Federal Democratic

Republic of Ethiopia
Ministry of Revenue
Federal Inland Turnover Tax Declaration
Revenue Authority

Section 1 – Taxpayer Information

1. Taxpayer’s Name (Company Name or Name, Father’s Name, 3. Taxpayer Identification Number 8. For the Year of:
Grandfather’s Name)

2a. Region 2b. Zone/K-Ketema 4. Tax Account Number Document Number (Official Use Only)

2c. Woreda 2d. Kebele/Farmers Association 2e. House Number 5. Tax Center

6. Telephone Number 7. Fax Number

Section 2 – Tax Declaration Details

(Note: Enter Sales in Appropriate Column based on the Applicable Tax Turnover Rate)
Sales Subject to 2% Turnover Tax Sales Subject to 10% Turnover Tax
Seq Taxable Seq Taxable
Num Category of Good/Service Category of Service
Turnover Num Turnover

Total 2% Sales (Enter on Line 1 below) Total 10% Sales (Enter on Line 2 below)
Section 3 – Calculation of Tax Due

1 Sales Subject to 2% Turnover Tax 5

2 Sales Subject to 10% Turnover Tax 10
3 Turnover Tax on Sales Subject to 2% Rate (Line 1 X 2%) 15
4 Turnover Tax on Sales Subject to 10% Rate (Line 2 X 10%) 20
5 Total Turnover Tax Payable (Add Lines 3 and 4) 25
Section 4 – Taxpayer Certification
I declare that the above declaration and all information provide here-with is correct and complete. I Official Use Only
understand that any misrepresentation is punishable as per the tax Laws and the Penal code. Declaration Date of Recpt #
of preparer (other than the taxpayer) is based on all information of which the preparer has any knowledge Payment

Signature of Taxpayer Signature of Taxpayer/Authorized Representative Amount Cheque #

Company Seal
Printed Name of Taxpayer Printed Name Taxpayer/Authorized Representative Cashier’s Signature

Date Date
Ministry of Revenue (Draft as of 4/12/06) FIRA Form 2301 (5/2006)
 Instructions for Turnover Tax Declaration
(Form 2301)
This form complies with the regulations established in
the Turnover Tax Proclamation No. 308/2002,
hereafter referred to as the Proclamation. Form 2301
is to be used by a person who is NOT registered for
VAT because his annual turnover is below Birr
500,000, or the threshold set by the Minister; or
because of not having applied for voluntary
registration. See Articles 16 and 17 of this
Proclamation for additional information. Should there
be any discrepancy between these instructions
and the Proclamation, the language of the
Proclamation shall take precedence.
The responsibility for the correct calculation and
timely payment of Turnover Tax and presentation of a
return to the Authority by the prescribed deadline
rests on the taxpayer in accordance with this
Proclamation. The Turnover Tax is administered by
the Tax Authority.
Records – Taxpayers subject to the record-keeping
requirement of Article 48 of the Income Tax
Proclamation No. 286/2002 shall deep the records
prescribed therein for use in determining Turnover
Tax.
Required Filings: In accordance with Article 5 of
the Proclamation, the “base of computation of the
Turnover Tax shall be the gross receipts in
respect of goods supplies or services rendered.”
Article 6 states, “A person who sells goods and
services has the obligation to collect the Turnover
Tax from the buyer and transfer same to the Tax
Authority. Hence, the seller is principally
accountable for the payment of the tax.” In
accordance with Article 7, the following items are
exempt from Turnover Tax:
a) the sale or transfer of a dwelling used for a
minimum of two years, or the lease of a
dwelling;
b) the rendering of financial services;
c) the supply of national or foreign currency
(except for that used for numismatic purposes)
and of securities;
d) the rendering by religious organizations of
religious or other related services;
e) the supply of prescription drugs specified in
directives issued by the relevant government
agency, and the rending of medical services;
f) the rendering of educational services provided
by educational institutions, as well as child care
services for children at pre-school institutions;
g) the supply of goods and rending of services in
the form of humanitarian aid;
h) the supply of electricity, kerosene and water;
i) the provision of transport;
j) permits and license fees;
k) the supply of goods or services by a workshop
employing disabled individuals if more than
60% of the employees are disabled; and
l) the supply of books
Filing Deadline – Taxpayers subject to Turnover Tax
shall file a Turnover Tax Declaration (From 2301) with
the tax authority and pay all tax due within one month
after the end of every accounting period. For the
definition of the accounting period, see Article 10 (2)
of this Proclamation.
Section 1 – Taxpayer Information
1 Name – Enter the name of individual taxpayer
including given name, father’s name and
grandfather’s name.
2 Address – Enter all information necessary to
identify the location of your residence. If your address
has changed since your last filing, contact your
Registration Office.
3 Taxpayer Identification Number (TIN) – Every
person having a tax responsibility is required to
have a TIN and to enter it with each filing. See
Income Tax Proclamation no. 286/2002,
paragraphs 43, 44 and 90.
4 Tax Account Number (TAN) – This number is
provided by the Federal Inland Revenue Authority
(FIRA) and must be entered each time a Personal
Income Tax Return is filed. If you have not been
issued this number, contact your local central
registration office.
5 Filing Month and Year – Enter month and year
for which you are filing this return.
6 Tax Centre – Enter name of Tax Centre where
you are registered.
7/8 Telephone and Fax Numbers – If more than
one, enter contact numbers for person authorized to
sign this form.
Section 2 - Tax Declaration Details
The Turnover Tax Rate is 2% (two percent) on
Goods sold locally. For services rendered locally,
it is 2% (two Percent) on Contractors, grain mills,
tractors and combine-harvesters; and 10% (ten
percent) on others.
In the first set of 3 columns, list all of the
categories of items that you must pay tax on at the
2%. All of the obligations for which a 10%
Turnover Tax is due, must be listed in the second
set of columns. When all categories and amounts
have been enterer, total the columns.
Section 3 – Calculation of Tax Due
Transfer the total from Section 2 to lines 1 and 2 in
Section 3. Then calculate the total tax due.
.
Section 4 – Taxpayer Certification
The form must be signed and dated by the
taxpayer or the authorized representative at the
bottom of page 1. The signature and name of the
preparer, if other than the taxpayer is also
required. If payment is made in person, the
cashier will record this information and the Ministry
of Revenue will retain the original form. If you
need a copy of the Declaration, you should make
this before meeting with the cashier.