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,FE'DERALNEGARITGAZETA"
OF THEFEDERALJ)~~qfRATIC REPl!PH~ O~ ~JPI,~~~

,Xii&- ~ill";;5 "~T''t!1'C!7~ u

fl~tf>*.f~~~"'f Jt 'P'ht-I\ftf 6Tl1lt.h:

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. n7i.r61" ooooll'1n..r OOUf6.rPJ"f hltoom"'S'" '1~;r CouncilOfMinister.s Regulations To ~rovide For The
"f(J)lTr;rD't'l.hT'(~'"f sr"hCrtT' i111ri'L~!l! '17\" ciObligatory'tJse Of Sales Register Machines 3720 Page

fOlJ.'LhTC'I-~hc Jk} Couricil of'Mlrifstet§Regulatlo'nscN 0:'139/2007

~1:n~Wl: A!@l!lf!!'ijl

,n7if,~ ~(lJJlI'1n.fr -QDUf6f!P"f-:hl\f!Dm"'9","~;r r COUNCIlt QF MINISTER~REr~~A1'IONS}'O

'{'(J)ll} "PROVIDEFORTHEOBLIGATOR1"'DSE OF
flPl.'LhTC'"f S"'hC rtT f.111 ' SALES REGISTER MACHINES'

fOlJ.thTeI- S"'hC" rtr fn.Tr-kf ~~t."'I? ' These RegulaciQ~s are is~u;cf:B~ the'C~~ncif '!i Ministers
Jtqoh~l'L.f'f 6Tl1f\.h tu'I.t~OIJ.XiJ"T,1/;'-'AfTj1«J pursuant t6A¥ti~1~' 5 of ,ftM Definitibnf,()['P6wers and"'"
l"'1I}t;, ,I\ODlDf'\1.(\tptqOJ-~'fl: <I!T(;, ,~!{fli/Il1!j;i; Duties of the Executive0rgan~ of the 'Federal Democratic
X1.,.1\ (; : n+61b0lJ6 hl\f ;rhh ~tp~ <I!~C Republic of "Ethiopia Proclamation NQ/47i/2,D05,,Artjcle
~!if(;/Ijj!jfj X]."'$,~fjb«Jn'lo.'1llC t;ttp~,<I!~C
, 64 of the V~lue A~deQT,axlroclamati~n No;)85/2002
-

Uif?;/Il1!jfj X1"'1\ ,HI'!,, OOV,lT ,eU11 snl1 and Article J 17 of.the Iqcome; Tax Proclamation No.,
:: ',' - - ' ' ',,'.
Xo>-~;tA
286/2002. "
h~A:N}f:.,
PART ONE
m.}>""
GENER,A,L
li. X61"C C6h 1. Short Title
.eu'i 111 '''n7if8f.btTotToll'1fl:f OoUftff1J'f 'hit ;- -
~.
,'t-
,,/", ,-,,:,--- ,-"..

Th~se Regulatit>nsmay; be ;dt~(f' as', the ,"Obligatory

(lJJm<f>S"''1f..,:;r 'f(J)fTjfOlJ.'thTC'T. ,,'S"'hC "rtT
Use of Sales Register Macmnes COUllC,iJof Ministers
f.111 <I!~C li!@HHi!'.H!" 1"11"" f\.m.,.h i"f"A::
RegulatipnsNo: 139/2.007'~
~. TC~D1J. ,
,,'
f ~'" MI111 It'" rC7-S"'fOlJ.ff'\mo>- iJAlf'1 2. Definitions
nh~.,.ttntlU_: .(1," o>-lf!1'J,,""
In these Regulations unless the contex.t reqUITes
Ii. « f7if~ oooo1f'1£lf OO"1l>f>> t1IJfI:" f'I'&. 'l1H{I
otherwise: ,
'
uoon1f'iftf 06"1'>';f{J).e9'",r7if~~~lq UO"1tf
'1a>-,: . .
1) i "Sales, R",egister~achine:'"~eans a cash, re~ister
~.
."
(~r~k
.'
nUl1.ooooll'1n.f,
':'~
ooU((,f»OIJIt:"
'<,' '/- >~-
::..
rrulchirleor- ~pbint-of~;ale; ~chine':,';. " '.' ;"

n7tr~' oD.(n~: 'Y..:lf'\~' "'.''i.1;r~fi'i'''(n"f''f1 2) "fashiRegis!et ~aE}hfue '~:mefu1s'a machfuetlmt

,OJ~9!"f,A'l A'1~-f;".fi"1i'~ ',:,f9'l.C!Jitl'1ll«L uses a:Fitm Wate that i~ inStalled in ,afi'electronic
"A~1l):O ,1l~ ~D.'l.:ft.) O'Jhttp7j~ f~J'til1l}T ,; ,
'~n~t\h+c-'i.h tt~ '.TC'c?ir 'r~1:I.~'c;-:f'T ~grammable read'ffii~>i'~emorX qbj-tf an~~a~
record tJie' .~ale ofgoJ?ds or services;iHJieu of the
f+1mODnTfl(u::'h~~'~f+:;J'1l Tc?'9~S'" ; r~gai~ salf~S>r~C€1ip~*;
fDl/.m"'S'" OOUf6f '10>- i c' .~.~~-~L..

T '~;J6+ J:JttITI..T ."Y.'t,itllli

Ne&arit Qaz~t~ P.Q.box.80,001,
"
 1'"
r1i.if~li 1..f..IrA ";Jto}- ;1II.tIJ 4f'l'C ~~ 'l'C I~ 4-1,Ii1f'lIiCJ."-; FederalNe arit Gazeta No. 48 26th Janu

r. cc~l;a~» tIIJ":" f~~ 1'}HfI 7i1"l'> ~lfl~ 3) ~~Receipt" means cash sales receipt and include
fl..,.'} i f~o. 7i16f.bhe'}ii.einc; '''h~' credit sales invoices and receipts for the' transfer
f6'l.fl~ ftJ:I' lD.e'l" fh1A"?/t-:" tIIJ/}-t""kl of goods and services delivered or rendered free
~lfl~'} .e(~}/r("A i '

of charge;
g. ccOflCh~:" f.,. ;J1l TC'"?(,.'I"» fill":"
..')
OtllJ.e+ffC tllJlt;1'lD7i I\.e f6'l.65J." O+hhA' 4) "Firm Ware"means a program which is burned
on a Non-Volatile Memory and which is used for
"'''.e-r. f.,.+ooml. /»lr "tIIJ~(,."I..t
h'}/tf1""?A f"'H;J~. T~"?~""."dJ- i ., tile. organiZ~tion..~f an.eJ{actlydefmed field of
applicatiDn;', ",
'

1;. ccfUIIf,+ IfC UIIlt;1'lD7i»'~":",>.eA 0.*

l~'I" .,..ell ffflD- ool)J"'mfif fPif 5)~~Non-Volatile. Mem°I¥'. :means a type of
.eo:" UIIlt;1'lD7i .,lD- i '

memory that retains its' con.tents when power is

1;. ccf7if6f.b .,ckffl 00~/'1» tIIJ":"f~~ 1'}HfI fumed off;
00001110.1 oo~ /,f'} f6'l. .,.lJ Jl'l"T lD-'"(,.
6) "Point-of-Sale Macgme" ,means a machine that is
.e 111: .r.,., "(TOUt?!' fl."''): f~'}O?f>T'} :"tJ ,

1111 i' f+tJl1t1-'}.n~'fJ'I"'l1.:"e;fg,a.:"e; a -computerized replacement for the cash register

fh~/t+ lJC1:, 'In-rl1'foooo1l1f1e; fooh;1" Il1achme antlhad additibmU capability' to record

.,.A i Oh,..'f+ ',,,'} 11:1' foo'ffflmce; foo .and track,cu~toroers,; pi-4~rs and debit-cre4~t5af(1
l\fl~:" '} .,."?q(,.:,. "Ullhe;aJ1 f6'l.f It'f A accounts, to manage., ipventory and perform
"'Q;\,UII/, n:"'I" f"lD- 00~/'1 "lD- i similar tasks;
~. «;1'hlt» tIIJ"+f+Q;\,fIII4, hl\.+ ;1'hinCJf10. 7) "Tax" inc1udesvalueaddedtaxand~comeTax;
" "?flC'}~(11""A"A .i . .
8) "~Mii1istry" and~~Mii1ister" "means' llie ".Ministry
t. «6'l.'t.lt1;C» he;, -<6'l.'t.hitC» °'ll,t,,~JY.~"r' .
" .
and Minsterof Revenue;respectively;
"'h"'~ f1flP''f 6'l.'Llt1;C he; 6'l.'Llt:"C "lD-i
. . -. .
- ,
!1. ccq"J»AffI,}» ,UII"+.r~~("Ah?(; .aJ.'lt1' 9) ~'Authority"nieans the Federal Inland R:evetlue
10. q"J»AffI,} "(1)-, i Authority;
I. ccf ;1' hlt '1"J» A ~'}» (P.",:,. q"J» A fI]~ lD.e'l"
to) "Tax>Authqrity" meClIlStht:. Authority or tax
Oq"J»AffI~ f~AfI]') lD-hAe; f.,.f\(11lD- .
fh.,.tIIJ nlt.,.~~C f"?flC office of a regional state or a city,a~nistration
fhAA m.e'l"
that is given delegated power by the Authority;
f\fll\o. 00/»/,10.+"lD- i
'

Hi. «n~(,.o.» ,tIIJ":"f1ii6f;" . tTDtTD1I10.f (TJJ~ 11) ~~Supplier"means a person who supplies sales
/,fP''f') ";1'hlt'~h4.f''f 07i1~ fDtf+C.o register machines to taxpayers;
fl(J)- .,(J)- i
12) "Person" means a natural or a juridical person.
lJt « ~(J)-» II?!'.+ f.,. ~ ~ C' f\(J)- m.e'l" Oilt"?
.~())c :: 13) "Fiscal Printer" means a printer with a fiscal
ff\(J)-"+ oofl:" f.,.flmlD-nlJA
Ir. cc&,f\.lJA.T/,'}"'C» UIII\r fkf\.iJA" t,"llt;1'
memory. thati can wQrkwith , an¥ap~,li'cation
lD7i '''lD-'''«;> OJ»(,. I\.e .1"(J)-,}fm-lt~ program using,anexistinginterfacp.,exc 1.~5iv
dy.
001e;~ Ooom+'I" fI~ otllJe;rw.'r fcnlP(,.C"
TC'"?(,.'I" 1L11""?A f6'l.'fA T/,'}.,.C "(J)-i

bfi:A 1Jo,,:,. ,OBLIGATIONS OF TAXPAYERS

f"?-oC h4..e "?g,;1' P''f , ,

3. Obligatory US.e of Sales RegisJer Machines

r. 07i16f.b 00001l10.f 00':141 P''f, f qom.,.'I"~'.,i..j-' Taxpa yers specified in directives to be issued by the
06'l.'t.lt:"~ODll.O;JffI 00.00.4.' lICJJt-r(IJ-t'.6'l.lD Mip$ter,shall .pe.subje~t~d to th~, obligatory use of
fl') ;1'hlt h4.f''fmltJ~,}fl1:'};J1.P''foolPlT Sales Register MachIDes ,that are accredited in
tJlD-:"e; f+f\«t:flD-'}" f7if6f.bQD,tlQlI1flJ! accordapcemth tIleproyiSions of these Regulations,
oo~/'IP''f'' Otiom"'''' ntltJ~,}11h'}+~g to gel1erate sales Receipts as providedfor in Article 4
oolPl:" f7il6f.b ~lf\?f>'f'} hH;JJtT(J)- "'"IlD- herein.
ffI:" "?Yo;1' h"qTlD- ::
g. ~lfl?f>'f 1L.e1J.r(J)- f6'l.1(} ool'lP''f 4. Data Requirements of Receipts ~..J"

Ii. 07i16f.b 00001l1h.loo~Z,' f"'H;J~f7if6f.b 1. Any Sales Register Machln,e generated receipt shall
~lfl~ f6'l.h.,.,..+1aa1l:ctP'T tTDf11h"O:"i indicate the following data:
 : fii.:t!.1)!l tuFot,.A .,;Mr ;JlI.tTJ 4='f'C ilit 'f'C It .,.') Ii!!'jj! <}.S"'. Federal Negarit Gazeta No. 48 26th January, 2007 Page 3722

lJ) O;f'hfa l1ftFAtlJ.,.C; f1"J1: Ft- /..:1>1: a) The taxpayer's registered name with the Tax
Mma>- 112'JA f+oo"'I0a>-1 f ;f'hfa Authority and the licensing authority;
h4.~1 fa9" !
b) Name of the business;
ft) f1"J ~ 1 fa9"!
ch) f ;f'hfa h4.~1 ooftf <k1'C! c) The taxpayer's identification number;
00) f7if~ 00001l'lo.f ooPttfa>-1 FlrC;
d) Accreditation certificate number of the brand and
CfOF..A IIa>-:"C;(}Ci;kh.r <k1'C !
LP) f7if~ 00001l'lo.f ooPttfa>-1 f9"11
model ofthe Sales Register Machine:
'Il1C; foom"'D'l.f /..:1>1: <k1'C ! e) Registration and use permit number of the Sales
l) f7if~ 00001l'lo.f ooPttfa>- 1':"9" Register Machine;
"J!, f'PftOr1 111:t-7i ! f) Address where the sales register machine is used;
(}) f'(l{}j.1 <k1'C !
1\) 7ifQJ; f+hC;m'10r .,.1 ! g) The Re~eipt number
"') -
f+1\ma>-1 11:1>mJ!,9" 11'1A"J/rr o,J!,'1 h) The date of transaction;
rC; 1111r i
0) f7ifQJ;1 'P;J !
i) The type and quantity of goods or services sold;
+) ;f'hfa h4.~ On.rf-kf 11dt.t-'f l11h j) Amount of the transaction;
O+{}ma>- /..:1>1:. oolPlr h~f9'1-1
k) If the .taxpayers is authorized by the National
Oa>-~ 9"111t 01'&. '11"11 fD'l..,.OA
Bank of Ethiopia to receive payments in foreign
hlf'1 h~fa>-1 f+.,.OftOr1 fa>-~
9"111t o,J!,'1r-: h~fa>- Oh&..Itr mJ!,9" currency the receipt must show the type foreign
O~o. r 2'JC1: f+/..600' hlf'1 fh&..It r currency received in cash. ar if payment is made
mJ!,9" fF..o.r 2'JC~1 f(J)tlJa>-1 ~l11f by credit or debit card the trade name of debit or
f1"J 1: fa9" i credit card issuing company;
T) D'I."l.farf;~ OD1l.f a>-tlJa>- 0000 tf fD'l.
m{}.,. fbl\o1- ool:q9'1- ! 1) Other information to be specified by directives
issued by the Ministry.
~. ottu 111.,.1\ 1a-fa 111.,.1\ li(O) oolPlr
fD'l.m"'{}a>- f7if~ 'P ;J f1'bt1D'1t h{}.r 2. The amount to be stated pursuant to Sub-Article
;f'hfa fD'l.h/..Al1Ta>-1C; fD'lJ!,h/..Al1Ta>-1 7if 1(j) of this Article shall separately show the total
f?:1- m:",," 1:9"C ftf J!,f. D'll\fr 11ftOr :: taxable and non-taxable transaction values with
r. f7if~ 00001l'lo.f ooPttf fD'l.m"'9" f1"J1: .
respect to Value Added Tax.
1:C1:r . 'I~a>- t\1'bt1D'1t h{}.r ;f'hfa
f+oo"'IO ;f'hfa h4.J!, 2'JAlf'1 Ofa+.,.C . 3. A business enterprise using Sales Register Machine
OooPttfa>- +";J1:f. OD'l.m'''la>- '(l{}~ "J!, may not; unless the buyer is register for Value
f'l~a>-1 fa9" -: f1"J1: o,J!,'1r -: 111:t-7iC; Added Tax, be obliged to show on the machine
f ;f'hfa h4.J!, oot\f <k1'~ 1 fD'll\fr "JF..;f' generated receipt the name, business type, address
ft\Or9" ooPttfa>- h'1ttU1 ool:q9'1- and tax payer's identification number of the buyer;
t\D'll\fr fD'lJ!,1-A hlf'19" O;f'hfa l1t\FAtlJ.,. and where the machine is not capable of showing
O+{}m /..:1>1: oolPlr f;f'+oo '(l{}~
such information, it shall have the obligation to
t\ +bt1 D'It r
h {}. ;f' h fa + 001l;J0. t\If.,.
issue receipts printed with the permission of the
'I~9'1- foofamr "JF..;f' J!,CfCO;f'A::
Tax Authority to buyers registered for Value
2. ottu 111.,.1\ 1a-fa 111.,.1\ (r) O+oot\h+a>- . .

Added Tax.
oolPlr Oh1: f+";JJ! '(l{}~ OD'l.{}1'Or 1ti.
7ifQJ; 01:;JD'I. fD'l.oo"'I110r lJ-'l.;f' h1~J!, 4.. In the case of issuance of manually prepared receipt
/..mC Oh1: f+";JJ!a>- '(l{}~ :,,:{ OooPttfa>- in accordance with Sub-Article (3) of this Article,
h+";JJ!a>- '(l{}~ ;JC + f J!,tI 00"'001' the duplicate of such Receipt shall be attached to
11t\Or :: the machine generated receipt to avoid double
~. f7if~ 00001l'lo.f ooPttf9'1- 11m:l>.,.9" lJ-'l.:J'9'1- counting of the transaction.
li. 07if~ 00001l'lo.f ooPttf fD'l.m"'9" ;f'hfa 5. Conditions for Using Sales Register Machines
h4.J!, !
lJ) Ottu ,(111 111.,.1\ I~ oolPlr fD'l.{}m 1. Any tax payer using a Sales Register Machine shall:
a>-1 OooPttfa>- t\oom"'9" fD'l.ffa1-A a) Obtain a use permit issued pursuant to Article
/..:1>1: 0:" 1:D'l.f D'I"Jlr 11t\Or !
16-ofthese Regulations prior to the use of the
t\ ) ooPt tf a>-1 1':"9" "J!, Ilf a>-A fD'l.
machine:
1-t\a>- OooPttfa>- t\oom"'9" OD'l.ffa
1-t\a>- /..:1>1: "J!, t\ + oot\ h+a>- f1"J 1: b) Use the machine exclusively in the operation of
FIr 11~ "1m- ! the business covered by the permit;
'11\ 1:1i.11.1);: t..F..Irt:\ ., ;JtT ;J11,tl)4IIf'C i!it If'C It .,.') Ij!1.'iii '}.9".

th) ";t-tJiI fMp' A tll.,. hil.,.1:CJD n~ th- ~ c) Not, without prior written notice to the tax
"fil;t-OJ-~ fi'11: il00-1 00"£01' authority, change his business name or have the
£Of,'r noo~&fOJ- I\f, f1'1lf ! h~'r machine repaired, upgraded, altered, modified,
flPl"1. '1 ! "OJ-1' flPl1: l '1 ! flPl7i7iA updated or removed from its specified location;
£Of,'r £O~;t-lf h1.1tU'1 flPl1:l'1FIr
d) Following the machine's repair, upgrade,
IPIhlf£01 £Of,'r nlPllfrOJ-'r 'rtJ1fr
(1;t-OJ-1PI1.,.".,.iI hf,"f alteration, modification or update and prior to
h A'r i
00) noo~&fOJ- I\f, f1'1lf ! h~'r its re-use, submit to the Tax Authority a joint
flPl
! ! flPl7i7iA statement prepared with the person who
"1. '1 "OJ-1' flPl1: l '1
£Of,'r .£O~;t-lf h1.1tU'1 flPl1:l'1 P'1r performed such works:
hi'hlf£O'1 Wi 1\ f,U1~ P' Ir lthlf£O'1OJ- e) Preserved all accounting records for a period
t"IOJ- ;JC nooU'1 fi'";J~ 00'1"65J. prescribed by law, within which the Tax
- ";t-tJiI fMp'Atll~ f.,.CflA i Authority is authorized to make assesment and
lP) oolf rOJ-1'r f 'I.~1I t"I'1f!."f f ;t- tJt"I- collection of taxes;
fI"p' A tll1 ;t- tJt"I-1 "00£Ot"I1lf "oot"l
f) Apply to the Tax Authority and obtain its
1It"I1I nfh'1 hilhi' &."'1."r 'l.tt 1: lil
authorization prior to the withdrawal of the
mllcf IPIcffr f,~Cn;t-A i
l) 1PI~&fOJ-.' nhC~lf £Of,'r n7if~ 'rtJ
Sales Register Machine from use due to its
1fr hh1A'1fter OJ-Q;}. h1.1tU'1 wear andJear or sale.
"1PI1:l '1 n~ 1:lPI.f ";t- tJiI fI"P' A tll~ g) Connect e-mobile to the Sales Register
1Pl00Ahrlf &.:1'1: 1PI'17r! Machine which can transmit to the Tax
t"I) 00~&fOJ-1 noom"''r fi'hlf£O'1OJ-1 fit Authority data of sales transactions carried out
¥ f~ i''1f1C flPl.f"f, oolJ{ ";t-tJt"I- !M using the machine.
P' A tll1 OTJili'I\" ~ flPl. "f A i'CIPI.lf A
2. During the time when the Sales Register Machine is
n7if~ 00001f1n.f oo~&fOJ- I\f, 001
under repair, the taxpayer may use receipts printed
m'r h"nr::
with the approval of the tax authority.
f. ;t-tJiI htf.~ f7if~ 00001f1n.f oo~&fOJ-
n1'1lf I\f, fI"nr 'l.tt n;t-tJiI fI"p'Atll~ 3. The Tax Authority shall:
&.:1'1:n;t-i'oo f7if~ 1.lt"l"'"t\.mcf>'r f,"fl\A:: a) Based on the statement submitted to it
r. flPl.oo"hi'OJ- f ;t-tJiI fI"p'Atll1 i pursuant to sub-article 1(d) of this Article,
lJ) mlu h1.,.7\ 10-il h1.,.7\ ji(oo) f.,.. inspect and evaluate the machine prior to its
In''r1 00'1"65J. 00'17i nOTJ1:l'1 oo~& actual use;
ffD"' h1A'1fter I\f, hoolf'''' n~r oo~&
fOJ-1 ooooCooClf 001 'r1'r h"nr i b) Upon receipt of the application referred to in
.
sub-article 1(f) of this Article, undertake
") mlu h1.,.7\ 10-il h1.,.7\ ji(l) fi'
m"'t"IOJ- OTJooAh:f t'L"'ClI"r verification inspection to ensure that all sales
oo~&
fOJ- h1A'1fter I\f, hilh'1nlnr f OOlJili data registered in the Sales Register machine
l?i "'-1 1:lil fi'00"1n- f7i f~ oolJ{ up to the last day of its use are properly recorded.
fIJ"f ni'1n.OJ- h'J.'11 oof IfrOJ-1 "lPIl
;J11' flPl.fil"fA 'rCoolr OTJ1:l'1h"nr:: 4. The authorization for withdrawal of a Sales Regi-
2. f7if~ 00001f1n.f oo~&f hh1A'1fter ster Machine from use shall indicate the following
OJ-Q;}. h 1.1t U'1 flPl.t"ImOJ- &.:1'1: oo~ f &OJ- information as of the date of its withdrawal:
hh1A'1fter aJ.Q;}. nU''1nr .,., i
a) The reading of the machine's counter;
lJ) f'1nlOJ-1 fcftll&OJ-1 1f111 i
b) The accumulated grand total sales; and
") fi'hOTJrOJ-1 hm:1'1\.& 7if~ 1:'rC! hlf
c) Number of the last receipt issued.
th) noolJilil7i i'";J~f. f£OtllOJ-1 1.lt"l"'"
~1'C OTJ"fr h"nr ::- 5. 11\no case shall a Sales Register Machine be used
l;. h'1f1l1 f"OJ- f;t-hil fI"P'Atll1 n1.lt"l"'" without the customer's receipt clearly indicating
lril1. n.t"I~C flPl.1f1OJ- f)th-~ hilhlPl.";J~ all the data required under the provisions of Article
1: lil ;t-hil htf.~ hf]j .,.C;r I\An"m 'l.tt 4 of t;hese Regulations unless the Tax Authority
nt\.1\ o,f,'1r 1.lt"l"'" h1.1tm"''r ltA&..,.1. authorized such use, pending the completion of the
nil.,..,.c ! f7if~ 00001f1n.f 00~&f1 installation of the official receipt header, for a
mtu 1.111 h1.,.7\ 2 fi'"l"~r1 oolJ{fIJ"f period not exceeding thirty days from the date of
fAf" "1.1n?t""f flPl.t"I1' 1.lt"l"'" "1PI";J~r the authorization.
"''1f1C h1.1tOJ-A OTJ1:l'1 hf,:fA'r ::
I. "1.1n?t""f nlPl.t"ImOJ-1.lt"l""'lf "~.It )!Clf A r 6. In order to maintain the consecutive sequence of
the transaction numbers imprinted on the
t'LflA nlPl.";J~OJ- 1'~A £Ol"'r I\f, flPl.t"I
~lOJ- f'1l1f,r ~1'C i'h;t-;t- f, '1r i'mllcf customer's receipts and the audit journal tapes, the
h1.1tcff, "OTJ1:l'1 f~1'C ht"ltllm- P'Co,r receipt numbering mechanism or circuit of a Sales
£Of,'r f7if~ 00001f1n.f oo~&fOJ- t"ICtJ~r Register Machine shall not be disturbed or
h1.1t;t-£OtJ£Of,'r h1.1t'1ltlt oo1.l'1 f"nr'r :: tampered with.
 ~ Ni.%fllq t...F..t-t:\ '1;J6r ;Jtt.lTI 4:'1'C i!it '1'C It 4>1 Iunj! '}.S'''. Federal Negarit Gazeta No. 48 26th January, 2007 Page 3724

'. r1'~ 11tH. 00001l10.f ooUftf ttm:l'~9" 6. Condition for Using Cash Register Machines
rr '1.;t'91"f
Any taxpayer using Cash Register Machines shall, in
01'~ 11til1 00001l10.f ooUftf rDll.m~9" ;t'hil
addition to the requirements of Article 5 of these
h~.e OtLU .v.111 tt1~~ l; ri".v."1nm-1 hDl/DJ..I\r
Regulations:
Oi"lJili DI/t g
ii. f\DIl.m"'9"Or f\fif1~1~ ooUftf i"&.I\1. 1. maintain a duly registered Cash Register sales
91~1 lY:c:.."f r fti 0i"10.m- tt~ 1. 1 ri" book showing the columns required for each
00"10 r1' ~ 11til1 00001l10.f r7if6f!> machine used;
0011111 ILIflm- .e 1l\A g
2. not use a Cash Register Machine without the
~. Orrf\1:9" f1':"A ml~-f."f oom:"f\f m.e9" corresponding tapes installed on both rollers or
Oi"ooc'\c'\.e tti]I\r I\.e r .v.U,:'; ml~"" their equivalent;
fA1l\Or r7if6f!> 10. 00001l10.f ooUftf
g 3. ensure that the imprint on the customer's and audit
1':'>9" I\.e Dl/CPArf\Or9"
E. f\.v.10~ ODll.(\mm-C; O~Jt r ~CC; A .v.l(\:';
journal tapes, or their equivalent is legible at all
m .e9" 0i" ooc'\c'\.e (\"1fl."f I\.e r DIl.;t'i"oom- times and preserved as prescribed by the Tax
tMl'~ 1L"1011 rDll."fA fi1Jtlf1C; O;t'hfa. Authority;
l\ f\1-'-' A fll1 0 DIl.m(\ "1OJ- tt ~ 1. 1 ,"m 11-f 4. keep a subsidiary cash register sales book at all
fi1Jt-f.e Dl/Y:l'1 ttf\Or g
times at the place where the cash register machine
2. r1'~ 11t111 00001l10.f 1~iI r7if6f!> 0011 is located, and make it available at any time for
111 rrA1.tl.9" r1'~ 11t111 00001l10.f ooUf verification by duly authorIZed officers ~f !h~ Tax
tfm- ODll.1:';Or (1;t' fi1Jt~001'C; I-'-'Afll1 Authority.
r i" (\fll:f m- r ;t' h iI l\f\1-'-'A fll"i' LPt. i" 7f"f
f\Dl/ooc'\hC ODll.&.A1'Or 1.tI. rr~ fi1Jtf~r 7. Condition for Using Point-of-Sales Machines
Dl/Y:l'1 ttf\Or ::
~. r7if6f!> "1~fll ooUftf ttm:l'~9" rr'1.;t' 91"f 1. Any taxpayer using Point-of-Sales Machines shall,
ii. r7if6f!> "1~fll ooUftf1 rDll.m~9" ;t'hil h4..e in addition to the requirements of Article 5 of these
OiLU .v.111 tt 1~?\ l; r i" .v."1n OJ-1 hDl/DJ..1\r Regulations, obtain authorization from the Tax
Oi"lJiliDl/t -: fi1Jtm~9"l\:fm- ri"&.~~f\r Authority for serial numbers to be used in the
(\"1fl."f i"h;t';t'.e ~1'C hoomC;~~ htt1Y: subsequent document range, at least one month
mC O~.} O<f>fll.e 1.tl.fr rDll.m~9"l\:fm-1 before the previously authorized do(!ument range
(\ "1fl."f.,. h;t' ;t' .e ~1' Ch;t' h fa. l\1-'-'A fll1 numbers are fully utilized.
Dl/iI&.~Y: ttf\Or ::
2. ,No Point-of-Sale Machine shall be operated
~. Dl/c;:fm-9" r7if6f!> "1~fT] ooUf tf r n.t\h without the corresponding electric journal.
""C''L.h ~CC;A ".elf lm- I-'-'t. I\.e ILm-A
tt.e"fA9" :: 3. And taxpayer using point of sale machine shall,
E. r7if6f!> '"1~fll ooUftf rDll.m~9" ;t'hil h4..e when requested, submit to the National Bank of
'111.e-f."f1 0m-6f!>' 9"111t fi1JtfhC;m-1 Ethiopia reports which show transactions made in
Ohrr-)\'f l1th.t.lf l\1h &.:I'Y: ri"(\mm- foreign currency in accordance with the
hlf"1 -: 0m-6f!> 9"111t fhc;mc;:fm-1 '111.e authorization given by the National Bank of
-f."f rDll.fc'\.e ool];91"f1 Oi"mr~ 1.tI. Ethiopia;
f\hrr-)\'f ftth.t.lf (nh DI/:"ll1 ttf\Or g
4. All Point of Sales Machines must use fiscal
2. Dl/c;:fm-9" r7if6f!> "1~fll ooUftf ~ili]A printers for issuing receipts;
T t1i"C Ooom~9" .v.l(\:'; Dl/OJ-fllr ttf\Or ::
t. rf19"T~i"C ool]; ooll1 ttm:l'~9" rr'1.;t'91"f 8. Conditions for Using Computerized Network
Dl/1~m-9" ;t'hil h~.e r1'1 Y: Y:C~1: rf19"T~i"C Any tax payer shall, where its business firm uses a
ool]; ool111 rDll.m~9" hlf"1 g computerized network system:
ii. r111m-1 (a~""lf!C o,.e"1:r -: rtt9"t."f ~l\1 1. cause the registration of the type of software
fm-1 il9" -: r &.:1'Y: rr'1.;t' -: f\il1"" 7if6f!> purchased, the name of the manufacturing firm, the
"1~fll91"f fiilhoo:f rDll.f1f\'1A oolf"i'1C; licensing conditions, number of Point-of-Sales and
rDl/.v.7im-1 m:" r DI/il001l111 g duration of use and renewal period;
~. ~;t'n.tt rDll.ili"C;1Y:Or1 (\CiiC qo~A -: 2. cause the registration of the database terminal
rvcy: -'tilh ~1'CC; rooll1 i]CY: ~1'C server model, hard disk number and network card
Dl/il001l111 ttf\Or :: numbers in the case of closed type software;
 1'1\ ro.?;f't!~ t..F..lrA '1;JtT ;Jltll) 4f1'C ij;t 1'C I;t 4>, Ii!f:li! q.r. Federa1.NegaritGazeta No. 48 26th January, 2007 Paie 3725

hli:A ~itr
PART THREE
r7if6t'> oo01J1I10.f oo",t,ffIJ"f +LI\1. lJUt,fr
REQUIRED FEATURES OF SALES REGISTER
M. rmA lJut,fr MACHINES
t71f'}~m-~ r7if6t'> 00001l10.f oo",t,$: 9. Common Features
Ii. r+00"10m-'} cJI1'C t71fit+lJhA Ot7lf.e~AOr Any Sales Register Machine shall:
n~ '1 '} o.f'}it nP't- IN'r n~tf"f rt7lf.1.Cit
r+ht7lfr m~I\I\ r7if6t'> oom'}'} oofll 1. Have a non-convertible accumulating grand total
rt7lf."fA: . sales with at least twelve digits;
,. 0+00"10m- ool;q I\.e f\m-1' tt1.l "lOr: 2. Be tamper free, non-adjustable to other
m1.Iblr-"f nLPt-e"f ttf\m1' m.e~ r7if6t'> applications or free of other manipulations that
h '}~it:Pr\fIJ"f h '}~.e00"1", f\t7IfY:l "I will avoid the recording of sales transactions;
06ll.fit"fA n~'1'} tt.,.rc rt7lf.e"fA: 3. be capable of generating a report showing the
r. Or6tH: r+hLJm~m-'} m~I\I\ 7if6t'>LJ r+ reading of daily sales and the accumulated grand
ht7lfrm-'} m~I\I\ Y:~C rtrtflt.e t,TCr total reco!~ed therein;
t7Ifm-fIlr rtrtf it"fA : 4. Have a non-volatile memory or be equipped with a
2. rt7lf.e'" fr C t7Ifit:J' m1i f f\m- m.e~ Om-itm- recovery back-up system;
r+ht7lfrm- ool;q n.m4. rm4.m-'} ool;q 5. Reflect and store information such as sales
t71f"l1r rtrtf it"fA 1.;J&, P'Cu'r f f\m- : discounts and refunds;
(;. r7if6t'> CP;J ~LJ7i: +00l\7i 1J.",1ILJ rooltl\ 6. Be capable of clearly and separately indicating
"'r') rtrtf It.e LJ nht7lf"f.y. tt.e 11 rtrt"f A : sales transactions that are subject to Value Added
~. r+Qd.t7Ift, hr\r :J'hit rtrthLAlJrm-1LJ Tax and those which are non-taxable, and be
#
rt7lf.ehLAlJrm-1 r7if6t'> h '}~it:Pr\fIJ"f. 0"1 capable of generating separate summary reports of
AK' f\.e.y. rtrtflt.eLJ rh~"-u~ r+m:Pf\f\ saIl1e;
n 6t'>C 00"1" 6l>1.t7Ifm-fIlr rtrtf it "f A : 7. Be capable of preserving stored data for a period
.
~. r+ht7lfrm-1 ool;q r:J'hit lJf\p'AfIl~ :J'h prescribedby law within which the Tax Authority
(&,1 f\ooml\'}LJ f\00l\1Il\1I Orh"l hith+L is authorized to make assessment and collection of
"'1.f\r 1.", Y:lit +m1lcf h1Jtcf.e t71fY:l"l tax.
rtrtfit"fA: 8. Support transmission control protocol (TCP/IP);
~. rn.1+C'l.r t71fit+I\f\&,f Te.y.tJA (lli:r'l!C 9. Be slipported bye-mobile technology which can
(i:.li..T.ln.e:r.)t7Ifit+LJ1Y: ftrt"fA: transmit sales.data to the Tax Authority;
M. f\:J'hit lJf\p'AfIl,) oo/n.r r7if6t'> ool;q, 10. Additional Features of Cash Register Machine
t71fit+"f\li: rtrt"fA rn.-qolJ.eA 1;hlflr-~
oo",t,f r+1moof\r 00U'1 nf\Or: Any Cash Register Machine sh~ll, in Addition to the
features described under Article 9 of these
I. r1'4_11"11 00001l1n.f oo",t,f +Qd.t7Ift, lJut,fr Regulations:
t71f'}~m-~ Y1't. 11"11 00001l1n.f oo",t,f O"-u 1. be equipped with a roller or its equivalent for the
O+Qd.t7Ift,:
1.'}1I n1.,.K' M h+"l"~r
Ii. f\:J'hit "Jtr rtrtf1f\"IA r"Jtr ~CLJA .
audit journal tape intended for tax audit
purposes, ana a second roller for the customer
1'cYAml"'r rtrt.e 11 oom~f\fLJ f\hf1~1~ receipts tape the copies of which shall be
r7if 6t'> u,.e "1r rtrtf1 f\ "IA LJ + h:J' :J' .e cJI1'C consecutively numbered and issued for every
ff\m- f\1.10~m- rtrtl\1' r1.ll\~ ~~ rtrt.e 11 sales transaction;
lJ-f\+~ 1'~A ml"'r t71f7ihChC rtrt"fA
2. have a safety mechanism to prevent the oper-
m.e9" +ooltlt.e n~9" ff\m-: ation of the machine' in situations where only
I. hlJ-f\1: oom~f\ffIJ"f n1~ 1I:f h'}Jtl\t- one of the rollers is used; and
0+ 1.l10r lJ-'I.:J' 00'" t,f m-'} t7If,.,. It.,.it
h'}~.e1A rtrtf1.C"I roocffllmt,f P'Cu'r 3. be capable of printing, automatically, infor-
r+1moof\r: hLJ mation such as. sales discounts. and refunds on
the cust~mer receipts tape and on the audit
r. rcp;J ~LJ7iLJ+001\7i 1J.",11r ooltl\"'r'} ool
;qfIJ"f f\1.10~m- Otrtl\mm- 1.ll\~LJ O"Jt r journal tape or its equivalent.
~CLJ'" m.e9" +ooltlt.e 0U'"1m- l\"1Y: I\.e 11. Additional Features of Point-of-Sale Machines.
lDJtfm-~ h'}Jt:J'+no- rtrtfS'.C"'l: 00U'1 MoT:
I Ii. r7if 6t'> "1cJ1f1l00'" t,f +Qd. t7Ift, lJUC f r Any Point-of-Sale Machine shall, in addition to the
t71f'}~m-9" r7if6t'> "1cJ1f1l 00'" t,f features described under Article 9 of these
0"- U 1.111
Regulations.
n'}"'K' M h+"l"~r O+Qd.t7Ift,:
Ii. r+hLJm"1m-'} t71fLJrm-19" r7if6t'> h'}~it:Pr\ 1. be capable of recording, automatically and
mJtfm-~LJ O+DJ.I\ lJ-'l.:J' oo",t,fm- 0+1LJ1 completely, every sales transaction in the central
Or l\Ci'ic m-it1' 000011111 rtrt"fA: server it is connected to;
,
1~ Ni.Zf.?JI t,.f..lrt:\ '1;Jtr ;Jtl.flJ <k'J'C ~j; 'J'C Ij; .,.'} Iiif.1ii t}.9".

fl. O;t-hil h~~ ratt~COm-1 Ollu ,(111 h1 2. enable the tax authority to view from the mac-
~?\ !! oolPlr rOIJ.l\1' r7if'T' '(ll\~ hine and verify sununaries, submitted by the
"7m~t\f1 r;t-hil lJt\J»AflI't- huoUf&fm- taxpayer, of sales Receipts issued in accordance
O"7rr rhht\~'l1:1 t\"7ooithC rattfil . with Article 4 ofthese Regulations;

TA -: hC;'
3. have monitoring controls and verification
f. r;t-hil lJt\J»AflI't-r".l\lltC; r+hC;m'r techniques to enable the Ta~ Authority to
7ifca-T1 t\oot\rrC; O;t-hil h~~ r'LUf1l identify void sales and actual sales and other
0011111 I\J!, fA+ooH1o- Ibtr-T OOl}{PJT1 information not recorded in the taxpayer's
"7rr h 1.iLTA r ooh;t-+ fC; r"7l;J16lil. accounts record.
tlP-oPJT fh-r-: 4. if the Taxpayer is authorized by the NatiQnal
!!. ;t-hil h~~ ""J1IJ!,'" T1 Om-'T' 9"1"& Bank of Ethiopia to receive payments in foreign
h1.iLfhC;m-1 Oh.rf*'f 1Ich.t-'f lJ1h currenpy,the machine must be capable of
r+~~.(t\r htf'l -: Om-'T' 9"1"& 01't. showing the type of foreign currency received in
11H1I r+~0t\m-1 r11H1I o,J!,'lr -: h~fm- cash and if payment is made by debit or credit
OP-oo.r mJ!,9" Oht.Jtr t-tC~ r+LfJoo card be capable of indicating separately the trade
h tf'l -: rht..&t r
mJ!,9" r P-oo. t-tC~ 1 r name of debit or credit card issuing company;
fmfllm-1 IrlJ1f r1""J~ il9" "7itrr
PART FOUR
rattTA ootf1 ht\Or::
Accreditation and registration
h~A ht-r Of sales register machines

't\7if'T' 00001l1o.f ooUf&fPJT 12. Applicationfor Accreditation

1Jm-:"C; il t\ 00 ilmr C; ilt\ 000011111 /

1. Any supplier of sales Register Machines shaU, prior

#Ifl. ilt\IJm-:"C;"7ooAh;f to supplying any machine, apply to the authority
li. r7if~ oooo1f?o.f ooUf&fPJT h:"t-o. for accreditation of the brand and model of the
.

"71~m-19" ooUf&f t\7if'T' "7:"l1l hoo machine.

J!oo~ O&.r rooit&fm- J»&rC; CfDP-oA 2. The application to be submitted in accordance with
1Jm-:"C; h1.iLf1~ t\ilt\J»AflI't- "7ooAhr sub-article (1) of this Article shall be filled in a
ht\Or: : form issued hy the Authority and be accompanied
fl. OIlU h1~?\ 10-il h1~?\ (li) oolPlr with:
ratt~C1I "7ooAh;f lJt\J»AflI't- OattfH;J a) documents attesting the features of the sales
J!m- C=C9" I\J!, +CfD A.,. -:
Register machine as provided for in Articles 9
V) Ollu ,(111 hh1~?\ i1 hilh Ili 0+ to 11 of these Regulations; and
oot\h1:r ~1;J1.PJT oolPlr +~ 1\1.
b) other appropriate documents relating to the
rtf't-r1 rooUf&fm-1 lJU&fr h~
-: hC;
status of the applicants business as may be
fit~ l\'l~T
required in accordance with directives to be
1\) att ""il1;~ Oattfmfllm- oooo&f 001P
issued by the Ministry.
lr rhooAt-t~1 r1""J~ IJ-'l.;t- Oatt
oot\hr hattmr41 h""JlJ1It-tl\=fm- Ibtr-T 13. Examination of Applications'
l\'l~T -: ;JC +fJ!,tf 00:"l1l ht\Or::
1. An application submitted pursuant to Article 12 of
If. "7ooAh;fPJT1 ilt\ooooCooC these Regulations for accreditation of the brand
and model of a sales Register Machine shall be
li. OIlU ,(111 h1~?\ Ifl oolPlr r~lO
examined by an accreditation board established
r7if'T' 00001l1o.f.ooUf&f J»&rC; CfDP-oA by the Authority
1Jm-:"C; "7ooAh;f lJt\J»AflI't- lJ**oom-
r 1Jm-:"C; nc ~ J!,ooloot-A:: 2. The applicant shall conduct inspection of the Sales
fl. r7if'T' 00001l1o.f ooUf&fm- OIlU ,(111
Register Machine and an actual system
hh1~?\ i1 hilh Ili r+HlH~r1 h""JlJ1I'lr
demonstration in the presence of members of the
fl\=fm-1 +~I\1. lJtJ&fr rattftllJ.I\ ootf't-1 accreditation board. to attest that the machine
posses the relevant features specified under Article
t\"7l;J11' hooAt-t~ rooUf&fm-1 ~+1ic;
9 to 11 of these Regulations.
rTC'""Jt-no-1 no-ht- rnc~ nlJI\r 0+1
J.Or "7hC;m1 ht\Or:: 3. The board shall complete its examination of an
f. nc~ "7ooAh;fm-c; .(;J&' l\'l~T 1'tllJ.A1'm- application for accreditation and submit its
h~l(}t\T ~1 h1il.,. Oh9"ilr r J»t- ~C;r recoinmendation to the concerned officer of the
m-il1' 9"Coot-m-1 O"7mC;~:" rm-it'l. Authority within five working days from the date it
VitO-1 t\attoot\h+m- rlJt\J»AflI't- ;)I\&. has received the duly presented application and
supporting documents.
"7:"l1l ht\Or::
4. Members of the accreditation board referred to in
!!. Ollu h1~?\ r+m~l\m- rlJm-:"c;nc~ this Article shall be appointed by the Minister
hlJI\r OlJt\J»AflJ'r 'PC; ~J!,t.h+C upon the recommendation of the Director General
h:"t-o. 'lr Oatt ""ilT~ J!,l\r"7h-:: of the Authority.
 '1)t r1i.il?;i t..f..IrA '1;Jtr ;Jl1.tTJ'hIf'C '!it If'C It .,., lill'iI <}.9". Federal Negarit Gazeta No. 48 26th Jam~ary, 2007 Page 3727

If!. f6tD-:"Lf (}C+&.h.-r 14. Certificate of Accreditation

li. flt\p'AflJ'r f7if~ 00001l10.f OO""/,f 1. The Authority shall Issue certificate. of
Ottu ~'Hl hh1"'~ j1 hi8h Ili f+oot\ accreditation with respect to the brand and
hi:-r1 h"'JfllI"-r fl\:ftD-1 +LI\1. flU/,f-r model of a Sales Register Machine where the
0fJDj.I\i: 06tD-:"Lf (}~ (ICY: t\l;J1~ .t\oo accreditation board ascertains that the machine
"/,ftD- i8/'-rLf qo"'A f6tD-:"Lf "Ci:&.h.-r possesses the relevant features. specified under
.e"flJA: : Articles 9 to 11 these Regulations.
g. 6tD-:"Lf f+"ll):ftD- f7if~ 00001l10.f
2. A list of accredited brands and models of Sales
oo"/,fPJ'f i8/,-rLf qo"'A lIClIC Oflt\i8
Register Machines shall be posted at the
AflJ'r Y:l 1~ .e4. oo~l"'J ht\O-r::
.
Authority's website.
Il;. 6tD-:"Lf1i8t\oo"lll
t\7if~ 00001l10.f 00""/,f i8/,-rLf qo"'A 15. Revocation of Accreditation
f+(}m 6tD-:"Lf h01J.h+t\--r 9"h1f.y.'f fl1~ An accreditation given with respect to the brand and
fl"lll .e 'fl\A:: model of any Sales Register Machine may be
li. 6tD-:"Lf f +"m tD- 0 ,,+~ 0fJi8l Ji 0oo:"l n- revoked where:
U''i h+11-: 1. the accreditation was obtained by presenting
g. flt\P' A flJ'r h 1Jtf~"'tD- ".e~l"'J Ooo"/,
f tD- i8/,-rCJ qo,..A I\.e t\tD-~ ro.e9" false information;
OfJ1818f h+ ~l1 -:
2. any modification or upgrading is made to the
E. oo"/,ftD- Oi8~ I\.e t\tD-A Oltu ~ 111 machine without notifying the Authority;
hh1"'~ j1 hi8h Ili f+HlH~-r1 h"'JfllI"-r 3. th~ machine, in practice, fails to fully satisfy the
fl\:ftD- 1 +.t 1\1. fIu/, f-r DD-t\- t\ DD-t\- relevant requirements stated under Articles 9. to
# hDj.A.y.\ nt\0011i: t\l;J1~
-: ro.e9" 11 of these Regulations; or
f!. f 6tD-:"CJ "C i: &.h.-r f + "m tD- "tD- fit U1 4. the person holding the certificate of accreditation
~ 111 Y:1 ;J1.PJ'f +I\At:: t\ 1~ -: violates the provisions of these Regulations.
I?;. 9"1I1f1CJ foom"'01J.f L:pY: 16. Registration and Permit
li. f7if~ 00001l10.f oo""/,f n:"~n. t\oo.,., 1. The supplier of a Sales Register Machine shall,
/,ftD- +m:p01J. 7if~ flhCJro" Ol; .,.CJ-r within five days from the date of sales of the
1.H, tD-i8~ 00"" /,f tD-1 0 01J.oot\ h+tD- ;r h 18 machine to any user, cause the registration of the
flt\P' A flJ1 H1 Y: O-tm:p 01J.tD- 189" 0fJ1800 machine by the concerned Tax Authority in the
11111 nt\O-r:: name of the user.
!:. f7if6J!> 00001l1n.f 00""/,f1 t\OfJi8oo1l111 2. The information to be submitted for the
fOfJ..,.CfltD- oolJi fOfJ.h+t\--r1 0fJl-J-t-r
registration of a sales register machines shall
ht\O-r -:
include the following:
0) f-tm:p01J.tD-1f ;rhi8 h4..e oot\f
a) the taxpayer's identification number of the
~~C-:
user;
t\) f-tm:p01J.tD-1f+Q;L0fJ/, h"'-r ;rhi8.
9"1I1f1 ~~C-: b) registration number of the user for value
ffi) foo"/,ftD-1 i8/,-r-: qo"'ACJ -th;r;r.e added tax;
~~C-: c) brand, model and serial number of the
00) foo"/,ftD-1 ~flJ/' 1f1l1CJ 1f1o- f-tl-J machine;
'l.~O-r1 .,.1:: d) the reading of the machine's counter and
r. f;rhi8 flt\p'AflJ'r 9"1I1f1tD-1 h1~hCJro" . date of the reading. .
.
0+ m :P0fJ.tD- 189" f -t H;J~ 000"" /,f tD- .
3. The Tax Authority shall, upon registering the
t\oom"'9" f01J.f18'f A L:p Y: 00"" /,f 01-1 machine, provide the supplier with a permit
I\i8ooH10tD- n:"~n. .e"flJA:: issued in the name of the user authorizing the
f!. foo.,.,/,ftD- h:"~n. nltu h1"'~ 1cri8 use ofthemachine.
h1"'~ (r) oolPl-r f-t"mtD-1 L:pY: 4. The supplier shall handover the permit, issued
t\oo.,.,/,ftD- -tm:p01J. fI8lhflA::
pursuant to Sub-Article (3) of this Article, to the
l;. 6tD-:"CJ f-t"mtD-1 f7if~ 00001l1n.f
OfJ""/,f O"'~;r ro~ n1C tD-i8~ fi81f1tD- user of the machine.
+m:pOfJ.tD- hU''' Oltu n1"'~ 1cri8 n1"'~ 5. Where the user directly imported the Sales
(!:) f+00t\hi:-r1 oolJiPJ'f t\flt\p'AflJ'1- Register Machine, it shall furnish the information
n:"C (I no.,., /,f tD-1 0fJ1800 11111CJ 000'1 /,f tD- referred to in Sub-Article (2) of this Article to the
t\oom"'9" f01J.fi8'ft\tD-1 L:pY: hflt\P' Authority and obtain a permit authorizing the use
.

A flJ'1- 00tD-"Y: 'nt\O-r:: of the machine.

"
11\ r1i.~f~~ ~f.olrl\ ';J&-r ;Jli.1fJ4:1'C ~~ 'l'C I~ .,.') liifjjt ~.r. Federal Ne arit Gazeta NO.-4826th Janu

~. noo~6flD- "'m~"t fO''' :l'hia h4.Y, 6. A taxpayer who uses the machine shall affix the
f"."mdJ.1' noo~6flD- ftoom+SJDf"tfia"fA permit on the machine so that it shall be
~~1: '(1n~:t: t\f~r n"t"fft-r h~1.1 conspicuously visible to customers. The serial
noo"6flD- "y, ooftmli: hftnr:: D'loo"hC number affixed to the machine. should also be
"'-'l~ASJD f 00~6f(l)- ".h:l':I' Y, 4!~C printed in bold figures to facilitat~ verification.
'rA.,. n"t:l' y, K"th-fj: "'";J~'" ooftmfj:
.
y,crcn:l'A:: 17. List of Machines Sold

I~. f".1im- 00"6ffP"f lIClIC . 1. Any supplier of Sales Register Machines shall
submit to the concerned Tax Authority, within
Ii. foo"6ffP:t: h:"t-n. ft"'m~"tfP"f f1ifll
TlD-1 f7if"L" 00001l1flf 00~6ffP"f 1IC fifteen days from the end of each month, a
"!IC f f" oo~ft65J.,"f1~1~ roc n"'mlJ++ statement showing the list of machines sold to
nI~ +lJr 'UL lD-ia~ ft"toofth"'lD- f :l'hia users.
Ilftp'AfIl1 D'I:"lil hftnr:: 2. The statement to be submitted pursuant to Sub-
f. nttu h1+K" 1o-ia h1+K" (Ii) oolPlr Article (1) of this Article shall, with respect to
f"t+CnlD- oo~ft65J. iafthf1~1~ f7if"L" each Sales Register Machine, contain the
00001l1flf 0I'~6f f"th".ft-r1 ool'ifP"f following information: ,

t\y, 11 Y, 11lA. !
(a) brand and model of the machine;
U) fooUJ6flD-1 ia6rlJ qo~A!
(b) the accreditation certificate number of the
ft) fooUJ6flD-1 ia/,rlJ qo~A 6lD-:"1J
brand and model of the machine;
"Ci:&'~r 4!IfC!
" ch) fooUJ6flD-1 fSJD1I11l1J foomcJi"tf (c) the registration and use permit number of the
~~1: 4!~C! . machine;
00) f".1imn.'f-1 +J! (d) the date of sale;
lP) fSJD1I11llD-1+1!\ (e) the date of registration;
l) f"'m~"tlD-1 f :l'hia h4.Y, ooftf (f) the user's taxpayer identification number
4!~ClJ f"'Q;1D'16. "f\r :l'hia SJD1I11l
and registration number for Value Added
4!~C!
Tax;
") ooUJ/,flD- If:"SJD "y, \'''tlD-Anr1 (g) the type of business and the address where
f1~1: 1Pt- o,y,"rlf h1:t-7i!
1i) fooUJ6flD-1 cffll6 11lillf 11ln- f". the machine is to be used; .
ro".(nr1 +1! hlf (h) the reading of the machine's counter and
+) f7if"L" "4!fIl oo"/,f1 n"toofthr h1 date of the reading; and
A~ftor "y, f'PftlD-1 T~~t-SJDlJ nT (i) 'software used and customizations made
~~ t-oo- "y, f". '(l1lD-1 D'lia".iJhf:: thereto in case of a Point-of-Sales Machine.
r. f;f'h'" IlftIPAfIl1 oo~ft65J.lD- h1'('(l"lD- 3. Following submission of'the statement, the Tax
nt-'" "'1: h"t11lD- fSJD1I11lool'i ;JC Authority shall reconcile the list with its own
1IC1I~ 1 D'loo"hC hftnr:: registration database.
I~. f~{P. 11"iI oooo1l1n.f ooUJ6f1 ft".ftf~ f1 18. Authorizing the Use of Cash Registration Machinefor
~ 1: IP t-fP"f oom+SJD1 iaftoofj:+ 1:
Different Types of Businesses
Ii. f;f'h"'llftIPAfIl1 f".ftf~ f1~1: 1Pt- 1. A Cash Register Machine with a built-in-capacity to
0,Y,""'"f1 f7if"L" ool'i D'lhOlJTr
accumulate sales data of different lines of business
f"tfia"fA h:"SJD fftlD- f~{P 11"iI
may be authorized by the Tax Authority to be used
oooo1l1flf ooUJ6f ft".ftf~ f1~1: 1Pt-
0,Y, for issuing sales receipts for different lines of
""'"f f7if"L" '(l":-S h";J~'" "'-'lfrofll
t\~:"1: Y,"f"A! O'fjSJD n".ftf~r f1~1: business; provided, however, that the distinction of
P't-fP"f f"thlJro"lD- 7if"L" oo~6flD- sales by lines of business shall be clearly indicated
n"tm+SJDnr ~:"A rol+r "y, ntl1: on the machine tapes in words rather than in codes
roy,SJD nSJDAhr "Y,O'1 n~"r n~AK" or symbols.
".fty,.,. f"t~fj: 000'1 hftnr::
2. The application for obtaining the authorization
f. nttu h1+K" 1O-ia h1+K" (Ii) f"'oofth"'lD- referred to in Sub-Article (1) of this Article shall be
~~1: h1-'l"~ f"t+CiI D'looAh~ nooUJ
submitted to the tax authority through the supplier
6flD- h:"t-n. roy,SJD "'m~"t hOlJiJY,"r
or user of the machine.
ft:l'hia IlftIPAfIl~ oo:"lil hl\Or::
 1~ ro.:Utii t..FolrlA.,;Jtr ;Jtt.tlJcfl1'C ..~;!: '1'C I;!: .,., lini ~.9". Federal Negarit Gazeta No. 4826th January, 2007 Page 3729
"

htt:A hrhr PART FIVE

A~ A~ Y:1:J1.PJ"f Miscellaneous Provisions

II!. h;t-bhC) ~llJ' 'I' hfaootf1 19. Exemptions From Taxes and Duties
;t-bh h4.r-"f h1"tm~oo-fl:fro- ro1.h1C ro-hlJ' Accredited Sales Register Machines, intended for use
f0ll.10. 6ro-~C) f1'f\lTJ:fro- f7if6f." oooo1f1flf by taxpayers shall be exempted from import taxes
ooPttfPJ"f n1fl 6:1'PJ"f I\f, hOll.mf~ and duties.
OI/C):fro-r ;t-bhC) ~llJ' 'I' tf'1ro- f,1f1t\-:
20. Penalties
?;. ~lTJr Where a taxpayer, in violation of these Regulations
f,U1 1.100. noo+I\fatt: n7if6f." oooo1f1flf fails to use Sales Register Machines or commits
ooPttf l\f,m~r f+11 rof,r nooPttfro-
fraud using such machines, in addition to being held
1'm~qo fOl/6f."nCnC 1'"?flC f ~fJoo ;t-bh
criminallr responsible as provided by the relevant
h4.f,' h"?fI-n flfaro- f;t-bh fh"? n+1.'111ro-
tax law, his business license shall be revoked.
oolPlr nro1J!A +mf~ ootf't- h11.+mn~
tflf -: f1"?Y: L:I'~ h1"tlPl1f f,1.l:JA:: 21. Transitory Provisions
?;li. fooO:J1tf Y:1:J1. Taxpayers shall be allowed to use, after the effective
;t-bh h4.r-"f -: f,U 1.100 hfJC) n1. 1\ 6ro-~C) date of these Regulations, sales receipts registered
f +f\ lTJ:fro-1 f7if 6f." oooo1f1flf ooPt tf PJ"f with the tax authority for a period to be determined
h1nf faOl/"?lr foTJ.fh~A 1ffl.1 1.tt. h"?rr by the Ministry in consideration of the time required
ro-hlJ' nOl/h1f1r nOll.'z.h1;~ faOll.rof\1 to acquire accredited Sales Register Machines from
fooO:J1tf' 1.tt. -: n;t-b'" flfap-'AlTJ1 H1Y: the market.
flhooH10.r f7if6f." 1.lf\~ oom~r f,"fl\t\-::
22, Power to issue Directives
l' ?;f. ooootffOi/ro-lTJr p-'AlTJ1 The Minister may issue directives necessary for the
OIl.'z.hr~ f,U1 1.100 n0ll.1f1 faOl/h~"'r
proper implementation of these Regulations.
fOll.fhLA1- ooootfPJ"f1 ft.frolTJ f,"fl\A::
23, Power of Inspection
~r . ~IJ'IJ'C fOi/Y:l"? P-' A lTJ1
f;t-bh flfap-'AlTJ't- ftlu ~1-n Y:1:J1.PJ"f The Tax Authority shall have the power to undertake
n;t-bh 1l4.r-"f oohn~:fro-1 faOl/l:J11J' fOll.f inspection activities to ensure the observance of
h"fA ~IJ'IJ'C fOl/Y:l"? P-'AlTJ1 f,lflPA:: the provisions of these Regulations by Taxpayers.

~2. 1.10. fOll.fJC)nr'1.H, 24. Effective Date

f,u 1.100 nk$'o~A 'I:J.?r :JH,lTJ ;t-rqu These Regulations shall come into force on the date
hrolTJnr ~1 J!rc: ffJC) f,tfC)A:: of their publication in the Federal Negarit Gazeta,
h"th hnfl '1mf'b Xli ~1 Xilvlil~.r.
Done at Addis Ababa, this 17 day of August, 2007,

oo"h H,c)lf
MELES ZENA WI
f n. rr-w f k$'o~I\lf "t qub~tLflf
PRIME MINISTER OF THE FEDERAL DEMOCRATIC
tT-nft.b m~I\f, OIl.'z.hrC
REPUBLIC OF ETHIOPIA
-*

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BERHANENA SELAM PRINTING ENTERPRISE