\~

~..

fJ\. ~f"k f ~Y..t-"~ -'tqoht-fLf~ ~T11t\.h

~1o&.1A ";Jt~ ;JtLlIJ

FE.DERAL
OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA
NEGARIT GAZETA
"m~~ 'OD:'f-ch1'C if~ 9th Year No. 85
Oh.Tf-kf 4..f..t-i\tf -'l'l"ht-(l.J'tf &Tl1l\.h ADDIS ABABA-Sib September, 2003
"-'lh "OI1-~mft c!}+, !in~
f ;"1111 +iDl'1f-1- 9"hc f1.T ml1ct~T fiDlIJ

tllJw-65A, CONTENTS
f"tthTC'1- 9"hc f1.T"'11 ch'l'Cjli/Iifj~ ,.9" Council of Ministers Regulation No. 91/2003
fhc;:+~ T9"tJCT fiD~ OD;Jt-T f"tthTC'1- 9"hc f1.T Higer Education Cost-sharing Council of Minsiters
'11 .. .. ... .. .. ... ... .... .. ... .. ... .. .. .. .. .. .. .. ... .. .. ..
.,
R' ~'i'(r f c!}~ Regulation.. Page 2335
"

f"tthTC'1- 9"hc f1.T "'11 ch'l'Cjli/Iifj~ COUNCIL OF MINISTERS REGULATION NO. 91/2003
hi\ fhc;:+~ T9"tJCT fiD~ oP;Jt-T HIGHER EDUCATION COST-SHARING
O"tthTC'1- 9"hC f1.T fiDlIJ "'11 COUNCIL OF MINISTERS REGULATION
f"tthTC'1- 9"hc f1.T fh.Tf-kf 4..f..t-i\tf -'l'l"ht- This regulation is issued by the Council of Ministers pursuant
l1.ftf &Tl1l\.h "h~~"t "1'1i\T' JPAlIJ''i +..,I1C i\oPiDll' to Article 5 of the Definitions of Powers and Duties of the
OiDlIJl& "'P~ ch'l'C §/Iifif?; "'+R' ~ 'h'i Ohc;:+~ Executive Organs of the Federal Democratic Republic of
T9"tJCT "'P~ ch'l'C rf21i/Iiifj~ ODIPl.T f"th+i\I&' Ethiopia Proclamation No. 4/1995 and the Hihger Education
"'11 "I&'I':I;A II Proclamation No. 351/2003.

Ii' "tiJJ>CC,)h 1. Short Title

f,tJ "'11 "fhc;:"'~ T9"tJCT fiD~ oP;Jt-T fOl/.thTC'1- This Regulation may be cited as the "Higher Education
9"hC f1.T "'11 ch'l'C jli/Iifj~ " +11, I\.m.,.h f,1-"A:: Cost-Sharing Council of Ministers Regulation
No. 91/2003"
~. TC:}6I
OlttJ "'11 I&h'1' 2. Definitions
Ii' ~~"tth-f:C" 'h'i ""tthTC" D7i\T'h,f.:"f.9" +h+ For the purposes of this Regulation:
i\TI& fT9"tJCT "tth-f:C 'h'i fT9"tJCT OI/.thTC 1) "Ministry" and "Minister" means Ministry of
~I& :: Education and the Minister of Education, respec-
~. "+*9"" D7i\T OoP''''JPT "I'1A JPC fOl/.+J;f.C tively.
hv-i\"'~ "l."if Oi\f, T9"tJCT fOl/.ll'1'OT'i OD7,
2) "Institution" means a public higher learning ins-
~1&9" hAA iDf,9" O"-'lh "011'1' ~t,.J;'P I&h'1' titution in any region, in Addis Ababa or Dire Dawa
f"t.,~ If': h4..f..t-A oP''''JPT OOl/.oPf.l1i\T O~T offering a post-secondary education with a budget
f"t +J;f.C +*9" ~I& :: allocated from the Federal Government.

11~ 'l' ~ 2.80 ~;JtT ;Jlf.1I);r...,.~. iti'f./i

Umt Pnce Negarit G.P.O.Box 80,001
.,~. ~i\:r~<!)j; ~Y..IrA ";Jt.} ;J,VIJ <t.'I'C 'i!'~ .,,,,(1. <!).,..t Iitxj~ '}.9'" Pederal Negarit Gazeta - No, 85 5thSeptember, 2003-Page 2336

c. "h.lPt." D7l\T fhtt:-t~ T9"UCT -t*9" -tt1D&-'t1 3) "Employer" means any government, private or
fD7.flP&- D71~CD-9" f001"lP'T oop'~f non-governmental institution or international or
+'I'C'
fl.T: f"lA mJ!.9" 001"lP';t-lf fA"' -t*9"'i ~l\9"
regional orgnaization or person employing
graduates of higher education institutions including
h.+tt: CDf,9" h.U1-C h.+tt: Y:C~T 0."1 Ooo-fm-
self-employed graduate of the same,
O"ll\- P'&- f-tIPD7&- (}m-1 J!.~9"&-A ::
4) "Person" means a physical person or any other
Q' "(}m-" D7l\T f-t&.'I'C' (}m- mJ!.9" O:h"l f(}m-'T
legal person,
oo-{IT' f-t(}mm- h.ilA '1m- :1 5) "Beneficiary" means a student at a public higher
[;. "-tm:J'D7." D7l\T D71~m-9" 0001"lP'T -t*9" education institution pursuing higher education or
l\ooD7C 'h'i fD7.&.l\"l0'}1 mbIJ.l\oon&.A h-t*OD- training and who has entered into an obligation
;JC m-l\;J'1.01- fhtt:-t;;: T9"UC~' mJ!.9" P'Am'i with the concerned institution for the future
fD7.h;t--tA 'I'D7~ '1m- :1 payment of the cost of hislher education or training
}. "mbIJ. 00 ;J&-T" D7l\T fhtt:-t~ T9"UCT and other services.'
-tm:J'D7. 'h'i 001"lP'T l\~'9"UCT'i i\.l\.."f h.1A"l 6) "Cost-Sharing" means a scheme by which all
l\"1-"f fD7.fmnJm-1 mbIJ. fD7.;J?-OT P'C~T '1m-II beneficiatries of public higher education ins-
;k titutions and the government share the cost incurred
"h9"~:J' 0:\/\ h1n. -th~f," OIJl\T 0IJ1~m-9"
for the purposes of education and other services.
-tm:J'D7. 01(}m- m-l\;t- OOIP~T fD7.;J&-m-1 fmbIJ.
7) "Graduate Tax" means a scheme by which an
oom1 hCDC'/lf 1n.m- O;t-ni1 ooAn 'hf+'() fD7.h
amount is deducted from income in the form of a
If:AOT P'C~T '1m- II
tax to be paid by a beneficiary who has been
C'ff.1n- -t&.'ID7.'T obliged to share the costs of his higher education.
J!.U f.1-f1 hIUf1} fT9"UCT H001 "f.9"C' mf. -t*OIJT 3. Scope of Application
0D7.1n- h.Jti1 -tD7~9'"f h1n-OT 1.U "f.9"C' 'h1Jtu-9" This Regulation shall apply to sutdents that are newly
fu-l\1'~ ~ooT'i hllf OitJ!. Off'1- '(}C -tOIJ~?'"f /\J!. admitted to an institution beginning from 2003/04
t]l\-O~- ~UIJT "f.9"C' -t&.'ID7. f,ff'iA :1 academic year, as well as to students in their second year
or above training during the 2003/4 academic year.
9.' f-tm:J'D7.m- Y:c7i'i h.&.KK9"
001"lP'T l\9""l-f1'i l\oo~;t- fD7.fmnJm-1 mbIJ. 4. Beneficiary's Share and Mode of Application
Ii'
oo-l\- OOO-I\-'i: l\T9"UCT hD7,mnJm- mbIJ.l\OO'l7i 1) All beneficiaries of public institutions of higher
learning shall share full costs related with boarding
h If; TC(}1T f/\'1{t-t(}A1- -tm:J'D7.?'1' 'h1Jt;J?-
and lodging and a minimum 15% of tuition related
J!.f.~;JA I: f,U9" ~'c7i Of-t*oo-'i Oft1DCdt "l-f1?-
costs. The amount to be shared shall be calculated
OD7.mnJm- mbIJ. /\J!. -tooi1C1- OT9"UCT 1100'1-
based on the cost to be incurred at each institution
oo"f.UD~f /\J!. O.p~'D7.f l\1'm:J'D7.CD- 001l\?i
and programme of study and shall be revealed to the
h.l\nT :1 beneficiaries at the beginning of each academic year.
~. OllU h.1+?i 01o-i1 h.1+?i (Ii) f-t1l\~m-1 oom1 2) The beneficiary shall pursue his education after
l\oon&.A 'hf1~1J;. '''''n:J'D7, OT9"UCT 1100'1- entering a written contract agreement with the
UD"f.oo~f /\J!. h-t*OD- ,;JC f~.dt,tt: CD-A nOlJY:~"l : respective institution for the future discharge of the
T9"UC-f:1 'h1 Jth;t-'I'A J!.f.~;JA II J!.U fm-l\;t- amount of cost to be borne by him referred to under
IP'I~' O:h"l ~'r f81]' J!."'i A :1 Sub-article (1) of this Article. This contract
-tm:J'D7.m- ~'9"UC-f:1 il*~m mJ!.9" ilmc;++ document is a legal document.
C'
oon&.A fD7.1(}m-1 oom1 fD7.ftaJ!. oo~jf 0'1'*00- 3) Any beneficiary who discontinues or completes his
J!.(}mlJ'A II J!.U oo~jf f-tm:J'D7.m-1 00-1\- i19": education shall be given a document stating the
amount owed. The document shall have full name of
h.Y:&-7i : G:1-'i i\.l\""f h.i1&./\1. 1-~r-"f1 ffH
the beneficiary, address, photo and other relevant
J!.ff'i A :1
information.
Q' l\-tD7~m- ~'9"UCT'i P'Am'i fOlJ,mnJm- mbIJ.
4) The cost of education and training shall be revised at
oom1 n.f1i1 OfY'i1T ~oo-f: fD7.hl\i1 J!."'itl. : least every three years. The Ministry shall enact
l\tlu-9" D7.ti1i:?- oooo~f fmnJA II directives to this effect.
f;).O;t-tan. -t9"C' h9"~:J' n:\i\ h1n.m- -th~J!. Off'l 5) Only an Ethiopian national is eligible for pursuing
UlJAn 'hf-t+'(} n11H.n mJ!.9" nh.1A"ll\"~' his higher education or training upon the contractual
fD7.htt:A 'I'm:J'D7. nU"l'lT n.Tr-kflf ooff1 J!.ljC commitment for future payment, in cash or in
n;t-A II service, of his share of the cost in the form of
graduate tax.
?;. OIJn~:r:r?'1'
5. Incentives
{i' f1f~oo'l: fD7.&.l\"l'Ff:m-1 oom1 00-1\- noo-I\-
1) Up to 5% deduction of the payable cost shall be made
n.pY:D7.f n"lA mf,9" nY:c~1-"f Y:,;Jtt: l\D7.htt:1\-
for beneficiaries who pay every year the total cost
'''''n:J'D7.9'"f 'hi1h f; TC(}1T fO'J.f.Ci1 .p'i7i 'h1Jt
determined either by themselves or by the support of
f1'f. J!.f.~,;JA :
organizations.
~. h-tUIJ~<k n:\~ fO'J.&.A"l(}Tm-1 oom1 00-1\- 2) Up to 3% deduction of the payble cost shall be made
nOD'l\' n-too~<k f1h.1~' ~UIJ~' 1.tL m-i1'1' htt:l\m- for beneficiaries who pay the total cost determined
l\O'J.~C(}. -tm:J'D7.?'1' 'hi1h r TC(}1T fO'J.f.Ci1 within the first year of their graduation.
.pl]'7i ~f.~,;J fA ::
.,w 'Hf.rf091 Federal Negarit Gazeta - No. 85 5'"September, 20m-Page 2337
t..1..IrA ~;Jt"" ;Jtl.1IJ <l!1'C it~ ~"'~ 09+1 Iifj~ 'H".

r" trt~ili;~ nf1.tI.~ nlll/.!lDl1)~ ODOD&! ODlPt.:" 3) Pursuant to directives to be issued by the Ministry
n +OD t.m ODil \'1'f t\ ODIP Am '} U 1.'f flf ~ ¥'7 & from time to time, a beneficiary who volunteered to
h9" t.:J> n,-" OD'}'"F:" nlll/. OD~n~ (1;t- rrl\- be trained in certain fields as designated by the
11.!,}il I\lPl\m~n:" ~OD:" Y'il:" kr~ 1.tI. 1\OT/1 government provided that he enter into a contract
A1A ~A hft.t.OD h'}JlOT/CCj h+OT/t. n,-" n111~ with the government to work in all places of
..,~;t- ODlPt.:" h1A..,"":" h'}Jl()tp f,1.t.;JAII assignment after graduation for at least three times
~A h~C()~ fh1A..,"":" ..,~;t-T~'} !A+lDm the time spent in the training.
2"
+m:J>lII/.~'f :"9"tJCi: ft.~~,} lDQ.1.n1.tI.~ F~ 4.)Beneficiaries who, in breach of their agreement,
refuse to discharge their obligation of service, shall
"f, 111\~ f~C?i' h~~A (% ) flll/.mOc}>I1T~'}
h~lDl\J;. 11.01fOh9"il:" ~OD:"1.tI. ~iltp hmCj"'~ be obliged to pay all outstanding cost of their training
and education with interests, as per the rate applicable
h '}Jlh~l\- f,11.P.l\- II
during the time of payment, within five years from
1;" fIDQ.1. ~c?i' hhof.t.A the date of breach of their agreement.
Ii" +1I1:J>lII/.~ h9" t.:J> 0'-" F ~ h~ OD I. 1.tI. ~9"r:
6. Mode of Repayment of Shared Costs
Oil~il:" IDC ~iltp lDf,9" h9"t.:J> 0'-" hh,}~ 1) The beneficiary shall start paying the amount within
~OD:" 0'-" flll/.t.I\..,O:"'} h~! +"'11)&hlf~ hlDC six months after graduation if earning income, or
111.~ OflD~ 11.!,}il I TC()'}:" h111.+hof.f, Orn within a maximum of one year after graduation, in
ODAh hf"'~() lDf,9" ooo-!~ O..,l\- f+IPOT/~ hrn the form of graduate tax of at least 10% of the
h~OD:" 1 11.~ 0 ~ODi: flll/.t.l\.., 0:" OD111'} +IP A'" monthly income of an employee; or amount owed
ODht.A hl\O:" I: deducted from the yearly income if self-employed,
~" +1I1:J>lII/.~ flll/.t.l\.., 0:" 111
c}>"" OD m'} f h 1A 2) The total amount that a beneficiary is required to pay
..,,,,,:,. h~! IDf,9" lDl\~ flll/.ht.AO:" Ifli ~I\;J- shall be subject to payment of service fee or interest,
0+1110:" IDc}>:" 001&i: flll/.IP~O:" f+M6f.b and the interest payable shall be determined pursuant
IDI\~ ODm'} f,IfCjA I: to the deposit rate in use at the time of conclusion of
+m:J>lII/.~ !I\O:"'} fh~! ..,~;t- h ,}1. :"9"tJC:" the contract
r"
ODC'! "'-f1~ C1IOD:"Cj ~f.~:" hI?; ~OD:" I1AOl\m 3) Completion of repayment of amount owed by
1.tI. OT/mCj"'c}>f,liCO;t-A II beneficiaries shall, depending on the type and
duration of program, not exceed 15 years.
2" + m:J>lII/.~ :"9"tJCi:'} ltf,Q;1.C il OOT/'}'f ~9"
9"h'} !:,. 11.!*ctp9" hilt] I. m 0:" 1.tI. flll/.t.l\.., 4) A beneficiary who discontinues his education due to
* any reason shall be required to pay the amount
O-r'} h~! ODht.A f,liCO;J-A I: Ifli9" -r9"tJCi:,}
requird of him. However, in case the beneficiary
.f*t.m~ 001~-e tp&~'fCj +A,)tt~'f hlf~
discontinues education owing to national call of duty
h~!~ ODIPt.1I f,liCO;J-A II
+m:J>lII/.~ +"'tpr: flll/.IP~ Itlf,} h~!lD' or service, the obligation to pay shall be waived.
?;" 5) In case of an employed beneficiary the amount owed
OhlP&~ hOT/i]~~:" OflD~ h1.ODlDn- h f+"'~()
shall be deducted from the monthly income of the
I\OD'}"'F:" 111. f,1.t.;JA I: Ifli9" f,tJ +"'Cj7j beneficiary and transferred to the treasury by the
nOT/CjT~9" 1.tI. +m:J> lII/.~ 0 H.tJ f.'} 11 Oh'}.,.;r employer. However, such deduction shall not exceed
t(li) (th) ODlPt.:" h~ t]"1.t.1~ Oil+.,.C h111. 1/3 of a monthly income without a prior consent of
+hof.f, +"''10. ODm'} h+m:J>lII/.~ flDC 1.ODlD1I the beneficiary as per Article 8( 1) (c) of this
lilr'f 1\.0Atp hf,1119" II Regulation. .
1;" +m:J>lII/.~ 0~6f.b c}>tpCmf,9" O..,A F~ 9"h'}!:" 6) In case a beneficiary is living abroad as a result of
0m-6f.b 01C flll/.liC hlf~ : h~!~ fA..~~A 01C private business or foreign employment, payments
~iltp 111.~'f I1I\FAI1)'} Olll/.!IDI1)~ fht.RR9" due shall be collected as per provision of an
ODOD&! ODlPt.:" f,J.ROT/A I: additional directives to be issued by the Federal
h,}~ O;J-ltl1. f+OT/t. +m:J>lII/. flll/.t.I\..,O:"'} h~! Inland Revenue Authority.
%"
It!mCjc}>c}>hil~il:" lDC O"f, 1\1f~ 1.tI. I\OD~f:" 7) A beneificary who decides to go abroad for more
lD1. ~6f.b h1C OD't~ I1.t.A'" "A+ht.l\~ ODm'} than six months before completing the payment of
lfil:"Cj OT/c}>t.-f1
f,liCO;J-A I: the cost required of him, shall be made to produce a
gurantee for the payment of the outstanding amount.
1:" fhlP&~'f "'~;J-
f,tJ 1.'}-f1 +"'I1~-e hlf~O:" 1.tI. ~9"r: fh~+'f 7. Obligations of Employers
.
Ii"
:"9"tJC:" f +h;J-+1\ '} () ~ flll/. .,. mC OT/,}'f ~9" 1. Any employer employing a beneficiary after the
hlP& flll/.h+l\-:"'} "'~;J-~'f f,li~O;J-A I: effective date of this Regualtion shall have the
0) +"'11) &~ h+OT/I. 0:" +*9" f +()m ~') flll/.t. following obligations:-
I\..,o:,.'} h~! ODm'} flll/.1A;r ODt.~Cj OflD~ (a) to request a copy of the contractual agreement
h1.ODmn- hf+"'~() 111. 1\.1.1..., flll/.111~,}
entered between the beneficiary and the Ins-
titution and a written document specifying the
f1'}H-f1 ODm'} flll/.1A;r f+()m OT/ilt.~ h'}Jl!
amount to be deducted from a monthly salary.
"'C-f1 fODmfc}> :- (b) to forward to the Federal Inland Revenue
1\) f+"'I1)&~'f'} 1IC1IC Or lDC 1.tI. ~iltp
Authority list of beneficiaries employed within
I\A..~~A 01C ~iltp 111.~'f I1I\FAI1)'} a period of 3 months;
O;rlh-~ fOT/ltlDc}>: (c) to deduct, and transfer every month, the amount
th) 0111. ..,-f1C h'P~ 'ktpC ~fiti/litn2 : 0.,.1. owed by the beneficiaries as per Article 8(1) (c)
01\:" ODt.~ hCj OH.tJ 1.'}-f1 Oh,}"'~ t(li) (th) of this Regulation and the Income Tax
ODlPt.:" h+"'I1)&~ 1.ODlD1I OflD~ hf"'~() Proclamation No. 286/2002,
fOT/il+"I\~ :
'11\' !!j'':e~~!~~ toY..,,",;>; '1;1&'10 ;1lLflJ </11'C 'R'?; '1",~ t!J .".t IU£j?; '}.9". Federal Negarit Gazeta - No. 85 51hSeptember, 2003-Page 2338

ou) -t"'fIl~m' ntlU h1"'~ 1o-{} h1"'~' li(U) (d) If the employee has not produced the required
f-tm"'(}lD-1 oul}f m~9" hM~ tJlJ:f '1' documents as per Sub-Article (1) (a) of this
ou."",1 fO?,1A'/\ h&"J'..t-A U1C lD-{}'r Article or a document issued by the Federal
1ftsP":£- t1t\P'Af')'} f-t(}m oul}f tJl\"'lO Inland Revenue Authority, to hold one third
r.t''''flj{.to-'} tJme; f~oum11 li![~ Oop f1l of the monthly salary of the employee, inform
V--~:J'CP'? fqqlt"":"'i O&..J'..t-A U1C lD-{}<r the same to and give solution in a maximum
'lfl?"':;' .,t\/~AfJ)'} OO?,f11m, OU"'t\6lij, period of three months based on the infor-
ou,pl')' hY>{}'}' mc t1AOt\m 'lrt m'{}<r mation of Federal Inland Revenue Authority
flPlJ::"th. ou{}m:" ~{iCO;rA:: 2. Any employer who fails to discharge all obligations
~) ntlU h1.,.,/\ 10'{} h1.,.,/\ (li) f-f'opt\h.f:.}'} set forth under Sub-Article (1) of this Article shall
"'J'..:J'?,":j, fA-t'mfll 0?1~lD-9" hlP~ It~(}O(}-O be liable for the amount not collected and shall be
(HJlm' hlJ:f oum') 'h'i t1A-th&.t\lFflD- mt,:" guilty of an offence for the month payment is not
n10, "'-OC h'P~ oulPl:" O~I\&.'1-} .t'mf~ paid in accordance with the Income Tax
f,rY'i A :: Proclamation of the country.
:I:. f -hn:J> O?,m' ", J'..;r 8. Obligations of the Beneficiary
,.,.,/\ ?;(li)f-t1t\Rm' 'h1 f,-hnO'" rY'i
n'lU f:}-O h 1) Without prejudice to provisions of Article 6(1) of
"

li'
-t''''fIl~m' OO?'i:fm'9° hlP(, -t''''<rC' (},lPt. fOlf.h this Regulation, a beneficiary employed by any
-t't\m' "'J'..:l' ~fiCO:l'A :- employer has the following obligation:
U) f°'l.lPt.O:"1 oo't\- h~t-7i : 'h1JtV--9° h'lU (a) to inform the full address of his place of work
n&.:" Ot\.I\ (l;r IPC'" h.,.., ~U1'" oul}f and information pertaining to prior employment
t\hlP(,m- Oou{}m:" OhlP(,m- hO?tJ~'1:" through the employer to the Federal Inland
t\&"J'..t.A U1C m'{}<r 1n.?'"f t1t\P'AfIl1 Revenue Authority;
f07ltm,p : (b) to start paying the amount required of himlher
t\) f07,&,t\'JuH'-} hlJ:_f nfm<t- h9"l:J> 0:\1\ h10, on monthly basis in the form of grduate tax;
(H'h4--~ ou A h -t"''7i nO?.r.'l'" ouh &,A (c) to submit the contract document entered as per
fou~ouC: . Article 4(2) of this Regulation to the employer
1'1t) (lIlU f.1,n h1.,.,/\ §(!{) f1l1lD--} flD-t\;t' and assist the employer to withold part of his/
1P'1~ t\h'p(,~ fou{}m:"'i h,p(.lD- -t10,m'1 her monthly salary and pay to the Government
oum-} nfmo;. 'hf.,.'1(} t\op1",P':" ~\-}Jtf{}1t1 every month. The monthly payment shall not be
fD7Y:l", : ~u oum1 (lIlU f.1-C1 h1"'~ ~(li) less than the sum stipulated in Article 6(1) of
h-t'1t\Rm' 0?'1{} h~':;'A9" :: this Regulation.
!{. (lIlU h1<t'~'1o-{} h1<t'R' (li) },.1Jtv--9" fltlU f.1'O 2) A Beneficiary who violates any of the obligations
h'}"'~' (7;) f-f'{/IJt\h-f::"1 "'J'..:t'?'"f fA-t'mfll under Sub-Article (1) of this Article and those
0?1~m'9u -"m:J>OIf. 01(L ",-C1C h'P~ ffIJlPl:" under Article 6 of this Regulation shall be liable in
-"mf~ ~rYc,'A :: accordance with the Income Tax Proclamation.
ii. 6P,1 {}t\OUlPl11 9. Cancellation of Payment Obligation
"
-hn""OIf.m' Om-t\' oulPl:" ",Y,,;t'm'1 Itf~J.':A The unpaid part of the cost of a beneficiary who has been
h~_fm-'} (t.&,,/\9" <f> ~-f' m,p1\1\ hlJ:flD- houm'i.,.<k discharging his payment obligation shall be cancelled in
n&.:" nm.l;r ft1t\A m~9" n. '1":" "'(,lD- -C1J.':C the cvent of death or retirement of the beneficiary.
f,lPlt'A::
10. Powers and Duties of the Ministry
,,..
.. f:"9"UC:" o?,~{}i;C P'AfIl1'i ~1\&.'1:" Without prejudice to other provisions in this Regulation,
n'lu f.1-0 I\.t\,;:y, h1"'1-:y.. f-tf.'111lD- 'h1f.-tmO'" rY'i
the Ministry shall have the following powers and duties:-
f-}'9uUC:" ""/.~{}-t:c fOlf.h-t,t\lD- P' A fIl1'i ~I\&. '1:" (a) to oversee and ensure the implementation of this
~l'il'PA :: Regulation
u) f.U f.1-0 P't- I\f. ou'Pt\-1 fouh:l'-f'A'i fO?l (b) to approve the amount apportioned by higher
;J1<r: education institutions from the beneficiaries.
t\) fhlJ:-t'~ :"9"UC:" -f'!l:qu"f h-tm:'>OIf.?'"f fOlf.m~ (c) to issue, directives for the proper implementation of
<k:"1 fhlJ:f -tou1 fO?'/\f.,p : this Regulation.
1'1t) t\,lU f,1.n h&.RR9" fOlf._f{}&.A'J--ouOU(,f?,":j'1 (d) to determine on the substance of contractual
fO?m-fIl:" : document.
ou) fm-t\;r 1P'1f..":j'1 ~U:" foum(}1 : (e) to issue detailed directives on the areas and
IP) fmQ.1. ou;Jt.-f: h11U-O n-tt\f ~Ah- Oh1A",it..:,. modalities of the cost shared in ways other than
fO?,&.R9"O:"1 ou{}f1"f'i 11C1IC ouou(,f?'"f monetary .
fO? mfll-}' :
11. Powers and Duties of the Federal Inland Revenue
Ili' f&"J'..t-A U1C m'{}<r 1ft?'"f t1itP'AfIl1 P'AfIl1'i Authority
~I\&. '1:" Without prejudice to other provisions of this Regulation,
ntlU f.1-0 I\.it,,":j~h1<t'1-"f f-t'f.'111lD- 'h1f.-tmO'" rY'i the Authority shall have the following powers and duties:
l1t\P'AfIl'" fOlf.h-tt\-:" P'AfIl1'i ;}1\&.'1:" ~'il'PA ::
(a) to notify each beneficiary and employer the total
u) h'hf1P'1~ -tm:'>""/. fOlf.&.it1lD-1 oum1'i mCUlf
amount of payment to be made by the beneficiary
hlJ:fm-1 6f.b9"C it-tm:'>OIf.lD-'i "'fIl(,?,"f together with the monthly payment;
fO?ltm,p:
(b) to follow up, supervise and collect the total amount
it) hm:'>l\f. hlJ:flD-1 fou(}-C1(}-n : fouh:l'-tA'i fou
of payment to be made by the beneficiary;
<f>fIlmC :
-,~- !(i'I:ry'@j I..Y.,/..&\ ";16'1- ;1ILfIJ +'1'C 'M'f; ""'1\. c9 <n !i~jf; 'Jog". Federal Negarit Gazeta- No:"~~~,2003-Paae 2339

m) MLlJ- -I'L~DIl..~"" 1\ilLI\'L~1 P'CIi""'i (c) to create the necessary procedures and or-
Y:C~"" fooC;;mC'i -I''?I1~'£ fOlJf:l.'?: ganizational set ups/structure for the im-
(0) fDll..LI\,?O""'} tlC;;f I\m'i~~ -I'm:J>DIl..'''10. plementation of the foregoing;
ool.jf Iwc-t~11."" fooilm"":
(d) to issue certificate of completion of payment
w) I\hf1~,}~ -I'm:J>DIl..f'?-f1C tlc;;f ool\f <k1'C for the beneficiary who fully discharges his!
her obligations;
fooilm"": (e) to issue a Taxpayer Identification Number for
l.) n tI A 1\0:r ~il1' h DIl..~ m';' -I' m:J>DIl..sP:rfDll..L each beneficiary;
I\1~ -I'~'i7i oom'} I\00'},?P''''' 10. fDll..(J''} (f) to facilitate for the collection of the graduate
n..,.'} lJ-~;J-ofOlJ00 :FT"": tax from beneficiaries employed in regions.
I~' f'N':OIJ:" P'AfI)'}'i ;'II\~~"" 12. Powers & Duties of Institutions
mUJ Y.'}'O "'I\0":i'1\'}~,.:r f1'f.~11~ h,}Y.-I'mO~ (J''i Without prejudice to other provisions in this Regulation,
.,.*OIJ..,. fDll..h1'''':'' P'AITJ'}'i ;'II\~~"" ~'i&-Tq>A :: instiutions shall have the following powers and duties:
u) fP'Clii:,} -I'L~DIl..~:" fooh;J-o-l'A : (a) to follow up the implementation of the cost sharing
1\) nf""S"'tJC'}' lidO'" oo'f.oo/,f I\~ -I'm:J>DIl..~ system;
h '}Jt;J&. fDll..mO~w"} WlJJ. 1\ilA.,. foo'?I\W :
(b) to notify the beneficiary, at the beginning of the
"'m:J>DIl..W"} O-l'ool\h1' -I'1o.~'} ool.jf 1\f.&-~'" academic year, the appropriate amount of cost the
foo foU :
beneficiary has to share, and to keep record of all
necessary data.
m) h'hn:J>DIl..sP:t: fDll..LI\1W"} tI"l.1. 1\m'i:"C: (c) to provide the beneficiary with documents stating
'f'm:J>DIl..~ h,,.*oo- ft.I\:" 1\ilLI\'L ool.jf the amounts that is to be paid by beneficiaries
f (III il m ..,.::
13. Effective Dates
n:. Y.'}o- fUlJ.,O'i{H' 'LH. This Regulation shall enter in to force starting from the
~tJ Y:H1 hooilhl.S'" li ~') Iitn?; Ii'S"" 'f.S"'C: fO'i
12thday of September 2003.
~(J''iA
1\Jtil1\OI1 ~m(l. «!j~') Iitnli Ii.S'"
Done at Addis Ababa, this 5thdayof September 2003.
ool\il H.'i'£
MELESZENAWI

f1\.'}'f'A'f ~Yo&-I\'£ -'t 'JOtI&-ft.f'£ /,T-f1t\.h. Prime Minister Of The Federal Democratic
m:"l\~ DIl..~il''''C Republic of Ethiopia