decision. tJti:A h 9" ll+ Section 5 h II+.c;f.t.'f :"Il)"'~ Administrative Penalties
?}. 01..tL",. f11\"7:"~-o lll\OI/.4C.09" f:1'hll "7it;1'ID'tI') :"Il)+ 20. Penalties for Late Filing h';.:\,) h'),tl4C.R9" h+ID(}""" OH.U h'P~ li' 0"-" 1) Except as otherwise provided in this Proclamation, a Oll ++C: n + ID(}.,,,,. 1..tL ",.ll1' f:1'h II "7 it:1' ID:" person who fails to file a timely return is liable for a "'1..:1'''''') IA+1D1l) :1'hll h...,. I\""fn+ I\hl') penalty equal to 5 percent of the amount of tax ~'}~ lDC 1D"9" flD~ hkA 1\11''''''' l..tL: IA+h4C. underpayment for each month (or portion thereof) 1\",.') :1'hll ~% (h9"ll+ OOD"') 1)~% (VI h9"ll+ during which the failure continues, up to 25 per cent nOD"') hit h. qu" 1;~ll OD+6l>J. f,hC;:"A::

of such amount.

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Pederal Negarit Gazeta

No. 20 31- December, 2002 Page 2019

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2) The penalty under Sub-Article (1) of this Article is limitedto ~O,OOO Birr for the flfStmonth (or portion thereot) in which no return is filed. 3) For purposes of this Article, an underpayment of tax is the difference between the tax required to be shown on the return and the amount of tax paid by the due date. 4) In any event the penalty may not be less than the smaller of theMo amounts: (a) 10,000,Birr; (b) lOOpercent of the amount of tax required to be shown on the return.

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21. Late Payment Interest f:1"hh -m" f OoP'" (,,'}.(' oP'" TCi't'}"") 1) If any amount of tax is not paid by the due date, the ri' "1M O.,.hLA ;l-h" 1\1-"A"7.;l-ft1l mA.(' person liable is obliged to pay interest on such i' -hLA O~OtO"" IDC I\A.,.hLA ;l-h'" -h.l.A amount for the period from the due date to the date h~OlO"" +'} '-"h.,.h.l.AO""+'} I1AlJJo 1.", lJJo"'I' the tax is paid. ;l-h" h4-\t mA.(' f-h.l.A ..,,.;1- "AO"":I I,
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The interest rate under Sub-Article (1) of this Article is set at 2~% (twenty five per cent) over and above the highest commercial lending interest rate that prevailed during the preceding quarter.

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lD'}lfto~ O;l-h" 1\" f"'7.LOIJDo Olt.U htt:A f"'"t"~"" fID'}lA" 08:"" ;"1-'} O-.,.I\Att: f"'7.LfJIJDo O-II'~ hi't- f"7.08lPt"""'f f"t;l-f. '-Ii ""'11~ f"7.+COlJJo OID'}lA" -:".. ;,.", ~~ ~C,..,. oPlPt"" "l1'liAII 23. Tax Evasion reo ;,...,.. O-tlJ" ;l-h" "I\AoPh.l.A A person who evades the declaration or payment of tax, ;".." O-tlJ" fi'tOi'tOlJJo'} ;l-h" 11\";l-m+ m1-fO f"7..I. commitS an offence and, in addition to any penalty under A..,O""'} ;l-h" lAh.l.A "'liTlJJofO i'tlJJom,}~A '-'}~ Section 5, may be prosecuted and, on conviction, be Ua08 Um&-AII "AII'~fO Olt.U "CP~ htt:A lJ -11""" subject to a term of imprisonment of not less than five (5) . h"'7.tlJAO""-+Mii 0"'t;Q."'~ 'I'4-"'~ -11'~ Ott:C.(' 0."" years. ,-..,. 0",,,,, ~~&-..,. 1 -+tlJAII i't.l;J"'I' h~ 24. Making False OTMisleading Statements ,,/t/t~ oDl~ "A",:"l1l 1) A taxpayer who, ri' fdti't"" ID"" "'IliTlJJofO ;l-h" h4-1-1 (a) makes a statement to a tax officer of the i' u) A;l-hc\-I1A~AtIJ'} 11'&-"'''"..~ ~'I'1I0.,.Authority that is false or misleading in a Ah.,.fUi't""ID"fO ~ -l~ lottO' lD1-fO material particular, or " A) A;l-h i't- q A~ A tIJ'} II' &-.,.~ t\. otC1I h"7." I1lJJo (b) omits frOni a statement made to an officer of the -..,A.. ."'1' -..,A<Ai(Do'} ~ t\.1~C'" Authority any matter or thing without which the " 0"7.~A ,,\\:\ '} oP"'''''''' f"7. .,qTlJJo'} ~'I'(1:f statement is misleading in a material particui:::r. 1--lPl""O;l-AII '-1~II'~f fm"1:A h" commits an offence and is liable on convcition.. '''+l 1-fO oP1}"''''' f"7." 11 (Do 2) Where the statement or omission is made "',lthout I' f., /t.,. -.., A<Aif .,.ftmlJJo ID ~'I'-fI f"''''IDlJJo lAO-l: fOh'}''''' fl1'~ '-,}~11'~' reasonable excuse, u) foP"'AMiilJJo""hhA~ ,A-II''} t\.~l"O"" (a) and if the inaccuracy of the statement were IA-rit' t\.h.l.A f"7..,l1lJJo ;l-h" h1lC Ii if. undetected may result in an underpayrnent of

Section 6 Criminal Offen~es 22. Procedurein Tax Offence Cases A tax offence under this Section is a violation of the criminal law of Ethiopia and shall be charged, prosecuted, and appealed in acc.ordancewith Ethiopia Criminal Procedure Code of Ethiopia.

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fine of not less.than 10,000 Birr and not more than 20,000 Birr, and imprisonment for a ternl of not less than One (1) year and not more than three (3) years, and (b) if the underpayment of tax is in an amount exceeding 1,000 Birr to a fine of not le~s than 20,000 Birr and not more than IOOO,OC'O Birr and imprisonment for a term of not k~;s than three (3) years and not more than five (5) years, 3) Where thestateplent or omission is made knowingly or recklessly,

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and if the inaccuracy of the statment were undetected may result in an underpayment of tax by an amount not exceeding 1,000 Birr, to a fine of not less than 50,000 Birr and not more than 100,000 Birr, or imprisonment for a term of not less than five (5) years and no~more than ten (10) years; and (b) If the underpayment of tax is in an amount exceeding 1,000 Birr, to a fine of not less than 75,000 Birr and not more than 200,000 Birr or imprisonment for a term of not less than ten (10) years and not more than fifteen (15) years.

(a)

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25. Obstruction of Tax Administration 1) A person who, (a) obstructs or attempts to obstruct an officer of (I)"'" A"7(a'itlA f'l"hl. f f1I"'" A) fh'P)t.") h4C.'IO'" O"7'iTlD-~ h\to:\") the Authority in the performance of duties under this Proclamation, or f(a'ihA (1)"9" A"7(a'ihA f'l"hl """ h")~ln f m")1:A OU4C.Oao.,.l;l"'tn f It.~l~OT h11C (b) otherwise impedes or attempts to impede the administration of the Proclamation, liit O"7f")" h'i h11C fit O...,"OA1' f1")n11 OU+6IiL commits an offence and is liable on conviction to a h'i Oo-AT 'iOOT hP'&-T 1A"tfJA II f"th.,./rT h'ih~.un foota(a/r A.l\-T "''''I)C'T fine of not less than 1,000 Birr and not more than I' f.+h,,"") I)AP'AtfJ") P'&- f"7(a'ihA "''''I)&-T 100,000 Birr, and imprisonment for a term of two 1f~lD- "m(a~/r ; (2) years, v) f;t-h" h'i-~") 10. h"1" fP'&- h,:"":J>f\9'T") 2) For purposes of Sub-Article (1), the following and f"tOUAhi: (a~p..~1 I ~;r.c"'T' (I)"'" h.~T similar other actions are considered to constitute "7'iTlD-")9" OUl1f9'T ADDOIJCDDC f;t-h,," I)A obstruction; P'AtfJ") It.m'':''.U~2i' 1ft;" lA0D1;+ i '(a) refusal to satisfy a request of the Authority for I)AP'AtfJ,,) "1'14: h1-'l+C11 It.111 A) f'+h,," inspection of documents, reports, or other infor~:J>~?/ 1ft;" fAOD1YT i mation related to a taxpayer's incometit) f'+h,," I)AP'AtfJ") 1P&-"'2i' (I)~;t-h" h'i-~ producing activities; f,,)"'~ pi&- (1'+ ""...,1)+ lAlD-1 OOoOT (b) noncompliance with an authority request to OD1~11 II report for an interview; (c) interference with a taxation officer's right to AlD-1" fA"7"'+(I):" enter the taxpayer's business premises. h'+Jt Ii O"7.1nlD- ODlPlT' 0o-1;t-9'T "I. f"'~l'"

AlD-tnT' A;t-h,," I)AP'AIIJ' '''it;t-(I)+ "7'iTlD-~ (alDODIf). Ott:C~ o.T It.l;l11' I 26. Failure to Notify 1''i-'''2i' 1M .,.00 V) 1''i-i: f.,.4C.OOD(J)o A person who fails to notify the Authority of a change as (I)"'" Ohl)~ TA.,. ~hT flf~ h,,)~If~ h11C lit 0"71")" f1,noO required by Article 14 commits an offence and is liable on OD+6IiLh'i Oh,,)~ 'iODT hP'&-T i conviction A) O,,"""T o-1;J-9'T hoOC T;it O"7n" f1")n11 (a) where the failure was made knowingly or ou+6IiLh'i 0'; mc hP'&-T ~+tI)A II recklessly, to a fine of not less than 10,000 Birr

f)1. O;t-h" I)AP'AtfJ)' IP&-"'~T f"tUlao-1'~T Ii' f.un h'P~ ~");l1.9'~ Aoyit~,9" O:t'h" I)AP' AtfJ). f"'+ml IP&-"'~ (I)"'" 1'+~'l" "'+tfJ~ f~Ol; V) Oih.., ODlPlT l\.11;lD- h"7.11) htt:l (I)"'" 7iA"7T lD-QJ" h~+mlOT .,...,I)C ;lC 0""1n O+1';t- (I)"'" +1'.,.1jI I)AIf~ OD'1~ f1")n11 (I)"'" 'i"~T htt:l (I)"'" "tn;t- h")-'l~l """ (I)"'" 1'.,.+01\ f Ahtt:llD- (I)"'" ..,AT fmf+

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and to imprisonment for one year; or in any other case, to a fine of not less than 5,000 Birr and to imprisonment for six months.
.

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27. Offences by Tax Officer 1) Any tax officer or former taxation officer employed in carrying out the provisions of this Proclamation who: (a) directly or indirectly asks for, or receives in connection with any of the taxation officer's A"tn;t-t& ",,,4<0 (I)"" -'V fmf+ m"". duties, a payment or reward, whether pecuniary f.,.+OA (I)"'" i h;t-h" 0"t1ilD- 10. or otherwise, or promise or security for that "7~OCOC m"". "" payment or reward, not bieng a payment or htlU h'P~ ~';11;9'T ;lC (I)"'" h"'(amlD;lC f"'U"l,,) .,...,I)C reward which the officer is lawfully entitled to ~"d.~T OUAI1"'h~'"'' receive, or Aou~O'" i "71:l.., f"t11)lD-") h"7~l'" (b) enters into or acquiesces in an agreement to do Aou;t-+oOI "'10. lA.If~,,) ~1C AODtt:+~ i or to abstain from doing, permit, conceal, or O;t-h" fDtUJ'" f"7~OCOC .,...,I)C Aou~O:" "" (I)"'" O"tn1'C AOD"''''OC t&A "11) connive at any act or thing whereby the tax revenue is or may be defrauded or which is (I)"'" O"t 1 I)lD- "7'iTlD-'" lD-A lD-"1' OtlU .,...,I)C ou"'I)O~ ") fOUta" contrary to the provisions of this Proclamation ""''''~T f(am f oulf)' Ott:C~ I1.T It.l;l11' h11C !lit or to the proper execution of the taxation 1''i-'''~ f"7"OA1' f1,noO -~ h'i hI 'iODT officer's duty,

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commits an offence and is liable on convctiOn to a fine of not less than 50.000 birr and to imprisonment for a term of not less than teo ( ! "~':'n ,one! '~utmore
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except such information is requir~d th C')mmercial Code of Ethiopia to be putJ1ishcJ in the Ti.1de Gazette, who, (a) discloses to any person or that person's representative, any matter in respect of another person, that may, in the exercise of the t.:.xation officer's powers or the performance of the taxation officer's dUIit's under the said provisions, come to the taxation officer's knowledge; or (b) permits any other person to have access to recor~s in the possession or custody of the Authority, except in the exercise of the taxatIon officer's powers or the performance of the officer's duties under this Proclamation or by order of a court; Commits an offence and is liable on conviction to a fine of not less than 10,000 Birr and to imprisonment for a term of not less than two (2) years and not more than five (5) years. 3) Nothing in this Article shali prevent a taxation officer from disclosing, (a) any document or information to: (i) any person where the disclosure ISnecessary for the purposes of this Proclamation or any other fiscal law; (ii) the Auditor-General where the disclosure is necessary for the perform.wce of duties entrusted to it by law. (iii) the competent authority (If the government of another <.,it!!1!', ""!lh whIch Ethiopia has ente.red i 'j "i,J<:(,[i'!nt for the avoidancc uf duubie ta:.,atll . ,n for the exchange of infonn;u1un. tu lll':.', extent permitted under the agn:cmcJ1I, (iv) the Ethics and Antl-CCHTUptlc.n (\:;-0mission where the disclosure IS nc~:cssary for the performance of dulic'; en. trusted to it bv law. (v) a law enforcement agency no! '.kscrit)'~d above where the Minister of RCVCIIUI: issues written authorizationto make dis closures necessary for the enforccmC'!i! of the laws under the agency's autholity: '.'1' (b) Information which does not identify a spc,ifi< person to any person in the service of the :;tak in a revenue or statistical departrnent \vherc such disclosure is necessary for the petrOl mance ofthe person's official dutie:; 28. Unauthorized Tax Collection Any person not authorized to collect tax undC' thl" Proclamation who collects or attempts to collect l,lX W an amount the person describes as tax comm;ls a" offence and is liable on convjeticn tn :) 11C ;c':' than 50,000 Birr and to imprisonrnent iUl a [CII,nnt j:() less than five (5) years and not more than ten (j OJ >~:ar' 29. Aiding or Abet(ing A person who aids, abets, iJwites, or conspire, v, i1', another person to commit a violation of this Pf(X:!;)!i;;J,) also commits a violation of this Proclamation. n'~., perspn may be subject to prosecution and is hat..:;, (!' conviction, to a fine and imprisonment, not in cxu~ss ~ the amount of fine or period of imprisonment pn ':id.:: for the offence aided or abetted. 30. Qffences by Entities :.:('r1ir;"~ i I)Subject to Sub-Article (3), where g, offence, every person who is iJ !k ::;n;' t:, . that time is treated as also having COJTJmn\!;1;,.:~i',ani', offence and is liable to a fine and irnpnSUi:';.::d I,"" this Proclamation.

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Subject to Sub-Article (3), where an entity commits an offence by failing to pay an amount of tax, including an amount treated by this Proclamation as though it were tax, every person who was a manager of that entity at that time or was a manager within six (6) months prior to the date of commission is jointly and severally liable with that entity and that other person to the Authority for the amount. 3) Sub-Articles (1) and (2) do not apply where (a) the offence is committed without that person's knowledge or consent; and (b) that person has exercised the degree of care, diligence and skill that a reasonably prudent person would have exercised in comparable circumstances to prevent the commission of the offence. 4) In Sub-Articles (1) and (2), "manager" means. (a) in the case of a partnership, a partner or manager of the partnership or a person purporting to act in either of those capacities; (b) in the case of a company, a director, manager, or officer of the company or a person purporting to act in any of those capacities; and (c) in the case of an association of persons, a manager or a person purporting to act in that capacity.

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of Article 13, Sub-Article (4) commits an offence and is liable on conviction to a fine of 5,000 Birr and to imprisonment for one (1) year. 2) Where a person is convicted of an offence under Sub-Article (1) for failing to set aside an amount as required under Article 13, Sub-Article (4), the court may, in addition to imposing a fine and prison sentence, order the convicted person to pay to the Authority, amount not exceeding the amount which
the person failed t9 set aside.

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32. Publication of Names 1) The Authority shall from time to time publish by notice in the Gazette a list of persons who have been con victed of offences under any of Articles 22 to 31. 2) Every list published in terms of Sub-Article (1) shall specify: (a) the name, address, and principal enterprise of the person; (b) such particulars of the offence as the Authority may think fit; (c) the tax period or tax periods in which the offence occurred; (d) the amount or estimated amount of the tax evaded; and (e) the amount, if any, of the additional tax imposed.

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Federal Negarit Gazeta - No. 20 31

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2023

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SECTION 7 Miscellaneous Provisions

33. Duty to Cooperate 1) All Federal and Regional Government Authorties b- ~u') ~1'~ OP't. ,,~ /\0'/1'/.\ f&..f-ot./.\ 'hCJ'fh/.\A and their Agencies. Bodies, Kebele Administrations ao,)"'P':1":r- fI/\P'AIlJ~"f hCJ' mh."";f-Tm. 01'Q;l, and Associations shall have the duty to cooperate O'/t9" ~'C~"'"f: f<l>O/\. aol\.,-.';~.C':r,: O'/..,Ot.:" with the Tax Authority in the enforcement Qfthis .., lJw~ h:1"h fl. fI/\P' A fl}') ;J C f ao1'fI 0 C f-o:1" Proclamation. ~/\flTm.:: 2) (a) no Ministry, Municipality, Department or OfIu) O~"'ll~ <l>mC',,~ I1AIf~ m~lJ" f:1"hfl. 11/\p' fice of Federal or Regional Government shall Afl}') f"'t.tlao f :1"hl\ aoht.f'UL I1A(}m issue or renew any license ~any taxpayer Ol\.,.<I>C: ;l'hl\ h4.~ f"'1.t."..,O:"') ..,-nC unless the applicant produces a certificate from om:"-I: fht./\ l\/\aolf~ m~lJ" ~.ltl\ :1"hl\ the Tax Authority to the effect that tax due in h4.~') O"'1.ao/\h:" f:1"hl\ h4.~ ao/\f ~1'C respect of the preceding year or years, have been paid or where the taxpayer is seeking 11""'~O Ol\.,.<I>Ct.:f'1: fla\ "'1.~l\'I;C: O'/tI;J'Jf license for the first time taxpayer identification fl.:": f&..f-ot.A mf.'r fhAA ooP'tf fl.+ f,).., number (TIN) issued by the Tax Authority ~.ltl\ 1: P't. t.:f'1: ao l\m + m~lJ" O'/1.l\ unless appeal is pending, or time for payment is ~~"fA9":: extended by the Tax Authority, /\) f:1"hfl. fI/\P'Afl}') :1"hit h4.~ f/\O:r-') ..,1..:1" (b) If the Tax Authority refuses to issue a ce'rtificate l\/\aot.~ap. flJ"l\hc m~<I>+ fO'/~fl1' f1.1f'): it shall, on demand by the applicant for the l\/\rtlJw f/\m.1 lJ"h')f:r- OaotlCtlC fl~mtt: license, provide him or it with a written m. ~fl fl}A II /\ mf cf: statement of its reasons therefore. m) flJ"l\hC m~<I>+~Afl1'9" /\0'//\-1: m~lJ" f1..,1: (c) Any applicant who is aggrieved by the reasons P't. t.:f' 1: /\aolP~H- f:1"hf1.fI/\P'Afl}') stated by the Tax Authority for refusing to issue Ofl fl}:fm. lJ"h') f.,."f :"C f 1"fll 0'/');;:m.lJ" a certificate or by the revocation of his or its license may appeal in writing to the Review :1"hl\ h4.~ :"t.:1"m.') /\~fl}t 1'10'/.<1; /\.f<l>C-n Committe. ~"f"A:I
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34. Powers of the Minister The Minister may wai ve in whole or in part, the tax levied under this Proclamation for Economic, Social or administrative reasons or for reasons specified under Articrle 42 (b) of the Income Tax Proclamation No. 286/ 2002.

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35. Directives The Minister of Revenue may issue directives for the proper implementation ofthis Proclamation.
36. Transitory Provisions AI) Excise Tax due prior to the coming inFo force of this Proclamation shall be paid in accordance .with the Sales

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and Excise Tax Proclamation.

37. Repeals The Sales and Excise Tax Proclamation No. 68/1993 (as ~U ~tp~ OP't. ,,~ h1'/\O+ 'UL r.lJ"C' f7if"l!"CJ' amended) shall be rescinded as from the day on which h.h"'~1f :1"hl\ ~1'~ ~1'C ~:s/IUfif~ /h')f..,.7i7i/\j this Proclamation becomes effective.
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38. Effective Date This Proclamation shall enter into for.ce as of the 31" day . q-lJ" r.lJ"C' fOCJ' of December, 2002.
Done at Addis Ababa, this 31s1day of December, 2002.

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q-lJ" GIRMA W/GIORGIS tT-n/\.h

PRESIDENT OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA

,.t.rt~'):r-

.,,,. Iif.~r (0) IJ.6-A

~:JtT ?tLlIJ 4t'l'C ~ :M"I'" ~I +'J Iif7~ '}.\I". Federal Negarit Gazeta - No. 20 31" December,2002-Page

2023 (A)

lP'mtv "1C lD-it1' 0"7.00~i:CJ' h~ mY. "1C lD-it1' 0D?1l1f.,.m",)' iJ:J'91'f ,,1. f"7.h~A fA.h"~lI ;l'hit Ah
,A. tJ., .f, 11 :J'tJ it

SCHEDULE GOODS THAT SHALL BE LIABLE TO EXCISE TAX WHEN EITHER PRODUCED LOCALLY OR IMPORTED

fiJ:J'lD,1.H'
l' "'I'itflD-1}"'~~T itl).C (O"'I).C ooAh~ ",,,...it, ".e,t;Q.I}"C.................................. 2. oomtn'f
2' 1 "'ICJ'tflD-1}" it"" 00 m tn 'f " (hft:&. "f.W'7<t9''fCJ' h ~If. 0'1}"

Ooo.,.~ (%)

Type of Product 1. Any type of sugar (in solid form)

Excise Tax Rate (%)

33

excluding molasses

.....

33

2. Drinks
40 40 30

hoo"",,,, Oit.,..,.C) ............................ 2'2 O~ctT ooAh f.,.n;Jjf. "it""

00 mtn 'f ........................................... 04-1MtJ ,oy"oo~T oomtn'f 2.4'1 "'ICJ'tflD-1}" 0.&.CJ'hit;l'lD-T ........ ';l'if1lD-'/ 2'3 ...........

2.1 All types of soft drinks (except fruit juices) , """"""'" """"""'"
2.2 Powder soft drinks .................................

40 40

2.3 Water bottled or canned in a factory...... 2.4 Alcoholic Drinks

30

2.4 "'ICJ'TlD-1}" "At'1A '''t}tflD50 50 50 100 75 20

2.4.1 All types of beer & stout .............. 2.4.2 All types of wine ...~...................... 2.4.3 Whisky ......................

50 50 50 100 75

2'4.2 "'ICJ'tflD-1}" 'OJ~' m~ oomtn'f ...................... 2 ,4, 3 If it h. ...................................... 2.4.4 lbfro'f "At'1A '''t}:flDoomtn'f .................................. 3, "'ICJ'tflD-I}'" ~ ~T ,,,. ih "A t'1A 4. Tl}"t}lJ'CJ'fTl}"t}lI" lD-m."''f 5'1 5.2 .. .. .. ... .. ..

2.4.4 Others alcoholic drinks ................ 3. All types of pure Alcohol............................. 4. Tobacco & Tobacco Products
4.1 Tobacco Leaf ........................................ 4.2 Cigarettes, cigar, cigarillos, pipe tobacco, snuff and other tobacco

'Tl}"t}lI" :"mA ................................. f1.;J&'T: f1.;J&.= f1.;J~froit: f1;;T Tl}"t}lI":~~TCJ'~fro'f'Tl}"t}lI" lD-m."''f ...........................................

20

75 30 5. Salt

products

""""'"

....

5.

t;Q.lD

......................................

""""''''''''''''''''''''''''''''''''''''''''''''''''

75 30

6, ~.c;~~TC 0.'If. ,: .,.&.0.")If.,: 1:T~A: ;JJfA. 'CJ' lbfro'f ,"''''c it1;~T ..... 7. 1i.f9''f hCJ' "'1."T m.,.Cit ........................
8. t;Q.C:J' t;Q.C:" hCJ'ht;Q.c:J' t;Q.C:" f"'lP~ iJ:J'9''f 8'1 h"'~1'C" thC: hCJ'.e,,,, : h~ft: m~1}" h"'lCJ'tflD-1}"~fro'f .,.oo,,"~ ~1~'f 0if.&.11 OUAhl}" 0.11"")''''IP~ t;Q.c~ 'f: """""'''''''''''''''' 8.2 t;Q.C:J' "........

6. Fuel-Super Benzene, Regular Benzene,

30 100 7. Perfumes and Toilet Waters .........................

Petrol, Gasoline and other Motor Spirits ......

30 100

8. Textile and Textile products 8.1 Textilefabrics, knitted or woven of natural silk, rayon, nylon, wool
10

or other similar materials ..................... 8.2 Textile of any type partly or wholly made from cotton, which is grey, white, dyed or printed, in pieces of any length or width (except Mosquito net and "Abudgedid") and including blankets, bedsheets, counterpanes, towels,

10

000-'" II"~ OhkA ''''IP&' "ooY:"'l: ~~ .,." I}" ,.,. ~h ~ OJ ~I}" ';l''''oo: O"'le.' tflD-1}" cflooT m~1}" mc!: ''''IP&' t;Q.C:J' t;Q.C:" (hmt) ooh"hl ".,..OC 'he.' h"l1-;()lOit.,..,.C) A11(e'f "'(e"91'f: 0'1}" foo,,"'''' 'h "))lV-1}" '11C!: f"A;J 1i4-tj'f: ,.. 10 10

C:tlJ91'fi fm~A.1f A11(e'f: h~lf. t;Q.C:J' t;Q.C~'fi

''''IP~ m.f,1}" 8.3 8,3 ht;Q.c:J' t;Q.C:"

table clothes and similar articles. .........

Garments """"''''''''''''''''''''''''''''''

10 10

f.,.n;Jjf. A11(e'f ...............................

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Federal

Negarit

Gazeta

- No.20 31It December, 2002-Page

SCHEDULE

2023 (8)

1P11O~1r mY. h 1 C CD-il'l' 0117.10h 1 C CD-il'l' 0117. {/II~ -f:'i" hCD-"1'"

GOODS THAT SHALL BE LIABLE TO EXCISE TAX WHEN EITHER PRODUCED LOCALLY OR IMPORTED

fTml't.,. b:l',,"f I\y. fDthLA f11.h"'Y.lI :J"hil Ah ooo.y.~ (%)

""C-"f fTIP<;'

fh.h..,Y.lI :J"hil
f b:l' CD- ~ Y. ., ..,.

Type of Product 9 Personal adornment made of gold, silver or other materials

Excise Tax Rate (%)

9, hmc:":

h1lC'i" hlt./r'"f

1.lfJ1.(1\"f .................................................

20

,..........

20

10. "ootj ~f 0."" h1A..,/r'''''

OI/mo.f

fDtIf.,. ..,01 80

ooh. 'i",,"f ...................................

10. Disk washing machines of a kind for domestic use.................................................. 11. Washing machines of a kind for

80

11. "ootj
01/

m o.f 00 h. 'i",,"f ...................................

~f 0."" h 1 A.., /r''''' fD7..lf.,. fA 11il

30 40 40

domestic purposes.. .......................................

12. Video decks ..................................................

30 40 40

12.fiiJlf" ~h ..............................................
13. f*l:lt.ii1f1 "h'i"fiiJlf" t}1P1t.,,"f................

13. Television and Video Cameras ..................... 14. Television broadcast receivers whether or not combined with gramophone, radio, or sound receivers and reproducers ,

14. T'" qy. *I:It.ii1r1: h.., t.0I/ G:1: h t-Jl f" my.1}" h.('l}",) 00:"~65L'i" OI/IPDtf oo..,~ f,,"f ;JC fTlfJoo<;, 0.11'19" qY.1f19"......... 00=\=\"'- fDtIf.,. T1ihCt}~""f 10

10

15. "oo11Y.?f'"f

15. Motor passenger cars, Station Wagons, utility cars, and Land Rovers, Jeeps pickups, similar vehicles (including motorised caravans), whether assembled, together with their appropnate initial equipment:
15.1 30 Upto 1,300 C.c. ...................................

(hCD-.y.'l"o./r'"f) ""hil-t1i1 '1'11" fh1A ..,,, ,. ooh.'i",,"f 1\1.('c-iic-"f: j{T"f: 1:hhT"f ~ ,,"f: "h'i""h"IL019" fool}l'tft- .,.1ihCt} q" 'l" TC t}t. Ii tj"f "1'"9"C f T.,lfJ m 00ooo]!oo~f fLoom

my.9" fAT.,moo-

l\.tj t.TCD- hOlJ.. 1 q CD00'" ~f ;JC 15'1 15.2 15. 3 "hilh 1,300 fl hl,301 ......................

30 60 100 30 20 20 20

fL.fL. Ol\y. "hilh 1,800 60 100 30 20 20 20 .............

15.2 From 1,301 C.c up to 1800 C.c. .......... 15.3 Above 1,800 C.c .................................

fl. fl. ............................................ h 1,800 fl. fl. Ol\y...

16.Carpets ..

............................

16' f(JJ"A 9"1lfJG:"f ...................................... 17 fhilll.il.y.il'i" 18. fm~A.If: fhilll.il.,.il CD-m..y."f ............. f"'.(''''~'i'' f"h~ I't~.y."f ...............

17. Asbestos and Asbestos Products ..................

18. Clocks and watches ......................................

19. h i'f11-l\. .y."f'i" ooftl,tD;F,,"f

......................

19. Dolls and toys ...............................................