Labsii 203 Bara 2009

Waggaa 26 ffaa..... Lak. .......3 /2010 Finfinnee,.....
Guraandhala 24 bara 2009

፳6ኛ ዓመት........ ቁጥር........3/፪ሺ0 ፊንፊኔ፣................ የካቲት !4 ቀን 2ሺ9
26 year ........... No. ........... 3/2017
th
Finfine,........................... March 3, 2017
MAGALATA OROMIYAA
L µ E p ‰ Z Më ¦
MEGELETA OROMIA
Gatiin Tokkoo ............. Qarshii 41
To’annoo Caffee Mootummaa Naannoo Lak. S. Poostaa ......... 21383-1000
Oromiyaatiin Kan Bahe
¦¿«è ”¶ ........................ ብር #1 £Þ.Q.e¼Y ...............21383-1000
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Unit Price ......................... Birr 41 P.O.Box ....................... 21383-1000
uÚô *aT>Á ºmf}r £’»
QABIYYEE ማውጫ CONTENT
Labsii Lakk 203/2009 አዋጅ ቁጥር 2)3/፪ሺ9 Proclamation No. 203/2017
Labsii Bulchiinsa Taaksii Mootum- የኦሮሚያ ብሔራዊ ክልላዊ መንግሥት A Proclamation to decide Oromia Re-
maa Naannoo Oromiyaa Murtees- የታክስ አስተዳደርን ለመወሰን gional State Tax Adminisrtation Procla-
suuf Bahe..............................Fuula 1 የወጣ አዋጅ.........................................1 mation no. 203/2017...................... Page 1
Labsii Bulchiinsa Taaksii Mootum- አዋጅ ቁጥር 2)3/ ፪ሺ9 Proclamation No. 203/2017
maa Naannoo Oromiyaa የኦሮሚያ ብሔራዊ ክልላዊ መንግሥት A Proclamation to decide Oromia
Murteessuuf Bahe Labsii Lakk Regional State Tax Adminisrtation
የታክስ አስተዳደርን ለመወሰን የወጣ አዋጅ
203/2009
WHEREAS, it is necessary to
Bulchiinsa Taaksii caalmaatti የታክስ አስተዳደሩን ይበልጥ ቀልጣፋ፣
si’ataa, bu’a qabeessaa fi tilmaam- enact a separate tax admin-
ውጤታማና ተገማችነት ያለው እንዲሆን istration proclamation governing
amaa taasisuuf taaksiiwwan Naan-
nicha keessaa hundi kan ittiin hog- ለማድረግ በክልሉ ውስጥ ታክሶች ሁሉ the administration of domestic
ganaman labsiin bulchiinsa taaksii የሚመሩበት ራሱን የቻለ የታክስ አስተዳደር taxes with a view to render the tax
of danda’ee akka jiraatu taasisuun አዋጅ እንዲኖር ማድረግ በማስፈለጉ፤ administration system more effi-
barbaachisaa ta'ee waan argameef, cient, effective and measurable;
Gama hiika seerota taaksiitiin sa- በታክስ ሕጐች አተረጓጐም ረገድ በታክስ
WHEREAS, it is believed that
baba adda addummaa bulchiin- አስተዳደሩ ውስጥ በሚፈጠረው ልዩነት introducing the system of ad-
sa taaksii keessatti uumamuun ምክንያት ታክስ ከፋዩ ሲያጋጥመው vance tax ruling helps to address
dhamaatii kaffalaa taaksii mu- the problem of prolongedpen-
የነበረውን እንግልት ለማስቀረት
dachaa ture hambisuuf kan dan- dency of taxpayers’ cases result-
deessisu sirni hiikaa seera taaksii የሚያስችል ወጥነት ያለው የአተረጓጐም
ing from divergent interpreta-
walfakkaataa ta’e akka jiraatu taasi- ሥርዓት እንዲኖር ማድረግ የሚያስፈልግ
tion of tax laws within the tax
suun barbaachisaa waan ta’eef, በመሆኑ፤ administration;
Labsii Lak. 203/2009 Fuula 2 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ 2 Proclamation No. 203/2017 page 2
Kaffaltoonni taaksii komii gama ታክስ ከፋዮች በታክስ ውሳኔ ረገድ የሚኖራቸውን WHEREAS, it is necessary to
murtii taaksiitiin qaban dhiyees- ቅሬታ ማቅረብ የሚችሉበት ተደራሽነት establish a system for review of
suu kan itti danda’an sirna dhiyeessa taxpayers’ complaints on tax de-
komii dhaqqabamaa ta’e, haalaan kan ያለው፣ በሚገባ የተደራጀ እና የተቀላጠፈ
cisions which is accessible, well
gurmaa’ee fi murtii saffina qabu ken- ውሳኔ መስጠት የሚያስችል የቅሬታ አቀራረብ
organized and capable of effi-
nuu dandeessisu diriirsuun barbaa- ሥርዓት መዘርጋት አስፈላጊ ሆኖ በመገኘቱ፤ cient disposition of cases;
chisaa ta’ee waan argameef,
Akkaataa Heera Mootummaa Naan- በኦሮሚያ ብሔራዊ ክልላዊ መንግሥት ሕገ- NOW, THEREFORE, in accor-
nichaa Fooyya’ee Bahe Labsii Lak. መንግሥት አዋጅ ቁጥር ፵፮/፲፱፻፺፬ አንቀጽ dance with Article 49(3) (a) Of
46/1994 Keewwata 49(3) (a)tiin kan the Revised Regional Consti-
$9(3)(ሀ) መሠረት እንደሚከተለው ታውጇል፡፡
kanatti aanu labsameera. tution No. 46/2001, it is hereby
proclaimed as follows:
Kutaa Tokko ክፍል አንድ
Tumaalee Waliigalaa ጠቅላላ ድንጋጌ Part One
1. Mata Duree Gabaabaa 1. አጭር ርዕስ General Provisions
Labsiin kun “Labsii Bulchiin- 1. Short Title
sa Taaksii Mootummaa Naan- ይህ አዋጅ “የኦሮሚያ ብሔራዊ ክልላዊ
This Proclamation may be
noo Oromiyaa Murteessuuf መንግሥት የታክስ አስተዳደርን ለመወሰን
cited as the “A proclamation to
Bahe Lakk. 203/2009” jedhamee የወጣ አዋጅ ቁጥር 2)3/፪ሺ9:”
:" ተብሎ decide Oromiya Regional state
waamamuu ni danda’a. ሊጠቀስ ይችላል፡፡ Tax Administration Proclama-
2. Hiika tion No. 203/2017”.
Labsii kana dabalatee raawwa- 2. ትርጓሜ
tiinsa seerota taaksiif akkaataan 2. Definitions
ይህንን አዋጅ ጨምሮ ለታክስ ሕጐች
seensa jechichaa hiika biroo kan In the tax laws (including this
አፈፃፀም የቃሉ አገባብ ሌላ ትርጉም Proclamation), unless the con-
kennisiisu yoo ta’e malee:
1) “Mootummaa” jechuun Mootum- የሚያሰጠው ካልሆነ በስተቀር፦ text Otherwise requires:
maa Naannoo Oromiyaati. 1) ”መንግሥት” ማለት የኦሮሚያ ክልላዊ 1) ‘Government” means the Na-
2) “Murtii gibiraa fooyya’e” jechuun መንግሥት ማለት ነው tional Regional Government of
akkaataa Labsii kana Keewwata Oromiya.
30tiin murtii gibiraa fooyya’e Ab- 2) “የተሻሻለ የታክስ ውሳኔ” ማለት በዚህ
2) “Amended assessment” means
baan Taayitichaa kennu dha. አዋጅ አንቀጽ # መሠረት ባለሥልጣኑ
an amended assessment Made
3) “Murtii ol’iyyannoon irratti dhi- የሚሰጠው የተሻሻለ የታክስ ውሳኔ ነው፤ by the Authority under Ar-
yaachuu danda’u” jechuun:
3) “ይግባኝ ሊቀርብበት የሚችል ውሳኔ” ማለት ticle 30 of this Proclamation;
(a) Murtii komii irratti kenname,
(b) Kan armaan gadii osoo hin da- (ሀ) በቅሬታ ላይ የተሰጠ ውሳኔ፤ 3) “Appealable decision” means:
balatiin murtii Abbaan Taayiti- (ለ) የሚከተሉትን ሳይጨምር ባለሥልጣኑ
(a) An objection decision;
chaa kennu biroo kamiyyuu: (b) Any other decision of the
የሚሰጠው ሌላ ማንኛውም ውሳኔ፦
(i) Murtii taaksii; Authority made under a Tax
(1)የታክስ ውሳኔ፤ law other than:
(ii) Deemsa murtii taaksii kenn-
uutiin murtii Abbaan Taayiti- (2)የታክስ ውሳኔ በመስጠት ሂደት (i) A tax decision;
chaa kennu. ባለሥልጣኑ የሚሰጠው ውሳኔ፤ (ii) A decision made by the
4) “Uunka Mirkanaa’e” kan jedhu 4) “የጸደቀ ቅጽ”ማለት በዚህ አዋጅ አንቀጽ * Authority in the Course of
Labsii kana Keewwata 80tiin hii- making a tax decision;
ka kennameef ni qabaata. የተሰጠው ትርጉም ይኖረዋል፤
4) “Approved form” has the meaning
5) “Abbaa Taayitaa” jechuun Abbaa 5) “ባለሥልጣን” ማለት የኦሮሚያ ገቢዎች
in Article 80 of this Proclamation;
Taayitaa Galiiwwan Oromiyaati. ባለሥልጣን ማለት ነው፤ 5) “Authority” means: the Oromiya
6) “Dhaabbata” jechuun kubbaaniyaa,
waldaa shariikummaa, dhaabba- 6) “ድርጅት”ማለት ኩባንያ፣ የሽርክና Revenues Authority;
ta misooma mootummaa yookiin ማህበር፣ የመንግሥት የልማት ድርጅት 6) “Body” means a company, part-
dhababata faayinaansii mootum- ወይም የመንግሥት የፋይናንስ ድርጅት
nership, public enterprise or
maa yookiin dhaabbata namootaa public financial agency, or other
ወይም ሌላ በክልሉ ወይም ከክልሉ ውጭ
biroo Naannicha keessatti yookiin body of persons whether formed
Naannichaa alatti hundaa’edha የተመሠረተ የሰዎች ድርጅት ነው፤ in the region or elsewhere;
7) “Boordii”jechuun akkaataa Lab- 7) “ቦርድ ”ማለት በዚህ አዋጅ አንቀጽ *7 7) “Board “ means the Tax Appeal
sii kana Keewwata 87 tiin kan Board established under Article
መሠረት የተቋቋመው የግብር ይግባኝ
dhaabbate Boordii ol iyyannoo
taaksiiti. ቦርድ ነው፤
87 of this Proclamation.
8) “Kubbaaniyyaa”jechuun qaama 8) “Company” means a commer-
8) “ኩባንያ” ማለት የራሱ ሕጋዊ ሰውነት
seerummaa kan qabu bu’uura cial business organization es-
seera Daldalaa Itoophiyaatiin ያለው በኢትዮጵያ የንግድ ሕግ መሠረት
kan hundeeffame dhaabbata hojii
tablished in accordance with the
የንግድ ሥራ ለመሥራት የተቋቋመ
daldalaa hojjechuuf hundeeffame Commercial Code of Ethiopia
yoo ta’u, bu’uura seera biyya bi- ድርጅት ሲሆን፣ በሌላ ሀገር ሕግ መሠረት and having legal personality, and
rootiin kan hundeeffame dhaab- የተመሠረተን ተመሳሳይ የንግድ ድርጅት includes any equivalent entity
bata daldalaa walfakkaatu ni da-
balata. ይጨምራል፤ incorporated or formed under a
9) “Miseensa sagalee murteessaa 9) “ወሳኝ ድምፅ ያለው አባል” ማለት ኩባንያን foreign law;
qabu” jechuun kubbaaniyyaa 9) “Controlling member”, in re-
ilaalchisee faayidaa ofiif jecha በሚመለከት፣ ለራሱ ጥቅም ሲል ብቻውን
kophaa isaa yookiin nama qu- lation to a company, means a
ወይም ግንኙነት ካለው ሰው ጋር በቀጥታም
unnamtii qabu waliin kallattiinis member who beneficially holds,
ሆነ በተዘዋዋሪ መንገድ፦
ta’ee al-kallattiin: directly or indirectly, either
(a) Faayidaa kubbaaniyyicha (ሀ) በኩባንያው ካለው ጥቅም ጋር ተያይዞ
keessaa qabu waliin walqaba-
alone or together with a related
%% ወይም ከዚያ በላይ ድምፅ person or persons:
tee %50 yookiin isaa ol mirga
sagalee kennuu kan qabu የመስጠት መብት ያለው፤ (a) 50% or more of the voting
(b) Faayidaa kubbaaniyyicha rights attaching to member-
(ለ) በኩባንያው ካለው ጥቅም ጋር ተያይዞ
keessaa qabu waliin wal-qa-
batee %50 yookiin isaa ol ga- %% ወይም ከዚያ በላይ የትርፍ ድርሻ ship interests in the company;
hee bu’aa kan argatu, yookiin የሚያገኝ፤ ወይም
(b) 50% or more of the rights
(c) Faayidaa kubbaaniyyicha to dividends attaching to
keessaa qabu waliin walqa- (ሐ) በኩባንያው ካለው ጥቅም ጋር ተያይዞ
batee %50 yookiin miseensa membership interests in the
%% ወይም ከዚያ በላይ የካፒታል
gahee kaappitaalaa isaa ol qa- company; or
buu dha. ድርሻ ያለው አባል ነው፤
(c) 50% or more of the rights to
10) “Sanadni”jechuun Kanneen ar- 0) “ሰነድ” ማለት የሚከተሉትን ይጨምራል፦
maan gadii ni dabalata: capital attaching to member-
(a) Galmee herregaa, galmee,ri- (ሀ) የሂሳብ መዝገብ፣ ሪከርድ፣ ship interests in the company;
kardii, sanada galmee, ibsa የመመዝገቢያ ሰነድ፣የባንክ መግለጫ፣ 10) “Document” includes:
baankii, nagahee, Invooy- (a) A book of account, record,
isii, Vaawuchara, Waliigaltee ደረሰኝ፣ ኢንቮይስ፣ ቫውቸር፣
yookiin walta’insa yookiin ውል ወይም ስምምነት፣ የጉምሩክ
register, bank statement, re-
dikilaaraasiyoonii gumuru- ceipt, invoice, voucher, con-
ዲክላራሲዮን፤
kaa tract or agreement, or cus-
(b) Akkaataa Labsii kana keew- (ለ) በዚህ አዋጅ አንቀጽ @4 መሠረት
wata 24 tiin bakka bu’aan taak- toms entry;
ፈቃድ በተሰጠው የታክስ ወኪል
sii hayyamni kennameefiitiin (b) A certificate or statement
waraqaa ragaa yookiin ibsa የተሰጠ የምስክር ወረቀት ወይም provided by a licensed tax
kenname ; yookiin
(c) Meeshaa kuusaa odeeffan-
መግለጫ፤ ወይም agent under Article 24 of
noo elektirooniiksii keessatti (ሐ) በኤሌክትሮኒክ የመረጃ ማከማቻ this Proclamation; or
odeeffannoo yookiin daataa መሳሪያ ውስጥ የተከማቸ /የተያዘ/ (c) Any information or data
kuufame /qabame/ kami- stored on an electronic data
yyuu. ማንኛውም መረጃ ወይም ዳታ፤
11) “Shallaggii taaksii tilmaamaan storage device;
01) “በግምት የሚከናወን የታክስ ውሳኔ”ማለት
raawwatamu” jechuun Abbaan 11) “Estimated assessment” means
Taayitichaa akkaataa Labsii kana ባለሥልጣኑ በዚህ አዋጅ አንቀጽ @8
an estimated assessment made
Keewwata 28 tiin shallaggii taak- መሠረት በግምት የሚያከናውነው የታክስ
sii tilmaamaan raawwatu dha. by the Authority under Ar-
ስሌት ነው፤ ticle 28 of this Proclamation;
12) “Bara baajataa” jechuun bara baa- 02) “የበጀት ዓመት” ማለት የክለሉ መንግሥት 12) “Fiscal year” means the bud-
jata Mootummaa Naannichaati. የበጀት ዓመት ነው፤ getary year of the regional
13) “Shallaggii taaksii sodaa” jechuun state
abbaan taayitichaa akkaataa Lab- 03) “የስጋት የታክስ ስሌት” ማለት ባለሥልጣኑ
sii kana Keewwata 29tiin sodaa 13) “Jeopardy assessment” means a
በዚህ አዋጅአንቀጽ @9 መሠረት ከስጋት
irraa ka’uu dhaan shallaggii taak- jeopardy assessment made by
በመነሳት የሚያከናውነው የታክስ ስሌት ነው፤
sii raawwatudha. the Authority under Article
14) “Ajaja kaffaltii maallaqaa” jechu- 04) “የገንዘብ ክፍያ ትእዛዝ” ማለት በዚህ 29 of this Proclamation;
un akkaataa Labsii kana Keewwa- አዋጅ አንቀጽ $5 መሠረት በባለሥልጣኑ 14) “Garnishee order” means a gar-
ta 45tiin ajaja kaffaltii maallaqaa
የሚሰጥ የገንዘብ ክፍያ ትእዛዝ ነው፤ nishee order issued by the Au-
Abbaan Taayitichaa kennuu dha.
15) “Waliigaltee idil-addunyaa” 05) “ዓለም አቀፍ ስምምነት” ማለት በኢትዮጵያ thority under Article 45 of this
jechuun Mootummaa Itoophiyaa ፌደራላዊ ዲሞክራሲያዊ ሪፐብሊክ
Proclamation;
fi Mootummaa yookiin Moo- 15) “International agreement”
መንግሥት እና በሌላ ሀገር መንግሥት
tummoota biyya biroo yookiin means an agreement between
dhaabbata idila-addunyaa giddu- ወይም መንግሥታት ወይም ዓለም አቀፍ
the Government of Ethiopia and
utti waliigaltee taasifamudha. ድርጅት መካከል የሚደረግ ስምምነት
16) “Dhaabbata idila-addunyaa” a foreign government or govern-
ነው፤ ments, or an international orga-
jechuun dhaabbata biyyoot-
ni walabummaa qaban yookiin 06) ዓለምአቀፍ ድርጅት” ማለት ሉዓላዊ nization;
Mootummoonni biyyoota kann- ሥልጣን ያላቸው ሀገራት ወይም የእነዚህ 16) “International organization”
neenii miseensa itti ta’aniidha. ሀገራት መንግሥታት አባል የሆኑበት means an organization the
17) “Dhala kaffaltii tureef kaffalamu”
ድርጅት ነው፤ members of which are sovereign
jechuun akkaataa Labsii kana
Keewata 39 tiin sababa kaffaltiin 07) “ክፍያ ለዘገየበት የሚከፈል ወለድ” ማለት
states or governments of sover-
taaksii tureef dhala kaffalamuu eign states.
በዚህ አዋጅ አንቀጽ #9 መሠረት የታክስ
dha. 17) “Late payment interest payable”
18) “Bakka bu’aa taaksii heeyyamni ክፍያ በመዘግየቱ ምክንያት የሚከፈል
means late payment interest im-
kennameef ” jechuun akkaataa ወለድ ነው፤ posed under Article 39;
Labsii kanaa Keewwata 96 yooki-
in 97 tiin bakka bu’aa taaksii
08) “ፈቃድ የተሰጠው የታክስ እንደራሴ” ማለት 18) “Licensed tax agent” means a tax
hayyami kennameefii dha. ”ማለት በዚህ አዋጅ አንቀጽ (6 ወይም agent licensed under Article 96 or
19) “Abbaa Taayitaa hayyama kennu” አንቀጽ (7 መሠረት ፈቃድ የተሰጠው የታክስ
Article 97 of this Proclamation;
jechuun hayyama, waraqaa ragaa, 19) “Licensing authority” means any
እንደራሴነው፤
walta’insa, yookiin mirga biroo organ authorized under any law
kennuuf qaama seeran aangoon 09) “ፈቃድ ሰጪ ባለሥልጣን” ማለት ፈቃድ፣
to issue a license, permit, certifi-
kennameefiidha. የምስክር ወረቀት፣ ስምምነት፣ ወይም
20) ‘‘ Hojii gaggeessaa’’ jechuun : cate, concession, or other autho-
(a) Waldaa shariikaatiif yoo ta’u, ሌላ መብት ለመስጠት በሕግ ሥልጣን rization;
shariikichi yookiin hojii gag- የተሰጠው አካል ነው፤ 20) “Manager” means:
geessaa waldaa shariikichaa @) “ሥራ አስኪያጅ” ማለት፦ (a) For a partnership, a partner
yookiin nama sadarkaa ka- or general manager of The
(ሀ) ለሽርክና ማህበር ሲሆን ሸሪኩ ወይም
naan hojjatu yookiin hojii wal
fakkaatu hojjetudha ; የሽርክና ማህበሩ ዋና ሥራ አስኪያጅ partnership, or a person act-
(b) Kubbaaniyaaf yoo ta’u, ho- ወይም በዚህ ደረጃ የሚሠራ ወይም
ing or purporting to act in
jii raawwachiisaa ol’aanaa that capacity;
ተመሳሳይ ተግባር የሚያከናውን ሰው፤
kubbaaniyyichaa, daayirek- (b) For a company, the chief ex-
tara, hojii gaggeessaa ol’aa- (ለ) ለኩባንያ ሲሆን፣የኩባንያው ዋና ሥራ
ecutive officer, a Director,
naa yookiin nama kubbaan- አስፈጻሚ፣ ዳይሬክተር፣ ዋና ሥራ
general manager, or other
iyyicha keessatti aangoo አስኪያጅ፣ወይም በኩባንያው ውስጥ
kana fakkaatu qabu yooki- similar officer of the com-
ተመሳሳይ ሥልጣን ያለው ወይም pany, or a person acting or
in sadarkaa kanatti hojjetu
yookin hojii kana fakkaatu በዚህ ደረጃ የሚሠራ ወይምተመሳሳይ purporting to act in that ca-
rawwaatu ; ተግባር የሚያከናውን ሰው፤ pacity;
(c) Dhaabbata biroo kamiifiyyuu, (ሐ) ለሌላ ለማንኛውም ድርጅት፣ (c) For any other body, the
hojii gaggeessaa ol’aanaa የድርጅቱ ዋና ሥራ አስኪያጅ general manager or
(d) dhaabbatichaa, yookiin nama
(መ) ወይም በኩባንያው ውስጥ ተመሳሳይ (d) other similar officer of the
kubbaaniyyicha keessatti
aangoo kana fakkaatu qabu ሥልጣን ያለው ሰው ወይም በዚህ body, or a person acting or
yookiin sadarkaa kanaan ችሎታ የሚሠራ ወይም ተመሳሳይ purporting to act in that
hojjetu yookiin hojii kana capacity.
ተግባር የሚያከናውን ሰው ነው፤
fakkaatu raawwatudha 21) “Member”, in relation to a
21) “Miseensa” jechuun kubaaniyyaa @1) “አባል”ማለት ድርጅትን በሚመለከት
ilaalchisee abbaa aksiyoonaa kan body, means a person with
በኩባንያ ውስጥ የአክሲዮን
ta’e yookiin waldaa shariikummaa membership interest in the
ባለቤት የሆነ ወይም በሽርክና ማህበር
keessatti nama miseensa ta’e daba- body including a shareholder
latee dhaabbata keessatti faayidaa ውስጥ አባል የሆነን ሰው ጨምሮ
in a company or a partner in a
miseensummaa nama qabudha. በድርጅት ውስጥ የአባልነት ጥቅም ያለው
22) “Faayidaa miseensummaa” jechu- partnership;
ሰው ነው፤ 22) “Membership interest”, in rela-
un dhaabbata ilaalchisee aksiy-
oonaa kubbaaniyyaa keessa jiru @2) “የአባልነት ጥቅም ”ማለት ድርጅትን tion to a body, means an own-
yookiin faayidaa waldaa sharii- በሚመለከት በኩባንያ ውስጥ ያለን ership interest in the body in-
kummaa keessa jiru dabalatee
አክሲዮን ወይም በሽርክና ማህበር cluding a share in a company
faayidaa abbummaa dhaabbata
keessa jirudha. ውስጥ ያለን ጥቅም ጨምሮ በድርጅት or an interest in a partnership;
23) ‘‘Waldaa shariikaa” jechuun ውስጥ ያለ የባለቤትነት ጥቅም ነው፤ 23) “Partnership” means a partner-
bu’uura Seera Daldalaa Itoopi- ship formed under the Com-
@3) “የሽርክና ማህበር”ማለት በኢትዮጵያየንግድ
yaatiin waldaa shariikaa dhaab- mercial Code and includes an
bate yoo ta’u, qaama walfakkaataa ሕግ መሠረት የተቋቋመ የሽርክና
bu’uura seera daldalaa biyya equivalent entity formed under
ማህበር ሲሆን በውጭ ሀገር ሕግ
alaatiin kan dhaabbates ni daba- foreign law;
መሠረት የተቋቋመን ተመሳሳይ አካልም
lata. 24) “Penalty” means an admin-
24) “Adabbii” jechuun sababa seera ይጨምራል፤
istrative and/or penalty for
taaksii darbuutiin adabbii bulchi- @4) “ቅጣት”ማለት የታክስ ሕግ በመጣሱ
insaa fi/ykn adabbii yakka bu’uu- breach of a tax law imposed
ምክንያት በዚህ ህግ ወይም በሌላ የታክስ
ra Labsii kanaatiin yookiin seera under this Proclamation or un-
taaksii birootiin buufamudha. ሕግ የሚጣል አስተዳደራዊ እና/ወይም der another tax law;
25) “Murtii Adabbii Maallaqaa” የወንጀል ቅጣት ነው፤ 25) “Penalty assessment” means an
jechuun abbaan taayitichaa ak- @5) “የገንዘብ ቅጣት ውሳኔ” ማለት assessment of penalty made by
kaataa Labsii kana keewwata 115
tiin adabbii maallaqaa murtees- ባለሥልጣኑ በዚህ አዋጅ አንቀጽ )05 the Authority under article 115
sudha. መሠረት የሚወስነው የገንዘብ ቅጣት of this Proclamation.
26) “Nama” jechuun nama uumamaa ነው፤ 26) “Person” means any natural or
yookiin seeraan qaamni namum- juridical person having legal
maa kennameef jechuudha. @6) “ሰው”ማለት የተፈጥሮ ሰው ወይም
27) “Itti gaafatamummaa sadarkaa personality.
በሕግ የሰውነት መብት የተሰጠው አካል
Lammaffaa irratti dhufu” jechuun 27) “Secondary liability” means a
ነው፤
akkaataa Labsii kana Keewwata liability of a person (Referred
18 (4), 42 (3) (c), 43 (12) 44 (8), 45 @7) “በሁለተኛ ደረጃ የሚመጣ ኃላፊነት”
to as the “primary liability”)
(10), 48 (1), 49 (1) yookiin 50 (1) ማለት አንድ ሰው በዚህ አዋጅ
tiin namni tokko ittigaafatamum- that another person is person-
አ ን ቀ ጽ 08( 4 ) ፣ $2( 3 ) ( ሐ ) ፣ $3( 02) ፣ ally liable for under Article 18
maan qabu “Itti Gaafatamum-
maa isa jalqabaa” jedahamee kan $4(8)፣$5(0)፣$9(1)፣$9(1) ወይም (4), 42 (3) (c), 43(12), 44 (8),
caqafamu gama bahachuutiin itti %(1) ያለበትን ኃላፊነት (“የመጀመሪያ 45 (10), 48 (1), 49 (1), or 50 (1)
gaafatamummaa namni biroo qa-
ኃላፊነት ተብሎ የሚጠቀስ”) በመወጣት of this Proclamation.
budha.
ረገድ ሌላ ሰው ያለበት ኃላፊነት ነው፤
28) “Shallaggii kaffalaa taaksiiti- @8)“በታክስ ከፋዩ የተከናወነ ስሌት” ማለት 28) “Self-assessment” means an as-
in raawwatame” jechuun kaffa- ታክሱን የማስላት ግዴታ ያለበት ታክስ sessment treated as havingbeen
laan taaksii taaksicha shallaguuf made by a self-assessment tax-
dirqama qabu akkaataa Labsii ከፋይ በዚህ አዋጅ አንቀጽ @7 መሠረት
kana Keewwata 27 tiin shallaggii payer under Article27 of this
ያከናወነው የታክስ ስሌት ነው፤
taaksii raawwatedha. Proclamation;
@9) “የታክስ ስሌት ማስታወቂያ” ማለት፦
29) “Beeksisa shallaggii taaksii” 29) “Self-assessment declaration”
jechuun”: (ሀ) በገቢ ግብር አዋጅ መሠረት የሚቀርብ
means:
(a) Bu’uura Labsii Gibira Galiiti- የግብር ማስታወቂያ፤ (a) A tax declaration under the
in beeksisa gibiraa dhiyaatu; (ለ) በተጨማሪ እሴት ታክስ አ ዋ ጅ Income Tax Proclamation;
(b) Bu’uura Labsii Taaksii Daba-
lata Qabeenyaatiin beeksisa መሠረት የሚቀርብ የተጨማሪ (b) A value added tax return
Taaksii Dabalata Qabeenyaa እሴትታክስ ማስታወቂያ፤ under the Value Added Tax
dhiyaatuu; (ሐ)ወደ ሀገር ውስጥ በገባው ዕቃ ላይ Proclamation;
(c) Meeshaa gara biyya keessatti (c) A Customs entry to the ex-
የሚከፈለውን ተጨማሪ እሴት
galu irratti Taaksii Dabalata tent that it specifies the Val-
Qabeenyaa kaffalamu yookiin ታክስ ወይም የኤክሳይዝ ታክስ
taaksii eeksaayizii kan agar- ue added tax or excise tax
የሚያሳይ የጉምሩክ ዲክላራሲዮን፤
siisu dikilaaraasiyoonii gum- payable in respect of an im-
(መ)በኤክሳይዝ ታክስ አዋጅ መሠረት
urukaati; port of goods;
(d) Bu’uura Labsii Taaksii Ek- የሚቀርብ የኤክሳይዝ ታክስ (d) An excise tax declaration
saayiziitiin beeksisa Taaksii ማስታወቂያ under the Excise Tax Procla-
Eksaayizii dhiyaatu; (ሠ)በተርን ኦቨር ታክስ አዋጅ መሠረት mation;
(e) Bu’uura Labsii Tarn Oovar
Taaksiitiin beeksisa Tarn Oo- የሚቀርብ የተርን ኦቨር ታክስ (e) A turnover taxreturn under
var Taaksii dhiyaatu; ማስታወቂያ the Turnover Tax Proclama-
(f) Bu’uura Labsii kana Keewwa- (ረ) በዚህ አዋጅ አንቀጽ @5 መሠረት
tion;
ta 25 tiin kan dhiyaatu beek- (f) An advance tax declara-
sisa taaksii dursee kaffalamu; የሚቀርብ በቅድሚያ የሚከፈል
tion under Article 25 of this
yookiin ታክስ ማስታወቂያ፤ወይም
(g) Bu’uura seera taaksiitiin Proclamation; or
(ሰ)በታክስ ሕግ መሠረት የታክስ
beeksisa taaksii jedhamee kan (g) tax declaration specified as
caqasamu beeksisa shallag- ማስታወቂያ ተብሎ የሚጠቀስ a self-assessment Declara-
gii taaksii kaffalaa taaksiitiin በታክስ ከፋዩ የሚዘጋጅ የታክስ ስሌት tion under a tax law;
qophaa’u. ማስታወቂያ፤ 30) “Self-assessment taxpayer”
30. “Kaffalaa taaksii taaksii shal-
laguuf dirqama qabu” jechuun #) “ታክሱን የማስላት ግዴታ ያለበት means a taxpayer required to
nama beeksisa shallaggii taaksii ታክስ ከፋይ”ማለት ራሱ ያከናወነውን File a self-assessment declara-
ofii isaatii raawwate dhiyeessuuf የታክስ ስሌት ማስታወቂያ ማቅረብ
tion;
dirqamudha. 31) “Tax” means a tax imposed un-
የሚገደድ ሰው ነው፤
31. “Taaksii” jechuun bu’uura seera der a tax law and includes The
taaksiitiin taaksii buufamu yoo #1) “ታክስ”ማለት በታክስ ሕጐች መሠረት
following:
ta’u, kanneen armaan gadii ni da- የሚጣል ታክስ ሲሆን፣ የሚከተሉትን
balata: (a) Withholding tax;
ይጨምራል፦ (b) Advance payments of tax
(a) Taaksii kaffalaa taaksiitiin
hir’ifamee hafu; (ሀ) በከፋዩ ተቀንሶ የሚቀር ታክስ፤ and installments of tax Pay-
(b) Bu’uura Labsii Gibira Galiiti- (ለ) በገቢ ግብር አዋጅ መሠረት አስቀድሞ able under the Income
in taaksii dursee yookiin Tax Proclamation;
የሚከፈል ወይም በየጊዜው የሚከፈል
yeroo yeroodhaan kaffalmu;
(c) Adabbii; ታክስ፤ (c) Penalty;
(d) Dhala Sababa kaffaltiin tu- (ሐ) ቅጣት፤
(d) Late payment interest;
reefkaffalamu; (መ) ክፍያ በመዘግየቱ ምክንያት የሚከፈል
ወለድ፤
(e) Bu’uura Labsii Gibira Galiiti- (ሠ) በገቢ ግብር አዋጅ መሠረት የሚከፈል ሌላ (e) Any other tax payable under
in gibira biroo kamiyyuu kaf- ማንኛውም ግብር the Income Tax Proclama-
falamu.
32) “Shallaggii taaksii” jechuun beek- #2) “የታክስ ስሌት”ማለት የታክስ ስሌት tion;
sisa shallaggii taaksii, shallaggii ማስታወቂያ፣ በግምት የሚከናወን የታክስ
32) “Tax assessment” means a
taaksii tilmaamaan raawwatamu, self-assessment, estimated As-
ስሌት፣የስጋት የታክስ ስሌት፣የተሻሻለ የታክስ
shallaggii taaksii sodaa, shallag- sessment, jeopardy assessment,
gii taaksii fooyya’insa, adabbii ስሌት፣አስተዳደራዊ የታክስ ቅጣት ወይም ወለድ
amended assessment, penalty or
bulchiinsaa taaksii, yookiin shal- ስሌት፣ወይም በታክስ ሕግ መሠረት የሚደረግ
laggii dhalaa yookiin bu’uura
interest assessment, or any oth-
ሌላ ማንኛውም ስሌት ነው፤ er assessment made under a tax
seera taaksiitiin shallaggii biroo
kamiyyuu taasifamu. #3) “ከታክስ የመሸሽ ድንጋጌ” ማለት፦ law;
(ሀ) የገቢ ግብር አዋጅ፤እና 33) “Tax avoidance provision”
33) “Tumaa taaksii dhoksuu” jechuun (ለ) በተጨማሪ እሴት ታክስ አዋጅ፤ means thetax avoidance Provi-
(a) Labsii Gibira Galiitiin; fi
(b) Labsii Taaksii Dabalata Qa- የተመለከቱት ናቸው፤ sions of the:
beenyaatiin tumaalee ilaalla- #4) “የታክስ ውሳኔ” ማለት፦
(a) Income Tax Proclamation;
tanidha. and
(ሀ) በታክስ ከፋዩ የተከናወነውን የታክስ ስሌት
34) “Murtii taaksii” jechuun (b) Value Added Tax Proclama-
(a) Shallaggii taaksii kaffalaa ta- የማይጨምር የታክስ ስሌት፤
tion;
aksiitiin raawwatame shallag- (ለ) ታክሱን የማስላት ግዴታ ያለበት ታክስ
gii taaksii hin dabalanne,
34) “Tax decision” means:
ከፋይ በሚያቀርበው ማመልከቻ ላይ (a) A tax assessment, other than
(b) Kaffalaan taaksii taaksicha
shallaguuf dirqama qabu በዚህ አዋጅ አንቀጽ #1 መሠረት የሚሰጥ a self-assessment;
iyyata dhiyeeffate irratti ውሳኔ፤ (b) A decision on an application
murtii akkaataa Labsii kana (ሐ) በታክስ ከፋዩ እንዲከፈል ወይም ለወደፊት by a self-assessment taxpay-
keewwata 31 tiin kennamu;
(c) Kaffalaa taaksiitiin akka እንዲከፈል በዚህ አዋጅ አንቀጽ $2(2) er under Article 31 of this
kaffalamu yookin gara መሠረት የተሰጠ ውሳኔ፤
Proclamation;
fuulduraatti akka kaffalamu (c) A determination under Ar-
(መ)በሁለተኛ ደረጃነት የሚመጣን ኃላፊነት
murtii akkaataa labsii kana ticle 42(2) of this proclama-
keewwata 42 (2) tiin ken- ወይም ታክስን ለማስከፈል የሚወጣን
tion of the amount of tax
name; ወጭ ማስመለስን በሚመለከት የሚሰጥ
(d) Itti gaafatamummaa sadark-
payable or that will become
ውሳኔ፤ payable by a taxpayer;
aa lammaffaa irratti dhufu
yookiin taaksii kaffalchiisuuf, (ሠ) ክፍያ በመዘግየቱ ምክንያት የሚጣልን (d) A determination of a sec-
baasii bahu deebisiisuu ilaal- ወለድ በተመለከተ የተሰጠ ውሳኔ፤ ondary liability or the
chisee murtii kennamu; (ረ) በዚህ አዋጅ አንቀጽ %1 ወይም አንቀጽ amount of tax recovery costs
(e) Dhala sababa kaffaltiin tureef
buufame ilaalchisee murtii %2 መሠረት በቀረበ የታክስ ተመላሽ payable;
kenname; ማመልከቻ ላይ የሚሰጥ የእምቢታ
(e) A determination of late pay-
(f) Iyyata taaksii deebi’uu ak- ment interest payable;
ውሳኔ፤
kaataa Labsii kana keewwata (f) A decision to refuse an ap-
51 yookiin 52 tiin dhiyaate ir- (ሰ) በዚህ አዋጅ አንቀጽ %1 መሠረትሊካካስ
plication for a refund under
ratti murtii diddaa kennamu; ከሚችለው በላይ የሆነን የታክስተመላሽ
(g) Akkaataa Labsii kana kee-
Article 51 or Article 52;
መጠን፣በዚህ አዋጅ አንቀጽ %2 (g) A determination of the
wwata 51 tiin hanga taaksii
deebi’uu kan bakka buufamuu መሠረት amount of an excess cred-
danda’uu ol ta’e, akkaataa የሚቀርብን የተመላሽ ጥያቄ መጠን it under Article 51 of this
Labsii kana Keewwata 52 tiin ወይም በዚህ አዋጅ አንቀጽ %2 Proclamation, the amount
gaaffii hanga deebii dhiyaatu
yookiin akkaataa labsii kana መሠረት እንደገና መከፈል of a refund under Article 52
keewwata 52 tiin hanga dee- የሚኖርበትን የተመላሽ መጠን
of this Proclamation, or the
bii irra deebiin kaffalamuu amount of a refund required
አስመልክቶ የሚሰጥ ውሳኔ፤ ወይም
qabuu ilaalchisee murtii ken- to be repaid under Article 52
namu; yookiin of this Proclamation; or
(h) Taaksii herrega kaffalamu (ሸ) ለባለሥልጣኑ ያልተከፈለ ከተከፋይ (h) A determination of the
irraa hir’ifamee hafe Ab- ሂሣብ ላይ ተቀንሶ የቀረን ታክስ amount of unpaid with-
baa Taayitichaatiif hin kaf- holding tax under Article
በሚመለከት በገቢ ግብር አዋጅ አንቀጽ
falamne ilaalchisee akkaataa 86 Sub Article (3) of the In-
Labsii Gibira Galii Keewwata *6(3) መሠረት የሚሰጥ ውሳኔ፤
come Tax Proclamation;
86 Keewwata Xiqqaa 3 tiin #5) “የታክስ ማስታወቂያ” ማለት የሚከተሉት 35) “Tax declaration” means the fol-
murtii kennamu.
35) “Beeksisa taaksii” jechun kan-
ናቸው፦ lowing:
neen armaan gadiiti: (ሀ) በገቢ ግብር አዋጅ መሠረት መቅረብ (a) A tax declaration required
(a) Bu’uura Labsii Gibira Galiiti- የሚኖርበት የታክስ ማስታወቂያ
to be filed under the Income
in beeksisa taaksii dhiyaa- Tax Proclamation;
(ለ) በገቢ ግብር አዋጅ መሠረት በከፋዩ
chuu qabu; (b) A withholding tax declara-
(b) Bu’uura Labsii Gibira Galiiti- ተቀንሶ የሚያዝን ታክስ በሚመለከት
tion required to be filed un-
in taaksii kaffalaa gibiraatiin የሚቀርብ የታክስ ማስታወቂያ፤ der the Income Tax Procla-
irraa hir’ifamee qabamu ilaal- (ሐ) በተጨማሪ እሴት ታክስ አዋጅ mation;
chisee beeksisa taaksii dhi-
መሠረት የሚቀርብ የተጨማሪ እሴት (c) A value added tax return re-
yaatu;
(c) Bu’uura Labsii Taaksii Daba- ታክስ ማስታወቂያ፤
quired to be filed under the
lata Qabeenyaatiin beeksisa Value Added Tax Proclama-
(መ) ወደ ሀገር ውስጥ በገባው ዕቃ ላይ
Taaksii Dabalata Qabeenyaa tion;
የሚከፈለውን የተጨማሪ እሴት ታክስ (d) A Customs entry to the ex-
dhiyaatu;
(d) Meeshaa gara biyya keessatti ወይም የኤክሳይዝ ታክስ የሚያሳይ tent that it specifies the value
gale irratti Taaksii Dabalata የጉምሩክ ዲክላራሲዮን፤ added tax or excise tax pay-
Qabeenyaa kaffalamu yooki- able in respect of an import
(ሠ) በኤክሳይ ታክስ አዋጅ መሠረት
in taaksii eksaayizii agarsiisu of goods;
dikilaaraasiyoonii gumiru- የሚቀርብ የታክስ ማስታወቂያ፤
(e) A declaration required to be
kaa; (ረ) በተርን ኦቨር ታክስ አዋጅ መሠረት
filed under the Excise Tax
(e) Bu’uura Labsii Taaksii Ek-
saayiziitiin beeksisa taaksii
የሚቀርብ የታክስ ማስታወቂያ፤ Proclamation;
dhiyaatu; (ሰ) በዚህ አዋጅ መሠረት በታክስ (f) A turnover tax return re-
(f) Bu’uura Labsii Tarn Oovar ta- ከፋዩ መቅረብ የሚኖርበት የታክስ quired to be filed under the
aksiitiin beeksisa taaksii dhi- ማስታወቂያ፤
Turnover Tax Declaration;
yaatu; g) A tax declaration required to
(g) Bu’uura Labsii kanaatiin #6) “የታክስ ሕግ” ማለት፦
be filed by a taxpayer under
beeksisa taaksii kaffalaa taak- (ሀ) ይህ አዋጅ፤የገቢ ግብር this Proclamation;
siitiin dhiyaachuu qabu; አዋጅ፤የተጨማሪ እሴት ታክስ አዋጅ፤ 36) “Tax law” means:
36) “Seera Taaksii” jechuun:
የቴምብር ቀረጥ አዋጅ፤የኤክሳይዝ (a) This Proclamation, Income
(a) Labsii kana,Labsii Gibira Galii,
Labsii Taaksii Dabalata Qa- ታክስ አዋጅ፤የተርን ኦቨር ታክስ
Tax Proclamation, Value
beenyaa, Labsii Qaraxa Teem- Added Tax Proclamation,
አዋጅ የክልሉ እና ሌሎች የገቢ
biraa, Labsii Taaksii Eksaayizii, Excise Tax Proclamation,
ግብር እና ታክስ አስተዳደር ህጎችን Turnover Tax Proclama-
Labsii Tarnovar Taaksii Naan-
nichaa ta’ee seerota biro galii ይጨምራል፡፡ tion, StampDuty Proclama-
gibiraa fi bulchiinsa Taaksii (ለ) ባለሥልጣኑታክሱን፣ቀረጡን ወይም tion,and any other incom-
Naannichaa ni dabalata. etax legislation including
ክፍያውን የማስተዳደር ኃላፊነት
(b) Abbaan taayitichaa taaksicha, administration of the tax of
ashuuraa, yookiin kaffalticha የተሰጠው እስከ ሆነ ድረስ ማንኛውም
the regional state.
bulchuuf hanga itti gaafat- ይህንን ታክስ፣ ቀረጥ፣ ወይም ክፍያ
amummaan itti kennametti (b) Any other legislation under
የሚጥል ሌላ ሕግ፤ which a tax, duty, or levy is
Seera biroo taaksii, ashuuraa,
kaffaltii kanneen buusu kami- imposed if the Authority has
yyuu; responsibility for the adminis-
tration of the tax, duty, or levy;
(c) Dambii yookiin qajeelfama (ሐ) በአንቀጽ #5 ከፊደል (ሀ-ሰ) ሥር (c) Any regulation or directives
bu’uura Seerota keewwata በተጠቀሰው ሕግ መሠረት የሚወጣ made under article 35 sub
kana Keewwata Xiqqaa 35(a-g) article (a-g) a referred to in
tti jalatti caqafamaniin irratti ማንኛውም ደንብ ወይም መመሪያ ነው፤
the above paragraphs;
hundaa’uun bahan kamiyyuu. #7. “የታክስ ሠራተኛ” ማለት፦
37) “Tax officer” means:
37) “Hojjetaa taaksii” jechuun
(a) Daayirektara Ol’Aanaa Abbaa
(ሀ) የባለሥልጣኑ ዋና ዳይሬክተር፤ (a) The Director General of the
Taayitichaa (ለ) የባለሥልጣኑ ምክትል ዋና Authority;
(b) Ittti Aanaa Daayirektara ዳይሬክተሮች፤ (b) The Deputy Generals of the
Ol’Aanaa Abbaa Taayitichaa (ሐ) በገቢዎች ባለሥልጣን ማቋቋሚያ
Authority;
(c) Bu’uura Labsii hundeeffama (c) Official or employees of the
አዋጅ መሠረት የታክስ ሕግን
Abbaa Taayitichaatiin seera Authority appointed under
taaksii bulchuu fi raawwa- የማስተዳደርና የማስፈፀም ኃላፊነት the Revenue Authority
chiisuuf itti gaafatamtoota የተጣለባቸው ሌሎች የባለሥልጣኑ Establishment Proclama-
yookiin qaxaramtoota Abbaa tion with responsibility for
ኃላፊዎች ወይም ተቀጣሪዎች፤
Taayitichaa biroo itti gaa-
the administration anden-
famummaan itti kenname; (መ) ባለሥልጣኑን ወክለው የሚሰሩ
(d) Abbaa Taayitichaa bakka forcement of the tax laws;
የክልሉ ፖሊስ አባል፤
bu’uun yoo hojjetan Miseensa (d) When performing functions
#8) “የታክስ ጊዜ” ማለት ከታክስ on behalf of the Authority a
Poolisii Naannichaa.
38) “Yeroo Taaksii” jechuun taaksiin ጋር በተያያዘ ለባለሥልጣኑ ማስታወቂያ member of the Oromiya po-
walqabatee yeroo taaksii Abbaa የሚቀርብበት ታክስ የሚሸፍነው ጊዜ lice;
Taayitichaatiif beeksifni itti dhi- ነው፤ 38) “Tax period”, in relation to a tax,
yaatu kan hammatudha. means the period for which the
39) “Baasiiwwan taaksii kaffalchii- #9) “ታክስ ለማስከፈል የወጡ ወጪዎች” ማለት፦
tax is reported to the Authority;
suuf bahan” jechuun: (ሀ) ባለሥልጣኑ ያልተከፈለን ታክስ
39) “Tax recovery costs” means:
(a) Abbaan Taayitichaa taaksii
hin kaffalamin kaffalchii-
ለማስከፈል የሚያወጣቸው በዚህ (a) The costs of the Authority
suuf baasii baasu baasiiw- አዋጅ አንቀጽ #2 ንዑስ አንቀፅ (3) referred to in Article 32sub
wan Labsii kana keewwata የተዘረዘሩ ወጪዎች፤ article (3) of this Proclama-
32 keewwata xiqqaa 3 jalatti tion incurred in recovering
(ለ) በዚህ አዋጅ አንቀጽ $3 ንዑስ አንቀፅ
tarreeffaman; unpaid tax;
(b) Labsii kana keewwata 43 keew- (9) (ሀ) የተዘረዘሩት ባለሥልጣኑ (b) The costs of the Authority
wata xiqqaa 9(a) tiin kanneen ታክስ ለማስከፈል የ ሚ ያ ስ ች ል ን referred to in Article 43 sub
tarreeffaman Abbaan Taayiti- ሀብት ሲይዝ የሚያወጣቸው article (9)(A) of this Procla-
chaa taaksicha kaffalchiisuuf
ወጪዎች ናቸው፤ mation incurred in under-
qabeenyaa dandeesisu qabuuf
baasiiwwan baasudha. taking seizure proceedings;
$. “የታክስ እንደራሴ” ማለት ታክስ
40) “Bakka bu’aa taaksii” jechuun 40) “Tax representative”, in relation
ከፋዩን በመወከል በክልል ውስጥ to a taxpayer, means an Individ-
kaffalaa taaksichaa bakka bu’uun
naannicha keessatti maallaqa ka- ማንኛውንም ገንዘብ ለመቀበል ወይም ual responsible for accounting
miyyuu fudhachuuf yookiin kaf- ለመክፈል ኃላፊነት ያለበት ግለሰብ ሲ ሆ ን for the receipt or payment of
faluuf nama dhuunfaa itti gaafat- የሚከተሉትን ይጨምራል፦ moneys or funds in the region
amummaa qabu yoo ta’u,kanneen on behalf of the taxpayer and in-
armaan gadii ni dabalata: (ሀ) የሽርክናን ማህበር በተመለከተ
cludes the following:
(a) Waldaa shariikaa ilaalchisee የሽርክና ማህበሩ ሸሪክ ወይም ሥራ
(a) For a partnership, a partner
shariika waldaa shariikichaa አስኪያጅ፤ in the partnership or a man-
yookiin hoji gaggeessaa;
(b) Kubbaaniyyaa ilaalchisee (ለ) ኩባንያን በተመለከተ የኩባንያው ager of the partnership;
daayirektara kubbaaniyy- ዳይሬክተር፤ (b) For a company, a director of
ichaa; the company;
(c) Nama dhuunfaa dandeettii (ሐ) ችሎታ የሌለውን ግለሰብ በተመለከተ (c) For an incapable individual,
hin qabne ilaalchisee nama ችሎታ የሌለውን ግለሰብ በመወከል the legal representative of
dandeettii hin qabne bak- the individual responsible
ka bu’uun yookiin faayidaa ወይም ለዚህ ግለሰብ ጥቅም ገቢ
nama kanaatiif bakka bu’aa for receiving income on be-
የሚቀበል ህጋዊ ወኪል፤
seera qabeessa galii fuudhu; half or, or for the benefit of,
(መ) በዚህ አዋጅ አንቀጽ $2 የተጠቀሰውን
(d) Labsii kana keewwata 42 the individual;
jalatti kaffalaa taaksii caqa- ታክስ ከፋይ በተመለከተ በተጠቀሰው (d) For a taxpayer referred to in
fame ilaalchisee bu’uura kee- አንቀጽ መሠረት የታክስ ከፋዩ Article 42 of this Proclama-
wwata caqafamaeetiin abbaa
ባለአደራ፤ tion, the receiver in relation
imaanaa kaffalaa taaksichaa;
(e) Kaffalaa taaksii kamiyyuu (ሠ)ማንኛውንም ታክስ ከፋይ በተመለከተ to thetax payer under that
ilaalchisee kaayyoo seerota ta- ለታክስ ሕጎች ዓላማ ሲባል Article;
aksiitiif jecha Abbaan Taayiti- (e) For any taxpayer, an individ-
ባለሥልጣኑ በጽሁፍ በተሰጠ
chaa beeksisa barreeffamaan ual that the Authority has,
kennameen kaffalaan taaksi- ማስታወቂያ የታክስ ከፋዩ የታክስ
by notice in writing to the
chaa nama dhuunfaa bakka እንደራሴ እንደሆነ ያስታወቀው
bu’aa taaksii ta’uu isaa beeksi- individual, declared to be a
seedha. ግለሰብ ነው፤ tax representative of the tax-
41) “Kaffalaa taaksii” jechuun nama $1. “ታክስ ከፋይ” ማለት ታክስ የመክፈል payer for the purposes of the
taaksii kaffaluuf dirqama qabu ግዴታ ያለበት ሰው ሲሆን የሚከተሉትንም tax laws;
yoo ta’u kanneen armaan gadiis 41) “Taxpayer” means a person lia-
ni dabalata: ይጨምራል፦
ble for tax and includes the fol-
(a) Gibira galii ilaalchisee bu’uura (ሀ) የገቢ ግብርን በተመለከተ በሠንጠረዥ
gabatee “B” yookiin “C” tiin lowing:
“ለ” ወይም “ሐ” መሠረት በግብር
galii bara gibirichaatti gibirri (a) For the income tax, a person
itti kaffalamu kan hin qabne ዓመቱ ግብር የሚከፈልበት ገቢ
who has zero taxable Income
yookiin nama yeroo haara የሌለው በግብር እፎይታ ላይ ያለ or privilege of tax holiday or
galfii gibiraa irra jiru yookiin ወይም ኪሳራ ያጋጠመው ሰው፤ loss under Schedule ‘B’ or
kasaaraan irra qaqqabe;
(b) Taaksii Dabalata Qabeenyaa (ለ) የተጨማሪ እሴት ታክስን በተመለከተ ‘C’ for a tax year;
ilaalchisee Nama Taaksii Da- ለተጨማሪ እሴት ታክስ የተመዘገበ (b) For the value added tax, a
balata Qabeenyaatiif galmaa’e ወይም የመመዝገብ ግዴታ ያለበት ሰው፤
person registered or who has
yookiin galmaa’uuf dirqama the obligation to register for
qabu; (ሐ) የተርን ኦቨር ታክስን በተመለከተ
value added tax?
(c) Tarn Oovar Taaksii ilaalchi- የተርን ኦቨር ታክስ ከፋይ ሰው፤
see nama kaffalaa Tarn Oovar (c) For the turnover tax, turn-
$2) “ያልተከፈለ ታክስ” ማለት በመክፈያ over taxpayer;
Taaksii ta’e.
42) “Taaksii hin kaffalamne” jechuun ቀን ወይም ባለሥልጣኑ በዚህ አዋጅ 42) “Unpaid tax” means tax that has
guyyaa kaffaltii yookiin Abbaan አንቀጽ #4 የተመለከተውን የታክስ not been paid by the due date or,
Taayitichaa Labsii kana keewwa- if the Authority has extended the
መክፈያ ቀን ያራዘመ ከሆነ በተራዘመው
ta 34 jalatti kan tumame guyyaa
due date under article 34 of this
kaffaltii dheeresse yoo ta’e, taaksii ጊዜ ውስጥ ያልተከፈለ ታክስ ነው፤
yeroo dheerate keessatti hin kaf- Proclamation, by the extended
$3) “ታክስ ቀንሶ ገቢ
falamnedha. due date;
43) “Nama taaksii hir’isee galii taa- የማድረግ ኃላፊነት የተጣለበት ሰው”
43) “Withholding agent” means a
sisuuf itti gaafatamummaan itti ማለት የገቢ ግብር አዋጅ ክፍል አስር person required to withhold tax
kenname” jechuun bu’uura Labsii መሠረት ከተከፋይ ሂሳብ ላይ ታክስ ቀንሶ from a payment under Part fif-
Gibira Galii kutaa kudha shaniiti-
in herrega kaffalamu irraa taak- ገቢ የማድረግ ግዴታ የተጣለበት ሰው teen of the Income Tax Procla-
sii hir’isee galii taasisuuf nama ነው፤ mation;
dirqami itti kennamedha.
44) “Taaksii hir’ifamee hambi- $4) “ ተ ቀ ን ሶ የሚያዝ ታክስ ” ማለት 44)“Withholding tax” meanstax
famu” jechuun bu’uura Lab- የገቢ ግብር አዋጅ ክፍል አስራ that is required to be with-
sii Gibira Galii kutaa kudha held from a payment under
አምሥት መሠረት ከተከፋይ ሂሳብ
shaniitiin herrega kaffalamu
irraa taaksii hir’ifamee ham- ላይ ተቀንሶ መያዝ ያለበት ታክስ Part fifteen of the Income
bifamuu qabuudha. ነው፤ Tax Proclamation;
3. Ibsa Koornayaa 3. Gender Reference

3. የጾታ አገላለጽ
Labsii kana keessatti koor-
In this proclamation, any refer-
nayaa dhiiraatiin kan ibsame በዚህ አዋጅ ውስጥ ማንኛውም በወንድ
dubartiis ni dabalata. ence in masculine gender shall
ጾታ የተገለጸው ሴትንም ያካትታል፡፡
include feminine gender.
4. Daangaa Raawwatiinsaa
Labsiin kun kaffaltoota gibi- 4. የተፈጻሚነት ወሰን
4. Scope of application
raa mootummaa naannoo ይህ አዋጅ በማናቸውም በኦሮሚያ
This proclamation shall ap-
Oromiyaa kamiyyuu irratti ክልላዊ መንግሥት ግብር ከፋይ
raawwatiinsa ni qabaata. ply to all taxpayer of the re-
ላይ ተፈጸሚነት ይኖረዋል፡፡
gional state of Oromiya.
5. Gatii Gabaa Sirrii
1) Tumaan Labsii Gibira Galii 5. ትክክለኛ የገበያ ዋጋ 5. Fair Market Value
keewwata 75 akkuma ee- 1) የገቢ ግብር አዋጅ አንቀጽ
gametti ta’ee kaayyoo seero-
&5 1) For the purposes of the tax
ta taaksiitiif yeroo fi iddoo ድንጋጌ እንደ ተጠበቀ ሆኖ፣ ለታክስ laws and subject to Article
murtaa’e tokkotti gatiin sirrii ሕጐች ዓላማ በአንድ በተወሰነጊዜ 74 of the Income Tax Procla-
meeshaa, qabeenyaa, tajaajilaa እና ቦታ የአንድ ዕቃ፣ንብረት፣ mation, the fair market value
yookiin faayidaa tokkooti kan
jedhamu,gatii gabaa idilee
አገልግሎት ወይም ጥቅም ትክክለኛ of goods, an asset, service, or
waqtichaa fi bakkichaa kan ዋጋ ነው የሚባለው የዕቃው፣ benefit at a particular time
meeshichaa, qabeenyichaa, የንብረቱ፣ የአገልግሎቱ ወይም and place is the ordinary
tajaajilichaa yookiin faayidi- የጥቅሙ የወቅቱ እና የቦታው open market value of the
chaati.
መደበኛ የገበያ ዋጋ ነው፡፡ goods, asset, service, or ben-
2) Akkaataa Keewwata kana
Keewwata Xiqqaa 1 jalati tu- 2) በዚህ አንቀጽ ንዑስ አንቀጽ (1) efit at that time and place.
mameen yeroo fi iddoo mur- በተደነገገው መሠረት በአንድ 2) If it is not possible to deter-
taa’e tokkotti gatii gabaa sirrii የተወሰነ ጊዜ እና ቦታ የአንድን mine the fair market value of
meeshaa, qabeenya, tajaajila Goods, an asset, service, or
ዕቃ፣ ንብረት፣ አገልግሎት
yookiin faayidaa murteessuun
kan hin danda’amne yoo ta’e, ወይም ጥቅም ትክክለኛ የገበያ benefit under sub-article (1)
meeshaa, qabeenya, tajaaji- ዋጋ መወሰን ያልተቻለ እንደሆነ of this Article, the fair mar-
la yookiin faayidaa gatii isaa ዋጋው ለመወሰን ባልተቻለው ዕቃ፣ ket value is the consideration
murteessuun hin danda’amnee any similar goods, asset, ser-
fi garaagarummaa gatii sir- ንብረት፣ አገልግሎት ወይም ጥቅም
rii gidduu jiru meeshaa wal እና ማንኛውም ሌላ ተመሳሳይ
vice, or benefit would ordi-
fakkaataa biroo kamiyyuu ዕቃ፣ ንብረት፣ አገልግሎት ወይም
narily fetch in the open mar-
qabeenya, tajaajila yookiin ket at that time and place,
ጥቅም በሚያስገኘው ትክክለኛ ዋጋ
faayidaa argamsiisu irratti adjusted to take account of
sirreeffama barbaachisu taas- መካከልላለው ልዩነት ተገቢውን
the differences between the
isuun gatiin argamu meeshaa, ማስተካከያ በማድረግ የሚገኘው
qabeenya, tajaajila yookiin similar goods, asset, service,
ዋጋ ዋጋውን ለመወሰን ያልተቻለው
faayidaa gatii isaa murtees- or benefit and the actual
ዕቃ፣ ንብረት፣ አገልግሎት ወይም
suun hin danda’amneef gatii goods, asset, service, or ben-
gabaa sirrii ta’ee fudhatama. ጥቅም ትክክለኛ የገበያ ዋጋ ሆኖ
efit.
ይወሰዳል፡፡
3) Raawwii Keewwata kana Keew- 3) ለዚህ አንቀጽ ንዑስ አንቀጽ (2) 3) For the purposes of sub-article
wata Xiqqaa 2tiif meeshaan, qa- አፈጻፀም፣አንድ ዕቃ፣ንብረት፣ (2) of this Article, goods, an as-
beenyi, tajaajilli yookiin faayidaan set, service, or benefit is similar
tokko qabeenyaa, tajaajila yookiin አገልግሎት ወይም ጥቅም ከ ሌ ላ
to other goods, asset, service,
faayidaa biroo waliin wal-fak- ንብረት፣ አገልግሎት ወይም ጥቅም ጋር
or benefit, as the case may be,
kaataadha kan jedhamu meeshaa, ተመሳሳይ ነው የሚባለው ከሌላው ዕቃ፣ if it is the same as, or closely re-
qabeenya, tajaajila yookiin faay-
idaa biroo kamiyyuu waliin ama- ንብረት፣ አገልግሎት ወይም ጥቅም ጋር sembles, the other goods, asset,
laan, qulqullinaan, baay’inaan በባህሪ፣ በጥራት፣በብዛት፣በሚሰጠው service, or benefit in character,
tajaajila kennuun qabiyyee qaba- አገልግሎት፣በሚይዛቸው ቁሶችና በመልካም
quality, quantity, functionality,
teen maqaa gaariitiin kan walfak- materials, and reputation.
ስም ተመሳሳይ ወይም በሚቀራረብ ሁኔታ
kaatu yookiin haala walitti dhi- 4) If the fair market value of goods,
yaatuun walfakkataa yoo ta’eedha. ተመሳሳይ የሆነ እንደሆነ ነው፡፡ an asset, service, or benefit can-
4) Gatii sirrii meeshaa, qabeenya, 4) የአንድን ዕቃ፣ ንብረት፣ አገልግሎት not be determined under the
tajaajila yookiin faayidaa tok- ወይም ጥቅም ትክክለኛ ዋጋ በዚህ አንቀጽ preceding sub-articles of this
koo bu’uura tumaalee Keewwata
ድንጋጌዎች መሠረት መወሰን ያልተቻለ Article, the fair market value
kanaatiin murteessuun kan hin
danda’ame yoo ta’e, haala qajeel-
shall be the amount determined
እንደሆነ ከዋጋ አገማመት ጠቅላላ
toowwan waliigalaa tilmaama by the Authority provided it is
መርሆዎች ጋር በሚጣጣም መልኩ
gatii waliin walsimeen gatiin gab- consistent with generally ac-
aa sirrii Abbaan Taayitichaatiin ትክክለኛው የገበያ ዋጋ በባለሥልጣኑ cepted principles of valuation.
kan murtaa’u ta’a. የሚወሰን ይሆናል፡፡ 5) For the avoidance of doubt, the
5) Raawwii keewwata kanaatiif gati- 5) ለዚህ አንቀጽ አፈፃፀም ለዕቃ፣ ለንብረት፣ fair market value of goods, an
in meeshaaf, qabeenyaaf, tajaa- asset, service, or benefit may be
ለአገልግሎት ወይም ለጥቅም የተከፈለ
jilaaf yookiin faayidaaf kaffalame greater or lesser than the actual
gatii gabaa sirrii meeshichaa, qa- ዋጋ ከዕቃው፣ ከንብረቱ፣ ከአገልግሎቱ
price charged for the goods, as-
beenyichaa, tajaajilichaa yooki- ወይም ከጥቅሙ ትክክለኛ የገበያ set, service, or benefit.
in faayidichaa kan caale yookiin
gadi kan ta’e ta’uu ni danda’a.
ዋጋ የበለጠ ወይም ያነሰ ሊሆን ይችላል፡፡ 6) The Authority may issue a Di-
6) Abbaan taayitichaa gatii gabaa 6) ባለሥልጣኑ የአንድን ዕቃ፣ rective for the purposes of de-
sirrii meeshaa, qabeenya, tajaajila ንብረት፣አገልግሎት ወይምጥቅም termining the fair market value
yookiin faayidaa tokkoo murtees- of any goods, asset, service, or
ትክክለኛ የገበያ ዋጋ ለመወሰን
suuf qajeelfama baasuu ni danda’a. benefit.
የሚያስችል መመሪያ ሊያወጣ ይችላል፡፡
6. Namoota Qunnamtii Qaban 6. Related Persons
1) Kan Keewwata kana Keewwata 6. ግንኙነት ያላቸው ሰዎች 1) For the purposes of the tax laws
Xiqaa 2 jalatti tumame akkuma
1) የዚህ አንቀጽ ንዑስ አንቀጽ (2) and subject to sub-article (2)
eegametti ta’ee, raawwii seerota
taaksiitiif namoonni lama na- እንደተጠበቀ ሆኖ፣ለታክስ ሕጐች
Of this Article, two persons are
moota quunnamtii qabaniidha related persons when the rela-
አፈፃፀም ሁለት ሰዎች ግንኙነት ያላቸው
kan jedhamu namoota lamaan tionship between the two per-
ሰዎች ናቸው ሚባለው ከሁለቱ አንዱ sons is such that one person may
keessaa inni tokko bu’uura ajaja,
gaaffii, yaada yookiin fedhii nama ሰው በሌላኛው ሰው ትዕዛዝ፣ ጥያቄ፣ reasonably be expected to act in
isa birootiin ni socho’a jedhamee አስተያየት ወይም ፍላጎት መሠረት accordance with the directions,
yoo tilmaamamu yookiin na- requests, suggestions, or wishes
ይንቀሳቀሳል ተብሎ ሲገመት ወይም
moonni lamaanuu bu’uura ajaja, of the other person, or both per-
gaaffii, yaada yookiin fedhii qaa- ሁለቱም ሰዎች በሌላ ሦስተኛ ወገን
sons may reasonably be expected
ma biroo sadaffaatiin ni socho’u ትዕዛዝ፣ ጥያቄ፣ ሃሣብ ወይም ፍላጎት
jedhamee yoo amanamuudha. to act in accordance with the di-
መሠረት ይንቀሳቀሳሉ ተብሎ ሲታመን rections, Requests, suggestions,
ነው፡፡ or wishes of a third person.
2) Namni tokko qaxaramaa yooki- 2) አንድ ሰው የሌላ ሰው ተቀጣሪ 2) Two persons are not relat-
in maamila nama biroo waan ወይም ደምበኛ ስለሆነ ብቻ ወይም ed persons solely by reason
ta’ee qofaaf yookiin namoonni of the fact that one person
lamaanuu qaxaramtoota yookiin ደግሞ ሁለቱም ሰዎች የሦስተኛ ወገን
maamiltoota qaama sadaffaa ta’uu is an employee or client of
ተቀጣሪዎች ወይም ደንበኞች በመሆናቸው
isaaniitiin qofa namoota quun- the other, or both persons
ብቻ ግንኙነት ያላቸው ሰዎች ናቸው
namtii qabaniidha jedhamuu hin are employees or clients of
danda’an. ሊባሉ አይችሉም፡፡ a third person.
3) Keewwata kana Keewwata Xiqqaa 3) የዚህ አንቀጽ ንዑስ አንቀጽ 3) Without limiting the gen-
1 jalatti haalli waliigalaa ibsame erality of sub-article (1) of
(1) አጠቃላይ አነጋገር እንደተጠበቀ ሆኖ፣
akkuma eegametti ta’ee, namoon-
this Article, the following
ni armaan gaditti ibsaman na- የሚከተሉት ሰዎች ግንኙነት ያላቸው
moota quunnmatii qabaniidha: are related persons:
ሰዎች ናቸው፦
(a) Abbaan Taayitichaa namoo- (a) An individual and a rel-
ta lamaan keessaa inni tokko (ሀ) ባለሥልጣኑ ከሁለቱ አንዱ በሌላኛው ative of the individu-
bu’uura ajaja, gaaffii, yaada ትዕዛዝ፣ ጥያቄ፣ አስተያየት ወይም al unless the Authority
yookiin fedhii nama birootiin ፍላጎት መሠረት አይንቀሳቀስም is satisfied that neither
hin socho’u jedhee yoo itti hin person may reasonably
amanne malee nama dhuun- ብሎካላመነ በስተቀር፣ አንድ ግለሰብና
faa tokkoo fi fira nama dhu- be expected to act in ac-
የዚህ ግለሰብ ዘመድ፤
unfaa kanaa; cordance with the direc-
(ለ) አንድ ድርጅት ወይም የዚህ አንቀጽ
(b) Haala dhaabbatni tokko tions, requests, sugges-
yookiin tumaaleen keewwa- ሌሎች ድንጋጌዎች ተፈፃሚ tions, or wishes of the
ta kanaa biroonitti raawwat- በሚሆንበት ሁኔታ የዚህ ድርጅት other;
aman miseensi dhaabbata (b) A body and a member
አባል በራሱ ወይም ግንኙነት
kanaa ofii isaatiin yookiin of the body when the
namoota quunnamtii qaban ካላቸው ሰዎች ጋር በመሆን
waliin ta’uudhaan kallatti- member, either alone or
በቀጥታ ወይም በአንድ ወይም ከአንድ
idhaan yookiin tokko yooki- together with a related
በላይ በሆኑና በተሳሰሩ ድርጅቶች person or persons under
in tokkoo ol ta’anii fi walitti
hidhamiinsa qabanii mirga አማካይነት የድርጅቱን @5%(ሃያ another application of
%25 (dhibbeentaa digdamii አምስት በመቶ) ወይም ከዚያ በላይ this Article, controls ei-
shan) yookiin kanaa ol fila- ther directly or through
chuu, gahee bu’aa yookiin የመምረጥ፣ የትርፍ ድርሻ ወይም
one or more interposed
gahee kaappitaalaa dhabbati- የካፒታል ድርሻ መብት የሚቆጣጠር
chaa to’achuu yoo ta’u, dhaab- bodies 25% or more of
ሲሆን ድርጅቱና የድርጅቱ አባል the rights to vote, divi-
batichii fi miseensi dhaabba-
tichaa namoota quunnamtii ግንኙነት ያላቸው ሰዎች ናቸው፤ dends, or capital in the
qabanii dha; (ሐ) ሁለት ድርጅቶች ግንኙነት ያላቸው body ;
(c) Dhaabbileen lama quunnam- (c) Two bodies, if a person,
ናቸው የሚባሉት አንድ ሰው ብቻውን
tii qabu kan jedhaman nam- either alone or togeth-
ni tokko kophaa isaa yookiin ወይም የዚህ አንቀጽ ሌሎች
haala tumaaleen keewwata er with a related per-
ድንጋጌዎች ተፈፃሚ በሚሆኑበት
kanaa biroo raawwatiinsa itti son or persons under
qabaatan nama quunnam- ሁኔታ ግንኙነት ካለው ሰው ጋር another application of
tii qabu waliin ta’uun gahee በመሆን የሁለቱን ድርጅቶች የትርፍ this Article, controls, ei-
bu’aa yookiin kaappitaala ድርሻ ወይም ካፒታል በቀጥታ ther directly or through
dhaabbilee lamaanii kallatti- one or more interposed
idhaan yookiin karaa dhab- ወይም በሌሎች በተሳሰሩ
bodies, 25% or more of
bilee biroo walitti hidhami- ድርጅቶች አማካይነት @5 % (ሃያ
insa qabanii %25 (dhibbantaa the rights to vote, divi-
አምስት በመቶ) ወይም ከዚያ በላይ dends, or capital in both
digdamii shan) yookiin isaa
ol kan ta’e mirga filachuu kan የሆነ የመምረጥ መብት፣ የተቆጣጠረ bodies.
to’ate yoo ta’ee dha. እንደሆነ ነው፡፡
4) Firoota nama dhuunfaa tokkooti 4) የአንድ ግለሰብ ዘመዶች ናቸው 4) The following are a relative of an
kan jedhaman kanneen armaan የሚባሉት የሚከተሉት ናቸው፦ individual:
gadiiti: (a) The spouse of the individual;
(a) Hiriyaa gaa’ilaa, (ሀ) የትዳር ጓደኛ፤
(b) Father, Mother, An ancestor,
(b) Abbaa, Haadha, Abaabayyuu, ( ለ ) አ ባ ት ፣ እ ና ት ፣ ቅ ድ መ
lineal descendant, brother,
akaakayyuu/Akkoo, fira gara አያት፣አያት፣ወደታች የሚቆጠር sister, Uncle, aunt, nephew,
gadiiti lakkaa’aman, obbol-
eessa, obboleettii, eessuma, ዘመድ፣ወንድም፣እህት፣አጎት፣ niece, stepfather, stepmoth-
adaadaa, mucaa obboleessaa, አክስት፣ የወንድም ልጅ፣የእህት er, or adopted child of the
mucaa obboleettii, haadha ልጅ፣ የእንጀራ እናት፣ የእንጀራ
individual or spouse of the
buddeenaa, abbaa buddee- individual;
አባት የጉዲፈቻ ልጅ፤
naa, mucaa guddifachaa; (c) A parent of the adoptive
(c) Maatii mucaa guddifachaa, (ሐ) የጉዲፈቻ ልጅ ወላጅ፣ ወይም child of the individual or
yookiin abbaa manaa/haadha የእርሱ/ሷ ባል ወይም ሚስት፤ Spouse of the individual;
manaa isaa/ishee; (መ) በዚህ አንቀጽ ንዑስ አንቀጽ (d) A spouse of any person re-
(d) Abbaa manaa yookiin haadha
4 (ለ) የተገለጹት ግለሰቦች ባል ferred to in article sub article
manaa namoota Keewwata
kana Keewwata Xiqqaa 4(b)
4(b) of this sub-article.
ወይም ሚስት፡፡
jalatti caqafamanii. 5) The following are a spouse of an
5) የአንድ ግለሰብ የትዳር ጓደኛ
5) Hiriyaa gaa’ilaa nama dhuunfaa individual:
tokkooti kan jedhaman kanneen የሚባሉት የሚከተሉት ናቸው፦ (a) An individual who is legal-
armaan gadiiti: (ሀ) ግለሰቡ/ቧ በህጋዊ መንገድ ያገባው/ ly married to the first-men-
(a) Inni ykn isheen nama seeraan ችው፤ tioned individual;
fuudhe ykn itti heerumte; (b) An individual who lives in
(ለ) ጋብቻ ሳይኖር ከግለሰቡ/ቧ ጋር
(b) Gaa’illi osoo hin jiraatiin inni an irregular union with the
ykn isheen akka abbaa manaa እንደባልና ሚስት አብሮ/ራ
first-mentioned individual.
fi haadha manaatti waliin kan የሚኖር/የምትኖር፡፡ 6) An adopted child is treated as re-
jiraatu ykn kan jiraattu.
6) Mucaan guddifachaa tokko firoo-
6) አንድ የጉዲፈቻ ልጅ ከጉዲፈቻ lated to their adoptive parent in
ta sadarkaa tokkoffaa warra isaa አድራጊዎች የአንደኛ ደረጃ ዘመዶች the first degree of consanguinity.
guddifatanii waliin akka firooma ጋር ዝምድና እንዳለው ይቆጠራል፡፡
qabutti lakkaa’ama. Part Two
Administration of the Tax Laws
Kutaa Lama ክፍል ሁለት
7. Duty of the Authority
Seerota Taaksii Bulchuu Ilaalchisee የታክስ ሕጎችን ስለማስተዳደር The implementation and en-
7. Gahee Abbaa Taayitichaa 7. የባለሥልጣኑ ኃላፊነት forcement of the tax laws shall
Itti Gaafatamummaa Abbaa Ta-
የታክስ ሕጎችን ሥራ ላ ይ be the duty of the Authority.
ayitichaa Seerota taaksii bulchuu
fi hojii irra oolchuun itti gaafat- የማዋልና የማስፈፀም ኃላፊነት
amummaa Abbaa Taayitichaati. 8. Obligations and Responsibilities
የባለሥልጣኑ ነው፡፡
of Tax Officers
8. Dirqamaa fi itti gaafatamummaa 1) A tax officer shall exercise any
Hojjettoota Taaksii 8. የታክስ ሠራተኞች ግዴታዎችና power, or perform any duty or
1) Hojjataan taaksii bu’uura Labsii ኃላፊነቶች function, assigned to the offi-
Hundeeffama Abbaa Taayitichaa cer for the purposes of the tax
1) የታክስ ሠራተኛ በገቢዎች
Lakk. 175/2005tiin aangoo hojii laws in accordance with the
isaaf kenname kamiiyyuu raaw- ባለሥልጣን ማቋቋሚያ አዋጅ ቁጥር
appointment of the officer un-
watiinsaa seerota taaksiitiif jecha )&5/፪ሺ5 የተሰጠውን ማንኛውንም
ittiin hojjechuu yookiin ittti gaa- der the Revenues Authority Es-
fatamummaa kamiiyyuu baha-
ሥልጣኑን ሊሠራበት ወይም tablishment Proclamation No,
chuu qaba. ማንኛውንም ተግባርና ኃላፊነቱን ሊወጣ 175/2005.
ይገባል፡፡
2) Hojjataan taaksii seerota taak- 2) የታክስ ሠራተኛ በ ታ ክ ስ 2) A tax officer shall be hon-
siitiin aangoo kennameef ka- ሕጐች በተሰጠው ማንኛውም ሥልጣኑ est and fair in the exercise
miiniyyuu kan hojjetu yookiin of any power, or perfor-
hojii fi itti gaafatamummaa isaa የሚሠራው ወይም ማንኛውንም
mance of any duty or func-
kamiyyuu kan bahatu karaa ama- ተግባርና ኃላፊነቱን የሚወጣው ታማኝነትና
tion, under a tax law, and
namummaa fi haqummaa qa- ፍትሐዊነትን በተላበሰ መንገድ መሆን
buun yoo ta’u, kaffalaa taaksiis shall treat each taxpayer
kabajaan keessummeessuuf itti የሚገባው ሲሆን ታክስ ከፋዩንም በአክብሮት with courtesy and respect.
gaafatamummaa qaba. የማስተናገድ ኃላፊነት አለበት፡፡ 3) A tax officer shall not ex-
3) Hojjataan taaksii kanneen ar- 3) የታክስ ሠራተኛ ከሚከተሉት ጋርበተያያዘ ercise a power, or perform
maan gadiitiin wal qabatee aan- a duty or function, under a
በታክስ ሕጐ የተሰጠውን ሥልጣን
goo seerota taaksiitiin kenna- tax law that:
meefiitiin hojjechuu yookiin itti ሊሠራበት ወይም ኃላፊነቱን ወይም
(a) Relates to a person in
gaafatamummaa yookiin hojii ተግባሩን ሊያከናውን አይችልም፦ respect of which the tax
isaa raawwachuu hin danda’u: (ሀ) የቀረበለት ጉዳይ ከሠራተኛው officer has or had a per-
(a) Dhimmi hojjetichaaf dhiyaate
kan dhuunfaa, kan maatii, የግል፣የቤተሰብ፣ የንግድ፣የሙያ፣ sonal, family, business,
kan daldalaa, kan ogummaa, የቅጥር ወይምየፋይናንስ ግንኙነት professional, employ-
kan qaxarrii isaa yookiin qu- ment, or financial rela-
ካለው ሰው ጋር የተገናኘ ከሆነ፤
unnmatii faayinaansii nama tionship;
qabu waliin kan walqabate (ለ) በሌላ መልኩ የጥቅም ግጭት
(b)Other wise involves a
yoo ta’e; የሚያስከትል ከሆነ፡፡ conflict of interest.
(b) Bifa birootiin walitti bu’insa 4) የታክስ ሠራተኛ ወይም ሥራው በቀጥታ 4) A tax officer or any officer of
faayidaa kan fidu yoo ta’e. the Authority who is directly
የሚመለከተው የባለሥልጣኑ ሠራተኛ
4) Hojjataan taaksii yookiin hojichi
involved in tax matters shall
kallattiidhaan kan ilaallatu hojj- የታክስ ሂሣብ ሠራተኛወይም አማካሪ
etaan Abbaa Taayitichaa hojjataa not act as a tax accountant
ወይም የታክስ ማስታወቂያለሚያዘጋጅ
herrega taaksii yookiin gorsaa or consultant, or accept em-
ወይም ታክስን አስመልክቶ ምክር ለሚሰጥ ployment from any person
yookiin nama beeksisa taaksii
qopheessu yokiin taaksii ilaalchi- ሰው የሂሳብ ሠራተኛ ወይም አማካሪ preparing tax declarations
see nama gorsa kennuuf hejjetaa በመሆን ሊያገለግል ወይም የዚህ ሰው or giving tax advice.
herregaa yookiin gorsaa ta’uun ተቀጣሪ እንዲሆን የቀረበለትን ሀሳብ
tajaajiluuf yookiin qaxaramaa 9. Duty to Co-operate
nama kanaa akka ta’u yaada isaaf ሊቀበል አይችልም፡፡
Any bodies shall have the
dhiyaate fudhachuu hin danda’u.
duty to co-operate in the
9. Dirqama Deeggarsa Kennuu
9. የመተባበር ግዴታ enforcement of the tax laws.
Qaamni kamiyyuu seerota taak- ማናቸውም አካል የታክስ ሕጎችን
sii raawwachiisuuf deeggarsa yoo በማስፈፀም ረገድ ከባለሥልጣኑ ጋር 10.Confidentiality of Tax In-
gaafatme dirqama deeggarsa ken- የመተባበር ግዴታ አለባቸው፡፡
formation
nuu qaba. 1) Any tax officer shall main-
tain the secrecy of all doc-
10. Odeeffannoon Taaksii Iccitiin 0. የታክስ መረጃ በምስጢር የሚያዝ ስለመሆኑ uments and information
kan Qabamu Ta’uu 1) የታክስ ሠራተኛ በሥራው አጋጣሚ received in his official ca-
1) Hojjetaan taaksii odeeffannoow- pacity.
ያገኛቸውን የማንኛውም መረጃዎችና እና
wanii fi sanadoota sababa hojitiin
2) The provision of sub-arti-
argate kamiyyuu iccitummaa isaa ሰነዶች ሚስጢራዊነት መጠበቅ አለበት፡፡
eeguu qaba; cle (1) of this Article shall
2) የዚህ አንቀጽ ንዑስ አንቀጽ(1)
2) Tumaan keewwata kana Keew- not prevent a tax officer
ድንጋጌየታክስ ሠራተኛ ለሚከተሉት ሰዎች from disclosing a docu-
wata Xiqqaa 1 hojjetaan taaksii
namoota armaan gadiitiif sanada አንድን ሰነድ ወይም መረጃ ከመግለጽ ment or information to the
yookiin odeeffannoo tokko ibsuu አይከለክለውም፦ following:
irraa isa hin dhorku:
(a) Hojjetaan Abbaa Taayitichaa (ሀ) ኃላፊነቱን ይወጣበት ዘንድ (a) Another tax officer for the
biroo itti gaafatamummaa purpose of carrying out offi-
ለባለሥልጣኑ ሌላ ሠራተኛ፤
isaa akka bahatuuf; cial duties;
(b) Nama yakka taaksii Seera ta- (ለ) በታክስ ሕግ የተደነገገን የታክስ
(b) A law enforcement agency
aksiitiin tumame akkasumas ወንጀል የፈፀመን ሰው ለመክሰስ for the purpose of the prose-
yakka taaksii seerota biroo cution of a person for an of-
እንዲሁም በሌላ ማናቸውም ሕግ
kamiiniyyuu tumame raaw- fence under a tax law or the
wate himachuun akka dan- የተደነገገን የታክስ ወንጀል የፈፀመን
prosecution of a person for
da’amuuf qaama seera raaw- ሰው ለመክሰስ ይቻል ዘንድ ለሕግ an offence relating to a tax
wachiiftuuf;
አስፈጻሚ አካል፤ law under any other law;
(c) Boordichaaf yookiin mana
(c) the bored or a court in pro-
murtii falmichi itti gag- (ሐ) ለቦርዱ ወይም ክርክርን በማየት ላይ
geeffamaa jiruuf itti gaafat- ceedings to establish a per-
amummaa taaksii nama tok-
ላለ ፍርድ ቤት የአንድን ሰው የታክስ son’s tax liability, or liability
koo mirkaneessuuf yookiin ኃላፊነት ለማረጋገጥ ወይም የቅጣት for penalty or late payment
itti gaafatamummaa adabbii ኃላፊነትን ወይም ታክስ በመዘግየቱ
interest, or in a criminal case;
yookiin sababa taaksii tur- (d) The Auditor-General of the
ምክንያት የሚከፈል ወለድን ወይም state when the disclosure
siisuutiin dhala kaffalamu
yookiin odeeffannoo dhim- ለወንጀል ጉዳይ የሚያስፈልግ መረጃ፤ is necessary to the perfor-
ma yakkaatiif barbaachisu; (መ) ለክልሉ ዋናው ኦዲተር ሥራውን mance of official duties by
(d) Mana Hojii Odiitara Muum- the Auditor-General;
ለማከናወን የሚያስፈልገው መረጃ፤
micha Naannichaatiif hojii (e) The justice bureau when the dis-
isaa raawwachuuf odeeffan- (ሠ) ለፍትህ ቢሮ ሥራውን ለማከናወን closure is necessary to the per-
noo barbaachisu; የሚያስፈልገው መረጃ፤ formance of its official duties;
(e) Biiroo Haqaatiif hoji isaa hojj- (f) A person in the service of the
(ረ) የሚሰጠው መረጃ አንድን ግለሰብ ለይቶ
echuuf odeeffannoo barbaachisu ; Government in a reve-
(f) Odeeffannoon kennamu የማያሳውቅ ሲሆን፣ የመንግሥትን ገቢ nue or statistical department
nama dhuunfaa tokko add- የመሰብሰብ አገልግሎት ለሚሰጥ ወይም or conducting research when
aan baasee kan hin beeksifne the disclosure is necessary to
yoo ta’u, tajaajila sassaabbii ለስታትስቲክስ መሥሪያ ቤት ሥራውን
the performance of official
galii mootummaa kan ken- ለማከናወን የሚያስፈልገው መረጃ፤ duties by the person and pro-
nu yookiin waajjira Istaatiik- (ቀ) መረጃ የሚመለከተው ሰው vided the disclosure does not
tiksiif hojii isaa hojjechuuf identify a specific person;
odeeffannoo barbaachisu; በጽሁፍፈቃዱን ከገለጸ ለሌላ
(g) Any other person with the
(g) Namni odeeffannoon isa ilaal- ማንኛውም ሰው፤ written consent of the Per-
latu barreeffamaan heeyyama
(በ) በሌላ ማናቸውም ሕግ ሥልጣን son to whom the informa-
isaa yoo ibsee nama kamiifiyyuu;
tion relates;
(h) Seera biroo kamiiniyyuu qaa- ለተሰጠው አካል፡፡
ma aangoon kennameef. (h) An organ authorized by any law.
3) በዚህ አንቀጽ ንዑስ አንቀጽ (2) መሠረት
3) Akkaataa keewwata kana keew- 3) A person receiving any informa-
wata xiqqaa 2tiin namni odeef- ማንኛውንም መረጃ የሚቀበል ሰው፦ tion under sub-article (2) of this
fannoo fudhatu kamiyyuu (ሀ) መረጃው የተገለፀበትን ዓላማ Article shall:
(a) Kaayyoo odeeffannoon ibsa- (a) Maintain the secrecy of the
ለማሳካት ካልሆነ ስተቀር የመረጃውን
meef galmaan gahuuf yoo ta’e information except to the
malee iccitummaa odeeffan- ሚስጢራዊነት መጠበቅ፤ minimum extent necessary
nichaa eeguu; (ለ) መረጃውንየያዙትን ማንኛውንም to achieve the object for
(b) Sanadoota odeeffannicha qa- which the disclosure was
ሰነዶች ለባለሥልጣኑ የመመለስ፣
batan kamiyyuu Abbaa Taayiti- permitted;
chaaf deebisuuf dirqama qaba. ግዴታ አለበት፡፡ (b) Return any documents re-
4) Akkaataa keewwata kanaan 4) በዚህ አንቀጽ“የታክስ ሠራተኛ” flecting the information to
‘‘Hojjataa taaksii’’ kan jedhu kan- የሚከተሉትን ይጨምራል፦
the Authority.
neen armaan gadii ni 4) In this Article, “Tax officer” includes:
dabalata: ሀ) የባለሥልጣኑ አማካሪ ቦርድ (a) A member or former mem-
a) Miseensa gorsaa boordii አባል የሆነ ወይም የነበረ፤ ber of the Advisory board of
Abbaa Taayitichaa kan ta’e the Authority;
yookiin kan ture;
(b) Kontiraaktara dabalatee (ለ) ሥራ ተ ቋ ራ ጭ ን (b) A person employed or en-
sadarkaa kamittiyyuu Abbaa ጨምሮ በ ማ ን ኛ ው ም gaged by the Authority in
Taayitichaatiin kan qaxarame any capacity including as
ደረጃ በባለሥልጣኑ የተቀጠረ ወይም
yookiin nama kamiyyuu Ab- contractor;
baa Taayitichaatiin hojii tokko በባለሥልጣኑ በአንድ ሥራ ላይ
(c) A former officer, employ-
irratti akka bobba’u taasifame እንዲሠማራ የተደረገ ማንኛውም ሰው፤ ee, or contractor of the Au-
(c) Hojjataa duraanii kan ab-
baa taayitichaa, qaxaramaa
(ሐ) የባለሥልጣኑ የቀድሞ ሠራተኛ፣ thority.
yookiin kontiraaktara. ተቀጣሪ ወይም ሥራ ተቋራጭ፡፡
Part Three
Kutaa Sadii Tax Payers
ክፍል ሦስት
Kaffaltoota Taaksii Sub Part One
Kutaa Xiqqaa Tokko ታክስ ከፋዮች
Registration
Galmee ንዑስ ክፍል አንድ 11. Registration of Taxpayers
11. Kaffaltoota Taaksii Galmeessuu ስለምዝገባ 1) Subject to sub-articles (2) and
1) Keewwata kana Keewwata Xiqqaa
01) ታክስ ከፋዮችን ስለመመዝገብ (3) of this Article, a person
2 fi 3 jalatti kan tumame akka ee-
gametti ta’ee, namni taaksii kaf- who becomes liable for tax un-
1) የዚህ አንቀጽ ንዑስ አንቀጽ (2)
faluuf dirqama qabu dursee kan der a tax law shall apply to the
እና(3) እንደተጠበቁ ሆነው፣ አስቀድሞ
galmaa’e yoo ta’e malee, bu’uura Authority for registration un-
seera taaksiitiin Abbaa Taayiti- የተመዘገበ ካልሆነ በስተቀር በታክስ less the person is already regis-
chaa biratti galmaa’uuf iyyachuu ሕግ መ ሠ ረ ት ታ ክ ስ የ መ ክ ፈ ል tered.
qaba. ኃላፊነት ያለበት ሰው በባለሥልጣኑ ዘንድ 2) Sub-article (1) of this Article
2) Tumaan Keewwata kana Keew- shall not apply to:
ለመመዝገብ ማመልከት አለበት፡፡
wata Xiqqaa 1: (a) A non-resident if the only
(a) Galii Naannicha keessatti 2) የዚህ አንቀጽ ንዑስ አንቀጽ(1) ድንጋጌ
state source income de-
argatu qofa akkaataa Labsii (ሀ) በክልሉ የሚያገኘው ገቢ ብቻ በገቢ rived by the person is sub-
Gibira Galii keewwata 48 fi
50tiin gibirri kan itti kaffala- ግብር አዋጅ አንቀጽ $8 እና አንቀጽ ject to Article 48 and arti-
mu nama jiraataa Naannichaa % መሠረት ግብር የሚከፈልበት cle 50 of the Income Tax
hin taane; ክልሉ ነዋሪ ያልሆነ ሰው፤
Proclamation;
(b) Akkaataa Labsii Gibira Galii (b) An individual whose only
(ለ) በገቢ ግብር አዋጅ አንቀጽ
keewwata 60 keewwata xiqqaa income is subject to article
2 tiin nama galii gibirri itti ^(2) መሠረት ግ ብ ር 60 sub article (2) of the
kaffalamu qofaa qabu irratti የሚከፈልበት ገቢ ብቻ ያለው ግለሰብ፤ Income Tax Proclamation.
raawwatiinsa hin qabaatu. 3) An employer shall apply for
ላይ ተፈጻሚ አይሆንም፡፡
3) Qaxaramaan dursee kan galmaa’e
registration of an employee en-
yoo ta’e malee, qaxaramaan qax- 3) ተቀጣሪው አስቀድሞ የተመዘገበ ካልሆነ
araa isaa waliin waliigalteen seene tering into employment with
በስተቀር፣ከቀጣሪው ጋር ውልየገባ ተቀጣሪ
akka galmaa’uuf qaxarichi iyya- the employer unless the em-
ይመዘገብ ዘንድ ቀጣሪው የማመልከት ployee is already registered.
chuuf dirqama qaba.
4) Tumaan keewwata kanaa keew- ግዴታ አለበት፡፡ 4) Sub-article (3) of this Article
wata xiqqaa 3 qaxaraan qaxara- 4) የዚህ አንቀጽ ንዑስ አ ን ቀ ጽ ( 3 ) shall not relieve the employee
maan akka galmaa’u hin taasifne ድንጋጌ፣ ቀጣሪው እንዲመዘገብ of the obligation to apply for
akkaataa Keewwata kana Keew- registration under Sub-article
wata Xiqqaa 1 tiin dirqama gal- ያላደረገው ተቀጣሪ በንዑስ አንቀጽ(1)
(1) of this Article should the
maa’uu irra jiru irraa bilisa isa hin መሠረት ካለበት የመመዝገብ ግዴታ
employer fail to make the ap-
taasisu. ነጻ ሊያወጣው አይችልም፡፡
5) Iyyatni galmeef dhiyaatu: plication for the employee.
(a) Bu’uura unka Abbaan Taay- 5) ለምዝገባው የሚቀርበው ማመልከቻ፦ 5) An application for registration
itichaa mirkaneesseen dhi- (ሀ) ባለሥልጣኑ ባጸደቀው shall be:
yaachuu qaba; ቅጽ መሠረት መቅረብ ይኖርበታል፤
(a) Made in the approved form
of the Authority;
(b) Bu’uura dambii Manni (ለ) ክልሉ መንግስት መስተዳደር (b) Accompanied by docu-
Maree Buulchiinsa Naan- ምክር ቤት በሚያወጣው ደንብ
mentary evidence of the
nichaa baasuutiin kan person’s identity, includ-
murtaa’u ashaaraa qubaa በሚወሰነው መሠረት የጣት አሻራ
ing biometric identifier,
dabalatee maalummaa na- መለያን ጨምሮ የግለሰቡን ማንነት as may be specified in the
michaa kan mirkaneessu ከሚያረጋግጥ የሰነድ ማስረጃ ጋር Regulation issued by coun-
ragaan sanadaa walqabatee
ተያይዞ መቅረብ አለበት፤ cil of regional government.
dhiyaachuu qaba;
(c) Kaffalaan taaksii guyyaa (ሐ) ታክስ ከፋዩ ለታክስ የመመዝገብ (c) Made within 21 (Twen-
taaksii galmaa’uuf dirqama ty-one) days of becom-
ግዴታ ካለበት ቀን አንስቶ
qabu irraa eegalee guyyoo- ingliable to apply for
በ@1(በሃያ አንድ) ቀናት ውስጥ
ta 21 keessatti yookiin registration or within
yeroo dabalataa Abbaan ወይም ባለሥልጣኑ በፈቀደው suchfurther period as the
Taayitichaa heeyyame ተጨማሪ ጊዜ ውስጥ መቅረብ Authority may allow.
keessatti dhiyaachuu qaba. 6) In the case of an application
አለበት፡፡
6) Akkaataa Keewwata kana Kee- made by an employer for an
wwata Xiqqaa 3 tiin qaxaraan 6) በዚህ አንቀጽ ንዑስ አንቀጽ
employee under sub-article
qaxaramaaf kan iyyatuuf (3) መሠረት ቀጣሪው ለተቀጣሪው
yeroo ta’utti bu’urra keewwa- (3) of this Article, the Biomet-
የሚያመለክት በሚሆንበት ጊዜ በዚህ ric identifier required under
ta kana keewwata xiqqaa 5(b)
tiin eenyummaan gaafatamu አንቀጽ ንዑስ አንቀጽ (5)(ለ) መሠረት sub-article (5) (b) of this Ar-
qaxaramaadhaan dhiyaachuu የሚጠየቀው የማንነት መለያ በተቀጣሪው ticle shall be provided by the
qaba. መቅረብ ይኖርበታል፡፡ employee.
7) Keewwatni kun Keewwatni 7) Subject to sub-article (10) of
Xiqqaan 10 akkuma eegamet- 7) የዚህ አንቀጽ ንዑስ አንቀጽ(0)
this Article, the obligation of
ti ta’ee, namni kamiyyuu ak- እንደተጠበቀ ሆኖ፣ማንኛውም ሰው በዚህ a person to apply for registra-
kaa keewwata kana keewwata አንቀጽ ንዑስ አንቀጽ (1) መሠረት tion under sub-article (1) of
xiqqaa 1 tiin dirqama galmeed-
haaf iyyachuun irra jiru nam- ያለበት ለምዝገባ የማመልከት ግዴታ this Article shall be in addi-
numti kun seera taaksii taaksii ይኸው ሰው በሌላ ታክስ ሕግ tion to an obligation or option
addaa tokkoof dirqama gal- of the person to apply for reg-
ለአንድ ለተለየ ታክስ ካለበት የመመዝገብ
maa’uu qabuu yookiin filan- istration for the purposes of a
ግዴታ ወይም ካለው አማራጭ በተጨማሪ
noo qabu dabalateeti. particular tax under another
8) Abbaan Taayitichaa akkaataa ነው፡ tax law.
keewwata kana keewwata 8) ባለሥልጣኑ በዚህ አንቀጽ ንዑስ አንቀጽ 8) The Authority shall register
Xiqqaa 1tiin nama galmaa’uuf a person who has applied for
(1) መሠረት ለመመዝገብ
iyyate bu’uura seera taaksiiti- registration under sub-article
in taaksii kaffaluuf itti gaa- ያመለከተው ሰው በታክስ ሕግ መሠረት
(1) of this Article if satisfied
fatamummaa kan qabu ta’uu ታክስ የመክፈል ኃላፊነት ያለበት
isaa yoo amane ni galmeessa, that the person is liable for tax
መሆኑን ሲያምንበት ይመዘግበዋል፣ under a tax law and issue the
nama kanaafis bu’uura unka
mirkanaa’een waraqaa ragaa ለዚህ ሰውም በፀደቀው ቅጽ መሠረት person with a registration cer-
qopheessee ni kennaaf. የምስክር ወረቀት አዘጋጅቶ ይሰጠዋል፡፡ tificate in the approved form.
9) Abbaan Taayitichaa galmaa’uuf 9) ባለሥልጣኑ ለመመዝገብ ማመልከቻ 9) If the Authority refuses to reg-
nama iyyata dhiyeessee gaaffii ister a person who has applied
gaalmaa’uu kan hin fudhanne ያቀረበውን ሰው ጥያቄ ያልተቀበለው
for registration, the Authori-
ta’uu isaa guyyaa iyyatichi dhi- ከሆነ የምዝገባውን ጥያቄየማይቀበለው
ty shall serve the person with
yaate irraa eegalee guyoota 14 መሆኑን ማመልከቻው ከቀረበበት ቀን written notice of the refusal
jiran keessatti nama galmaa’uuf
iyyateef barreeffamaan ni ጀምሮ ባሉት 04 ቀናት ውስጥ ለምዝገባ within14 (Fourteen) days of
beeksisa. ላመለከተው ሰው በጽሁፍ ያሳውቀዋል፡፡ the person filing the applica-
tion for registration.
10) Namni tokko akkaataa keewwata 0) አንድ ሰው በዚህ አንቀጽ ንዑስአንቀጽ(1) 10) When a person has applied for
kana keewwata xiqqaa 1 tiin gal- መሠረት ለመመዝገብ ሲያመለክት registration under sub-article
maa’uuf yoo iyyatu ragaa dhiy- (1) of this Article, the Author-
ያቀረበውን ማስረጃ ይህሰው ተጨማሪ
eesse namni kun unkaa iyyata gal- ity shall use the information
mee dabalataa biroo dhiyeessuun የምዝገባ ማመልከቻ ቅጽ ማቅረብ
provided for the registration
osoo isa hin barbaachisin Abbaan ሳያስፈልገውባለሥልጣኑ ማስረጃውን ይህ for the purposes of any other
Taayitichaa ragicha namni kun
seera taaksii birootiin dirqa-
ሰው በሌላ የታክስ ሕግ ለአንድ registration of that person re-
ma taaksii addaa tokkoof gal- የተለየ ታክስ እንዲመዘገብ ያለበትን ግዴታ quired or permitted under a
maa’uu qabu yookiin galmaa’uuf ወይም ለመመዝገብ የተሰጠውን ፈቃድ tax law for the purposes of a
heeyyamni kennameef guutuuf particular tax without the per-
ለማሟላት ሊጠቀምበት ይችላል፡፡
itti fayyadamuu ni danda’a. son being required to file any
11) Kan Keewwata kana Keewwa- 01) የዚህ አንቀጽ ንዑስ አንቀጽ (0) additional registration forms.
ta Xiqqaa 10 jalatti tumame ji- ቢኖርም፣ባለሥልጣኑ የአንድን ሰ ው 11) Despite sub-article (10) of this
raatuyyuu Abbaan Taayiticha ተጨማሪ ምዝገባ በተሟላ ሁኔታ Article, the Authority may re-
galmee dabalataa nama tokkoo
ለማከናወን የሚያስፈልገውን ማንኛውንም quest a person to provide any
haala guutuu ta’een raawwachuuf
odeeffannoo dabalataa barbaa- further information necessary
ሌላ ተጨማሪ መረጃ ያቀርብ ዘንድ ይህንን
chisu biroo kamiyyuu akka dhiy- to complete an additional reg-
ሰው ሊጠይቀው ይችላል፡፡
eeffatuuf nama kana gaafachuu ni istration of the person.
danda’a. 02) በዚህ አንቀጽ መሠረት መመዝገብ 12) The Authority may register a
12) Namni akkaataa keewwata ka- ሲኖርበት ያልተመዘገበን ሰው person who has failed to ap-
naatiin galmaa’uu osoo qabuu hin ባለሥልጣኑ በፀደቀው ቅጽ መሠረት ply for registration as required
galmaa’iin hafe Abbaan Taayiti- under this Article and shall is-
መዝግቦ የምዝገባ የምስክር ወረቀት
chaa bu’uura unka mirkanaa’een sue the person with a registra-
galmeessee waraqaa ragaa galmee ሊሰጠው ይችላል፡፡
tion certificate in the approved
kennuu ni danda’a. 03) በዚህ አንቀጽ መሠረት የአንድ form.
13) Akkaataa keewwata kanaatiin gal-
meen nama tokkoo raawwatiinsa
ሰው ምዝገባ ተፈፃሚ የሚሆነው የዚህን 13) The registration of a person
kan qabaatu galmee nama kanaa ሰው ምዝገባ በሚያረጋግጠው የምስክር under this Article shall take ef-
waraqaa ragaa mirkaneessu irratti ወረቀት ላይ ከተመለከተው ቀን ጀምሮ ነው፡፡ fect from the date specified on
guyyaa ibsame irraa eegaleeti. the person’s registration certif-
icate.
12. Jijjiirama Beeksisuu 02) ለውጦችን ስለማሳወቅ
1) Namni galmaa’e kamiyyuu kan- 1) ማንኛውም የተመዘገበ ሰው ከሚከተሉት 12. Notification of Changes
neen armaan gadii keessaa dhim- ውስጥ ማንኛውንም ጉዳይ በተመለከተ 1) A registered person shall notify
ma kamiyyuu ilaalchisee jijjii-
ለውጥ ሲከሰት ለውጡ በተከሰተ በ21(ሃ the Authority, in writing, of a
ramni yoo uumamu jijjiramichi
uumamee guyyoota 21 keessatti አንድ) ቀናት ው ስ ጥ
change in any of the following
Abbaa Taayitichaaf barreeffamaan within 21 (twenty one) days of
ለባለሥልጣኑ በጽሁፍ ማሳወቅ አለበት፦
beeksisuu qaba: the change occurring:
(ሀ) ስሙ፣ቋሚ አድራሻው ወይም (a) The person’s name, physi-
(a) Maqaan isaa, teessoo isaa
dhaabbataa yookiin Lak- የፖስታ አድራሻው፣የተቋቋመበት cal or postal address, con-
koofsa Saanduqa Poostaa መተዳደሪያ ደንብ ወይም ዋንኛ stitution, or principal ac-
isaa, dambii ittiin bulmaataa tivity, or activities;
የሥራ እንቅስቃሴው ወይም
yookiin sochii yookiin sochii- (b) The person’s banking de-
wwan hojii ijoo isaa; እንቅስቃሴዎቹ፤
tails used for transactions
(b) Teessoo Baankii Abbaa Taay- (ለ) ከባለሥልጣኑ ጋር ግንኙነት
itichaa waliin wal quunnamtii with the Authority;
የሚያደርግበት የባንክ አድራሻ፤ (c) The person’s electronic
taasisu;
(c) Teessoo elektirooniikii Abbaa (ሐ) ከባለሥልጣኑ ጋር ግንኙነት address used for commu-
Taayitichaa waliin wal quun- የሚያደርግበት የኤሌክትሮኒክ nication with the Authori-
namtii taasisu; አድራሻ፤
ty;
Labsii Lak. 203/2009 Fuula 20 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ @ Proclamation No. 203/2017 page 20
(d) Tarreeffama dhimmoota bi- (መ) ባለሥልጣኑ በ መ መ ሪ ያ (d) Such other details as may be
roo Abbaan Taayitichaa qa- የሚወስናቸው ሌሎች ዝርዝሮች፡፡ specified in a directive is-
jeelfamaan murteessu; sued by the Authority.
2) Namni galmaa’e akkaataa Keew- 2) የተመዘገበ ሰው በዚህ አንቀጽ ንዑስ አንቀጽ
2) The notification of changes under
wata kana Keewwata Xiqqaa 1tiin (1) መሠረት የለውጥ ማስታወቂያ ሲያቀርብ
sub-article (1) of this Article by a
beeksisa jijjiiramaa yoo dhiyeessu
namni kun seera taaksii birootiin
ይህ ሰው በሌላ የታክስ ሕግ ለአንድ ለተለየ registered person shall be treated
galmee taaksii addaa tokkoof taa- ታክስ ካደረገው ምዝገባ ጋር በተያያዘ assatisfying any obligation to no-
sise waliin walqabatee jijjiramoo- ተመሳሳይ ለውጦችን ማስታወቅን tify the same changes in relation
ta walfakkaataa beeksisuu ilaal- በተመለከተ የተጣለበትን የማስታወቅ ግዴታ
to a registration of the person for
chisee dirqama beeksisuu irratti the purposes of a particular tax
gatame akka bahetti lakkaa’ama. እንደተወጣ ይቆጠራል፡፡
under another tax law.
13. Galmee Haquu
1) Namni galmaa’uuf dirqama qabu 03. ምዝገባን ስለመሰረዝ 13. Cancellation of Registration
seerota taaksii hundaaf dirqam- 1) የመመዝገብ ግዴታ ያለበት ሰው ለሁሉም 1) A person who ceases to be re-
ni galmaa’uu irratti buufame yoo የታክስ ሕጐች የተጣለበት የመመዝገብ
quired to be registered for The
addaan citu galmichi akka haqa- purposes of all the tax laws shall
muuf Abbaa Taayitichaatti iyya- ግዴታ ሲቋረጥ ምዝገባው እንዲሰረዝለት
apply to the Authority for cancel-
chuu qaba. ለባለስልጣኑ ማመልከት አለበት፡፡ lation of the person’s registration.
2) Galmee haqsiisuuf iyyata dhiyaatu: 2) ምዝገባን ለማሰረዝ የሚቀርበው 2) An application for cancellation
(a) Bu’uura unkaa mirkanaa’eeti-
inii fi ማመልከቻ፦ of registration shall be made:
(b) Namni galmaa’e seerota ta- (ሀ) በፀደቀው ቅጽ መሠረት፤ እና
(a) In the approved form; and
aksii hundaan dirqama (b) Within 30 (Thirty) days of
(ለ) የተመዘገበው ሰው በሁሉም የታክስ
galmaa’uu irratti buufame the person ceasing to be re-
guyyaa addaan cite irraa ee- ሕጐች የተጣለበት የመመዝገብግዴታ quired to be registered for
galee guyyoota 30 keessatti ከተቋረጠበት ቀን አንስቶ ባሉት # the purposes of all the tax
yookiin yeroo dabalataa Ab- laws or within such further
baan Taayitichaa kennu kees- ቀናት ውስጥ ወይም ባለሥልጣኑ
satti dhiyaachuu qaba. በሚሰጠው ተጨማሪ ጊዜ ውስጥ
time as the Authority may
3) Namni tokko akkaataa Keewwa- allow.
መቅረብ አለበት፡፡
ta kana Keewwata Xiqqaa 1 tiin 3) An application by a person under
iyyata yoo dhiyeesse seera taak- 3) አንድ ሰው በዚህ አንቀጽ ንዑስ አንቀጽ (1) sub-article (1) of this Article shall
sii birootiin galmee taaksii addaa መሠረት ማመልከቻ ካቀረበ በሌላ የታክስ be treated as satisfying any obli-
tokkoof taasifame akka haqamuuf ሕግ ለአንድ የተለየ ታክስ የተደረገው gation of the person to apply for
dabalee akka iyyatetti fudhatama. cancellation of the person’s regis-
4) Namni tokko akkaataa Keewwa- ምዝገባ እንዲሰረዝለት ጭምር እንዳመለከተ
tration for the purposes of a par-
ta kana Keewwata Xiqqaa 1tiin ተደርጎ ይወሰዳል፡፡
iyyata yoo dhiyeessu Abbaan Ta- ticular tax under another tax law.
ayitichaa namni kun hojii isaa 4) አንድ ሰው በዚህ አንቀጽ ንዑስ አንቀጽ (1) 4) The Authority shall, by notice in
kan dhaabe ta’uu fi seerota taaksii መሠረት ማመልከቻ ሲያቀርብ ባለሥልጣኑ writing, cancel the Registration
hundaan dirqama galmaa’uu kan ይህ ሰው ሥራውን ያቆመ መሆኑንና of a person who has applied un-
hin qabne ta’u isaa erga mirkan- der sub-article (1) Of this Article
eessee booda nama kanaaf beek- በሁሉም የታክስ ሕጎች የመመዝገብ ግዴታ
when satisfied that the person has
sisa barreeffamaa kennuun gal- የሌለበት መሆኑን ካረጋገጠ በ ኋ ላ
ceased all operations and is no
mee isaa ni haqa.
5) Galmeen Keewwata kana Kee-
ለዚህ ሰው የጽሑፍ ማስታወቂያ በመስጠት longer required to be registered
wwata Xiqqaa 4 jalatti ibsame ምዝገባውን ይሰርዘዋል፡፡ for the purposes of all the tax
haqamuu beeksifni isaa ibsu 5) በዚህ አንቀጽ ንዑስ አንቀጽ (4) laws.
yeroo iyyatichi dhiyaatee eegalee የተመለከተው ምዝገባ የተሠረዘ መሆኑን
5) A notice of cancellation of reg-
guyyoota 30(soddoma) jiran istration under sub-article (4)
keessaatti iyyatichaaf kennuun የሚገልፀው ማስታወቂያ ማመልከቻው
of this Article shall be served on
kan irra jiru yoo ta’u, Abbaan Ta- ከቀረበበት ጊዜ ጀምሮ ባሉት # (ሠላሳ) the applicant within 30 (Thirty)
ayitichaas yeroo iyyanni naaf haa ቀናት ለአመልካቹ መሰጠት የሚኖርበት days of receipt of the application
haqamuu dhiyaate irraa eegalee
guyyoota 90’n (sagaltamman) ሲሆን፣ ባለሥልጣኑም የምዝገባ ይሰረዝልኝ and the Authority may conduct
jiran keessatti dhimmoota taak- ማመልከቻው ከቀረበበት ጊዜ ጀምሮ ባሉት
a final audit of the person’s tax
sii kaffalaa taaksichaa ilaalchisee affairs within 90 (Ninety) days
((ዘጠና) ቀናት ውስጥ የታክስ ከፋዩን
odiitii dhumaa taasisuu ni dan- of service of the notice of cancel-
da’a. የታክስ ጉዳዮች በተመለከተ የመጨረሻ lation of registration.
ኦዲት ሊያደርግ ይችላል፡፡
Labsii Lak. 203/2009 Fuula 21 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ @1 Proclamation No. 203/2017 page 21
6) Akkaataa Keewwata kana Keew- 6) በዚህ አንቀጽ ንዑስ አንቀጽ (1) 6) If a person has failed to apply
wata Xiqqaa 1 jalatti tumameen for cancellation of the person’s
በተደነገገው መሠረት አንድ ሰ ው
namni tokko galmeen akka haqa- registration as required under
muuf gaaffi kan hin dhiyeess- ምዝገባ እንዲሰረዝለት ጥያቄ ያላቀረበ sub-article (1) of this Article,
ine yoo ta’e Abbaan Taayitichaa እንደሆነ ባለሥልጣኑ ይህ ሰው ሥራውን
the Authority shall, by notice
namni kun hojii isaa guutumaan
in writing to the person or the
ሙሉ በሙሉ ማቆሙን እና ለታክስ person’s tax representative,
guutuutti dhaabuu isaa fi kaayyoo cancel the registration of the
ሕጐች ዓላማ የመመዝገብ ግዴታ
seerota taaksiitiif dirqama gal- person when satisfied that the
maa’uu kan hin qabne akkasumas የሌለበት መሆኑን እንዲሁም የተፈጥሮ person has ceased all opera-
nama uumamaa yoo ta’e du’uu isaa ሰው ከሆነ መሞቱን፣ኩባንያ ከሆነም tions and is no longer required
kubbaaniyyaa yoo ta’es diigamuu to be registered for the purpos-
መፍረሱን፣ ወይም ሌላ ማንኛውም
isaa yookiin namni biroo kami- es of all the tax laws, including
yyuu jiraachuun isaa kan addaan ሰው ሕልውናው የተቋረጠ መሆኑን when the person is a natural
cite ta’uu isaa yoo itti amanu kaf- ሲያምንበት ለታክስ ከፋዩ ወይም ለታክስ person who has died, a com-
falaa taaksichaatiif yookiin bakka pany that has been liquidated,
እንደራሴው የጽሑፍ ማስታወቂያ or any other person that has
bu’aa taaksichaatiif bareeffamaan
kennuun galmicha ni haqa. በመስጠት ምዝገባውን ይሰርዛል፡፡ ceased to exist.
7) Akkaataa Keewwata kana Keew-
7) The cancellation of a person’s
7) በዚህ አንቀጽ ንዑስ አንቀጽ (4) እና (6) registration under sub-Article
wata Xiqqaa 4 fi 6tiin haqinsi gal- መሠረት የሚደረግ የአንድ ሰው ምዝገባ (4) or (6) of this Article shall
mee nama tokkoo taasifame seera include cancellation of any reg-
taaksii birootiin kaayyoo taaksii መሰረዝ በሌላ ታክስ ሕግ ለአንድ የተለየ
istration of the person for the
adda bahe tokkoof jecha galmee ታክስ ዓላማ ሲባል የተደረገ ምዝገባ purposes of a particular tax
taasifame haquus ni dabalata. መሰረዝንም ይጨምራል፡፡ under another tax law.
8) Haqiinsi galmee nama tokkoo 8) The cancellation of a person’s
raawwatiinsa kan qabaatu beeksi- 8) የአንድ ሰው registration shall take Effect
sa haqiinsaa Abbaan Taayitichaa የምዝገባ መ ሰ ረ ዝ ተ ፈ ጻ ሚ from the date specified in the
kenne irratti guyyaa barreeffame notice of cancellation served
የሚሆነው ባለሥልጣኑ በሰጠው የስረዛ
irraa eegaleeti. on the person by the Authority.
9) Haqiinsi galmee nama tokkoo ማስታወቂያ ላይ ከተጻፈው ቀን ጀምሮ 9) When the cancellation of the
seera taaksii birootiin taaksii ነው፡፡
registration of a person in-
volves cancellation of the per-
adda bahe tokko kan ilaallatu yoo 9) የአንድ ሰው የምዝገባ መሰረዝ በሌላታክስ son’s registration for the pur-
ta’u, seera taaksii sanaan haqiin- poses of a particular tax under
ሕግ አንድን የተለየ ታክስ የሚመለከት
sa galmee ilaalchisee dirqamoota another tax law, the person
tarreeffaman guutuun dirqama ሲሆን፣ በዚያ የታክስሕግ ምዝገባ shall comply with any require-
ta’a. መሰረዝን በሚመለከት የሠፈሩትን ments relating to cancellation
ግዴታዎች ማሟላት ግዴታ ይሆናል፡፡
of that registration as specified
Kutaa Xiqqaa Lama under that other tax law.
Lakkoofsa Eenyummeessaa Kaffalaa
Taaksii ንዑስ ክፍል ሁለት SUB PART TWO
14. Lakkoofsa Eenyummeessaa Kaf- TAXPAYER IDENTIFICATION
ስለታክስ ከፋይ መለያ ቁጥር NUMBER
falaa Taaksii
Kafaltoota taaksii adda baasuuf 04. የታክስ ከፋይ መለያ ቁጥር 14. Taxpayer Identification Num-
ber
akka danda’amu Abbaan Taayiti- ታክስ ከፋዮችን ለ መ ለ የ ት For the purposes of identifica-
chaa bu’uura kutaa xiqqaa kana እንዲቻል ባለሥልጣኑ በዚህ ምዕራፍ tion, the Authority shall issue a
keessatti tumaameen, kaayyoo number, to be known as a tax-
seeroota taaksiitiif jecha nama በተደነገገው መሠረት ለታክስ ሕጐች
payer identification number
galmaa’eef lakkoofsa eenyum- ዓላማ ሲባል ለተመዘገበ ሰው የታክስ (“TIN”), in accordance with
meessaa kaffalaa taaksii kan jed- ከፋይ መለያ ቁጥር በሚል this chapter to a taxpayer reg-
hame ni kenna. Kaffalaan taaksi- istered for the purposes of the
የሚታወቅ ቁጥር ይሰጣል፣ ታክስ ከፋዩም tax laws and the taxpayer shall
chaas lakkoofsa eenyummeessaa
kaffalaa taaksii isaa akkaataa የታክስ ከፋይ መለያ ቁጥሩን የታክስ ሕጎች use the TIN as required under
seerota taaksii jalatti tumameen በሚያዙት መሠረት መጠቀም አለበት፡፡ the tax laws.
fayyadamuu qaba.
15. Lakkoofsa Eenyummeessaa Kaf- 05. የታክስ ከፋይ መለያ ቁጥር ስለመስጠት 15. Issue of a TIN
falaa Taaksii Kennuu 1) ባለሥልጣኑ በዚህ አዋጅ አንቀጽ 01 1 ) T h e Au t h o r i t y s h a l l i s s u e
1) Abbaan Taayitichaa akkaataa a TIN to a taxpayer reg-
Labsii kana keewwata11 tiin መሠረት ለታክስ ሕጎች ዓላማ ሲባል
istered for the purposes
kaayyoo seerota taaksiitiif jecha ለተመዘገቡ ሰዎች የታክስ ከፋይ መለያ
of the tax laws under Ar-
namoota galma’aniif lakkoofsa ቁጥር አዘጋጅቶ ይሰጣል፡፡
eenyummeessaa kaffalaa taaksii ticle 11 of this Proclama-
qopheessee ni kenna. 2) ለሁሉም የታክስ ሕጎች አንድ tion.
2) Seerota taaksii hundaaf lakkoof- የታክስ ከፋይ መለያ ቁጥር የሚሰጥ 2) A TIN shall be issued for
si eenyummeessaa kaffalaa taaksii ሲሆን አንድ ታክስ ከፋይ በማንኛውም ጊዜ the purposes of all tax
tokko kan kennamu yoo ta’u, kaf- laws and a taxpayer shall
አንድ የታክስ ከፋይ መለያ ቁጥር ብቻ
falaan taaksii tokko yeroo kamit- have only one TIN at any
tiyyuu lakkoofsa eenyummeessaa ይኖረዋል፡፡
time.
kaffalaa taaksii tokko qofa qabaata. 3) ባለሥልጣኑ ለታክስ ከ ፋ ዩ 3) The Au t h o r i t y issues
3) Abbaan Taayitichaa kaffalaa taak- የታክስ መለያ ቁጥር የሚሰጠው a TIN to a taxpayer by
siitiif lakkoofsa eenyummeessaa
የታክስ ከፋይ መለያ ቁጥር ማስታወቂያ ser ving the taxpayer
kaffalaa taaksii kan kennu beek-
isisa lakkoofsa eennyummeessaa በመላክ ይሆናል፡፡
with written notice of
kaffalaa taaksii erguudhaan ta’a. the TIN.
16. Itti Fayyadama Lakkoofsa 06. የታክስ ከፋይ መለያ ቁጥር አጠቃቀም 16. Us e o f a T I N
Eenyummeessaa Kaffalaa Taaksii 1) የታክስ ከፋይ መለያ ቁጥር የተሰጠውሰው 1) A taxpayer who has been
1) Naminni lakkoofsa eenyummees- የታክስ ከፋይ መለያ ቁጥሩን በማንኛውም issued with a TIN shall
saa kaffalaa taaksii kennameef state the TIN on any tax
lakkoofsa eenyummeessaa kaf- የታክስማስታወቂያ፣ማስታወቂያ ወይም
declaration, notice, or
falaa taaksii isaa beeksisa taaksii, ለታክስ ሕግ ዓላማ ሲባል በሚቀርብ
other document filed or
beeksisa yookiin kaayyoo seera ወይም ጥቅም ላይ በሚውል ሰነድ ወይም
taaksii kamiiniyyuu sanada dhi- used for the purposes of
yaatu yookiin hojii irra ooluun በታክስ ሕግ መሠረት በሚዘጋጅ ሰነድ ላይ a t a x l a w, o r a s o t h e r w i s e
yookiin bu’uura seera taaksiitiin መግለጽ ይኖርበታል፣ እንዲሁም ታክስ r e q u i r e d u n d e r a t a x l a w,
sanada qophaa’u irratti ibsuu qa- ከፋዩ ታክስ ቀንሶ የማስቀረት ግዴታ including supplying the
bata. Akkasumas kaffalaan taaksii TIN to a withholding
ባለበትሰው ክፍያዎች በሚፈጽምለት ጊዜ
nama taaksii hir’isee hambisuuf agent in respect of pay-
dirqama qabuuf kaffaltiin yam- የታክስ ከፋይ መለያ ቁጥሩን መስጠት
ments made by the agent
muu raawwatamuuf lakkoofsa አለበት፡፡ t o t h e t a x p a y e r.
eenyummeessaa kaffalaa taaksii 2) የንግድ ሥራ ለመሥራት ፈቃድ 2) A taxpayer applying for
isaa kennuu qaba.
2) Kaffalaan taaksii hojii daldalaa ይሰጠው ዘንድ ማመልከቻ የሚያቀርብ a license to carr y on a
hojjechuuf heeyyamni akka ken- ታክስ ከፋይ ፈቃድ ለሚሰጠው ባለሥልጣን
business or occupation
namuuf iyyata dhiyeessu Abbaa shall be required to sup-
የታክስ ከፋይ መለያ ቁጥሩን መስጠት
Taayitaa heeyyama kennuuf lak- p l y t h e t a x p a y e r ’s T I N t o
koofsa eenyummeessaa kaffalaa አለበት፡፡ t h e l i c e n s i n g a u t h o r i t y.
taaksii isaa kennuu qaba. 3) ታክስ ከፋዩ በዚህ አንቀጽ ንዑስ 3) A taxpayer shall supply
3) Kaffalaan taaksii akkaataa Keew- አንቀጽ (2) በተመለከተው መሠረት t h e t a x p a y e r ’s T I N o n a
wata kan Keewwata Xiqqaa 2tiin renewal of a license re-
ፈቃዱን በሚያድስበት ጊዜ
eeyyama isaa yoo haaromsu lak-
ferred to in sub-article
koofsa eenyummeessaa kaffalaa የታክስ ከፋይ መለያ ቁጥር ማቅረብ
taaksii isaa dhiyeessuun kan irraa
(2) of this Article only
የሚጠበቅበት የመጀመሪያ የፈቃድ
eegamu erga iyyatni heeyyamaa i f t h e t a x p a y e r ’s T I N h a s
ማመልከቻ ከቀረበ ወዲህ የታክስ ከፋይ changed since the origi-
inni jalqabaa dhiyaatee booda,
lakkoofsi eenyummeessaa kaffa- መለያ ቁጥሩ የተቀየረ እንደሆነ ብቻ ነው፡፡ nal application of the li-
laa taaksichaa kan jijjirame yoo cense.
ta’e qofa.
4) Qaamni mootummaa heeyyama 4) የንግድ ወይም የሥራ ፈቃድ የሚሰጥ 4) A licensing authority issu-
daldalaa yookiin hayyama hojii ing a license to carrying on a
kennu kaffalaan taaksichaa lak- የመንግሥት አካል ወይም ተቋም ታክስ
koofsa eenyummeessaa kaffalaa ከፋዩ የታክስ ከፋይ መለያ ቁጥሩን
business or occupation shall
taaksii isaa osoo hin dhiyeessiin not issue a license to a tax-
heeyyama kennuu hin danda’u. ሳያቀርብ ፈቃድ መስጠት አይችልም፡፡
payer unless the taxpayer has
5) Tumaan Keewwata kana Keew- 5) የዚህ አንቀጽ ንዑስ አንቀጽ (6) ድንጋጌ
wataXiqqaa 6 akkuma eegametti supplied their TIN.
ta’ee, nama lakkoofsa eenyum- እንደተጠበቀ ሆኖ፣ የታክስ ከፋይ መለያ 5) A TIN is personal to the tax-
meessaa kaffalaa taaksii ken- ቁጥር ለተሰጠው ሰው ብቻ የሚያገለግል payer to whom it has been is-
nameef qofa kan tajaajilu waan
ta’eef nama birootiin faayidaa irra ስለሆነ በሌላ ሰው ጥቅም sued and, subject to sub-ar-
ooluu hin danda’u. ላይ ሊውል አይችልም፡፡
ticle (6) of this Article shall
6) Bakka bu’aan taaksii heeyyamnni not be used by another per-
kan kennameef, lakkoofsa eenyum- 6) የታክስ ወኪል የአንድን ሰው የታክስ
meessaa kaffalaa taaksii nama tok- son.
ከፋይ መለያ ቁጥር ሊጠቀምበት 6) The TIN of a taxpayer may be
koo itti fayyadamuu kan danda’u:
(a) Namni abbaa lakkoofsa የሚችለው፦ used by a licensed tax Agent
eenyummeessaa kaffalaa ta- when:
aksichaa ta’e bakka bu’aan ta- (ሀ) የታክስ ከፋይ መለያ ቁጥሩ ባለቤት
aksii eeyyamni kennameef, የሆነው ሰው የታክስ ወኪል የታክስ (a) The tax payer has given
lakkoofsa eenyummeessaa kaf- written permission to the
falaa taaksichaatti fayyadamuu መለያ ቁጥሩን ለመጠቀም እንዲችል
Licensed tax agent to use
akka danda’u barreeffamaan በጽሑፍ ሲፈቅድለት፤ እና
yoo heeyyamuuf : fi the TIN; and
(b) Bakka bu’aan taaksii heeyyam- (ለ) የታክስ ወኪሉ የታክስ ከፋይ (b) The licensed tax agent
ni kennameef lakkoofsa መለያ ቁጥሩን ለታክስ ከፋይ uses the TIN only in re-
eenyummeessaa kaffalaa ta-
aksichaa dhimmota taaksii ab- መለያ ቁጥሩ ባለቤት የታክስ spect of the tax affairs of
baa lakkoofsa eenyummeessaa ጉዳዮች ብቻ ሲጠቀምበት ነው፡፡
the taxpayer.
kaffalaa taaksichaatiif qofa yoo
fayyadamudha.
17. Cancellation of a TIN
17. Lakkoofsa Eenyummeessaa Kaf- 07. የታክስ ከፋይ መለያ ቁጥርን ስለመሰረዝ 1. The Authority shall, by no-
falaa Taaksii Haquu 1) ባለሥልጣኑየሚከተሉት ሁኔታዎች tice in writing, cancel the
1) Abbaan Taayitichaa haalonni ar- TIN of a taxpayer when sat-
maan gadii yoo muudatan akeek- ሲያጋጥሙ የጽሑፍ ማስጠንቀቂያ
kachiisa barreeffamaa kennuun በመስጠት የአንድን ሰው የታክስ
isfied that:
lakkoofsa eenyummeessaa kaffa- (a) Thetaxpayer’s registra-
laa taaksii nama tokko haquu ni ከፋይ መለያ ቁጥር ለመሠረዝ ይችላል፦
tion has been cancelled
danda’a: (ሀ) በዚህ አዋጅ አንቀጽ 01 መሠረት
(a) Akkaataa Labsii kana Keew- under Article 11 of this
wata 11tiin galmeen kaffalaa የታክስ ከፋዩ ምዝገባ ሲሰረዝ፤ Proclamation;
taaksichaa yoo haqamu; (ለ) የታክስ ከፋዩ እውነተኛ ማንነትባልሆነ (b) A TIN has been issued
(b) Eenyummaa kaffalaa taaksi-
chaa dhugaa kan hin taaneen ማንነት የታክስ ከፋይ መለያ ቁጥሩ
to the taxpayer under an
lakkoofsi eenyummeessaa Identity that is not the
kaffalaa taaksii kan kenna- የተሰጠ እንደሆነ፤
taxpayer’s true identity;
meef yoo ta’e; (ሐ) ታክስ ከፋዩ ጥቅም ላይ ያለ ሌላ
(c) Kaffalaan taaksichaa lakkoof- or
sa eenyummeessaa kaffalaa የታክስ ከፋይ መለያ ቁጥር ያለው (c) Thetaxpayer had been
taaksii biroo faayidaa irra እንደሆነ፡፡ previously issued with a
oolaa jiru kan qabu yoo ta’e. TIN that is still in force.
2) Abbaan Taayitichaa yeroo kami- 2) ባለሥልጣኑበማንኛውም ጊዜ የጽሑፍ
yyuu akeekachiisa barreeffamaa ማስጠንቀቂያ በመስጠት የአንድን ሰው
2) The Authority may, at any
kennuun lakkoofsa eenyummees- time, by notice in writing,
saa kaffalaa taaksii nama tokkoo የታክስ ከፋይ መለያ ቁጥር በመሰረዝ
Cancel the TIN issued to a
haquun lakkoofsa eenyummees- አዲስ የታክስ መለያ ቁጥር ሊሰጠው
saa kaffalaa taaksii haaraa kennu- taxpayer and issue the tax-
ufii ni danda’a. ይችላል፡፡ payer with a new TIN.
Kutaa Xiqqaa Sadii ንዑስ ክፍል ሦስት Sub Part Three
Bakka Bu’oota Taaksii Tax Representatives
የታክስ እንደራሴዎች
18. Dirqamoota Bakka Bu’oota Taaksii 18. Obligations of Tax Representa-
1) Bakka bu’aan taaksii tokko beek- 01. የታክስ እንደራሴዎች ግዴታዎች tives
sisa taaksii dhiyeessuu fi taak- 1) አንድ የታክስ እንደራሴ የታክስ ማስታወቂያ 1) A tax representative of a tax-
sii kaffaluus dabalatee dirqama payer shall be responsible for
seerri taaksii kaffalaa taaksichaa ማቅረብንና ታክስ መክፈልንም ጨምሮ የታክስ
performing any obligation im-
irratti gatu kamiyyuu bahuuf itti ሕግ በታክስ ከፋዩ ላይ የሚጥለውን ማንኛውም posed by a tax law on the tax-
gaafatamummaa qaba. ግዴታ የመወጣት ኃላፊነት አለበት፡፡ payer, including the filing of tax
2) Kaffalaan taaksii tokko bakka declarations and payment of
bu’oota taaksii lamaa fi isaa ol kan 2) አንድ ታክስ ከፋይ ሁለትና ከሁለት
tax.
qabu yoo ta’e, tokkoon tokkoon በላይ የታክስ እንደራሴዎች ያሉት 2) When there are two or more tax
bakka bu’a taaksii dirqamoota እንደሆነ እያንዳንዱ የታክስ እንደራሴ representatives of a taxpayer,
Keewwata kana jalatti tumamaniif each tax representative shall be
itti gaafatamummaa dhuunfaa በዚህ አንቀጽ ለ ተ መ ለ ከ ቱ ት
jointly and severally liable for
fi waliinii ni qabaatu. Ta’us bak- ግዴታዎች የአንድነትና የነጠላ ኃላፊነት any obligations referred to in
ka bu’oota taaksii keessaa tokko
አለበት፣ ሆኖም ግን ከታክስእንደራሴዎቹ this Article but the obligations
dirqamoota bakka bu’iinsa ta-
aksichaa bahachuu ni danda’a. መካከል አንዱ የታክስ ወኪል ግዴታዎችን may be discharged by any of
3) Tumaan Keewwata kana Keew- them.
መወጣት ይችላል፡፡ 3) Except as provided otherwise
wata Xiqqaa4 akkuma eegamet-
ti ta’ee, seera taaksiitiin haala 3) የዚህ አንቀጽ ንዑስ አንቀጽ (4)ድንጋጌ under a tax law and subject to
birootiin kan tumame yoo ta’e እንደተጠበቀ ሆኖ በታክስ ሕግ በሌላ ሁኔታ sub-article (4) of this Article,
malee, bu’uura Keewwata kana any tax that, by virtue of sub-ar-
ካልተደነገገ በስተቀር በዚህ አንቀጽ ንዑስ
Keewwata Xiqqaa1tiin taaksiin ticle (1) of this Article, is pay-
bakka bu’aa taaksiitiin kaffalamuu አንቀጽ (1) መ ሠ ረ ት able by the tax representative of
qabu, hanga maallaqaa qabeenyaa በታክስ እንደራሴ መከፈል የሚኖርበት a taxpayer shall be recoverable
to’annoo yookiin qabiyyee bakka from the tax representative only
ታክስበታክስ እንደራሴው ይዞታ
bu’aa taaksichaa jala jiru irraa sas- to the extent of the monies or
saabuu qaba. ወይም ቁጥጥር ሥር ባለው assets of the taxpayer that are
4) Tumaan Keewwata kana Keew- ገንዘብ ወይም ሀብት መጠን ከታክስ in the possession or under the
wata Xiqqaa 5 akkauma eegamet- control of the tax representa-
እንደራሴው መሰብሰብ አለበት፡፡
ti ta’ee, taaksiin bakka bu’aa tative.
aksiitiin kaffaalamuu qabu osoo 4) የዚህ አንቀጽ ንዑስ አንቀጽ (5) 4) Subject to sub-article (5) of
hin kaffalamiin yoo hafe, bakka ድንጋጌእንደተጠበቀ ሆኖ፣ በታክስ this Article, a tax represen-
bu’aan taaksichaa bakka bu’aa tative shall be personally lia-
እንደራሴው መከፈል የነበረበት ታክስ
ta’uu isaatiin taaksicha kaffaluuf ble for the payment of any tax
itti gaafatamummaa dhuunfa ሳይከፈል ሲቀር የታክስ እንደራሴው በታክስ due by the tax representative in
qabu: እንደራሴነቱ ታክሱን ለመክፈል የግል that capacity when, while the
(a) Maallaqa taaksiin itti kaf-
ኃላፊነት የሚኖርበት የታክስ እንደራሴው፦
amount remains unpaid, the
falamu kan fudhate yookiin tax representative:
fudhachuu danda’uu kan bal- (ሀ) የተቀበለውን ወይም ሊቀበለው (a) Alienates, charges, or dis-
leesse, kaayyoo birootiif kan የሚችለውንና ታክስ የሚከፈልበትን poses of any moneys re-
oolche yookiin kan dabarse ceived or accrued in respect
ገንዘብ ያጠፋ፣ ለሌላ ዓላማ ያዋለ
yoo ta’e; of which the tax is payable;
(b) Qabeeny kaffalaa taaksichaa ወይም ያስተላለፈ እንደሆነ፤ (b) Disposes of or parts with
kan ta’ani fi to’annoo qabiyy- (ለ) የታክስ ከፋዩ ሀብት የሆኑ እና በታክስ any moneys or funds be-
ee bakka bu’aa taaksichaa jala longing to the taxpayer that
እንደራሴው ይዞታ ሥር የነበሩ ወይም
kan turan yookiin yeroo taak- are in the possession of the
siin itti kaffalamu qabu booda ታክስ መከፈል ከነበረበት ጊ ዜ tax representative or which
qabiyyee isaa jala kan ta’an fi በኋላ በይዞታው ሥ ር come to the tax representa-
qabeenyota yookiin mallaqa tive after the tax is payable,
kaffaltii taaksiitiif oluu dan- የሆኑ እና ለታክሱ ክፍያ ሊውሉ
when such tax could legally
da’an kan dabarse yookiin የሚችሉ ንብረቶችን ወይም ገንዘብ have been paid from or out
gar-tokkeen nama biroof kan ያስተላለፈ ወይም በከፊል ለሌላ የሰጠ of such moneys or funds.
kenne yoo ta’e.
እንደሆነ ነው፡፡
5) Bakka bu’aan taaksichaa akkaataa 5) የታክስ እንደራሴው በዚህ አንቀጽ 5) A tax representative shall not
keewwata kana keewwata Xiqqaa ንዑስ አንቀጽ (4) መሠረት ለታክስ ክፍያ be personally liable for tax un-
4tiin kaffaltii taaksiitiif itti gaafat- der sub-article (4) of this Arti-
amummaa dhuunfaa kan hin qa- የግል ኃላፊነት የማይኖርበት፦
cle if:
baanne: (ሀ) በታክስ እንደራሴው የተከፈለው
(a) Maallaqani bakka bu’aa ta- (a) The monies were paid by
ገንዘብ የዋለው ለታክስ ከፋዩ the tax representative on
aksichaatiin kaffalameef faay-
idaa kaffalaa taaksichaatiif ጥቅም ሲሆንና የተከፈለው behalf of a taxpayer and
kan oole yoo ta’ee fi maallaqni ገንዘብ በሕግ ከታክስ ከፋዩ ታክስ the amount paid has a legal
kaffalame seeraan dirqama የመክፈል ግዴታ ቅድሚያ ሲኖረው፤ priority over the tax pay-
kaffalaa taaksii taaksii kaffa- able by the taxpayer; or
luuf qabu dursa kan qabu yoo ወይም
(b) At the time the monies
ta’e; yookiin (ለ) ገንዘቡ በተከፈለበት ጊዜ
were paid, the tax repre-
(b) Maallaqni yeroo kaffalamut-
ti bakka bu’aan taaksii idaan
የታክስእንደራሴው ታክስ ከፋዩ sentative had no knowl-
taaksii kaffalaa taaksii irra ji- የታክስ ዕዳ ያለበት መሆኑን ካላወቀ edge, and could not
raachuu isaa kan hin beekne ወይም ሊያውቅ የማይችል ከሆነ reasonably be expected to
yookiin beekuu kan hin dan-
ነው፡፡
know, of the taxpayer’s tax
deenye yoo ta’e. liability.
6) Akkaataa keewwata kana jalatti 6) በዚህ አንቀጽ የተደነገገው የታክስ
6) Nothing in this Article re-
tumameen bakka bu’aan taaksi- እንደራሴው በታክስ ከፋዩ ላይ በታክስ ሕግ lieves a taxpayer from per-
chaa dirqama kamiyyuu seera ta-
aksiitiin kaffalaa taaksichaa irratti
የተጣለውን ማንኛውንም ግዴታ ሳይወጣ forming any obligation im-
gatame osoo hin bahatiin yoo ቢቀር ታክስ ከፋዩ ካለበት ማንኛውም posed on the taxpayer under a
hafe dirqama kamiyyuu kaffalaan ግዴታ ነፃ ሊያደርገው አይችልም፡፡ tax law that the tax representa-
taaksii qabu irraa bilisa taasisuu tive of the taxpayer has failed
hin danda’u. to perform.
ክፍል አራት
Kutaa Afur ስለሰነዶች Part Four
Sanadoota
09. መዝገብ የመያዝ ግዴታዎች Documents
19. Dirqama Galmee Qabachuu
1) Kaayyoo seera taaksiitiif jecha 1) ለታክስ ሕግ ዓላማ ሲባል አንድ ታክስ 19. Record-keeping Obligations
kaffalaan taaksii tokko sana- 1) A tapager shall, for the pur-
ከፋይ በታክስ ሕግ መያዝ ያለባቸውን
doota akkaataa seera taaksiitiin poses of a tax Law, maintain
ሰነዶች በኤሌክትሮኒክ መልክ ጨምሮ
qabamuu qaban bifa elktiroon- such documents (including in
iksiitiin dabalatee dirqama qaba- የመያዝ ግዴታ ያለበት ሲሆን እነዚህም electronic format) as may be
chuu kan qabu ta’ee, sanadoonni ሰነዶች የሚያዙት በኦሮምኛ ሆኖ የታክስ required under the tax law and
kunis kan qabaman Afaan Oro- the documents shall be main-
ከፋዩን የታክስ ግዴታ በግልጽለማረጋገጥ
mootiin ta’ee, haala dirqama kaf-
falaa taaksii ifatti mirkaneessuu በሚቻልበት ሁኔታ፤ በእንግሊዝኛ ሊሆን
tained in Oromifa, in a man-
danda’uun Afaan Ingiliizitiis ta’uu ner so as to enable the taxpay-
ይችላል፡፡
ni danda’a. er’s tax liability English to be
2) በታክስ ሕግ በሌላ አኳኋን ካልተደነገገ readily ascertained.
2) Seera taaksiitiin haala birootiin
yoo tumame malee tumaan kee- በስተቀር የዚህ አንቀጽ ንዑስ አንቀጽ 2) Subject to sub-article (3) of
wwata kana keewwata xiqqaa 3 (3) ድንጋጌ እንደተጠበቀ ሆኖ አንድ this Article or a tax law pro-
akkuma eegametti ta’ee, kaffalaan viding otherwise, a taxpayer
ታክስ ከፋይ በዚህ አንቀጽ
taaksii tokko sanadoota akkaataa
shall retain the documents
keewwata kana keewwata xiqqaa ንዑስ አንቀጽ (1) የተመለከቱትን ሰነዶች
1tiin ibsaman kanneen armaan referred to in sub-article (1) of
ከሚከተሉት ረጅም ለሆነው ጊዜ ይዞ
gadii yeroo dheeraatiif tursiisuuf this Article for the longer of:
dirqama qabu: የማቆየት ግዴታ አለበት፦ (a) The record-keeping pe-
(a) Hanga yeroo sanada qa- (ሀ) በንግድ ሕግ ለ ተ ወ ሰ ነ ው riod specified in the
batanii turuu seera daldalaa የሰነድ መያዣ የጊዜ ርዝማኔ፤ Commercial Code; or
keessatti murtaa’e: yookiin
ወይም
(b) Sanadootni yeroo taaksii (ለ) ሰነዶቹ አ ግ ባ ብ ነ ት b) 5 (Five) years from the date
rogummaa qabaniin beeksisa በሚኖራቸው የታክስ ጊ ዜ
that the tax declaration for
taaksii Abbaa Taayitichaatiif the tax period to which
የታክስ ማስታወቂያ ለባለሥልጣኑ
guyyaa itti dhiyaate irraa ee- they relate was filed with
galee waggoota 5(shan) niif ; ከቀረበበት ቀን ጀምሮ ለአምስት the Auth`ority.
3) Yeroon Keewwata kana keewwa- ዓመታት፡፡ 3) When, at the end of the period
ta Xiqqaa 2 jalatti ibsame erga referred to in sub-article(2) Of
3) በዚህ አንቀጽ ንዑስ አንቀጽ (2)
xummuramee booda bu’uura
this Article, a document is nec-
labsichaatiin falmii taasifamuuf የተመለከተው ጊዜ ከተጠናቀቀ በኋላ
yookiin yeroo Keewwata kana essary for a proceeding under
በአዋጁ መሠረት ለሚደረግ ክርክር ወይም
Keewwata Xiqqaa 2 jalatti ib- the Proclamation or any other
በዚህ አንቀጽ ንዑስ አንቀጽ (2)
same dura bu’uura seera hojii law commenced before the end
irra ooleetiin falmii taasifamuuf ከተመለከተው ጊዜ በፊት ተግባራዊ of the period, the taxpayer shall
sanadichi kan barbaachisu yoo በሆነ ሕግ መሠረት ለሚደረግ ክርክር retain the document until the
ta’u kaffalaan taaksichaa hanga ሰነዱ የሚያስፈልግ ሲሆን ታክስ ከፋዩ proceeding and any related pro-
falmiiwwan hundinuu xummur- ceedings have been completed.
amanitti sanadicha qabee tursii- ሁሉም ክርክሮች እስከሚጠናቀቁ ጊዜ
4) When a document referred to
suuf dirqama qaba. ድረስ ሰነዱን ይዞ የማቆየት ግዴታ አለበት፡፡
sub-article (1) of this Article is
4) Sanadni Keewwata kana Keew- 4) በዚህ አንቀጽ ንዑስ አንቀጽ (1) የተመለከተው
wata Xiqqaa 1 jalatti ibsameen not in Oromifa , the Authority
qophaa’ee kan hin dhihaanne yoo ሰነድ በኦሮምኛ ቋንቋ ተዘጋጅቶ ካልቀረበ may, by notice in writing, re-
ta’e, beeksisa barreeffamaan Abbaa በባለሥልጣኑ በጹሁፍ በ ሚ ሰ ጥ quire the taxpayer to provide,
Taayitichaatiin kennamuun yeroo ማስታወቂያ በሚወስነው ጊዜ ውስጥ ሰነዱ at the taxpayer’s expense, a
murtaa’ee keessatti sanadichi tur- translation into Oromifa by a
በባለሥልጣኑ ተቀባይነት ባለው ተርጓሚ
jumaanaa Abbaa Taayitichaa bi- translator approved by the Au-
ratti fudhatama qabu biratti baasii በታክስ ከፋዩ ወጪ ወደ ኦሮምኛ ቋንቋ
thority by the date specified in
kaffalaa taaksichaatiin gara afaan ተተርጉሞ እንዲቀርብ ባለሥልጣኑ the notice.
Oromootti hiikamee akka dhi- ታክስ ከፋዩን ሊያዘው ይችላል፡፡ 5) Not withstanding the provi-
haatu Abbaan Taayitichaa kaffalaa
taaksichaa ajajuu ni danda’a. 5) በዚህ አንቀጽ ከንዑስ አንቀጽ (1) እስከ sions of sub-article (1) to (4) of
5) Keewwata kana keewwata (4) የተደነገጉት ቢኖሩም፣ባለሥልጣኑ
this Article the transfer Pricing
xiqqaa1 hanga 4tti kan tumaman Directive to be issued by the
በሚያወጣው የዋጋ ማሸጋገሪያ መመሪያ
jiraataniyyuu qajeelfama qabiin- Authority shall be applicable.
sa sanada gatii dabarsuu Abbaan ሰነድ አያያዝን በተመለከተ የተደነገጉት
Taayitichaa baasu raawwatiinsa ni ተፈፃሚነት ይኖራቸዋል፡፡ 20. Inspection of Documents
qabaata. A taxpayer required to main-
@. ሰነዶችን ስለመመርመር tain documents under a tax
20. Sanadoota Qorachuu
law shall make the documents
Bu’uura seera taaksiitiin kaffalaan በታክስ ሕግ መሰረት ሰነዶችን እንዲይዝ
taaksii sanadoota akka qabaatuuf
available for inspection at all
የሚገደድ ታክስ ከፋይ በዚህ አዋጅ አንቀጽ
dirqisiifamu, yeroo sababaawaa reasonable times by the Au-
kamiyyuu Labsii kana keewwa- 09 በተመለከተው በማንኛውም ምክንያታዊ thority during the period spec-
ta 19 jalatti ibsameen sanadoo- ጊዜ ውስጥ ሰነዶቹን ለባለሥልጣኑ ified in Article 19 of this Proc-
ta qorannoo Abbaa Taayitichaaf ምርመራ ዝግጁ የማድረግ ግዴታ አለበት፡፡ lamation.
qopheessuuf dirqama qaba.
21. Receipts
21. Nagaheewwan @1. ደረሰኞች 1) A taxpayer that has the obli-
1) Kaffalaan taaksii galmee herregaa 1) የሂሳብ መዝገብ የመያዝ ግዴታያለበት gation to maintain books of
qabaachuuf dirqama qabu osoo
ታክስ ከፋይ ደረሰኞች ከማሳተሙ በፊት account shall register with the
nagaheewwan hin maxxansiisiin
dura akaakuu fi baay’ina naga- የእነዚህን ደረሰኞች ዓይነትና ብዛት Authority the type and quan-
heewwan kanaa Abbaa Taayiti- tity of receipts before having
ባለሥልጣኑ ማስመዝገብ አለበት፡፡
chaa biratti galmeessisuu qaba. such receipts printed.
2) Namni tajaajila maxxansaa kennu 2) ማንኛውም የህትመት አገልግሎት 2) Any person operating a printing
kamiyyuu nagaheewwan maxx- የሚሰጥ ሰው ደረሰኞችን ለማሳተም press engaged by a taxpayer to
ansiisuuf kaffalaa taaksii irraa ከታክስ ከፋዩ ጥያቄ ሲቀርብለት ደረሰኞቹን print receipts shall ensure that
gaaffin yoo dhihaatuuf nagahi-
cha maxxansuun dura akaakuu fi ከማተሙ በፊት የእነዚህደረሰኞች the type and quantity of receipts
hangi nagaheewwan kanaa Abbaa ዓይነትና መጠን በባለሥልጣኑ የተመዘገቡ are registered with the Authority
Taayitichaatiin galmaa’uu isaanii መሆናቸውን ማረጋግጥ አለበት፡፡ before printing the receipts.
mirkaneeffachuu qaba. 3) ማንኛውም የሂሣብ መዝገብ የመያዝ 3) Any taxpayer that has an obli-
3) Kaffalaan taaksii galmee herre- ግዴታ ያለበት ታክስ ከፋይ gation to maintain books of ac-
gaa qabachuuf dirqama qabu ka-
miyyuu gurgurtaa raawwatuuf
ለሚያከናውነው ግብይት ደረሰኝ የመስጠት count shall issue a receipt for any
dirqama nagahee kennuu qaba. ግዴታ አለበት፡፡ transaction.
4) Abbaan Taayitichaa raawwii keew- 4) ባለሥልጣኑ ለዚህ አንቀጽ አፈጻጸም 4) The Authority shall issue di-
wata kanaatiif qajeelfama ni baasa. የሚያግዙ መመሪያዎችን ያወጣል፡፡ rectives for the implementa-
tion of this Article.
22. Meeshaa Gurgurtaa Galmeessuu
1) Manni Maree Bulchiinsa Naan- @2. የሽያጭ መመዝገቢያ መሣሪያዎች
nichaa meeshaa gurgurtaa gal- 1) የክልሉ መስተዳደር ምክር ቤት 22. Sales Register Machines
meessu ilaalchisee dambii ni baasa. የሽያጭ መመዝገቢያ መሣሪዎችን 1) The Council of regional govern-
2) Dambii armaan gadii tumuu ni የሚመለከት ደንብ ያወጣል፡፡ ment shall issue Regulation on
danda’a: 2) ደንቡ የሚከተሉትን ጉዳዮች ሊደነግግ Sales Register Machines.
(a) Kaffaltoonni taaksii mee-
shaa gurgurtaa galmeessuu
ይችላል፦ 2) The Regulation may provide for
fayyadamuuf dirqama akka (ሀ) ታክስ ከፋዮች የ ሽ ያ ጭ the following:
qaban; መመዝገቢያ መ ሳ ሪ ያ (a) The obligatory use by taxpay-
(b) Haala kaffaltoonni taaksii የመጠቀም ግዴታ እንዳለባቸው፤ ers of sales register Machines;
meeshaa gurgurtaa galmees- (ለ) ታክስ ከፋዮች የሽያጭ መመዝገቢያ (b) The conditions for the use by
sutti fayyadaman;
(c) Nagahee meeshaa gurgurtaa
መሳሪያ የሚጠቀሙበትን ሁኔታዎች taxpayers of sales Register
(ሐ) በሽያጭ መመዝገቢያ መሳሪያ ታትሞ machines;
galmeessuutiin maxxanfa-
mee bahe odeeffannoowwan የሚወጣው ደረሰኝ ሊይዛቸው (c) The information required
qabaachuu qabu; ስለሚገባ መረጃዎች፤ being included on a receipt
(d) Amaloota barbaachisoo mee- (መ) የሽያጭ መመዝገቢያ መሳሪያው produced by a sales register
shaaa gurgurtaa galmeessuu; ተፈላጊ ባህሪያት፤
(e) Dhiheessitootni meeshaa machine;
(ሠ) የሽያጭ መመዝገቢያ መሣሪያዎች
gurgurtaa galmeessuu mee- (d) The required features of
አቅራቢዎች የሚያቀርቧቸው
shaaleen dhiyeessan beeka- sales register machines;
mtii akka argataniif adeemsa መሣሪያዎች እውቅና እንዲያገኙ
(e) The process for suppliers to
hordofuu qabanii fi dirqama መከተል ስለሚገባቸው ስነ-ሥርዓት
apply for accreditation of
dhiheessitootni qaban; እና አቅራቢዎቹ ስላለባቸው ግዴታ፤
(f) Meeshaan gurgurtaa galmees- sales register machines and
(ረ) ለታክስ ከፋይ የ ተ ሸ ጠ ን
suu kaffalaa taaksiitti gurgur- the reporting obligations of
የሽያጭ መመዝገቢያ መሳሪያ
ame haala itti galmaa’u. such suppliers;
ስለሚመዘገብበት ሁኔታ፡፡
3) Raawwii Keewwata kanaatiif: (f) The registration of a sales
(a) ‘‘Meeshaa maallaqa callaa gal- 3) ለዚህ አንቀጽ አፈጻጸም፦
register machine sold to a
meessu’’ jechuun bakka naga- (ሀ)“የጥሬ ገንዘብ መመዝገቢያ
hee gurgurtaa idilee mee- መሳሪያ” ማለት በሽያጭ መደበኛ
taxpayer.
shaalee yookiin tajaajiloota ደረሰኝ ፋንታ የዕቃዎችን ወይም
3) For the purpose of this Article:
gurgurtaa kan galmeessuu fi አገልግሎቶችን ሽያጭ የሚመዘግብና
(a) “Cash register machine”
yaadannoowwan dubbisuuf ለማንበብ ብቻ የሚቻል ማስታወሻን means a machine that uses a
qofa danda’amu kan kuusuu fi firmware that is installed in
mala elektroniksiitiin Chiip- የሚያከማች በኤሌክትሮኒክስ
pii pirogiraamii ta’u kan itti ዘዴ ፕሮግራም የሚደረግ ቺፕ an electronic programmable
hidhame pirogiraama sarkii- የተገጠመበት በሰርኪዩት የተጋገረ read only memory chip and
yuutiin tolfame meeshaa ፕሮግራም የሚጠቀም መሣሪያ can record the sale of goods
fayyadamudha; ነው፤ or services in lieu of a regu-
lar sales receipt;
(b) ‘‘Meeshaa gurgurtaa naquxaa’’ (ለ)“የሽያጭ ነቁጣ መሣሪያ” ማለት ( b ) “Poi nt of s a l e m a c h i n e”
jechuun meeshaa maallaqa የጥሬ ገንዘብ መመዝገቢያ m e a n s a m a c h i n e t h at
callaa galmeessu kan bakka i s a c omput e r i z e d re -
bu’u meeshaa kompitarawaa መሣሪያን የሚተካ ኮምፕዩተራይዝድ
p l a c e m e nt f or a c a s h
ta’e yoo ta’u, ajaja maamil- የሆነ መሣሪያ ሲሆን፣ ደንበኞችን
tootaa, raawwii fi adeemsa re g i s t e r m a c h i n e a n d
ትዕዛዝ፣ የትዕዛዙን አፈጻጸምና
ajajichaa fi herraga kaardii h av i n g a d d it i on a l c a -
deebiitii fi kireediitii kan gal- ሂደትና የዴቢትና ክሬዲት ካርድ p a bi l it y t o re c ord a n d
meessuu fi hordofu meeshaa ሂሳብን የመመዝገብና የመከታተል፣ t r a c k c u s t om e r s’ or-
kuusa keessa jiru kan to’atuu fi በክምችት ያለን ዕቃ የመቆጣጠርና d e r s a n d d e bit a n d
gochaawwan kana fakkaatan c re d it c a rd a c c ou nt s ,
የመሳሰሉትን ተግባራት ለማከናወን
biroo raawwachuuf kan dan- m a n a g e i nv e nt or y, a n d
deessisu meeshaa dandeetti የሚያስችል ተጨማሪ አቅም ያለው
p e r f or m s i m i l a r f u n c -
dabbalataa qabudha; መሣሪያ ነው፤ t i on s ;
(c) ‘‘Meeshaa gurgurtaa galm-
meessu’’ jechuun meeshaa
( ሐ)“የሽያጭ መመዝገቢያ መሣሪያ” ( c ) “S a l e s re g i s t e r m a -
maallaqa callaa galmeessu ማለት የጥሬ ገንዘብ መመዝገቢያ c h i n e ,” m e a n s a c a s h
yookiin meeshaa gurgurtaa መሣሪያ ወይም የሽያጭ ነቁጣ re g i s t e r Ma c h i n e a n d a
naquxaati. p oi nt of s a l e m a c h i n e .
መሣሪያ ነው፡፡
Kutaa Shan Pa r t F i v e
Beeksisa Taaksii ክፍል አምስት Ta x D e c l a r at i on s
23. Beeksisa Taaksii Dhiyeessuu የታክስ ማስታወቂያዎች 2 3 . F i l i n g of Ta x D e c l a r at i on s
1) Namni seera taaksiitiin dirqamni
@3. የታክስ ማስታወቂያዎችን ስለማቅረብ 1 ) A t a x p ay e r re qu i re d t o
beeksisa taaksii dhiyeessuu irrattu
buufame beeksisicha bu’uura un-
f i l e a t a x d e c l a r at i on u n -
1) በታክስ ሕግ የታክስ ማስታወቂያ የማቅረብ
kaa mirkanaa’ee fi labsii kanaatiin der this pro c l a m at i on
ግዴታ የተጣለበት ሰው ማስታወቂያውን
haala dambii bahu keessatti ibsa- s h a l l f i l e t h e d e c l a r at i on
meen dhiheessuu qaba. በፀደቀው ቅጽ እና በዚህ አዋጅ መሠረት i n t h e approv e d f or m a n d
2) Keewwata kana keewwatni በሚወጣ ደንብ በተመለከተው አኳኋን i n t h e m a n n e r prov i d e d
Xiqqaa 3 akkuma eegametti ta’ee, ማቅረብ አለበት፡፡ f or i n t h e R e g u l at i on .
kaffalaan taaksii kamiyyuu yeroo 2 ) Su bj e c t t o s u b - a r t i c l e ( 3 )
2) የዚህ አንቀጽ ንዑስ አ ን ቀ ጽ
beeksisa barreeffamaa Abbaan of t h i s A r t i c l e , t h e Au -
Taayitichaa kennu keessatti ibsa- (3) እንደተጠበቀ ሆኖ፣ማንኛውም ታክስ
t h or it y m ay, by n ot i c e i n
metti: ከፋይ ባለሥልጣኑ በሚሰጠው የጽሑፍ w r it i n g , re qu i re a t a x p ay -
(a) Beeksisa taaksii,beeksisa ta-
aksii dursee Abbaa Taayiti-
ማስታወቂያ በተመለከተው ጊዜ ውስጥ፦ e r t o f i l e by t h e du e d at e
chaatiif dhiyeessee guutu; (ሀ) አስቀድሞ ለባለሥልጣኑ ያቀረበውን s e t out i n t h e n ot i c e :
yookiin የታክስ ማስታወቂያ የሚያሟላ ( a ) A f u l l e r d e c l a r at i on i n
(b) Beeksisa taaksii odeeffannoo re l at i on t o a t a x d e c l a -
የታክስ ማስታወቂያ፤ ወይም
beeksisa barreeffamaa Ab- r at i on a l re a d y f i l e d ; or
baan Taayitichaa kenne kees- (ለ) ባለሥልጣኑ በሰጠው የጽሑፍ
( b ) Su c h ot h e r t a x d e c l a -
satti ibsaman hammate dhiy- ማስታወቂያ የተመለከቱ መረጃዎችን r at i on a s t h e Aut h or it y
eessuu qaba. የያዘየታክስ ማስታወቂያ፤ማቅረብ s p e c i f i e s i n t h e n ot i c e .
3) Beeksisifni taaksii dursee dhi-
አለበት፡፡ 3 ) Su b - a r t i c l e ( 2 ) ( a ) of t h i s
haate beeksisa shallaggii taaksii
ofii kaffalaa taaksiitiin qophaa’e 3) ቀደም ሲል የቀረበው የታክስ ማስታወቂያ
A r t i c l e s h a l l n ot app l y
yoo ta’e, tumaan Keewwata kana w h e n t h e t a x d e c l a r at i on
በታክስ ከፋዩ የተዘጋጀ የራስ ታክስ
Keewwata Xiqqaa 2(a) raawwati- a l re a d y f i l e d i s a s e l f - a s -
ስሌት ማስታወቂያ ከሆነ የዚህ አንቀጽ s e s s m e nt d e c l a r at i on .
insa hin qabaatu.
ንዑስ አንቀጽ (2)(ሀ) ድንጋጌ ተፈጻሚ
አይሆንም፡፡
4) Abbaan Taayitichaa beeksisa ta- 4) ባለሥልጣኑ በታክሱ ከፋዩ ወይም 4) The Authority shall not be
aksii kaffalaa taaksiitiin yookiin በታክስ ከፋዩ ስም በቀረበ የታክስ bound by a tax declaration or
maqaa kaffalaa taaksiitiin dhi- information provided by, or on
ማስታወቂያ አይገደድም፡፡ ስለሆነም
haateen hin dirqisiifamu. Waan
behalf of, a taxpayer and the
ta’eefis Abbaan Taayitichaa odeef- ባለሥልጣኑ ባገኘው ማንኛውም
fannoo amansiisaa fi mirkanaa’uu Authority might determine a
አስተማማኝ እና ሊረጋገጥ የሚችል
danda’u argate kamiyyuu irratti taxpayer’s tax liability based
መረጃ ላይ በመመሥረት ታክስ ከፋዩ on any reliable and verifiable
hundaa ‘ee hanga taaksii kaffalaan
taaksii kaffaluu qabu murteessuu መክፈል ያለበትን የታክስ መጠን ሊወስን sources of information avail-
ni danda’a. ይችላል፡፡ able to the Authority.
5) Keewwata kana Keewwatni 5) የዚህ አንቀጽ ንዑስ አንቀጽ (6) እናየዚህ 5) Subject to sub-article (6) of this
Xiqqaa 6 fi Labsii kana Keew- Article and Article 83 of this
watni 83 akkuma eegamanitti አዋጅ አንቀጽ *3 እንደተጠበቁ
Proclamation, a taxpayer shall
ta’ee, kaffalaan taaksii kamiyyuu ሆነው፣ማንኛውም ታክስ ከፋይ sign a tax declaration filed by
beeksisa taaksii dhiyeessu irratti
mallatteessuu kan qabu yoo ta’u,
በሚያቀርበው የታክስ ማስታወቂያ ላይ him and the tax declaration
beeksifni taaksichaas beeksisichii መፈረም የሚኖርበት ሲሆን የታክስ shall contain a representation
fi sandootni wal qabatan guutuu ማስታወቂያውም፣ ማስታወቂያው by the taxpayer that the decla-
fi sirrii ta’uu isaanii ibsa kaffalaan እና ተያያዥ ሰነዶች የ ተ ሟ ሉ ና
ration, including any attached
taaksichaa ittiin mirkaneessu qa- material, is complete and accu-
baachuu qaba. ትክክለኛ መሆናቸውን ታክስ ከፋዩ
rate.
6) Kaffalaan taaksichaa: የሚያረጋግጥበትን መግለጫ መያዝ 6) When the taxpayer is:
(a) Nama dhuunfaa hin taane ; አለበት፡፡ (a) Not an individual;
(b) Nama dhuunfaa dandeetti
6) ታክስ ከፋዩ፦ (b) An incapable individual; or
hin qabne yoo ta’e; yookiin
(c) Nama dhuunfa sababa bi- (ሀ) ግለሰብ ካልሆነ፤
(c) An individual who is oth-
rootiin beeksisicha mallat- erwise unable to sign the
(ለ) ችሎታ የሌለው ግለሰብ ከሆነ፤ ወይም
teessuu hin dandeenye yoo declaration provided the
(ሐ) የታክስ ማስታወቂያውን በሌላ
ta’ee fi bakka bu’aa taaksii taxpayer has provided the
heeyyamni kennameetiif ምክንያት ለመፈረም የማይችል representative or tax agent
yookiin bakka bu’aa taak- ግለሰብ ሲሆንና ለታክስ ወኪሉ ወይም with authority in writing to
siitiif aangoo bakka bu’iin- ለታክስ እንደራሴው በጽሑፍ የውክልና sign the declaration;A tax-
saa barreeffamaan kan kenne payer’s tax representative
yoo ta’e;bakka bu’aan taaksii ሥልጣን የሰጠው ከሆነ፤የታክስ
or licensed tax agent shall
heeyyamni kennameef yooki- ከፋዩ የታክስ ወኪል ወይም የታክስ
sign the taxpayer’s tax dec-
in bakka bu’aan taaksii kaf- እንደራሴውየታክስ ማስታወቂያውን
falaa taaksichaa beeksisicha laration and make the rep-
mallatteessuu fi akkaataa ሊፈርም እና በዚህ አንቀጽ ንዑስ resentation referred to in
Keewwata kana Keewwata አንቀጽ (5) መሠረት የማረጋገጫ sub-article (5) of this Arti-
Xiqqaa 5tiin ibsa mirkanees- መግለጫ ሊሰጥ ይችላል፡፡ cle.
saa kennuu ni danda’a. 7) When a tax declaration is
7) የታክስ ማስታወቂያው በታክስ
7) Beeksifni taaksichaa bakka bu’aa signed by the taxpayer's tax
taaksii heeyyamni kennameef ከፋዩ የታክስ ወኪል ወይም በታክስ
representative or licensed tax
yookiin bakka bu’aa taaksii kaffa- እንደራሴው የተፈረመ ሲሆን ታክስ ከፋዩ agent, the taxpayer shall be
laa taaksichaatiin kan mallattaa’e
የማስታወቂያውን ይዘት እንደሚያውቅ deemed to know the contents
yoo ta’e kaffalaan taaksichaa qa-
biyyee beeksisichaa akka beekuu እና በዚህ አንቀጽንዑስ አንቀጽ (5) of the declaration and shall be
fi akkaataa Keewwata kana Kee- እንደተመለከተው ስለማስታወቂያው
treated as having made the rep-
wwata Xiqqaa 5 jalatti ibsameen resentation as to completeness
የተሟላ እና ትክክለኛ ስለመሆኑ ማረጋገጫ
beeksisichi guutuu fi sirrii ta’uu and accuracy referred to in
isaa ibsa akka kennetti lak- እንደሰጠ ይቆጠራል፡፡ sub-article (5) of this Article.
kaa’ama.
Labsii Lak. 203/2009 Fuula 30 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ # Proclamation No. 203/2017 page 30
24. Mirkaneessa Beeksisa Taaksii @4. የተፈቀደለት የታክስ ወኪል ስለሚሰጠው 24. Licensed Tax Agent Certifica-
Bakka Bu’aa Taaksii Heeyyamni የታክስ ማስታወቂያ ማረጋገጫ tion of Tax Declaration
Kennameefii Kennu 1) A licensed tax agent who pre-
1) Bakka bu’aan Taaksii heeyyamni 1) የታክስ ከፋይን የታክስ ማስታወቂያ
Kennameef beeksisa taaksii kaffa- የሚያዘጋጅ ወይም በታክስ ማስታወቂያ
pares or assists in the preparation
laa taaksii kan qopheessu yooki- of a tax declaration of a taxpayer
ዝግጅት ድጋፍ የሚያደርግ የተፈቀደለት
in qophii isaa irratti deeggersa shall provide the taxpayer with a
kan taasisu sanadoonni kaffalaa የታክስ ወኪል የታክስ ከፋዩን ሰነዶች
certificate, in the approved form,
taaksichaa qoratamuun isaa fi መመርመሩን እና እስከሚያውቀው ድረስ certifying that the tax agent has
hanga beekutti sanadoota wal qa- የታክስ ማስታወቂያውና ተያያዥ ሰነዶች
batan odeeffannoowwan beeksif- examined the documents of the
ni taaksichaa ilaallatuu fi bittaa fi የታክስ ማስታወቂያው የሚመለከታቸውን taxpayer and that, to the best of
gurgurtaa sirriitti kan agarsiisan መረጃዎች እና ግብይቶች his knowledge, the declaration
ta’uu isaa kan mirkaneessu bu’uu- በትክክል የሚያሳዩ መሆኑን የሚያረጋግጥ together with any accompany-
ra unka mirkanaa’eetiin waraqaa ing documentation, correctly re-
ragaa qophaa’e kaffalaa taaksi- በፀደቀው ቅጽ መሠረት የተዘጋጀ የምስክር
chaatiif kennuu qaba. ወረቀት ለታክስ ከፋዩ መስጠት አለበት፡፡
flects the data and transactions
2) Waraqaa ragaa Keewwata kana to which it relates.
Keewwata Xiqqaa 1 jalatti ib- 2) A licensed tax agent who refuses
same kennuuf bakka bu’aan taksii የተመለከተውን የምስክር ወ ረ ቀ ት
to provide a certificate referred
heeyyamni kennameef heeyyam- ለመስጠት ፈቃደኛ ያልሆነ የተፈቀደለት to in sub-article (1) of this Ar-
amaa hin taane ibsa barreeffamaa የታክስ ወኪል የምስክር ወረቀቱን መስጠት
sababa waraqaa ragichaa kennuu ticle shall provide the taxpayer
hin barbaanneef kan of keessatti ያልፈለገበትን ምክንያት የያዘ የጽሁፍ with a statement in writing of
qabate kaffalaa taaksichaatiif ken- መግለጫ ለታክስ ከፋዩ መስጠት አለበት፡፡ the reasons for such refusal.
nuu qaba. 3) የታክስ ከፋይን የታክስ 3) A licensed tax agent who pre-
3) Bakka bu’aan taaksii heeyyamni pares or assists in the prepa-
kennameef beeksisa taaksii kaffa- ማስታወቂያየሚያዘጋጅ ወይም በታክስ
laa taaksii kan qapheessu yokiin ማስታወቂያ ዝግጅት ድጋፍ የሚያደርግ
ration of a tax declaration of a
qophii isaa irratti deeggersa kan taxpayer shall specify in the dec-
የታክስ ወኪል ከታክስ ማስታወቂያው
taasisu beeksisichaan wal qabatee laration whether a certificate un-
kaaffala taaksichaatiif akkaataa ጋር በተገናኘ ለታክስ ከፋዩ በዚህ አንቀጽ
der sub-article (1) of this Article
Keewwata kanaa Keewwata ንዑስ አንቀጽ (1) መሠረት የምስክር or a statement under sub-article
Xiqqaa 1tiin waraqaa ragaa kan ወረቀት የሰጠ ወይም በዚህ አንቀጽ ንዑስ
kenne yookiin akkaataa Keewwa- (2) of this Article has been pro-
ta kana Keewwata Xiqqaa 2tiin አንቀጽ(2) መሠረት መግለጫ የሰጠ vided to the taxpayer in relation
ibsa kan kenne ta’uu isaa beeksisa መሆኑን በታክስ ማስታወቂያው ላይ to the declaration.
taaksii irratti ibsuu qaba. መግለጽ ይኖርበታል፡፡ 4) A licensed tax agent shall keep a
4) Bakka bu’aan taaksii heeyyamni copy of certificates or statements
kennameef akkaataa keewwata 4) የተፈቀደለት የታክስ ወኪል በ ዚ ህ
kanaatiin waraqaa ragaa kenne አንቀጽ መሠረት የሰጠውን የምስክር ወረቀት
provided to taxpayers under this
yookiin waraabbii ibsaa yeroon Article for the period specified in
ወይም መግለጫ ቅጂ በዚህ አዋጅ አንቀጽ
akkaataa Labsii kanaa keewwata Article 19 sub article (2) of this
19 keewwata xiqqaa 2tiin mur- 09(2) ለተወሰነው ጊዜ ይዞ ማቆየት ያለበት Proclamation and shall, when re-
taa’een tursuu kan qabu yoo ta’u, ሲሆን ባለሥልጣኑ በጽሑፍ ሲጠይቀው quired to do so by notice in writ-
Abbaan Taayitaa barreefamaan
yoo gaafatu waraabbii isaa Abbaa
ቅጂውን ለባለሥልጣኑ ማቅረብ አለበት፡፡ ing from the Authority, produce
Taayitichaatiif dhiyeessuu qaba. the copy to the Authority.
@5. የታክስ ማስታወቂያዎች አስቀድሞ
25. Beeksisa Taaksii Dursanii Dhiy- ስለማቅረብ 25. Advance Tax Declarations
eessuu 1) taxpayer who ceases to carry
1) Kaffalaan taaksii hojii isaa addaan 1) ሥራውን ያቋረጠ ማንኛውም ታክስ ከፋይ
kute kamiyyuu hojii isaa addaan on any activity shall notify the
ሥራውን ያቋረጠ መሆኑን ሥራውን
kutuu isaa guyyaa hojii isaa add- Authority, in writing, of the ces-
aan kutee eegalee guyyoota 30’n ካቆመበት ቀን ጀምሮ በ# (በሰላሳ) ቀናት sation within 30(Thirty) days of
(soddomman) keessatti Abbaa ውስጥ ለባለሥልጣኑ በጽሑፍ ማሳወቅ the date that the taxpayer ceased
Taayitichaatiif barreeffamaan አለበት፡፡ to carry on the activity.
beeksisuu qaba.
Labsii Lak. 203/2009 Fuula 31 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ #1 Proclamation No. 203/2017 page 31
2) Kaffalaan taaksii Keewwatni 2) የዚህ አንቀጽ ንዑስ አንቀጽ (1) 2) A taxpayer to whom sub-article
Xiqqaan1 ilaallatu guyyaa hojii የሚመለከተው ታክስ ከፋይ ሥራውን (1) of this Article applies shall,
isaa addaan kutee eegalee guyyaa within 60(Sixty) days after the
60 (jaatama) keessatti yookiin ባቆመ በ ^(በስልሳ) ቀናት ው ስ ጥ date that the taxpayer ceased to
Abbaan Taayitichaa kaffalaa ta- ወይም ባለሥልጣኑ ለታክስ ከፋዩ በሚሰጠው carry on the activity or within
aksichaatiif beeksisa barreeffamaa የጽሑፍ ማስታወቂያ በሚወስነው ከዚያ such lesser period as the Au-
kennuun yeroo murteessuu gadi ባነሰ ጊዜ ውሰጥ፦ thority may require by notice in
keessatti: writing to the taxpayer:
(ሀ) ታክስ ከፋዩ ሥራውን
(a) Yeroo taaksii kaffalaan taaksii (a) File an advance tax decla-
ላቆመበት የታክስ ጊዜ ወይም ration for the tax period in
hojiisaa addaan kuteef yooki-
in beeksisa taaksii yeroon isaa የታክስ ማስታወቂያ ጊዜው which the taxpayer ceased
hin geenye dura yeroo taaksii ላልደረሰ ከዚያ በፊት ለነበረ to carry on the activity and
tureef beeksisa taaksii dursaa የታክስ ጊዜ የቅድሚያ ታክስ for any prior tax period for
dhiyeessuu;fi ማስታወቂያ ማቅረብ፤ እና
which the due date for filing
(b) Bu’uura beeksisa taaksii has not arisen; and
(ለ) በቅድሚያ ታክስ ማስታወቂያ
dursaatiin taaksii kaffalamuu (b) Pay the tax due under the
qabu kaaffaluu qaba. መሠረት ሊከፈል የሚገባውን ታክስ advance tax declaration at
3) Kaffalaan taaksii kamiyyuu Naan- መክፈል፤አለበት፡፡ the time of filing the decla-
nicha keessaa ba’uuf yoo jedhee fi 3) ማንኛውም ታክስ ከፋይ ከክልሉ ration.
Naannicha keessaa ba’uun kaf- ሊወጣ ከሆነና የታክስ ከፋዩ
3) If a taxpayer is about to leave the
falaa taaksichaa yeroodhaaf akka region during a tax period and
ከክልሉ መውጣት በጊዜያዊነት አለመሆኑ
hin taane kan tilmaamamu yoo the taxpayer’s absence is unlike-
ta’e, kaffalaan taaksichaa Naanni- የሚገመት ከሆነ ታክስ ከፋዩ ly to be temporary, the taxpayer
cha keessaa bahuun dura: ከክልሉ ከመውጣቱ በፊት፦ shall, before leaving:
(a) Beeksisa taaksii yeroo Sanaa (ሀ) የወቅቱን የታክስ ማ ስ ታ ወ ቂ ያ (a) file an advance tax declara-
fi yeroo Naannicha keessaa እና ከክልሉ በሚወጣበት ጊዜ
tion for the tax period and
ba’u yeroon dhiyeessii beek- for any prior tax period for
የታክስ ማስታወቂያ የማቅረቢያጊዜው
sisa taaksii hin geenye dura which the due date for filing
yeroo taaksii tureef beeksisa ላልደረሰው ከዚያ በፊትለነበረው has not arisen by the time
taaksii dursaa dhiyeessuu; fi የታክስ ጊዜ የቅድሚያ ታክስ the taxpayer leaves; and
(b) Bu’uura beeksisa taaksii ማስታወቂያ ማቅረብ፤ እና (b) Pay the tax due under the ad-
dursaatiin taaksii kaffalamuu (ለ) በቅድሚያ ታክስ ማስታወቂያው vance tax declaration at the
qabu kaffaluu yookiin haala time of filing the declaration
መሠረት መከፈል የሚገባውን
taaksichi itti kaffalamu Abbaa or make an arrangement sat-
Taayitichaatiif haala quubsaa ታክስ መክፈል ወይም ታክሱ isfactory to the Authority for
ta’een mijeessuu qaba. የሚከፈልበትን ሁ ኔ ታ the payment of the tax due.
4) Kaffalaan taaksii yeroo taaksii ka- ለባለሥልጣኑ አጥጋቢ በ ሆ ነ 4) If, during a tax period, the Au-
miifiyyuu beeksisa taaksii yeroo አኳኋን ማመቻቸት፤አለበት፡፡ thority has reason to believe
taaksichaitti dhiyeessuu qabu hin that a taxpayer will not file a tax
4) በማንኛውም የታክስ ጊዜ ታክስ ከፋዩ
dhiyeessu jechuun amanuun kan declaration for the period by the
የታክስ ጊዜውን የታክስ ማስታወቂያ due date, the Authority may, by
nama dandeessisu sababa yoo qa-
baatu Abbaan Taayitichaa beeksi- ማቅረብ በሚገባው ጊዜ አያቀርብም ብሎ notice in writing and at any time
sa barreeffamaa kaffalaa taaksiitiif ማመን የሚያስችል ምክንያት ሲኖረው during the tax period, require:
kennuun : ባለሥልጣኑ ለታክስ ከፋዩ የጽሑፍ a) The taxpayer or the taxpay-
a) Kaffalaan taaksichaa yookiin ማስታወቂያ በመስጠት፦
er’s tax representative to file
bakka bu’aan taaksichaa yer- an advance tax declaration
ሀ)ታክስ ከፋዩ ወይም የታክስ
oon dhiyeessii yeroo beeksisa for the tax period by the date
taaksii yeroo taaksichaa yoo እንደራሴው የታክስ ጊዜው specified in the notice being
ga’uu baates yeroo beeksisa የታክስ ማስታወቂያ ማቅረቢያ ጊዜ a date that may be before the
Abbaan Taayitaa kenne kees- ባይደርስም ባለሥልጣኑ በሰጠው date that the tax declaration
satti ibsame keessatti beeksisa ማስታወቂያ በተመለከተው ጊዜ
for the tax period would
taaksii dursaa dhiyeessuu; fi otherwise be due; and
የቅድሚያ ታክስ ማስታወቂያ
እንዲያቀርብ፤ እና
(b) Taaksii beeksisa taaksii (ለ) በቅድሚያ ታክስ ማስታወቂያው (b)Pay any t a x p ayabl e
dursaatiin ibsame yeroo የተመለከተውን ታክስ ባለሥልጣኑ under t he a dvance t ax
beeksisa Abbaan Taayiti- de cl arat ion by t he du e
በሰጠው ማስታወቂያ በተመለከተው
chaa kenne keessatti akka d ate sp e cif i e d i n t he
kaffalu ajajuu ni danda’a. ጊዜ ውስጥ እንዲከፍል፤ሊያዝ
not ice.
5) Kaffalaan taaksii gosa taaksii ይችላል፡፡ 5) If a t a xp ayer is subj e c t
tokkoo ol ta’e kan isa ilaallatu
yoo ta’e, keewwatni kun tok-
5) ታክስ ከፋዩ ከአንድ የታክስ ዓይነት to more t han one t ax , t his
koon tokkoo gosa taaksiitiif በላይ የሚመለከተው ከሆነ ይህ Ar t icle sha l l apply s ep a-
raawwatiinsa ni qabaata. አንቀጽ ለእያንዳንዱ ታክስ በተናጠል rately for e a ch t ax .
6) Kaayyoo keewwata kanaatiif 6) In t his Ar t icl e, “ac t iv i -
ተፈጻሚይሆናል፡፡
“hojii” jechuun daldala yooki- t y ” me ans a bus i ness or
in bu’uura seera taaksiitiin 6) ለዚህ አንቀጽ ዓላማ “ሥራ” ማለት
any ot her Ac t iv it y g iv i ng
galii taaksiin itti kaffalamu ንግድ ወይም ማንኛውም በታክስ ሕግ r is e to income subj e c t to
kan argamsiisu hojii biroo yoo መሠረት ታክስ የሚከፈልበትን ገቢ t a x under a t a x l aw, ot h-
ta’u,taaksii dhumaa ta’ee herre-
የሚያስገኝ ሌላ ሥራ ሲሆን የመጨረሻ er t han an a c t iv it y g iv i ng
ga kaffalamu irraa hir’atee Ab-
baa Taayitaatiif kan darbu ho- ታክስ ሆኖ ከተከፋይ ሂሣብ ላይ ተቀንሶ
r is e to income subj e c t to
jii galii taaksiin itti kaffalamu w it h holding t a x as a f i na l
ለባለሥልጣኑ የሚተላለፍ ታክስ
argamsiisu hin dabalatu. t a x.
የሚከፈልበትን ገቢ የሚያስገኝ ሥራን
26. Beeksisa Taaksii Sirnaan Dhiyaate አይጨምርም፡፡ 26.Ta x D e cl arat i on D u ly

Ragaan faallessu hanga hin Fi le d
dhiyaannetti kaffalaa taak- A t a x de cl arat i on t hat is
@6. በአግባቡ የቀረበ የታክስ ማስታወቂያ
siitiin yookiin maqaa kaffalaa pur p or te d to b e f i l e d by
taaksiitiin beeksifni taaksii ተቃራኒ ማስረጃ እስካልቀረበ ድረስ
or on b eha lf of a t ax p ayer
dhiyaateera jedhame kaffalaa በታክስ ከፋዩ ወይም በታክስ ከፋዩ ስም sha l l b e t re ate d as hav i ng
taaksiitiin yookiin heeyyama
kaffalaa taaksichaatiin akka
ቀርቧል የተባለ የታክስ ማስታወቂያ በታክስ b e en f i le d by t he t ax p ayer
dhiyaatetti laka’ama. ከፋዩ ወይም በታክስ ከፋዩ ፈቃድ እንደቀረበ or w it h t he t a xp ayer’s con-
ይቆጠራል፡፡ s ent un less t he cont r ar y is
Kutaa Jaha prove d.
Shallaggii Taaksii
27. Shallaggii Taaksii Kaffalaa Ta- ክፍል ስድስት
PART SIX
aksiitiin Qophaa’u የታክስ ስሌቶች TAX ASSE SSM ENT S
1) Shallaggii taaksii bu’uura unka @7. በታክስ ከፋዩ ስለሚዘጋጅ የታክስ ስሌት 27. S elf-ass essment s
mirkanaa’een yeroo taaksii
1) በፀደቀው ቅጽ መሠረት ለአንድ የታክስ 1) A s elf-ass ess ment t ax -
tokkoof kaffalaa taaksichaatiin
qaphaa’e kan dhiyeesse kaffa- ጊዜ በታክስ ከፋዩ የተዘጋጀ የታክስ ስሌት
p ayer w ho has f i l e d a
laan taaksii shallaggii taaksii, s elf-Ass essment de cl ar a-
ማስታወቂያ ያቀረበ የራሱን ታክስ
ofii saa kan qopheessuu hanga t ion in t he approve d for m
beeksisa shallaggii taaksichaa ስሌት የሚያዘጋጅ ታክስ ከፋይ በታክስ for a t a x p er io d sha l l b e
irratti ibseen kaayyoo Labsii ስሌት ማስታወቂያው የገለፀው መጠን t re ate d, for a l l pu r p o s es of
kanaa kamiifiyyuu yeroo taak- ለማንኛውም የዚህ አዋጅ ዓላማዎች የታክስ t his Pro cl amat ion , as hav -
sii beeksifni taaksichaa raaw- ing ma de an ass ess ment of
ማስታወቂያው ተፈጻሚ ለሚሆንበት
watiinsa itti qabaatu irratti t he amount of t ax p ayabl e
hanga shallaggii taaksii kaf- የታክስ ጊዜ ዜሮን ጨምሮ
(including a ni l amou nt )
falamuu qabuu zeeroo dabalee ሊከፈል የሚገባውን የታክስ መጠን ስሌት
akka dhiyeessetti lakka’ama. for t he t a x p er io d to w hi ch
እንዳቀረበ ተደርጎ ይቆጠራል፡፡ t he de cl arat ion rel ates b e-
ing t hat amount as s et out
in t he de cl arat ion .
2) Beeksisa shallaggii taaksii bu’uura 2) በፀደቀው ቅጽ መሠረት ለአንድ የታክስ 2) When a self-assessment
unka mirkanaa’een yeroo taaksii taxpayer liable for income
ጊዜ በታክስ ከፋዩ የተዘጋጀ የታክስ ስሌት
tokkoof kaffalaa taaksichaatiin tax Under S chedule ‘B’
qophaa’e bu’uura Labsii Gibi- ማስታወቂያ ያቀረበ የራሱን የታክስ
or ‘C’ of the Income Tax
ra Galii gabatee “B” yookiin “C” ስሌት የሚያዘጋጅ በገቢ ግብር አዋጅ
tiin kaffalaan taaksii galii taaksi- Proclamation has filed a
ሠንጠረዥ “ለ” ወይም “ሐ” መሠረት ታክስ self-assessment declara-
in itti kaffalamu argatu itti yeroo
taaksii kanatti kasaaraa kan isa የሚከፈልበትን ገቢ የሚያገኝ ታክስ ከፋይ tion in the approved form
muudate yoo ta’e hanga kasaaraa በዚሁ የታክስ ጊዜ ኪሣራ የገጠመው for a tax period and the
beeksisa shallaggii taaksii irratti እንደሆነ በታክስ ስሌት ማስታወቂያው taxpayer has a loss for the
ibsame kaayyowwan Labsii kanaa year, the taxpayer shall be
kamiifiyyuu yeroo taaksii beeksif- የገለፀው የኪሣራ መጠን ለማንኛውም የዚህ
treated, for all pur poses of
ni taaksii raawwatiinsa qabaatut- አዋጅ ዓላማዎች የታክስ ማስታወቂያው
this Proclamation, as hav-
ti shallaggii kasaaraa mudateen ተፈጻሚ ለሚሆንበት የታክስ ጊዜ ing made an assessment of
akka dhiyeessetti lakka’ama.
3) Bu’uura unka mirkanaa’een yeroo ያጋጠመውን የኪሣራ ስሌት እንዳቀረበ the amount of the loss be-
taaksii tokkoof beeksisa taaksii ተደርጎ ይቆጠራል፡፡ ing that amount as set out
dabalata qabeenyaa kaffalaa ta- 3) በፀደቀው ቅጽ መሠረት ለአንድ የታክስ ጊዜ
in the declaration.
aksiitiin qophaa’e dhiyaate shal- 3) When a self-assessment
በታክስ ከፋዩ የተዘጋጀ የተጨማሪ እሴት
laggii taaksii isaa kan qopheessu taxpayer has filed a value
kaffalaan taaksii taaksii dabalata ታክስ ማስታወቂያ ያቀረበ የራሱን የታክስ added Tax return in the
qabeenyaatiif galmaa’e, yeroo ta- ስሌት የሚያዘጋጅ ለተጨማሪ እሴት ታክስ approved form for a tax
aksii kanatti hanga taaksii daba- የተመዘገበ ታክስ ከፋይ፣ በዚሁ የታክስ period and the taxpayer’s
lata qabeenyaa waliigalaa galtee
ጊዜ በግብዓት ላይ የከፈለው ተጨማሪ total input tax for the pe-
kaffalamee gurgurtaa taaksiin
dabalata qabeenyaa irratti kaffal-
riod exceeds the taxpayer’s
እሴት ታክስ ጠቅላላ መጠን የተጨማሪ
amu irraa hanga taaksii dabalata total output tax for the pe-
እሴት ታክስ ከሚከፈልበት ሽያጭ ላይ
qabeenyaa waliigalaa sassaabee riod, the taxpayer shall be
kan caalee yoo ta’e hangi taak- ከሰበሰበው የተጨማሪ እሴት ታክስ ጠቅላላ treated, for all pur poses of
sii beeksisa shallaggii taaksiitiin መጠን የበለጠ እንደሆነ፣ በታክስ ስሌት this Proclamation, as hav-
ibse kaayyoowwan Labsii kanaa ማስታወቂያው የገለፀው የታክስ መጠን ing made an assessment of
kamiifiyyuu yeroo taaksii beeksif- the amount of the excess
ለማንኛውም የዚህ አዋጅ ዓላማዎች የታክስ
ni taaksichaa itti raawwatamuuf input tax for the period
gurgurtaa taaksiin itti kaffalamu ማስታወቂያው ተፈጻሚ ለሚሆንበት
being that amount as set
irraa taaksii sassaabee ol taaksii የታክስ ጊዜ ታክስ ከሚከፈልበት ሽያጭ out in the declaration.
galtee kaffaluu isaa kan ibsu beek-
sisa shallaggii akka dhiyeesse ta’ee
ላይ ከሰበሰበው ታክስ በላይ የግብዓት ታክስ 4) A tax declaration
fudhatama. መክፈሉን የሚገልጽ የስሌት ማስታወቂያ (a) The form included pre-
4) Beeksifni taaksii: እንዳቀረበ ተደርጎ ይቆጠራል፡፡ filled information pro-
(a) Unkichi odeeffannoo Abbaa vided by the Authority ;
4) የታክስ ማስታወቂያ፦
Taayitaatiin dursee guutame or
kan qabate yoo ta’e yookiin; (ሀ) ቅጹ በባለሥልጣኑ አስቀድሞ የተሞላ
(b)The tax payable is com-
(b) Odeeffannoon taaksii kaf- መረጃ የያዘ ቢሆንም፤ puted electronically
falamuu qabu unkicha kees- (ለ) ሊከፈል የሚገባው ታክስ መረጃ በቅጹ asInformation is in-
satti guutamaa osoo jiruu
ውስጥ እየተሞላ ሳለ በኤሌክትሮኒክ serted into the form
mala elektirooniksiitiin kan
shallagame yoo ta’e bu’uura ዘዴ የተሰላ ቢሆንም፤በፀደቀው
in the approved form
unka mirkanaa’eetiin beek- completed and Filed
ቅጽ መሠረት በኤሌክትሮኒክስ ዘዴ
sisni taaksii mala elektiroon- electronically by a tax-
ተሞልቶ በታክስ ከፋይ የቀረበ የታክስ payer is a self-assess-
iksiitiin guutamee kaffalaa
taaksiitiin dhiyaate kaffalaan ማስታወቂያ የራሱን የታክስ ስሌት ment return.
taaksii shallaggii taaksii isaa በሚያዘጋጅ ታክስ ከፋይ እንደቀረበ
qopheessuun akka dhiyaatetti
ተደርጎ ይቆጠራል፡፡
lakkaa’ama.
28. Shallagii Taaksii Tilmaamaan @8. ግምት የሚከናወን የታክስ ስሌት 28. Estimated Assessments
Raawwatamu 1) When a taxpayer has failed to file
1) ማንኛውም ታክስ ከፋይ በታክስ ሕግ
1) Kaffalaan taaskii kamiyyuu bu’uu- a tax declaration for aTax period
ra seera taaksiitiin yeroo taaksii መሠረት በማንኛውም የታክስ ጊዜ ማቅረብ
kamittiyyuu beeksisa taaksii dhi- as required under a tax law, the
የሚገባውን የታክስ ማስታወቂያ ያላቀረበ
yeessuu qabu kan hin dhiyeess- Authority may, based on such
ine yoo ta’e, Abbaan Taayitichaa እንደሆነ ባለሥልጣኑ በማንኛውም ጊዜ evidence as may be available and
yeroo kamittiyyuu odeeffannoon የሚያገኘውን ማስረጃ መሠረት በማድረግ at any time, make an assessment
argatu bu’uura godhachuun yeroo (referred to as a “estimated as-
taaksichaatti kaffalaan taaksichaa ለታክስ ጊዜው ታክስ ከፋዩ ሊከፍል
taaksii kaffaluu qabu tilmaamaan የሚገባውን ታክስ በግምት (“የግምት ስሌት”
sessment”) of:
(‘‘shallaggii tilmaamaa’’ jedhamu (a) In the case of a loss under
ተብሎ የሚጠራ) ማስላት የሚችል ሲሆን
kan waamamu) shallaguu kan Schedule ‘B’ or ‘C’ of the In-
danda’u yoo ta’u, tilmaamni shal- የግምት ስሌቱ የሚከተሉትን ይመለከታል፦ come Tax Proclamation, the
lagichaa kanneen armaan gadii ni (ሀ) በገቢ ግብር አዋጅ ሠንጠረዥ “ለ” amount of the loss for the
ilaallata:
(a) Kasaaraa Labsii Gibira Galii ወይም “ሐ” ኪሳራን በሚመለከት tax period;
Gabatee ‘’B’’ fi ‘’C’’ ilaalchisee የታክስ ጊዜውን የኪሳራመጠን፤ (b) In the case of an excess
hanga kasaaraa yeroo taaksii; amount of input tax under
(ለ) በተጨማሪ እሴት ታክስ አዋጅ
(b) Bu’uura Labsii Taaksii Daba- the Value Added Tax Proc-
lata Qabeenyaatiin kaffaltii መሠረት በግብዓት ላይ በብልጫ
lamation, the amount of the
Taaksii Dabalata Qabeenyaa የተከፈለ የተጨማሪ እሴት ታክስን
galtee irratti caalmaan kaffal- excess input tax for the tax
ame ilaalchisee yeroo taaksi- በሚመለከት ለታክስ ጊዜው period;
chaatiif hanga taaksii galtee በግብዓትላይ በብልጫ የተከፈለውን (c) In any other case, the
irratti caalmaan kaffalamee; amount of tax payable (In-
(c) Haala biroo kamiiniyyuu የታክስ መጠን፤
cluding a nil amount) for the
hanga zeeroo dabalatee han- (ሐ) በሌላ ማንኛውም ሁኔታ ዜሮ መጠንን
ga taaksii yeroo taaksichaatiif tax period.
ጨምሮ በታክስ ጊዜው ሊከፈል 2) The Authority shall serve a tax-
kaffalamuu qabuu.
2) Abbaan Taayitichaa bu’uura Kee- የሚገባውን የታክስ መጠን፡፡ payer assessed under sub-Article
wwata kanaa Keewwa Xiqqaa 2) ባለሥልጣኑ በዚህ አንቀጽ ንዑስ አንቀጽ (1) of this Article with notice, in
1tiin kaffalaa taaksii taaksiin isaa writing, of an estimated assess-
tilmaamaan shallagameef beek- (1) መሠረት ታክሱ በግምት ለተሰላው
sisa shallaggii tilmaama taaksii ment specifying the following:
ታክስ ከፋይ የሚከተሉትን ዝርዝር
qabxiiwwan armaan gaditti tar- (a) the amount of tax assessed,
ነጥቦች ያካተተ የታክስ ግምት ስሌት
reeffaman haammate kennuu or loss or excess input tax
qaba: ማስታወቂያ መስጠት አለበት፦ carried forward, as the case
(a) Hanga taaksii akkaataa haala (ሀ) እንደሁኔታው የተሰላውን የታክስ may be;
isaatti shallagamee, kasaaraa
fuul-duraatti darbu yookiin መጠን፣ ወደፊት የሚሸጋገር የኪሣራ (b) The amount assessed as pen-
hanga taaksii galtee caalmaan ወይም በብልጫ የተከፈለን የግብዓት
alty (if any) payable in re-
kaffalamee; spect of the tax assessed;
(b) Taaksii shallagame irrat- ታክስ መጠን፤
(c) The amount of late payment
ti hangi adabbii kaffalamuu (ለ) በተሰላው ታክስ ላይ ሊከፈል የሚገባ interest (if any) payable in
qabu yoo jiraate;
(c) Hanga taaksii shallagame ir-
የቅጣት መጠን ካለ፤ respect of the tax assessed;
ratti hangi dhalaa kaffaltii (ሐ) በተሰላው የታክስ መጠን ላይ (d) The tax period to which the
turee kaffalamuu qabuu yoo ሊከፈል የሚገባ የዘገየ ክፍያ ወለድ assessment relates
jiraate; (e) The due date for payment of
(d) Yeroo taaksii shallaggiin ta- መጠን ካለ፤
the tax, penalty, and interest
aksichaa ilaallatuu; (መ) የታክስ ስሌቱ የሚመለከተውን
(e) Guyyaa beeksifnni kun ken- being a date that is within 30
የታክስ ጊዜ፤ (Thirty) days from the date
namee eegalee guyyaa 30’n
(soddomman) keessatti (ሠ) ማስታወቂያው ከተሰጠበት ቀን ጀምሮ of service of the notice;
guyyaa taaksichi, adabbii fi በ#(በሰላሳ) ቀናት ውስጥ ታክሱ፣
dhalli isaa itti kaffalamuu;
ቅጣቱ እና ወለዱ የሚከፈልበትን ቀን፤
(f) Daangaa yeroo komii itti dhi- (ረ) ቅሬታ ማቅረብ የሚችልበትን የጊዜ ገደብ (f) The manner of objecting to
yeeffachuu danda’u dabalatee ጨምሮ በታክስ ግምት ስሌቱ ላይ the assessment, including
shallaggii tilmaama taaksichaa
irratti akkaataa komii isaa itti ቅሬታውን የሚያቀርብበትን አኳኋን፡፡ the time limit for lodging
dhiyeeffachuu danda’u. 3) በዚህ አንቀጽ ንዑስ አንቀጽ (2) an objection to the assess-
3) Bu’uura Keewwata kanaa Kee- መሠረት የሚሰጠው የታክስ ግምት ment.
wwata Xiqqaa 2tiin beeksifni ስሌት ማስታወቂያ ታክሱን በሚጥለው 3) The service of a notice of an
tilmaama shallaggii taaksii kan estimated assessment under
kennamu bu’ura seera taaksii የታክስ ሕግ መሠረት በተዘጋጀው የታክስ
taaksicha buusuutiin tilmaama ግምት ስሌት ሊከፈል የሚገባው ታክስ
Sub-article (2) of this Article
shallaggii taaksii qophaa’een ta- shall not change the due date
የሚከፈልበትን ጊዜ(“የመጀመሪያው
aksiin kaffalamuu qabu yeroo itti (referred to as the “original due
የታክስ መክፈያ ጊዜ” ተብሎ
kaffalamu‘‘yeroo kaffaltii taaksii date”) for payment of the tax
isa jalqabaa’’ jedhamee kan caqa- የሚጠቀስ) ሊለውጥ የማይችል ሲሆን፣
payable under the assessment
samu) jijjiiruu kan hin dandeenye የታክስ ክፍያው በመዘግየቱ ምክንያት
yoo ta’u, sababa kaffaltiin taaksi- as determined under the tax law
የሚጣል ቅጣትና ወለድ መታሰብ imposing the tax, and late pay-
chaa turuutiin adabbii fi dhalli
buufamu herregamuu kan eegalu የሚጀምሩት ከመጀመሪያው የመክፈያ ጊዜ ment penalty and late payment
yeroo kaffaltii isa jalqabaa irraa አንስቶ ይሆናል፡፡ interest remain payable based
eegalee ta’a. 4) ይህ አንቀጽ ተፈጻሚ የሚሆነው በታክስ on the original due date.
4) Keewwatni kun raawwatiinsa kan
qabaatu taaksii shallaggii taak- ስሌት ለሚሰበሰብ ታክስ ብቻ ነው፡፡ 4) This Article shall apply only for
siitiin sassaabamu qofa irratti ta’a. 5) ይህ አ ን ቀ ጽ the purposes of a tax that is col-
5) Keewwatni kun kaffalaa taaksii በባለሥልጣኑ የተዘጋጀ የታክስ ግምት lected by assessment.
shallaggii tilmaama taaksii Abbaa ስሌት የደረሰው ማንኛውም ታክስ ከፋይ 5) Nothing in this Article relieves a
Taayitichaatiin qophaa’ee qaqqa- taxpayer from being required to
be kamiyyuu dirqama beeksisa የግምት ስሌቱ የሚመለከተውን የታክስ
taaksii shallaggii tilmaamichaa ማስታወቂ ያ የማቅረብ ግዴታውን
file the tax declaration to which
dhiyeessuu isaa hin hambisu. አያስቀርም፡፡
an estimated assessment served
6) Beeksifni shallaggii tilmaama under this Article relates.
6) በባለሥልጣኑ የተዘጋጀ የታክስ ግምት
taaksii Abbaa Taayitichaatiin 6) A tax declaration filed by a tax-
qophaa’e kaffalaa taaksichaa erga ስሌት ማስታወቂያ ለታክስ ከፋዩ
payer for a tax period after no-
qaqqabee booda, yeroo taaksii sa- ከደረሰው በኋላ ለዚያ የታክስ ጊዜ ታክስ
naaf kaffalaan taaksichaa beeksif- tice of an estimated assessment
ከፋዩ የሚያቀርበው የታክስ ማስታወቂያ has been served on the taxpayer
ni taaksii dhiyeessu yeroo taaksi-
chaatiif akka beeksisa shallaggii ለታክስ ጊዜው እንደቀረበ በታክስ ከፋዩ for the period is not a self-as-
taaksii ofii kaffalaa taaksiitiin የተዘጋጀ የራስ ታክስ ስሌት ማስታወቂያ sessment declaration.
yeroo taaksii keessatti dhiyaateet- ሆኖ አይቆጠርም፡፡ 7) The Authority may make an es-
ti hin lakka’amu.
7) Abbaan Taayitichaa yeroo ka- 7) ባለሥልጣኑ በማንኛውም ጊዜ በግምት timated assessment at any time.
mittiyyuu shallaggii taaksii til- ላይ የተመሠረተ የታክስ ስሌት ሊያዘጋጅ 8) The Authority may issue direc-
maamarratti hundaa’e qopheessuu ይችላል፡፡ tives for the implementation of
ni danda’a. Raawwiin keewwata 8) ባለሥልጣኑ ለዚህ አንቀጽ አፈጻጸም this Article.
kanaa Qajeelfama bahuun kan
murtaa’u ta’a የሚያግዙ መመሪያዎችን ሊያወጣ ይችላል፡፡
8) Abbaan Taayitichaa raawwii Kee- 29. Jeopardy Assessments
wwata kanaatiif qajeelfama baas- 1) The Authority may, based on
@9. የስጋት የታክስ ስሌት
uu ni danda’a. such evidence as may beAvail-
1) ባለሥልጣኑ በዚህ አዋጅ አንቀጽ @5 ወይም able, make a “jeopardy assess-
29. Shallaggii Taaksii Sodaa አንቀጽ $4 በተመለከቱት ሁኔታዎች በአንድ ment” of the tax Payable by a
1) Abbaan Taayitichaa haalota Lab-
sii kana keewwata 25 yookiin 44 የታክስ ጊዜ ማንኛውም ታክስ ከፋይ taxpayer in the circumstances
jalatti ibsamaniin kaffalaan taak- መክፈል ለሚገባው ታክስ በ ሚ ያ ገ ኘ ው specified in Article 25 or Article
sii kamiyyuu yeroo taaksii tok- ማስረጃ ላይ በመመሥረት 44 of this proclamation for a tax
kotti taaksii kaffaluu qabu ragaa period.
የስጋት ታክስ ስሌት ሊያዘጋጅ
argate irratti hundaa’uun shallag-
gii taaksii sodaa qopheessuu ni ይችላል፡፡
danda’a.
2) Tumaan Keewwata kana Keew- 2) የዚህ አንቀጽ ንዑስ አንቀጽ ( 1 ) 2) Sub-article (1) of this Article ap-
wata Xiqqaa1raawwatamuu kan ተፈጻሚ ሊሆን የሚችለው፦ plies only when:
danda’u: (a) The taxpayer has not filed
(a) kaffalaan taaksii yeroo taaksi- (ሀ) ታክስ ከፋዩ ለታክስ ጊዜው የታክስ
a tax declaration for the tax
chaatiif beeksisa taaksii kan ማስታወቂያ ያላቀረበ እንደሆነ፤ እና
period; and
hin dhiyeessine yoo ta’ee; fi (ለ) ታክሱ በታክስ ስሌት የሚሰበሰብ
(b) Taaksichi shallaggii taaksiiti- (b) The tax is collected by as-
in kan sassaabamu yoo ta’e ሲሆን ብቻ ነው፡፡ sessment.
qofadha. 3) የስጋት ታክስ ስሌት፦ 3) A jeopardy assessment:
3) Shallaggiin taaksii sodaa: (ሀ) ታክስ ከፋዩ ለታክስ ጊዜው (a) May be made before the date
(a) Kaffalaan taaksichaa yeroo on which the taxpayer’s tax
የታክስ ማስታወቂያ የሚያቀርብበት
taaksichaatiif guyyaan beek- declaration for the period is
sisa taaksii itti dhiyeessu osoo ቀን ከመድረሱ በፊት ሊዘጋጅ
due; and
hin ga’iin dura qophaa’uu ni ይችላል፤ እንዲሁም (b) shall be made in accordance
danda’a; akkasumas
(ለ) በሚዘጋጅበት ጊዜ ፀንቶ ባለ ሕግ with the law in force at the
(b) Yeroo qophaa’utti bu’uu-
ra seera hojii irra jiruutiin መሠረት መዘጋጀት አለበት፡፡ date the jeopardy assess-
qophaa’uu qaba. 4) ባለሥልጣኑ በዚህ አንቀጽ ንዑስ አንቀጽ (1)
ment was made.
4) Abbaan taayitichaa akkaataa Kee- 4) The Authority shall serve a tax-
መሠረት የስጋት ታክስ ስሌት ለተዘጋጀለት
wwata kana Keewwata Xiqqaa payer assessed under sub-Article
1tiin shallaggii taaksii sodaa kaf- ታክስ ከፋይ የሚከተሉትን ዝርዝር ነጥቦች (1) of this Article with notice, in
falaa taaksiitiif qophaa’e beeksisa ያካተተ የስጋት ታክስ ስሌት ማስታወቂያ writing, of the Jeopardy assess-
shallaggii taaksii sodaa qabxiiw- በጽሑፍ መስጠት አለበት፦ ment specifying the following:
wan armaan gaditti tarreeffaman (a) The amount of tax assessed;
ofkeessatti qabate barreeffamaan (ሀ) የተሰላውን የታክስ መጠን፤
(b) The amount assessed as pen-
kennuu qaba: (ለ) በተሰላው የታክስ መጠን ላይ
(a) Hanga taaksii shallagamee; alty (if any) payable in re-
የሚከፈል ቅጣት ካለ፤
(b) Hanga taaksii shallagame ir- spect of the tax assessed;
ratti adabbiin kaffalamu yoo (ሐ) የታክስ ስሌቱ የሚመለከተውን የታክስ (c) The tax period to which the
jiraate; ጊዜ፤ assessment relates;
(c) Yeroo taaksii shallaggiin ta- (መ) ታክሱና ቅጣቱ የሚከፈልበትን (d) The due date for payment of
aksichaa ilaallatu; the tax and penalty, which
ጊዜ፣ይህ ጊዜ የታክሱ የመክፈያ ጊዜ
(d) Yeroo taaksichii fi adabbichi may be a date before the tax
itti kaffalamu, yeroon kun ከመድረሱ በፊት ሊሆን ይችላል፤
would otherwise be due for
yeroo kaffaltiin taaksichaa (ሠ) ቅሬታ ማቅረብ የሚችልበትን የጊዜ the tax period;
osoo hin ga’iin dura ta’uu
danda’a;
ገደብ ጨምሮ በስጋት ታ ክ ስ (e) The manner of objecting to
(e) Daangaa yeroo komii itti dhi- ስሌቱ ላይ ቅ ሬ ታ ው ን the assessment, Including
yeeffachuu danda’u dabalatee የሚያቀርብበትን አኳኋን፡፡ the time limit for lodging an
shallaggii taaksii sodaa irratti ak- objection to the assessment.
5) ባለሥልጣኑ ለታክስ ከፋዩ በሚሰጠው
kaataa komii isaa itti dhiyeeffatu. 5) The Authority may specify in a
5) Abbaan Taayitichaa kaffalaa ta- የስጋት ታክስ ስሌት ማስታወቂያ
notice of jeopardy assessment
aksichaatiif beeksisa shallaggii ታክሱ እና ቅጣቱ ወዲያውኑ እንዲከፈል that the tax and penalty due are
taaksii sodaa kennu taaksichii fi ሊያዝ ይችላል፡፡ payable immediately.
adabbiin isaa battalumatti akka 6) Nothing in this Article shall
6) ይህ አንቀጽ በባለሥልጣኑ የተዘጋጀ የስጋት
kaffalaman ajajuu ni danda’a.
relieve a taxpayer from the Re-
6) Keewwatni kun kaffalaa taaksii ታክስ ስሌት የደረሰው ማንኛውም ታክስ
kamiyyuu beesksifni shallaggii ta- quirement to file the tax dec-
ከፋይ የስጋት ታክስ ስሌቱ የሚመለከተውን
aksii sodaa Abbaa Taayitichaatiin laration to which the jeopardy
የታክስ ማስታወቂያ የማቅረብ ግዴታውን assessment served under this
qophaa’ee akka qaqqabu taasifa-
meef, dirqama beeksisa taaksii አያስቀርም፡፡ Article relates.
shallaggii taaksii sodaa ilaallatu
dhiyeessu isaa hin hambisu.
7) Kaffalaan taaksichaa yeroo taak- 7) ታክስ ከፋዩ በአንድ የታክስ ጊዜ መክፈል 7) A jeopardy assessment may be
sii tokkotti taaksii kaffaluu qabu ያለበትን ታክስ በሙሉ ማስላት እንዲቻል the subject of an amended as-
hunda shallagsiisuun akka dan- sessment under Article 30 of this
da’amuuf shallaggiin taaksii sodaa የስጋት ታክስ ስሌት በዚህ አዋጅ አንቀጽ
Proclamation so that the taxpay-
akkaataa Labsii kanaa keewwata # መሠረት ሊሻሻል ይችላል፡፡
er is assessed in respect of the
30 tiin fooyya’uu ni danda’a.
8) Beeksifni shallaggii taaksii sodaa
8) የስጋት ታክስ ስሌት ማስታወቂያ ለታክስ whole of the tax period to which
kaffalaa taaksichaa erga qaqqa- ከፋዩ ከደረሰው በኋላ ለዚያ የታክስ the jeopardy assessment relates.
bee booda, yeroo taaksii sanaatiif ጊዜ ታክስ ከፋዩ የሚያቀርበው የታክስ 8) A tax declaration filed by a tax-
beeksifni taaksii kaffalaan ta- ማስታወቂያ ለታክስ ጊዜው እንደቀረበ
payer for a tax period after no-
aksichaa dhiyeessu akka beeksi- tice of a jeopardy assessment has
በታክስ ከፋዩ የተዘጋጀ የራስ ታ ክ ስ
sa shallaggii taaksii ofii kaffalaa been served on the taxpayer for
taaksichaatiin qophaa’e yeroo ta- ስሌት ማስታወቂያ ተደርጎ the period is not a self-assess-
aksichaatiif dhihaateetti hin fud- አይቆጠርም፡፡ ment declaration.
hatamu.
30. Amended Assessments
30. Shallaggiiwwan Taaksii Fooyya’an #. የተሻሻሉ የታክስ ስሌቶች
1) Abbaan Taayitichaa: 1) The Authority
1) ይህ አንቀጽ እንደተጠበቀ ሆኖ፣
(a) Labsii Gibira Galii Gabatee (a) In the case of a loss under
ባለሥልጣኑ፦ Schedule ‘B’ or ‘C’ of The In-
“B’’ yookiin “C’’ ilaalchisee
kasaaraan kaffalaa taaksii (ሀ) የገቢ ግብር አዋጅ ሠንጠረዥ come Tax Proclamation, the
yeroo taaksichaatiif sirriitti “ለ” ወይም “ሐ”ን በተመለከተ taxpayer is assessed in re-
kan shallagame ta’uu isaa; የታክስ ከፋዩ ኪሳራ ለታክስ ጊዜው spect of the correct amount
(b) Bu’uura Labsii Taaksii Da- of the loss for the tax period;
balata Qabeenyaatiin hanga በትክክል የተሰላ መሆኑን፤
(b) In the case of an excess
taaksii dabalata qabeenyaa (ለ) በተጨማሪ እሴት ታክስ አዋጅ
amount of input tax under
galtee irratti caalmaan kaf- መሠረት በብልጫ የተከፈለ የግብዓት
falame ilaalchisee kaffalaan The Value Added Tax Proc-
taaksichaa yeroo taaksichaat- ተጨማሪ እሴት ታክስ መጠንን lamation, the taxpayer is
ti taaksii dabalata qabeenyaa በተመለከተ ታክስ ከፋዩ በታክስ Assessed in respect of the
galtee caalmaan kaffalamee ጊዜው በብልጫ የከፈለው የግብዓት
correct amount of the excess
sirriitti kan shallagame ta’uu input tax for the tax period;
ተጨማሪ እሴት ታክስ በትክክል
isaa; (c) In any other case, the tax-
(c) Kaffalaan taaksii haala biroo የተሰላ መሆኑን፤ payer is liable for the correct
kamiiniyyuu hanga zeeroo (ሐ) በሌላ በማናቸውም ሁኔታ ታክስ amount of tax payable(in-
dabalatee hanga taaksii yeroo
ከፋዩ ዜሮ መጠንን ጨምሮ cluding a nil Amount) in
taaksichaaf kaffaluu qabu
sirriitti kan shallagame ta’uu ለታክስ ጊዜው መክፈል የሚገባው respect of the tax period.
isaa; Mirkaneeffachuudhaaf የታክስ መጠን በትክክል የተሰላ
may amend a tax Assessment
bu’uura ragaa argatuun shal- (referred to in this Article
መሆኑን፣ለማረጋገጥ በሚያገኘው
laggii taaksii kamiyyuu(“shal- as the “original assessment”)
laggii taaksii jalqabaa » kan ማስረጃ መሠረት ማንኛውንም by making such alterations,
jedhamu) jijjiiruun, hiri’isu- የታክስ ስሌት (“የመጀመሪያው reductions, or additions,
un yookiin dabaluun fooyye- የታክስ ስሌት” ተብሎ የሚጠቀስ) based on such evidence as
suu ni danda’a. may be available, to the orig-
2) Seera taaksii rogummaa qabuun በመለወጥ፣በመቀነስ ወይም
inal assessment of a taxpayer
akkaataa biraatiin yoo tumame በመጨመር ሊያሻሽል ይችላል፡፡
for a tax period.
malee, Abbaan Taayitichaa ak- 2) አግባብነት ባለው የታክስ ሕግ በሌላ
kaataa Keewwata kanaa Keewwa- 2) Subject to a tax law specifying
ta Xiqqaa 1 tiin shallaggii taaksii አኳኋን ካልተደነገገ በስተቀር፣ ባለሥልጣኑ otherwise, the Authority may
kamiyyuu: በዚህ አንቀጽ ንዑስ አንቀጽ (1) መሠረት amend a tax assessment under
ማንኛውንም የታክስ ስሌት፦ sub-article (1) of this Article:
(a) Yeroo kamiyyuu kaffalaa taak- (ሀ)በማንኛውም ጊዜ በታክስ ከፋዩ ወይም (a) In the case of fraud, or
siitiin yookiin maqaa kaffalaa በታክስ ከፋዩ ስም የማጭበርበር gross or willful neglect by,
taaksiitiin gochi waliin dha’uu or on behalf of, the tax-
yoo raawwatamu yookiin ድርጊት ሲፈጸም ወይም በከፍተኛ
payer, at any time; or
haala cimaatiin yookiin maal ሁኔታ ወይም በማወቅ የተፈፀመ
(b) In any other case,
dhibdeen beekaa raawwat- የቸልተኝነት ድርጊት ሲኖር፤ ወይም
ame yoo jiraate; (1)For a self-assessment, the
(b) Haala biroo kamiiniyyuu: (ለ) በሌላ በማናቸውም ሁኔታ፦ date that the self-Assess-
i) Kaffalaan taaksii shallaggii 1. ታክስ ከፋዩ በራሱ የሚያሰላው ment taxpayer filed the
taaksii ofii isaatiin kan shal- የታክስ ስሌት ሲሆን ታክስ ከፋዩ self-assessment declara-
lagu yoo ta’e, kaffalaan taak- tion to which the self-as-
የራስ ታክስ ስሌት ማስታወቂያውን
sii guyyaa beeksisa shallaggii sessment relates; within 5
taaksii ofii dhiyeessee eegalee ካቀረበበት ቀን ጀምሮ በሚቆጠር 5
(Five) years :
kan lakkaawamu waggaa (አምስት) ዓመት ውስጥ፤ (2)For any other tax assess-
5(shan) keessatti; 2. ለሌላ ማንኛውም የታክስ ስሌት ment, the date the Author-
ii) Abbaan Taayitichaa Shallag-
ባለሥልጣኑ ለታክስ ከ ፋ ዩ ity served notice of the as-
gii taaksii biroo kamiifiyyuu
guyyaa beeksisa shallaggii የታክስ ስሌት ማስታወቂያ ከሰጠበት
sessment on the taxpayer,
taaksii kaffalaa taaksichaatiif within 5 (Five) years:
ቀን ጀምሮ በሚቆጠር (አምስት)
kennee eegalee kan lak- 3) When the Authority has
kaawamu waggaa 5(shan) ዓመት ውስጥ፤ ሊያሻሽል ይችላል፡፡ served a taxpayer with notice
keessatti fooyyessuu ni dan- 3) ባለሥልጣኑ በዚህ አንቀጽ ንዑስ አንቀጽ (1) of an amended assessment
da’a. መሠረት ለታክስ ከፋዩ የሰጠውን የተሻሻለ made under sub-article (1)
3) Abbaan Taayitichaa akkaataa kee- of this Article, the Authority
የታክስ ስሌት ማስታወቂያ ከሚከተሉት
wwata kanaa keewwata Xiqqaa may further amend the orig-
1tiin beeksisa shallaggii taaksii ሁኔታዎች ዘግይቶ በተፈጸመው ጊዜ
inal assessment to which the
fooyya’e kaffalaa taaksiitiif kenne እንደገና ሊያሻሽል ይችላል፦
haalota armaan gadiitiin yeroo amended assessment relates
turee raawwatametti irra deebi’ee
(ሀ) ለመጀመሪያው የታክስ ስሌት within the later of:
fooyyessuu ni danda’a: ማስታወቂያ የዚህ አንቀጽ ንዑስ (a) The period specified in
(a) Beeksisa shallaggii taaksii አንቀጽ (2) (ለ) ተፈጻሚ በሚሆንበት sub-article (2) (b) of this
jalqabaatiif yeroo Keewwatni ጊዜ፤ ወይም
Article applicable to the
kun Keewwatni Xiqqaan 2 (b) original assessment; or
itti raawwatamutti; yookiin (ለ) ባለሥልጣኑ የተሻሸለውን የታክስ
(b) One year after the Au-
(b) Abbaan Taayitichaa beeksisa ስሌት ማስታወቂያ ለታክስ ከፋዩ thority served notice of
shallaggii fooyya’ee kaffalaa ከሰጠው በኋላ ባለው የአንድ ዓመት the amended assessment
taaksiitiif erga kennee booda
kan jiru waggaa tokko kees- ጊዜ ውስጥ፡፡ on the taxpayer.
satti. 4) የዚህ አንቀጽ ንዑስ አንቀጽ (3)(ለ) 4) In any case to which sub-ar-
4) Haalli kamiyyuu Keewwata kana ticle (3) (b) of this Article
ተፈጻሚ በሚሆንበት በማናቸውም ሁኔታ
Keewwata Xiqqaan 3(b) itti raaw- Applies, the Authority shall
ባለሥልጣኑ የሚያደርገው ተጨማሪ
watamu fooyya’insa dabalataa be limited to amending the
Abbaan Taayitichaa taasisu shal- ማሻሻያ መጀመሪያ በተሻሻለውየታክስ alterations, reductions, or ad-
laggii taaksii jalqaba fooyya’e ir- ስሌት ላይ በተደረጉት ለውጦች፣ ቅናሾች ditions made in the amended
ratti jijjiiramoota, hir’ifamoota assessment to the original as-
ወይም ጭማሪዎች ላይ ብቻ የተገደበ
yookiin daballiiwwan taasifaman
sessment.
qofa irratti kan daangeffame ta’a. ይሆናል፡፡
5) Abbaan Taayitichaa shallaggii
5) The Authority shall serve a
5) ባለሥልጣኑ በዚህ አንቀጽ መሠረት
taaksii akkaataa keewwata ka- taxpayer with notice, in writ-
የተሻሻለውን የታክስ ስሌት በተመለከተ ing, of an amended assess-
naatiinfooyya’e ilaalchisee beek-
sisa barreeffamaa qabxiiwwan የሚከተሉትን ነጥቦች ያካተተ የጽሑፍ ment made under this Article
armaan gadii ofkeessatti qabate ማስታወቂያ ለታክስ ከፋዩ መስጠት specifying the following:
kaffalaa taaksiitiif kennuu qaba: አለበት፦
(a) Shallaggii taaksii jalqabaa (ሀ) ማሻሻያ የተደረገበትን የመጀመሪያ (a) The original assessment to
Fooyya’iinsi irratti taasifam- የታክስ ስሌት እና ማሻሻያ which the amended Assess-
eefi sababoota fooyya’iinsicha ment relates and a statement
taasisuun barbaachiseef ibsa ማድረግ ያስፈለገበትን
of reasons for making the
qabate; ምክንያቶች የያዘ መግለጫ፤
amended assessment;
(b) Hanga taaksii akkaataa haala (ለ) እንደሁኔታው የተሰላውን
isaatiin shallagamee kasaaraa (b) The amount of tax assessed,
ful duratti darbu yookiin የታክስ መጠን፣ወደ ፊት የሚሸጋገር or loss or excess input tax car-
hanga taaksii galtee caalmaan የኪሣራ ወይም በብልጫ የተከፈለን ried forward, as the case may
kaffalamee; የግብዓት ታክስ መጠን፤ be;
(c) Shallaggii taaksii fooyya’e ir- (c) The amount of penalty as-
(ሐ) በተሻሻለ የታክስ ስሌት ላ ይ
ratti hangi adabbii kaffala- sessed (if any) under the
muu qabu yoo jiraate; ሊከፈል የሚገባ የቅጣት መጠን ካለ፤
amended assessment;
(d) Shallaggii taaksii fooyya’e ir- (መ) በተሻሻለው የታክስ ስሌት ላይ ሊከፈል (d) The amount of late payment
ratti hangi dhala kaffaltii tu- የሚገባ የዘገየ ክፍያ ወለድ መጠን interest(if any) payable in re-
ree kaffalamuu qabu yoo ji-
ካለ፤ spect of the tax assessed;
raate,
(e) Yeroo taaksii shallaggiin taak- (ሠ) የተሻሻለው የታክስ ስሌት
(e) The tax period to which the
sii fooyya’e ilaallatu; amended assessment relates;
የሚመለከተውን የታክስ ጊዜ፤
(f) Guyyaa beeksifni kenna- (f) The due date for payment of
mee eegalee kan lakkaa’amu (ረ) ማስታወቂያው ከተሰጠበት ቀን ጀምሮ any additional tax, and penal-
guyyoota 30(soddoma) jiran በሚቆጠር ከ# (ከሰላሳ) ቀናት ባላነሰ ty and interest, payable under
keessatti bu’uura shallag- ጊዜ ውስጥ በተሻሻለው የታክስ ስሌት the amended assessment, be-
gii taaksii fooyya’een guyyaa ing a date that is not less than
taaksii dabalataa, adabbii fi መሠረት መከፈል ያለበትን ተጨማሪ
30 (Thirty) days from the date
dhalli kaffalamuu qabu itti ታክስ፣ ቅጣት እና ወለድ
of service of the notice;
kaffalamu; የሚከፈልበትን ቀን፤
(g) Daangaa yeroo komii itti dhi- (g) The manner of objecting
yeefachuun danda’amu daba- (ሰ) ቅሬታ ማቅረብ የሚችልበትን የጊዜ to the amended assessment,
latee shallaggii taaksii fooyya’e ገደብ ጨምሮ በተሻሻለው የታክስ including the time limit for
irratti akkaataa komii isaa itti ስሌት ላይ ቅሬታውን የሚያቀርብበትን lodging an objection to the
dhiyeeffatu. assessment.
አኳኋን፡፡
6) Bu’uura shallaggii taaksii 6) If an amount of additional tax is
fooyya’eetiin taaksii dabalataa 6) በ ተ ሻ ሻ ለ ው የ ታ ክ ስ ስ ሌ ት
payable under an amended as-
kaffalamuu qabu yoo jiraate, ad- መሠረት መከፈል ያለበት ተጨማሪ ታክስ sessment, any late payment penal-
abbii fi dhalli taaksii dabalataa ካለ በተጨማሪው ታክስ ላይ ለዘገየ ክፍያ ty and late payment interest pay-
irratti kaffaltii tureef kaffalamu
kan shallagamu bu’uura shallag- የሚከፈል ቅጣትና ወለድ የሚሰላው able in respect of the additional
gii taaksiii jalqabaatiin guyyaa በመጀመሪያው የታክስ ስሌት መሠረት
tax shall be computed from the
taaksichi kaffalamuu qabu irraa original due date for payment of
ታክሱ መከፈል ከነበረበት ቀን ጀምሮ ነው
eegleeti. tax under the original assessment
to which the amended assessment
31. Iyyata Shallaggii Taaksii Kaffalaan #1. ታክስ ከፋዩ ራሱ ያዘጋጀው የታክስ ስሌት relates.
Taaksichaa Ofii Isaa Qopheesse እንዲሻሻል ስለሚቀርብ ማመልከቻ
Akka Fooyya’uuf Dhiyaatu 31. Application for Making an
1) Kaffalaan taaksii shallaggii taaksii 1) የራሱን የታክስ ስሌት ያዘጋጀ ታክስ
Amendment to a Self-assessment
ofii qopheesse beeksisa taaksii ofii ከፋይ ያቀረበውን በራስ የተዘጋጀ የታክስ
qopheesse Abbaan Taayitichaa
1) A taxpayer who has filed a self-as-
ማስታወቂያ ባለሥልጣኑ እንዲያሻሽልለት
akka fooyyessuufiif Abbaa Taay- sessment declaration may apply
itichaatti iyyata isaa dhiyeeffa- ለባለሥልጣኑ ሊያመለክት ይችላል፡፡ to the Authority for the Authori-
chuu ni danda’a. ty to make an amendment to the
self-assessment.
Labsii Lak. 203/2009 Fuula 40 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ $ Proclamation No. 203/2017 page 40
2) Iyyanni akkaataa Keewwata 2) በ ዚ ህ አ ን ቀ ጽ ን ዑ ስ አ ን ቀ ጽ ( 1 ) 2) An application under sub-ar-
kana Keewwata Xiqqaa 1tiin መሠረት የሚቀርበው ማመልከቻ፦ ticle (1) of this Article shall:
dhiyaatu. (a) State the amendments
(a) B eeksisa taaksii kaffa- (ሀ)ታክስ ከፋዩ ራሱ አዘጋጅቶ
that the taxpayer believes
laan taaksii ofii isaati- ባቀረበው የታክስ ማስታወቂያ
are required to be made
in qopheessee dhiyeesse ላይ ሊደረጉ ይገባል to correct the self-as-
irratti fooyya’iinsa ta-
asifamuu qaba jedhee ብሎ የሚያምንባቸውን sessment and the reasons
itti amanuu fi sababoota ማሻሻያዎችን እና ማሻሻያዎቹን for the amendments; and
fooyya’iinsichi taasifam- ማድረግ አስፈላጊ የሆነበትን
(b) Be filed with the Au-
uu qaba jedhee amaneef thority within the period
ምክንያቶች መግለጽ፤ እና
ibsuu ; fi specified in Article
(b) Yeroo Labsii kana kee- (ለ)በዚህ አዋጅ አንቀጽ 30 (2)(b)(1) of this
wwata 30 Keewwata #ን ዑ ስ አንቀጽ 2 (ለ) (1) Proclamation.
Xiqqaa 2(b) (i) jalatti 3) When an application has
በተመለከተው ጊዜ ውስጥ
ibsame keessatti dhiyaa-
been made under sub-article
chuu qaba. መቅረብ፤ ይኖርበታል፡፡
3) Akkaataa Keewwata ka-
(1) of this Article, the Au-
naa Keewwata Xiqqaa 1tiin thority shall, in accordance
መሠረት ማመልከቻ ሲቀርብለት with a Directive issued by
iyyatni yoo dhiyaatuuf iyyat-
ni dhiyaatee guyyoota 120 ባለሥልጣኑ በሚያወጣው the Authority, make a deci-
(dhibba tokkoo fi digdama) መመሪያ መሠረት ማመልከቻው sion to amend the self-as-
keessatti bu’uura qajeelfama በቀረበለት በ )@ (አንድ መቶ
sessment or to refuse the ap-
Abbaan Taayitichaa baasu- plication and such decision
un shallaggiin taaksii kaf- ሃያ) ቀናት ውስጥ በታክስ ከፋዩ
shall be made within120
falaa taaksiitiin qophaa’ee ተዘጋጅቶ የቀረበው የታክስ
(One Hundred Twenty) days
dhiyaate akka fooyya’u mur- ስሌት እንዲሻሻል መወሰን ወይም of the receipt of the applica-
teessuu yookiin iyyaticha
kufaa taasisuu qaba. ማመልከቻውን ውድቅ ማድርግ tion
4) Abbaan Taayitichaa shallag- አለበት፡፡ 4) If the Authority makes a de-
gii taaksii qopheesse kaf- 4) ባለሥልጣኑ ታክስ ከፋዩ
cision to amend the self-As-
falaan taaksii ofii isaatiin sessment:
ራሱ ያቀረበው የታክስ ስሌት
qopheesse akka fooyya’u kan (a) The amended assess-
murteesse yoo ta’e : እንዲሻሻል የወሰነ እንደሆነ፦ ment shall be made
(a) Shallaggiin fooyya’in- (ሀ)የታክስ ስሌት ማሻሻያው in Accordance with Ar-
sa taaksichaa akkaataa ticle 30(1) of this Procla-
በዚህ አዋጅ አንቀጽ # (1)
Labsii kana Keewwata 30
mation; and
Keewwata Xiqqaa 1tiin መሠረት መከናወን፤ እና
raawwatamuu isaa ; fi (b) Notice of the amend-
(ለ)የተሻሻለው የታክስ ስሌት
(b) Shallaggii taaksii ed assessment shall be
ማስታወቂያ በዚህ አዋጅ served on the taxpayer in
fooyya’ee akkaataa Labsii
kana Keewwata 30 Kee- አንቀጽ # (5) መሠረት accordance with Article
wwata Xiqqaa 5tiin kaf- ለታክስ ከፋዩ እንዲደርሰው 30 (5) of this Proclama-
falaa taaksichaa akka qa- tion.
መደረግ፤ አለበት፡፡
qqabu taasifamuu qaba 5) If the Authority makes a de-
5) Abbaan Taayitichaa iyya- 5) ባለሥልጣኑ በዚህ አንቀጽ ንዑስ
cision to refuse an applica-
ta akkaataa Keewwata kana አንቀጽ (1) መሠረት የሚቀርበውን tion under sub-article (1) of
Keewwata Xiqqaa 1tiin dhi-
haatu kan hin fudhanne yoo
ማመልከቻ ያልተቀበለው እንደሆነ this Article, the Authority
ta’e murtii isaa kaffalaa ta- ውሳኔውን ለታክስ ከፋዩ በጽሁፍ shall serve the taxpayer with
aksiitiif barreeffamaan ni ያሳውቃል፡፡ written notice of the deci-
beeksisa. sion.
Labsii Lak. 203/2009 Fuula 41 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ $1 Proclamation No. 203/2017 page 41
Kutaa Torba ክፍል ሰባት Part S even
Taaksii fi Kaffaltiiwwan Biroo Sas- ታክስንና ሌሎች ክፍያዎችን ስለመሰብሰብና C olection and Recover y of
saabuufi Kaffalchiisuu Tax and Other Amounts
Kutaa Xiqqaa Tokko ማስከፈል
sub part One
Taaksii fi Kaffaltiiwwan Biroo Kaf- ንዑስ ክፍል አንድ
Payment Of Tax and Other
falchiisuu ታክስንና ሌሎች ክፍያዎችን ስለማስክፈል
32. Taaksiin Idaa Mootummaaf Kaf- Amounts
falamu Ta’uu #2. ታክስ ለመንግሥት የሚከፈል ዕዳ 32.Tax as a Debt Due to the
1) Bu’ura seera taaksitiin taaksiin ስለመሆኑ Government
Kaffalaa taaksiitiin kaffalamuu 1) በታክስ ሕግ መሠረት በታክስ ከፋዩ
1) Tax that is due and payable
qabuu fi yeroon kaffaltii isaa gahe by a taxpayer under a tax
ሊከፈል የሚገባውና የመክፈያ ጊዜው
idaa mootummaaf kaffalamu law is a debt owed to the
waan ta’eef Abbaa Taayitichaatiif የደረሰ ታክስለ መንግሥት የሚከፈል ዕዳ
Government and shall be
kaffalamuu qaba. ስለሆነ ለባለሥልጣኑ መከፈል አለበት፡፡ payable to the Authority.
2) Akkaataa Labsii kana Keewwata
2) በዚህ አዋጅ አንቀጽ *3 (2) መሠረት 2) A taxpayer required to pay
83 Keewwata Xiqqaa 2tiin kaffa-
laan taaksii mala kaffaltii taaksii በኤሌክትሮኒክስ አከፋፈል ዘዴ ታክስ tax electronically by the
elektiroonoksiitiin akka kaffalu Authority under Ar ticle 83
እንዲከፍል በባለሥልጣኑ የተጠየቀ ታክስ
Abbaa Taayitichaatiin gaafatame (2) of this Proclamation
ከፋይ ባለሥልጣኑ ሌላ የአከፋፈል ዘዴ
Abbaan Taayitichaa mala kaffal- shall do so unless autho-
tii biroo akka fayyadamu bar- እንዲጠቀም በጽሑፍ ካልፈቀደለት በስተቀር rized by the Authority, by
reeffamaan yoo heeyyame malee ክፍያውን የሚፈጽመው በኤሌክትሮኒክስ notice in writing, to use
kaffalticha kan raawwatu mala አከፋፈል ዘዴ ይሆናል፡፡ another method of pay-
kaffaltii elektiroonoksiitin ta’a. ment.
3) Kaffalaan taaksicha taaksicha 3) ታክስ ከ ፋ ዩ
3) If taxpayers fail to pay tax
yeroo kaffaluu qabutti yoo hin ታክሱን መክፈል ባለበት ጊዜ
kaffalle Abbaan Taayitichaa taak-
by the due date, the tax-
ካልከፈለ ባለሥልጣኑ ያልተከፈለውን payer shall be liable for
sii hin kaffalamne kaffalchiisuuf
sababa tarkaanfii fudhatuun baa- ታክስ ለማስከፈል በሚወስደው እርምጃ any costs incurred by the
sii baasu kamiifiyyuu itti gaafata- ምክንያት ለሚያወጣው ማንኛውም ወጪ Authority in taking action
maa. ኃላፊ ይሆናል፡፡ to recover the unpaid tax.
33. Itti gaafatamummaa Sadarkaa 33. S econdar y Liabilities

Lammaaffaatti dhufuu fi Taaksii #3. በሁለተኛ ደረጃ የሚመጡ ኃላፊነቶች እና and Tax Recover y C osts
Kaffalchiisuuf baasiiwwan Raaw- ታክስን ለማስከፈል የሚደረጉ ወጪዎች 1) The Authority may ser ve
wataman
1) ባለሥልጣኑ የሁለተኛ ደረጃ ኃላፊነት ላለበት a person liable for a sec-
1) Abbaan Taayitichaa namani ka-
miyyuu itti gaafatamummaa ወይም ታክስን ለማስከፈል የተደረገን ወጪ ondar yliability or tax re-
sadarkaa lammaffaa qabaatu cover y costs with notice of
መክፈል ላለበት ማንኛውም ሰው መከፈል
yookiin taaksii kaffalchiisuuf baa- the amount of the liability
ያለበትን የገንዘብ መጠን እና ክፍያው
sii raawwatame kaffaluu qabuuf payable by the person and
hanga maallaaqa kaffaluu qabuu የሚፈጸምበትን ቀን የሚገልጽ ማስታወቂያ the due date for payment.
fi guyyaa kaffaltii itti raawwatu ይሰጣል፡፡ 2) A reference in Parts S even,
beeksisa ibsu ni kenna. 2) የዚህን አዋጅ ክፍል ሰባት፣ ስምንት፣ Eight, Nine, and Ten, and
2) Labsii kana kutaan torba, sad- Article 105 of this Procla-
deetti, sagal fi kudhan akkasumas ዘጠኝ እና አሥር እንዲሁም አንቀጽ )5ን
mation:
keewwata 105 ilaalchisee: በሚመለከት፦
(a) “Taaksii” jechi jedhu itti gaa- (a) “tax”, shall include a
(ሀ) “ታክስ” የሚለው ቃል በሁለተኛ secondar y liability and
fatamummaa sadarkaa lam-
maffaatti dhufuu fi taaksii ደረጃ የሚመጣ ኃላፊነትንና ታክስን tax recover y costs;
kaffalchiisuuf baasii ba’u ni ለማስከፈል የሚደረግ ወጪን
dabalata; ይጨምራል፤
(b) “Taaksii hin kaffalamne”kan (ለ) “ያልተከፈለ ታክስ” የሚለው (b) “unpaid tax”, shall include an
jedhu Keewwata kana Keew- በዚህ አንቀጽ ንዑስ አንቀጽ
amount specifiedin sub-arti-
wata Xiqqaa 2(a) jalatti kan cle (2) (a) of this Article that
2(ሀ) የተጠቀሰውና በመክፈያ
ibsamee fi taaksii yeroo kaffal- is not paid by the due date;
amuu qabutti hin kaffalamne ጊዜው ያልተከፈለን ታክስ
and
ni dabalata; akkasumas ይጨምራል፤እንዲሁም (c) “taxpayer”, shall include a
(c) “Kaffalaa Taaksii”kan jedhu (ሐ) “ታክስ ከፋይ” የሚለው በዚህ አንቀጽ person liable for anamount
Keewwata kana Keewwata
ንዑስ አንቀጽ 2(ሀ) የተመለከተውን specified insub-article (2)
Xiqqaa 2(a) kan ibsame nama
itti gaafatamummaa taaksii ታክስ የመክፈል ኃላፊነት ያለበትን (a) of this Article
kaffaluuf qabu ni dabalata. ሰው ይጨምራል፡፡
3) An amount of a secondary lia-
3) Taaksiin nama itti gaafatamum- bility paid by a person shall be
3) የሁለተኛ ደረጃ ኃላፊነት ባለበት ሰውየተከፈለ
maa sadarkaa lammaffaa qabuun credited against the primary li-
kaffalame itti gaafatamummaan ታክስ ይኸው ኃላፊነት ከሚመለከተው ability of the taxpayer to which
kun itti gaafatamuummaa taaksii ታክስ ከፋዩ የመጀመሪያ የታክስ the secondary liability relates.
jalqabaa kaffalaa taaksichaa ilaal- ኃላፊነት ጋር ይካካሳል፡፡
latu waliin bakka buufama. 34. Extension of Time to Pay Tax
1) A taxpayer may apply, in writing,
34. Yeroo Kaffaltii Taaksii Dheeressuu #4. የታክስ መክፈያ ጊዜን ስለማራዘም
to the Authority for anextension
1) Kaffalaan taaksichaa bu’ura seera 1) ታክስ ከፋዩ በታክስ ሕግ
taaksitiin taaksii yeroon kaffal- of time to pay tax due under a
መሠረት የመክፈያ ጊዜው የደረሰ
tii isaa gahe yeroon kaffaltii isaa tax law.
akka dheeratuuf Abbaa Taayiti- ታክስ የመክፈያ ጊዜው እንዲራዘ 2) When an application has been
chaatiif iyyata barreeffamaa dhi- ምለት ለባለሥልጣኑ የጽሑፍ ማመልከቻ made under sub-article (1) of
yeessuu ni danda’a. ሊያቀርብ ይችላል፡፡ this Article, the Authority may,
2) Akkaataa Keewwata kana Keew- upon satisfaction that there is
wata Xiqqaa 1 tiin iyyanni yeroo good cause and in accordance
dhiyaatu Abbaan Taayitichaa sa- ማመልከቻ በሚቀርብ በት ጊዜ ባለሥልጣኑ
with a Directive issued by the
babni gahaan jiraachuu isaa yoo በቂ ምክንያት መኖሩን ካረጋገጠ
Authority:
mirkaneeffate qajeelfama basuun: በሚያወጣው መመሪያ መሠረት፦
(a) Kaffalaa taaksitiif yeroo kaf- (a) Grant the taxpayer an exten-
faltii dheeressuufiif; yookiin
ሀ) ለታክስ ከፋዩ የታክስ መክፈያ ጊዜውን sion of time for payment of
(b) Bu’ura Abbaan Taayitichaa ሊያራዝምለት፤ ወይም the tax; or
murteeessuun taaksicha qo- ለ) ባለሥልጣኑ በሚወስነው (b) Require the taxpayer to pay
qqooduun yeroo murta’e መሠረት ታክሱን በመከፋፈል the tax in such Installments
keessatti akka kaffalu taasisuu as the Authority may deter-
በተወሰነ ጊዜ ውስጥ እንዲከፍል
ni danda’a. mine.
3) Abbaan Taayitichaa akkaataa kee- ሊያደርገው፤ይችላል፡፡
3) The Authority shall serve the
wwata kana Keewwata Xiqqaa 3) ባለሥልጣኑ በዚህ አንቀጽ ንዑስ አንቀጽ taxpayer with written notice the
1tiin iyyata dhiyaateef murtii ken-
ne kan ibsu beeksisa barreeffamaa
(1) መሠረት ለቀረበው ማመልከቻ decision on an application under
kaffalaa taaksichaatiif ni kenna. የሰጠውን ውሳኔ የሚገልጽ የጽሑፍ sub-article (1) of this Article.
4) Akkaataa Keewwata kana Kee- ማስታወቂያ ለታክስ ከፋዩ ይሰጠዋል፡፡ 4) When a taxpayer permitted to
wwata Xiqqaa 2(b) tiin kaffalaan 4) በዚህ አንቀጽ ንዑስ አንቀጽ(2)(ለ) መሠረት pay tax by installmentsunder
taaksii taaksicha qoqqooduun sub-article (2) (b) of this Arti-
ታክሱን በመከፋፈል በተወሰነ
yeroo murtaa’e keessatti akka cle defaults in the payment of
kaffalamu heeyyamameef kaffal- ጊዜ ውስጥ እንዲከፍል የተፈቀደለት
an installment, the Authority
tii yeroo tokkoo yoo hin kaffalle, ታክስ ከፋይ የአንድን ጊዜ ክፍያ ካልከፈለ may immediately take action to
kaffalaan taaksii yeroo kaffalti- ታክስ ከፋዩ ክፍያውን ባቆመበት ጊዜ recover the whole balance of the
cha dhaabe eegalee haaftee kaf-
faltii guutummaan akka kaffalu ያለውን ቀሪ ክፍያ በሙሉ tax outstanding at the time of
Abbaan taayitichaa battalumatti እንዲከፍል ባለሥልጣኑ ወዲያውኑ እርምጃ default.
tarkaanfii fudhachuu ni danda’a. ሊወስድ ይችላል፡፡
5) Kaffalaa taaksii yeroon kaffal- 5) የታክስ መክፈያ ጊዜው እንዲራዘም ወይም 5) The grant of an extension of
tii taaksii akka dheeratu yookiin ታክሱን በመከፋፈል በተወሰነ ጊዜ ውስጥ time to pay tax orpermission
yeroo murta’e keessatti taaksii qo- to pay tax due by installments
qqoduun akka kaffalu heeyyama- እንዲከፍል የተፈቀደለት ታክስ ከፋይ
meef kaffaltii ture irratti guyyaa በዘገየው ክፍያ ላይ ከመጀመሪያ የታክስ shall notprevent the liability for
kaffaaltii taaksii jalqabaa irraa መክፈያ ቀን ጀምሮ የሚታሰብ ወለድ
late payment interest arising
eegalee dhala herregamu dirqama
የመክፈል ግዴታውን አያስቀርም፡፡
from the original date the tax
kaffaluu isaa hin hambisu. was due for payment.
35. Taaksii fi Ajaja Kaffaltii Qaama #5. በታክስ እና ለሦስተኛ ወገን በሚሰጥ የክፍያ
Sadaffaaf Kennamuun Maallaqa 35. Priority of Tax and Garnishee
Kaffalamu irratti Mirga Dursaa Jiru. ትዕዛዝ በሚከፈል ገንዘብ ላይ ስለሚኖር Amounts
1) Keewwatni kun kaffaltiiwwan armaan የቅድሚያ መብት 1) This Article applies to the fol-
gadiitiif raawwatinsa ni qabaata: 1) ይህ አንቀጽ ለሚከተሉት ክፍያዎች lowing amounts:
(a) Herrega kaffalamu irraa ta- ተፈጻሚነት ይኖረዋል፦ (a) Withholding tax, value
aksii hir’ifamee kaffalamu,
Taaksii Dabalata Qabeenyaa, ሀ) ከተከፋይ ሂሣብ ላይ ተቀንሶ added tax, turnover tax or
Tarn Oovar Taaksii yookiin በሚከፈል ታክስ፣በተጨማሪ እሴት Excise tax; and
Eksaayiz Taaksii; fi ታክስ፣በተርን ኦቨር ታክስ፣ወይም (b) An amount payable under a
(b) Bu’ura ajaja kaffaltii Maallaqaa garnishee order.
qaama sadaffaatiif kennamuuti- በኤክሳይዝ ታክስ፤ እና
2) A person owing, holding, re-
in maallaqa kaffalamuu qabu. ለ) ለሦስተኛ ወገን በሚሰጥ የገንዘብ ክፍያ
2) Namni Maallaqa Keewwanni kun ceiving, or withholding an
ትዕዛዝ መሠረት ሊከፈል በሚገባው
irratti raawwatuuf kan abbaa idaa amount to which this Article
ገንዘብ፡፡
ta’e qabate,fudhate yookiin hir’is- applies holds the amount on
ee hambise maallaqa kana abbaa 2) ይህ አንቀጽ ተፈጻሚ በሚሆንበት ገንዘብ
behalf of the Government and,
imaanaa Mootummaa ta’ee waan ባለዕዳ የሆነ፣የያዘ፣ የተረከበ ወይም ቀንሶ in the event of theliquidation or
qabuuf namni kun yoo kasaaru የሚያስቀር ሰው ይህንን ገንዘብ የመንግሥት
yookiin qabeenyi isaa qulqullaa’u bankruptcy of the person, the
maallaqni inni abbaa imaanaa ባለአደራ በመሆን የሚይዝ ስለሆነ ይህ ሰው amount:
Mootummaa ta’ee qabate: ሲከስር ወይም ንብረቱ ሲጣራ የመንግሥት (a) Shall not form part of the
(a) Adeemsa qabeenya qul- ባለአደራ በመሆን የያዘው ገንዘብ፦ person’s estate inliquidation
qulleessuu yookiin qaa- or bankruptcy; and
(ሀ) በንብረት ማጣራቱ ሂደት ወይም
ma qabeenyaa waliigalaa
kasaarichaa ta’ee hin fudhata- በኪሳራው የጠቅላላ ንብረቱ አካል (b) Shall be paid to the Author-
mu; akkasumas ተደርጎ አይወሰድም፤እንዲሁም ity before any distribution
(b) Qoqqoodinsi qabeenyaa ka- (ለ) ምንም ዓይነት የንብረት ክፍፍል
of property is made.
miyyuu taasifamuu isaatiin 3) Despite any other law, with-
dura Abbaa Taayitichaatiif ከመደረጉ በፊት ለባለሥልጣኑ
holding tax withheld by a Per-
kaffalamuu qaba. መከፈል አለበት፡፡
3) Haala addaatiin seera biroo kami- son:
3) በሌላ ማንኛውም ሕግ በተለየ አኳኋን
iniyyuu kan tumame jiraatuyyuu (a) Shall not be subject to at-
የተደነገገ ቢኖርም ከተከፋይ ሂሣብ ላይ
taaksiin herrega kaffalamu irraa tachment in respect of any
hir’ifamee kaffalamu: ተቀንሶ የሚከፈል ታክስ debt or liability of the per-
(a) Idaa kamiyyuu nama ka- (ሀ) ከማንኛውም ሰው ለሚፈለግ son;
miyyuu irraa barbaadamu
yookiin itti gaafatamummaa
ማንኛውም ዕዳ ወይም ኃላፊነት (b) Shall be a first charge on the
raawwachisuuf kabajamuu ማስፈጸሚያ ሊከበር አይችልም payment or amount from
hin danda’u. (ለ) ታክሱ ተይዞ ቀሪ ከሚደረግበት which the tax is withheld;
(b) kaffaltii taaksichi qabamee ክፍያ ላይ ከሚፈለጉ እዳዎች ሁሉ and
irraa hambifamu irraa idaaw- (c) Shall be withheld prior to
wan barbaadaman hundairraa የመጀመሪያው ይሆናል፤እንዲሁም
kan dursaa ta’a; akkasumas (ሐ) በማናቸውም ሕግ ወይም የፍርድ ቤት any other deduction that
(c) Bu’ura seera yookiin ajaja ትዕዛዝ መሠረት ከክፍያው ላይ
the person may be required
Mana Murtii kamiiniyyuu
ከሚቀነስ ማንኛውም የገንዘብ ክፍያ
to make from the payment
kaffaltii maallaqaa kamiyyuu or amount under an order
kaffalticha irraa hir’ifamu irra ቅድሚያ ይኖረዋል፡፡
of any court or any law.
dursa ni qabaata.
36. Tartiiba Kaffaltii #6. የአከፋፈል ቅደም ተከተል 36. Order of Payment
1) Kaffalaan taaksii tokko adabbii fi 1) አንድ ታክስ ከፋይ ቅጣትና ክፍያ ለዘገየበት 1) When a taxpayer is liable for pen-
dhala kaffaltii turee kaffaluuf itti alty and late payment Interest in
ወለድ የመክፈል ኃላፊነት ሲኖርበትና
gaafatamummaa yoo qabaatuu fi relation to a tax liability and the
kaffaltii kaffalaan taaksii raawwa- ታክስ ከፋዩ የፈፀመው ክፍያ መክፈል taxpayer makes a payment that
te hanga taaksii, adabbii fi dhala ከሚገባው ጠቅላላ የታክስ፣ የቅጣትና is less than the total amount of
waliigalaa kan xiqqaatu yoo ta’ut- የወለድ መጠን ያነሰ በሚሆንበት ጊዜ tax, penalty, and interest due; the
ti, maallaqni kaffalame idaa agu- amount paid shall be applied in
የተከፈለው ገንዘብ የሚሸፍነው ዕዳ ቅደም
gu tartiiba armaan gadiitiin ta’a:- the following order:
(a) Dursa idaa taaksii muummee ተከተል እንደሚከተለው ይሆናል፦
(a) First in payment of the tax
kaffaluuf; (ሀ) በመጀመሪያ ዋናውን የታክስ ዕዳ liability;
(b) Itti aansee kaffaltii tureef dha- ለመክፈል፤ (b) Then in payment of late pay-
la kaffalamu; (ለ) ቀጥሎ ክፍያ ለዘገየበት የሚከፈል ወለድ፤ ment interest;
(c) Maallaqni hafe kaffaltii adab- (c) Then the balance remain-
(ሐ) ቀሪው ገንዘብ ለቅጣት መክፈያ
biitiif oola. ing is applied in payment of
2) Kaffalaan taaksii kamiyyuu yeroo ይውላል፡፡ penalty.
kaffaltii itti raawwatu idaa taaksii 2) ማንኛውም ታክስ ከፋይ ክፍያ በሚፈጽምበት 2) When a taxpayer has more than
tokkoo ol kan irraa barbaadamu ጊዜ ከአንድ በላይ የታክስ ዕዳ የሚፈለግበት one tax liability at the time a
yoo ta’e, tartiibni kaffaltii idicha payment is made, the payment is
ከሆነ ክፍያው የሚሸፍነው ዕዳ ቅደም
aguguu bu’uura tartiiba yeroo idi- applied against the tax liabilities
chi uumameetiin ta’a. ተከተል ዕዳው በተፈጠረበት ጊዜ ቅደም in the order in which the liabili-
ተከተል መሠረት ይሆናል፡ ties arose.
37. Wabii Kaffaltii Taaksitiif Dhiyaatu.
1) Abbaan Taayitichaa galii moo- 37. Security for Payment of Tax
tummaa eeguuf barbaachisaa ta’ee #7. ለታክስ አከፋፈል የሚቀርብ ዋስትና
1) When it appears to the Authori-
yoo argamu, akkaataa fi hanga 1) ባለሥልጣኑ የመንግሥትን ገቢ ለመጠበቅ ty necessary to do so for the pro-
barbaachisaa jedhee amanetti አስፈላጊ መስሎ ሲታየው አስፈላጊነው tection of the revenue, the Au-
kaffalaan taaksichaa wabii akka በሚለውመጠንና አኳኋን ታክስ ከፋዩ thority may require any taxpayer
dhiyeessu dirqisiisuu ni danda’a. to give security in such amount
ዋስትና እንዲያቀርብ ሊያስገድደው
kaffalaan taaksichaa wabii akka and manner,as the Authority
dhiyeessu kan gaafatamus: ይችላል፡፡ ታክስ ከፋዩ ዋስትና እንዲያቀርብ considers appropriate:
(a) kaffaltii taaksii yeroon isa የሚጠየቀውም፦ (a) For the payment of tax that
gahe yookiin gahu; yookiin (ሀ) የመክፈያ ጊዜው ለደረሰ ወይም is or may become due by the
(b) Haal-duree kaffalaa taaksii taxpayer; or
የመክፈያ ጊዜው ለሚደርስ ታክስ
bu’ura seera taaksitiin deebii (b) As a condition of the taxpay-
gaafatuuf ta’a. መክፈያ፤ ወይም
er claiming a refund of tax
2) Bu’ura keewwata kanaatiin wa- (ለ) በታክስ ሕግ መሠረት ተመላሽ under a tax law.
biin kennamu haal-dureewwan ለሚጠይቅ ታክስ ከፋይ ቅድመ 2) Security under this Article may
barbaachisoo Abbaan Taayitichaa ሁኔታ፤ይሆናል፡፡ be given by cash or bank guaran-
gaafatu akkuma eegametti ta’ee, tee and shall be subject to such
2) በዚህ አንቀጽ መሠረት የሚሰጥ ዋስትና
maallaqa callaa yookiin wabii conditions as the Authority may
baankitiin kennuu ni danda’a. ባለሥልጣኑ የሚጠይቃቸው ተገቢ ቅድመ reasonably require.
3) Kaffalaan taaksicha dirqama wa- ሁኔታዎች እንደተጠበቁ ሆነው በጥሬ ገንዘብ 3) A taxpayer shall be liable to give
bii dhiyeessuu kan qabaatu Ab- ወይም በባንክ ዋስትና ሊሰጥ ይችላል፡፡ security only if the Authority
baan Taayitichaa: serves the taxpayer with a notice
3) ታክስ ከፋዩ ዋስትና የማቅረብ ግዴታ
(a) Hanga wabii barbaadamuu; setting out:
(b) Akkaataa wabichi itti dhiyaat- የሚኖርበት ባለሥልጣኑ፦ (a) The amount of the security
uu; fi (ሀ) የሚፈለገው የዋስትና መጠን፤ required;
(c) Beeksisa barreeffamaa guyyaa (ለ) ዋስትናው የሚቀርብበትን አኳኋን፤ እና (b) The manner in which the se-
wabichi itti dhiyaatu ibsu kaf- (ሐ) ዋስትናው የሚቀርብበትን ቀን curity is to be provided; and
falaa taaksichaatiif yoo kenne (c) The due date for providing
qofaadha. የሚገልጽ የጽሑፍ ማስታወቂያ ለታክስ
the security.
4) Kaayyoo kutaa kanaatiif jecha ከፋዩ የሰጠ እንደሆነ ብቻ ነው፡፡ 4) An amount of security that a tax-
kaffalaan taaksii akkaataa keew- 4) ለዚህ ክፍል ዓላማ ሲባል ታክስ ከፋዩ በዚህ payer fails to provide as required
wata kanaan tumameen hanga አንቀጽ በተደነገገው መሠረት ያላቀረበው under this Article shall be treat-
wabii hin dhiyeesinee taaksii kaf- ed as unpaid tax of the taxpayer
የዋስትና መጠን የታክስ ከፋዩ ያልተከፈለ
falaa taaksichaa hin kaffalamne for the purposes of this part.
taasifamee fudhatama. ታክስ ተደርጎ ይቆጠራል፡፡
38. Eegumsa #8. ስለጥበቃ 38. Protection
1) Tumaa Keewwaata kana Keew- 1) የዚህ አንቀጽ ንዑስ አንቀጽ (2) ድንጋጌ 1) The provision of sub-article (2)
wata Xiqqaa 2tiin namoota ar- of this Article shall apply to the
maan gadii irratti raawwatinsa ni በሚከተሉት ሰዎች ላይ ተፈጻሚ ይሆናል፦
following persons:
qabaata: (ሀ) በገቢ ግብር ሕግ መሠረት ከተከፋይ
(a) A withholding agent who
(a) Bu’uura seera gibira galiitiin ሂሣብ ላይ ታክስ ቀንሶ ለባለሥልጣኑ
herrega kaffalamu irraa nama has withheld tax from a pay-
taaksii hir’isee Abbaa Taayiti- የከፈለ ሰው፤ mentunder the Income
chatiif kaffale; (ለ) በዚህ አዋጅ አንቀጽ 08 (1) መሠረት Tax proclamation and paid
(b) Akkaataa Labsii kana kee- ለባለሥልጣኑ ታክስ የከፈለ የታክስ
the tax to the Authority;
wwata 18 Keewwata Xiqqaa (b) A tax representative who has
እንደራሴ፤
1tiin bakka bu’aa taaksii Ab- paid an amount to the author-
baa Taayitichaatiif taaksii kaf- (ሐ) በዚህ አዋጅ አንቀጽ $2 መሠረት ity pursuant to Article 18
fale: ለባለሥልጣኑ ታክስ የከፈለ ተረካቢ፤ sub article (1) of thisprocla-
(c) Akkaataa Labsii kana keew- mation;
ወይም
wata 42 tiin fudhataa abbaa
(c) A receiver who has paid an
taayitichaatiif taaksii kaffale (መ) ለሦስተኛ ወገን በሚሰጥ የክፍያ
; yookiin amount to the Authority
ትዕዛዝ መሠረት ለባለሥልጣኑ
(d) Bu’uur ajaja kaffaltii qaama pursuant to Article 42 of this
ገንዘብ የከፈለ ሰው፡፡ Proclamation; or
sadaffaatiif kennamuutiin
Nama abbaa taayitaatiif maal- 2) ይህ አንቀጽ ተፈፃሚ የሚሆንበት ሰው (d) A person who has paid an
laqa kaffale. ታክስ ከፋዩን በመወከል በታክስ ሕግ amount to the Authority pur-
2) Namni keewwanni kun irratti መሰረት ለባለሥልጣኑ የከፈለውን ገንዘብ suant to a garnishee order.
raawwatinsa qabaatu kaffalaa ta- 2) A person to whom this Article
aksichaa bakka bu’uun bu’uura እንዲከፍል ክስ ሊቀርብበት አይችልም፡፡
applies cannot be sued for pay-
seera taaksitiin maallaqa Abbaa
ment of the amount paid on be-
Taayitichaatiif kaffaalle akka kaf- ንዑስ ክፍል ሁለት
faluuf himanni irratti dhiyaachuu half a taxpayer to the Authority
hin danda’u. ለዘገየ ክፍያ የሚከፈል ወለድ in accordance with the Tax Law.
#9. ለዘገየ ክፍያ የሚከፈል ወለድ
Kutaa Xiqqaa Lama 1) የዚህ አንቀጽ ንዑስ አንቀጽ(8)
Sub Part Two
Dhala Kaffaltii Tureef Kaffaluu Late Payment Interest
39. Dhala Kaffaltii Tureef Kaffalamu. እንደተጠበቀ ሆኖ፣ በታክስ መክፈያ ጊዜው
39. Late Payment Interest
1) Keewwata kana keewwatni xiqqa- ወይም ከዚያ በፊት ታክሱን ያልከፈለ 1) Subject to sub-article (8) of this
an 8 akkuma eegametti ta’ee, yeroo ታክስ ከፋይ በዚህ አንቀጽ ንዑስ አንቀጽ Article, a taxpayer who fails to
kaffaltii taaksiitti yookiin isa dura
(2) በተመለከተውመጣኔ መሠረት ታክሱ pay tax on or before the due date
kaffalaan taaksii taaksii hin kaf-
falle bu’ura keewwata kana kee- መከፈል ከነበረበት ቀን ጀምሮ ተከፍሎ for payment shall be liable for
wwata xiqqaa 2 jalatti ibsameeti- late payment interest at the rate
እስካላቀበት ቀን ድረስ ባልተከፈለው መጠን
in guuyyaa taaksichi kaffalamuu specified in sub-article (2) of this
ላይ ለዘገየው ክፍያ ወለድ የመክፈል ግዴታ
qabu irraa eegalee hanga guyyaa Article on the unpaid tax for the
kaffalamee dhumeetti hanga hin አለበት፡፡ period commencing on the date
kaffalamne irratti kaffaltii tureef 2) የዘገየ ክፍያ የወለድ መጣኔ በዚህአንቀጽንዑስ the tax was due and ending on
dhala kaffaluuf dirqma qaba. አንቀጽ የተመለከተው ጊዜ ከመጀመሩ በፊት the date the tax was paid.
2) Taarifni dhalli kaffaltii turee yer- 2) The rate of late payment interest
oon keewwata kana keewwata ባለው ሩብ ዓመት በንግድ ባንኮች ሥራ
shall be the highest commercial
xiqqaa 1 jalatti ibsame eegaluu ላይ በዋለው ከፍተኛው የማበደሪያ ወለድ
isaatiin dura kurmaana jiru kees-
lending interest rate that pre-
መጣኔ ላይ 05% (አሥራ አምስትበመቶ) vailed during the quarter imme-
satti hanga taarifa dhala liqii
ol’aanaa Baankii daldaalaatiin ተጨምሮበት ይሆናል፡፡ diately before the commence-
hojii irra oole irratti %15 dabala- ment of the period specified in
mee ta’a. sub-article (1) of this Article in-
creased by 15%.
3) Bu’uura Keewwata kana Keewwa- 3) በዚህ አንቀጽ ንዑስ አንቀጽ (1) መሠረት 3) Late payment interest paid by a
ta Xiqqaa 1tiin taaksii dhalli kaf- የዘገየ ክፍያ ወለድ የተከፈለበት ታክስ taxpayer under sub-Article (1)
faltii turee irratti kaffalame taaksii መከፈል የማይኖርበት ታክስ ሆኖ የተገኘ
of this Article shall be refund-
kaffalamuu hin qabne ta’ee yoo ed to the taxpayer to the extent
argame, kaffalaa taaksichaatiif ni እንደሆነ ለታክሱ ከፋዩ ይመለስለታል፡፡ that the tax to which the interest
deebi’a. 4) በዚህ አንቀጽ መ ሠ ረ ት relates is found not to have been
4) Akkaataa Labsii kana Keewwa- በዘገየ ክፍያ ላይ የሚታሰብ payable.
ta 106 tiin taaksii yeroo kaffaltii ወለድ በዚህ አዋጅ አንቀጽ )6
4) Late payment interest payable
isaatti kaffaluu dhabuun adabbii under this Article shall be In ad-
buufamu irratti dabalataan ta’a. መሠረት ታክስ በመክፈያ ጊዜው dition to any late payment pen-
5) Akkaataa Keewwata kanaatiin ባለመክፈል ከሚጣለው ቅጣት alty imposed under Article 106
kaffaltii ture irratti dhalli herre- በተጨማሪ ይሆናል፡፡ of this Proclamation in respect
gamu, dhala baaqqeen kan shaal- 5) በዚህ አንቀጽ መሠረት በዘገየ ክፍያ ላይ
of a failure to pay tax by the due
lagamu yoo ta’e, kan herregamus date.
guyyaa guyyaan ta’a. የሚታሰብ ወለድ በነጠላ ወለድ የሚሰላ 5) Late payment interest payable
6) Abbaan Taayitichaa kaffaltii ture ሲሆን የሚታሰበውም በየቀኑ ይሆናል፡፡ under this Article shall be calcu-
irratti kaffalaa taksii dhala kaffa- 6) ባለሥልጣኑ በዘገየ ክፍያ ላይ ወለድ lated as simple interest and shall
luuf dirqama qabu irratti hanga የመክፈል ግዴታ ላለበት ታክስ ከፋይ
be computed on a daily basis.
dhala kaffalamuu fi yeroo kaffal- 6) The Authority may serve a tax-
tii isaa beeksisa ibsu ni kennaaf. መክፈል ያለበትን የወለድ መጠንና payer liable for latepayment
7) Kaffalaan taaksichaa dhala kaffal- የመክፈያ ጊዜውን የሚገልጽ ማስታወቂያ interest with a notice of the
tii ture irratti herregamu kaffaluu ይሰጠዋል፡፡ amount of interest payable by
qabu ibsu beeksisa shallaggii ta- 7) ታክስ ከፋዩ መክፈል ያለበትን በዘገ ክፍያ ላይ
the taxpayer and the due date for
aksii abbaan taayitichaa dabala- payment.
tee beeksisa kamiyyuu keessaatti የሚታሰብ ወለድ የሚገልፀው ማስታወቂያ 7) A notice of the amount of late
hammatamuu ni danda’a. ባለሥልጣኑየሚሰጠውን የታክስ ስሌት payment interest payable by a
8) Haalota armaan gadiitiin, yeroo ማስታወቂያ ጨምሮ በማንኛውም taxpayer may be included in any
beeksifni itti kennamee fi kaffal- ማስታወቂያ ውስጥ ሊካተት ይችላል፡፡
other notice, including a notice
tiin itti raawwate gidduu jiruuf, of a tax assessment, issued by the
dhala kaffaltii turee hin herre- 8) በሚከተሉት ሁኔታዎች ማስታወቂያው Authority to the taxpayer.
gamu: በተሰጠበት እና ክፍያው በተፈፀመበት 8) Late payment interest shall not
(a) Abbaan Taayitichaa bu’uura መካከል ላለው ጊዜ የዘገየ ክፍያ ወለድ accrue for the period between
seera taaksiitiin idaa taak- አይታሰብም፦
the date of notification and the
sii kaffalaa taaksichaa irraa date of payment on the follow-
barbadamu beeksisa shallag- ሀ) ባለሥልጣኑ በታክስ ሕግ መሠረት ing conditions:
gi taaksii dabalatee beeksisa ከታክስ ከፋዩ የሚፈለገውን የታክስ (a) The Authority notifies a
barreeffamaa kamiyyuu kan ዕዳ የታክስ ስሌት ማስታወቂያን taxpayer in writing of the
beeksise yoo ta’ee; fi ጨምሮ በማንኛውም የጽሑፍ
taxpayer’s outstanding tax
(b) Kaffalaan taaksichaa hanga liability under a tax law in-
guyyaa beeksisichi kenna- ማስታወቂያ ያሳወቀው እንደሆነ፤ እና cluding in a tax assessment;
meetti dhalaa kaffaltii turee ለ) ታ ክ ስ ከ ፋ ዩ ማ ስ ታ ወ ቂ ያ ው and
kaffaluu qabu dabalatee idaa እስከ ተሰጠበት ቀን ድረስ መክፈል (b) The taxpayer pays the bal-
taaksii beeksisichaan ibsame የሚጠበቅበትን የዘገየ ክፍያ
ance notified in full within
hunda guyyaa kaffaltii beek- the time specified in the no-
sisichaan ibsametti kan kaf- ወለድ ጨምሮ በማስታወቂያው tification including late pay-
fale yoo ta’e. የተመለከተውን የታክስ ዕዳ በሙሉ ment interest payable up to
9) Taaksii herregaa kaffalamu irraa በማስታወቂያው በተገለጸው የመክፈያ the date of the notification.
hir’atee kaffalamu yookiin taak- ቀን የከፈለ ከሆነ፡፡
9) Late payment interest payable by
sii itti gaafatamummaa sadarkaa a person in respect of withhold-
lammaffaatiin kaffalamu irratti 9) ከተከፋይ ሂሣብ ላይ ተቀንሶ በሚከፈል ing tax or a secondary liability
dhalli kaffaltii turee herregamu ታክስ ወይም በሁለተኛ ደረጃ ኃላፊነት payable by the person shall be
kaffalamuu kan qabu nama itti በሚከፈል ታክስ ላይ የሚታሰብ የዘገየ borne personally by the person
gaafatamummaan kun irra jiru ክፍያ ወለድ መከፈል ያለበት ይኸው
and shall not be recoverable
qofaan ta’uu isaatiin nama biraa from any other person.
kamirraayyuu gaafatamuu hin ኃላፊነት ባለበት ሰው ብ ቻ
danda’u. በመሆኑ ከሌላ ማንኛውም ሰ ው
ሊጠየቅ አይችልም፡፡
10) Hangi waligalaa dhala kaffaltii 0) በዘገየ ክፍያ ላይ የሚታሰብ ወለድ ጠቅላላ 10) The total amount of late payment
ture irratti herreagamuu idaa ta- መጠን ከታክስ ከፋዩ የታክስ ዕዳ ሊበልጥ interest payable by a taxpayer
aksii kaffalaa taaksii caaluu hin shall not exceed the amount of
danda’u. አይችልም፡፡
11) Kaayyoo keewwata kanaatiif “Ta- the unpaid tax liability of the
01) ለዚህ አንቀጽ ዓላማ “ታክስ” በዘገየ ክፍያ
aksiin” dhala kaffaltii ture irratti taxpayer.
herregamu hin dabalatu. ላይ የሚታሰብ ወለድን አይጨምርም፡፡ 11) In this Article “tax” shall not in-
clude late payment interest.
Kutaa Xiqqaa Sadii
Taaksii Osoo Hin KAFFALAMNE ንዑስ ክፍል ሦስት
HAFE KAFFALCHIISUU ያልተከፈለን ታክስ ስለማስከፈል
Sub Part Three
40. Shallaggii Taaksii Raawwachiisuu Recovery of Unpaid Tax
$. የታክስ ስሌቶችን ስለማስፈጸም
1) Tumaan Keewwata kanaa Keew- 40. Enforcement of Tax Assessments
wata Xiqqaa 2 akkuma eegametti 1) የዚህ አንቀጽ ንዑስ አንቀጽ ( 2 ) 1) Subject to sub-article (2) of this
ta’ee, Kaffalaan taaksii yeroo Labsii እንደተጠበቀ ሆኖ፣ታክስ ከፋዩ በዚህ Article, a tax assessmentserved
kana keewwata 56 jalatti tumame
keessatti komii isaa yoo hin dhi- አዋጅ አንቀጽ %6 በተመለከተው ጊዜ by the Authority on a taxpayer
yeeffanne yeroo komii shallaggii ውስጥ ቅሬታ ካላቀረበ ባለሥልጣኑ
shall become final at the end of
taaksii Abbaan Taayitichaa kaffa- the objection period allowed un-
laa taaksichaatiif kenne itti dhi- ለታክስ ከፋዩ የሚሰጠው የታክስ ስሌት
der Article 56 of this proclama-
haatu irraa eegalee kan xummuraa የቅሬታ ማቅረቢያ ጊዜው ካበቃበት ቀን tion if the taxpayer has not filed
fi raawwatinsa qabaatu ta’a.
2) Kaffalaan taaksichaa shallaggii ጀምሮ የመጨረሻ እና ተፈጻሚነት ያለው an objection to the assessment
takisichaa irratti komii yoo dhiy- ይሆናል፡፡ within that period.
eesse, shallaggiin taaksichaa kan- 2) ታክስ ከፋዩ በታክስ ስሌቱ ላይ ቅሬታ 2) If a taxpayer has filed an objec-
neen armaan gadii keessaa yeroo tion to a tax assessment, the tax
haalli ture itti raawwatame isa ካቀረበ፣ የታክስ ስሌቱ ከሚከተሉት
assessment shall become final on
dhumaa ta’a: የዘገየው ሁኔታ በተፈጸመበት ጊዜ
(a) Kaffalaan taaksichaa Boordii the later of:
Ol-iyyannoo taaksitti shallag- የመጨረሻ ይሆናል፦ (a) If the taxpayer has not ap-
gii taaksichaa irratti komii kan (ሀ) ታክስ ከፋዩ ለታክስ ይግባኝ pealed the tax assessment to
hin dhiyeessine yoota’e,yeroo ቦርድ በታክስ ስሌቱ ላይ ይግባኝ the Tax Appeal Board, at the
komiin itti dhihaatu Labsii end of the appeal period in
kana Keewwata 89 jalatti ibsa- ካላቀረበ፣ በዚህ አዋጅ አንቀጽ *9
meyoo xummuramu ; Article 89 of this Proclama-
የተመለከተው የይግባኝ ማቅረቢያ
(b) Kaffalaan taaksichaa Boordii tion;
Ol-iyyannoo taaksitti shal- ጊዜ ሲጠናቀቅ፤ (b) If the taxpayer has appealed
laggi taaksichaa irratti komii (ለ) ታክስ ከፋዩ ለታክስ ይግባኝ ቦርድ the tax assessment to the Tax
kan dhiyeesse yoo ta’e, yer- Appeal Board, at the end of
oon Mana Murtii Ol’aanaatti በታክስ ስሌቱ ላይ ይ ግ ባ ኝ
ol’iyyanni itti dhiyaatu Labsii the appeal period to the l
ካቀረበ፣ በዚህ አዋጅ አንቀጽ %9
kana keewwata 59 jalatti ib- High Court in Article 59 of
የተመለከተው ለከፍተኛ ፍርድ ቤት
same yoo xummuramu; this Proclamation;
(c) Kaffalaan taaksichaa Mana ይግባኝ የሚቀርብበት ጊዜ ሲጠናቀቅ፤ (c) If the taxpayer has appealed
Murtii Ol’aanaatti shallag- (ሐ) ታክስ ከፋዩ ለከፍተኛ ፍርድ ቤት the tax assessment to the
gii taaksii irratti ol’iyyata
yoo dhiyeesse; yeroon Mana በታክስ ስሌቱ ላይ ይግባኝ ካቀረበ፣ High Court, at the end of the
Murtii Ol’aanaatti ol’iyyanni በዚህ አዋጅ አንቀጽ ^ የተመለከተው
appeal period to the High
itti dhiyaatu Labsii kana kee- Courtin Article 60 of this
wwata 60 jalatti ibsame yoo ለጠቅላይ ፍርድ ቤት ይግባኝ
Proclamation; or
xummurame; yookiin የሚቀርብበት ጊዜ ሲጠናቀቅ፤ ወይም (d) If the taxpayer has appealed
(d) Kaffalaan taaksichaa Mana
Murtii Waliigalaatti shallaggii መ) ታክስ ከፋዩ ለጠቅላይ ፍርድ ቤት the tax assessment to the-
taaksichaa irratti komii yoo በታክስ ስሌቱ ላይ ይግባኝ ካቀረበ፣ Supreme Court, when the
dhiyeesse; Manni Murtichaa ፍርድ ቤቱ የመጨረሻ ውሳኔ ሲሰጥ፡፡ Courtrenders its final deci-
murtii dhumaa yoo kenne. sion.
3) Tumaan Keewwata kana Keew- 3) የዚህ አንቀጽ ንዑስ አንቀጽ (2) ድንጋጌ 3) Nothing in sub-article (2) of
wata Xiqqaa 2 taaksii falmii irra this Article shall prevent the
በክርክር ላይ ያለን ታክስ በዚህ አዋጅ
jiru akkaataa Labsii kana Kee- payment of tax in dispute in
wwata 58 Keewwata Xiqqaa 2 fi አንቀጽ %8 ንዑስ አንቀጽ (2) እና አንቀጽ
Keewwata 59 Keewwata Xiqqaa accordance with Article 58
%9 ንዑስ አንቀጽ (3) መሠረት ከመክፈል
3tiin kaffaluu hin dhorku sub article (2) And Article 59
አይከለክልም፡፡ sub article (3) of this Procla-
4) Kaffalaan taaksii shallaggii taak-
sii dhumaatiin taaksii irraa bar- 4) የመጨረሻ በሆነ የታክስ ስ ሌ ት mation.
baadamu akkaataa Keewwata የሚፈለግበትን ታክስ በዚህ 4) A taxpayer who does not pay
kana Keewwata Xiqqaa 1 fi 2tiin አንቀጽ ንዑስ አንቀጽ (1) እና(2) the tax due under a final as-
yoo hin kaffalle abbaa idaa taaksii sessment as determined under
መሠረት ያልከፈለ ታክስ ከፋይ ግዴታውን
dirqama isaa hin bahanne ta’a. sub-articles (1) and (2)of this
ያልተወጣ የታክስ ባለዕዳ ይሆናል፡፡
Article shall be in default.
41. Gaaffii Mirga Dursaa Qabeenya
Irratti Dhiyaatu $1. በሀብት ላይ የሚቀርብ የቀደምትነት መብት
1) Keewwata kana Keewwata 41. Preferential Claim to Assets
Xiqqaa 2 fi mirgi wabii dursaa ጥያቄ 1) Subject to sub-article (2) of
irratti kenname kamiyyuu qaama 1) የዚህ አንቀጽ ንዑስ አንቀጽ ( 2 ) this Article, from the date on
dhimmi ilaaluun galamaa’e akku- እና በሚመለከተው አካል የተመዘገበ which tax becomes due and
ma eegametti ta’ee,bu’uura seera payable by a taxpayer under a
ማንኛውም ቀዳሚ ዋስትና የተሰጠበት
taaksitiin taaksii kaffalaan taaksii tax law, and subject to any pri-
kaffaluu qabu yeroon kaffaltii isa መብት እንደተጠበቁ ሆነው፣ በ ታ ክ ስ
or secured claims registered
gahe hundinuu kaffalamee hanga ሕግ መሠረት ታክስ ከፋዩ መክፈል
with the Registering Authori-
xummuramutti abbaan taayiti- የሚገባው የመክፈያ ጊዜው የደረሰ ታክስ ty, the Authority has a prefer-
chaa qabeenya kaffalaa taaksichaa
irratti mirga dursaa ni qabaata.
በሙሉ ተከፍሎ እስከሚያል ቅ ድረስ ential claim upon the assets of
2) Tumaan Keewwata kanaa Kee- ባለሥልጣኑ በታክስ ከፋዩ ሀብት ላ ይ the taxpayer until the unpaid
wwanni xiqqaa 7 akkuma ee- የቀደምትነት መብት ይኖረዋል፡፡ tax is paid.
gametti ta’ee, mirga wabii dursaa 2) የዚህ አንቀጽ ንዑስ አንቀጽ ( 7 )
2) Subject to sub-article (7) of
kenname keewwata kana keew- this Article, the priority for
እንደተጠበቀ ሆኖ፣ በዚህ አንቀጽ
wata xiqqaa1 jalatti ibsame gaaffii prior secured claims under
maallaqaa baankonni wabii irratti ንዑስ አንቀጽ (1) የተመለከተው ቀዳሚ
sub-article (1) of this Article
fudhatanii fi mirga dursaa mi- ዋስትና የተሰጠበት መብት ባንኮች ዋስትና shall include the priority of
indaa qaxaramtootaa ni dabalata. ተቀበሉባቸው የገንዘብ ጥያቄዎችና banks in relation to secured
Ta’us, taaksota Labsii kana Kee-
wwata 35 Keewwata Xiqqaa 1(a) የተቀጣሪዎችን የደመወዝ የቅድሚያ claims and the priority of em-
jalatti ibsaman waliin wal qabatee መብት ይጨምራል፡፡ ሆኖም በ ዚ ህ ployees in relation to salary
rawwatiinsa hin qabaatu. አዋጅ አንቀጽ #5 ንዑስ አንቀጽ (1)
and wages, but shall not ap-
3) Kaffalaan taaksii kamiyyuu dirqa- ply in relation to the taxes re-
(ሀ) ከተመለከቱት ታክሶች ጋር በተገናኘ
ma taaksii kaffaluu isaa kan hin ferred to in Article 35 (1) (a)
baane yoo ta’e, Abbaan Taayiti- ተፈጻሚ አይሆንም፡፡ of this Proclamation.
chaa taaksii hin kaffalamnee fi ta- 3) ማንኛውም ታክስ ከፋይ ታክስ 3) When a taxpayer is in default
aksicha kaffalchiisuuf tarkaanfiin የመክፈል ግዴታውን ያልተወጣ
in paying tax, the Authority
fudhatamu baasii baasisu kaffal- may, by notice in writing, in-
እንደሆነ ባለሥልጣኑ ያልተከፈለውንታክስ form the taxpayer of the Au-
chiisuun akka danda’amuuf qa-
beenya kaffalaa taaksichaa irratti እና ታክሱን ለማስከፈል የሚወሰደው thority’s intention to apply
mirgi wabii Abbaa Taayitichaa to the Registering Authori-
እርምጃ የሚያስከትለውን ወጪ
akka galmaa’uuf qaama qabeeny- ty to register a security inter-
ማስከፈል እንዲቻል በታክስ ከፋዩ ሀብት est in any asset owned by the
icha galmeesseef akka iyyatu taxpayer to cover the unpaid
beeksisa ibsu kaffalaa taaksitiif ni ላይ የባለሥልጣኑን የዋስትና መብት
tax together with any costs
kenna. እንዲመዘግብ ንብረቱን ለመዘገበው አ ካ ል incurred in recovery proceed-
እንደሚያመለክት የሚገልጽ ማስታወቂያ ings.
ለታክስ ከፋዩ ይሰጣል፡፡
4) Kaffalaan taaksii beeksifni Kee- 4) በዚህ አንቀጽ ንዑስ አንቀጽ (3) 4) If the taxpayer served with a no-
wwata kana Keewwata Xiqqaa 3 የተገለፀው ማስታወቂያ የደረሰው tice under sub-article (3)of this
jalatti ibsame isa qaqqabe beek- Article fails to pay the tax speci-
sisichi qaqqabee guyyaa 30 (sod- ታክስ ከፋይ ማስታወቂያው በደረሰው
fied in the noticewithin 30
doma) keessatti taaksicha kan hin በ# (በሠላሳ) ቀናት ውስጥ ታክሱን
(Thirty) days of service of the
kaffalle yoo ta’e,qabeenyi kaffalaa
taaksichaa beeksisa Abbaan Ta-
ያልከፈለ እንደሆነ፣ባለሥልጣኑ ለታክስ notice, the Authority m a y,
ayitichaa kaffalaa taaksichaatiif ከፋዩ በሰጠው ማስታወቂያ የተመለከተው by notice in writing, direct
kenne keeassatti ibsame taaksii የታክስ ከፋዩ ሀብትላልተከፈለው the registering Authority that
hin kaffalamnee fi baasii taaksi- ታክስ እና ታክሱን ለማስከፈል
the asset specified in thenotice,
cha kaffalchiisuuf ba’u wabum- to the extent of the taxpayer’s in-
ለሚደረግ ወጪ በዋስትና እንዲያዝ
maan akka qabamuuf qaama terest there in, shall be the sub-
qabeenyicha galmeesseef ajaja ንብረቱን ለመዘገበው አካል የጽሁፍ ትዕዛዝ ject of security for the amount
barreeffamaa ni kenna. ይሰጣል፡፡ of the unpaid tax specified in the
5) Akkaataa Keewwata kana Keew- notice.
wata Xiqqaa 4tiin Abbaan Taay-
5) When the Authority has served
itichaa qabeenyaa nama taaksiin ባለሥልጣኑ ታክስ የሚፈለግበት ሰው
irraa barbaadamuu wabiin qa- a notice under sub-article (4) of
ሀብት በዋስትና ተይዞ እንዲቆይ ትዕዛዝ
bamee akka turu yeroo ajaja ken- this article, the Registering Au-
በሚሰጥበት ጊዜ መዝጋቢው ባለሥልጣን
nutti abbaan taayitaa galmeessu thority shall, without fee, reg-
ajaja barreeffamaa qabeenyichi ሀብቱ በዋስትና እንዲያዝ የደረሰውን ister the notice of security as if
wabiin qabamee akka turu isa qa- የጽሑፍ ትዕዛዝ ምንም ዓይነት the notice were an instrument
qqabe kaffaltii kamiyyuu osoo hin ክፍያ ሳይጠይቅ እንደማንኛውም በሀብቱ of mortgage over, or charge on,
gaafatiin akka sanada wabum- as the case may be, of the asset
maa qabeenyicha irra jiruu ka- ላይ እንዳለ የንብረት መያዣ ወይም
specified in the notice and regis-
miiyyuutti ni galmeeffama, mir- የዋስትና ሰነድ ይመዘግባል፣ቀደም ሲል
tration shall, subject to any pri-
gi wabummaa duraan kenname የተሰጠ የመያዣ መብት እንደተጠበቀ
akkuma eegametti ta’ee,wabum- or mortgage orcharge, operate
maan galmaa’u taaksii barbaada- ሆኖ፣ የመያዣው ወይም የዋስትናው while it subsists as a legal mort-
mu kaffalchiisuuf haala kamiini- ምዝገባ የሚፈለገውን ታክስ ለማስከፈል gage over, or charge on, the asset
yyuu wabii seeraan kenname ta’ee በማናቸውም መልኩ በሕግ እንደተሰጠ to secure the unpaid tax.
fudhatama. 6) Upon receipt of the whole of the
መያዣ ወይም ዋስትና ሆኖ ይቆጠራል፡፡
6) Abbaan Taayitichaa akkaataa amount of tax secured under
Keewwata kana Keewwata 6) ባለሥልጣኑ በዚህ አንቀጽ ንዑስ አንቀጽ
sub-article (5) of this Article, the
Xiqqaa 5tiin taaksii wabiidhaan (5) መሠረት በዋስትና የተረጋገጠውን Authority shall serve notice on
mirkanaa’e guutummaan yoo fud- ታክስ በሙሉ ሲቀበል ባለሥልጣኑ the Registering Authority can-
hatu Abbaan Taayitichaa Abbaa
Taayitichaa galmeessu akkaataa መዝጋቢው ባለሥልጣን በዚህ አንቀጽ celling the direction made under
ajaja Keewwata kana Keewwata ንዑስ አንቀጽ (4) ሥር በተሰጠው ትዕዛዝ
sub-article (4) of this article and
Xiqqaa 4 jalatti kennameen gal- the Registering Authority shall,
መሠረት ያካሄደውን ምዝገባ እንዲሰርዘው
mee gaggeesse akka haqu beek- without fee, cancel the registra-
sisa kan kennu yoo ta’u, Abbaan ማስታወቂያ የሚሰጠው ሲሆን መዝጋቢው tion of the notice of security.
Taayitichaa galmeessus kaffaltii ባለሥልጣንም ያለምንም ክ ፍ ያ 7) The priority of banks in relation
tokko malee galmee wabummaa የዋስትናውን ምዝገባ ይሰርዛል፡፡ to secured claims in accordance
ni haqa. with sub-article (2) of this Arti-
cle applies only where the banks,
wata Xiqqaa 2tiin Baankiiwwan ባንኮች ዋስትና ተቀበሉባቸው ሀብቶች
qabeenya wabummaan fudhatan
before lending any amount, con-
የቀደምትነት መብት የሚኖራቸው ብድሩ
irratti mirga dursaa kan qabaatan firm that the taxpayer has a tax
ከመሰጠቱ በፊት ታክስ ከፋዩ የታክስ ዕዳ clearance certificate from the
liqii kennuun dura kaffalaan taak-
sii idaa kan hin qabne ta’uu Abbaa የሌለበት መሆኑ በባለሥልጣኑ የተረጋገጠ Authority.
Taayitaatiin kan mirkana’e yoo ta’e ሲሆን ብቻ ነው፡፡
qofadha.
Labsii Lak. 203/2009 Fuula 50 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ % Proclamation No. 203/2017 page 50
42. Dirqama Fudhattootaa $2. የተረካቢዎች ግዴታዎች 42. Duties of Receivers
1) Fudhataan kamiyyuu qabeenya 1) ማንኛውም ተረካቢ የአንድን ታክስ ከፋይ 1) A receiver shall notify the Au-
kaffalaa taaksii tokkoo Naannicha thority, in writing, within14
ሀብት በክልሉ ውስጥ ተረካቢ ሆኖ ከተሾመ
keessatti fudhataa ta’ee yoo muu- (Fourteen) days after the earlier
dame yookiin qabeenyichi qabiyy- ወይም ሀብቱ በይዞታው ሥር ከገባ ከሁለቱ
of being appointed to the posi-
ee isaa jala erga galee yeroo lamaan ከሚቀድመው ጊዜ ጀምሮ ባሉት 04(አሥራ tion or taking possession of an
keessaa yeroo dursu irraa eegalee
አራት)ቀናት ውስጥ ለባለሥልጣኑ በጽሑፍ asset of a axpayer.in the region
guyyoota 14’n (kudha arfan) jiran
keessatti Abbaa Taayitichaatiif bar- ማሳወቅ አለበት፡፡ 2) The Authority shall determine
reeffamaan beeksisuu qaba. the amount of unpaid tax ow-
2) ባለሥልጣኑ ሀብቱ በተረካቢው ቁጥጥር
2) Abbaan Taayitichaa idaa taaksii ing by the taxpayer and the
ሥር ባለው ታክስ ከፋይ ያልተከፈለውን
kaffalaa taaksii qabeenyi isaa to’anamount of tax that will become
noo fudhataa jala jiruu fi hanga የታክስ ዕዳ እና ወደፊት የሚከፈለውን payable by the taxpayer whose
taaksii fuulduratti kaffalamu mur- የታክስ መጠን በመወሰን በዚህ አንቀጽ ንዑስ assets are under the control
teessuun beeksifni barreeffamaa አንቀጽ(1) የተገለፀው የ ጽ ሑ ፍ of the receiver and shall noti-
Keewwata kana Keewwata Xiqqaa fy the receiver, in writing, of
1 jalatti ibsame erga isa gahee ማስታወቂያ በደረሰው በ፴(በሠላሳ)
that amount within 30 (Thirty)
guyyaa 30 (soddoma) keessatti ቀናት ውስጥ ለተረካቢው ማሳወቅ
fudhataaf beeksisuu qaba. days of the Authority receiving
አለበት፡፡ a notice under sub-article (1)
3) Keewwata kana Keewwata Xiqqaa
4 jalattti kan tuamame akkuma 3) የዚህ አንቀጽ ንዑስ አንቀጽ ( 4 ) of this article.
eegametti ta’ee, fudhataan : እንደተጠበቀ ሆኖ፣ ተረካቢው፦ 3) Subject to sub-article (4) of
(a) Dursee Abbaa Taayitichaa ir- ሀ) ከባለሥልጣኑ አስቀድሞ ፈቃድ ካላገኘ this Article, a receiver:
raa heeyyama kan argate yoo (a) Shall not, without prior
በስተቀር በእጁ የሚገኘውን የታክስ
ta’ e malee, qabeenya kaffa- approval of the Authori-
laa taaksichaa harka isaatti ከፋዩን ሀብት በዚህ አንቀጽ
ty,dispose of an asset of the
argamu beeksisifni Keew- ንዑስ አንቀጽ (2) የተመለከተው taxpayer whose assets are
wata kana Keewwata Xiqqaa
2 jalatti ibsame osoo isa hin
ማስታወቂያ ሳይደርሰው ወይም under the control of the
qaqqabiin yookiin beeksisi- ማስታወቂያ ሳይሰጠው በዚህ አንቀጽ receiver until a notice has
chi osoo hin keannamiiniif ንዑስ አንቀጽ (2) የተመለከተው
been served on the receiv-
Keewwata kana Keewwata er under sub-article (2) of
የ#(የሠላሳ) ቀናት ጊዜ ከማለፉ
Xiqqaa 2tiin yeroon guyyaan this Article or the 30 (Thir-
30(soddoma) ibsame osoo በፊት መሸጥ ወይም በማናቸውም ty) day period specified in
hin darbiin dura gurguruu ሁኔታ ማስተላለፍ አይችልም፤ sub-article (2) of this Ar-
yookiin haala kamiiniyyuu ለ) ከሀብቱ ሽያጭ ገንዘብ ላይ ticle has expired without a
dabarsuu hin danda’u. notice being served under
(b) Abbaan Taayitichaa gurgur- ባለሥልጣኑ በዚህ አንቀጽ ንዑስ
that sub-article;
taa qabeenyichaa irraa ak- አንቀጽ (2) መ ሠ ረ ት
kaataa Keewwata kana Kee- (b) Shall set aside, out of the
የገለጸውን የታክስ መጠን ወይም
wwata Xiqqaa 2tiin hanga proceeds of sale of an asset,
taaksii ibsamee yookiin han- ባለሥልጣኑ የተስማማበትን የታክስ the amount notified by the
ga taaksii Abbaan Taayitaa itti መጠን ቀንሶ ማ ስ ቀ መ ጥ Authority under sub-ar-
waliigalee hir’isee hambisuu አለበት፤እንዲሁም ticle (2) of this Article, or
qaba;Akkasumas a lesser amount as is sub-
ሐ) የሀብቱ ባለቤት በሆነው ታክስ
(c) Kaffalaa taaksii abbaa qa- sequently agreed to by the
beenyaa ta’een taaksiin kaf- ከፋይ መከፈል ላለበት ታክስ
Authority; and
falamuu qabu gurgurtaa qa- ከሀብቱ ሽያጭ ገቢ ተቀንሶ (c) Shall be personally liable
beenyichaa irraa hir’ifamee
hanga maallaqa hambifamuu
መቀመጥ ባለበት የገንዘብ መጠን to the extent of the amount
qabuun dhuunfaan itti gaafat- ልክ በግል ተጠያቂ ይሆናል፡፡ required to be set aside for
amaa ta’a. the tax payable by the tax-
payer who owned the asset.
Labsii Lak. 203/2009 Fuula 51 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ %1 Proclamation No. 203/2017 page 51
4) Tumaan Keewwata kana Kee- 4) የዚህ አንቀጽ ንዑስ አንቀጽ (3) ድንጋጌ 4) Subject to sub-article (3) of this
wwata Xiqqaa 3 fudhataan ak- ተረካቢው በዚህ አንቀጽ ንዑስ አንቀጽ Article prevents a receiver from
kaataa Keewwata kana Keewwata paying the following in priori-
Xiqqaa 2tiin taaksii gaafatame (2) እንዲከፍል ከተጠየቀው ታክስ
dursuun kaffaltiiwwan armaan በማስቀደም የሚከተሉትን ክፍያዎች
ty to the amount notified under
gadii raawwachuu irraa isa hin sub-article (2) of this Article:
ከመፈፀም አይከለክለውም፦
dhorku: (a) A debt that has a legal pri-
(a) Beeksisa keewwata kana (ሀ) በዚህ አንቀጽ ን ዑ ስ
ority over the tax referred to
keewwata Xiqqaa 2 jalatti አንቀጽ(2) በተጠቀሰው ማስታወቂያ in the notice served under
caqasame keessatti maallaqa ከተመለከተው ገንዘብ በሕግ የቅድሚያ
ibsame idaa seeraan mirga sub-article (2) of this arti-
dursaa qabuu. መብት ያለውን ዕዳ፤ cle;
(b) Durgoo fudhataa dabalatee (ለ) የተረካቢውን አበል ጨምሮ (b) The expenses properly in-
baasiwwan fudhataan dandeet- ተረካቢው በተረካቢነት ችሎታው curred by the receiver in the
tii fudhachuu isaatiin baasu. capacity as such, including
5) Namoonni lamaa fi isaa ol ta’an የሚያወጣቸውን ወጪዎች፡፡
kaffalaa taaksii tokko ilaalchisee 5) ሁለትና ከዚያ በላይ የሆኑ ሰዎች
the receiver’sremuneration.
yeroo fudhataa ta’utti, dirqa- 5) When two or more persons are
አንድን ታክስ ከፋይ በተመለከተ ተረካቢ
mootaa fi itti gaafatamummaa receivers in respect of a Taxpay-
keewwata kanaan ibsaman fudha- በሚሆኑበት ጊዜ በዚህ አንቀጽ
er, the obligations and liabilities
tootta lamaanuu irratti waliinii fi የተመለከቱት ግዴታዎችና ኃላፊነቶች under this Article apply jointly
qeenxeedhaan kan raawwataman በሁለቱም ተረካቢዎች ላይ
yeroo ta’anitti dirqamoonni fud- and severally to both persons
hattoota lamaan keessaa tokkoon በአንድነትና በነጠላ ተፈጻሚ የሚሆኑ but may be discharged by any of
raawwatamuu ni danda’u. ሲሆን፣ግዴታዎቹ ከሁለቱ በአንዱ ተረካቢ them.
6) Kaayyoo keewwata kanaatiif ሊከናወኑ ይችላሉ፡፡ 6) In this Article, “receiver”
“Fudhataa” jechuun qabeenya means a person who, withre-
kaffalaa taaksii naannicha kees- 6) ለዚህ አንቀጽ ዓላማ “ተረካቢ” ማለትበክልል
satti argamuu yookiin kaffalaa ውስጥ የሚገኝን የታክስ ከፋይን ወይም
spect to an asset in Ethiopia of
taaksii du’ee ilaalchisee kanneen a taxpayer or deceasedtaxpayer,
የሟች ታክስ ከፋይን ሀብት በተመለከተ
armaan gadii keessaa nama tok- is any of the following:
kodha. ከሚከተሉት አንዱ ሰው ነው፦
(a) A liquidator of a company;
(a) Qulqulleessaa Kubbaaniyyaa (ሀ) የኩባንያ አጣሪ፤ (b) A receiver appointed by a
(b) Fudhataa Mana Murtiitiin ለ) በፍርድ ቤት ወይም ከፍርድ ቤት
yookiin Mana Murtiin ala court or out of court;
filatame; ውጪ የተሾመ ተረካቢ፤ (c) A trustee for a bankrupt
(c) Abbaa imaanaa nama kasaaree; (ሐ) የከሰረ ሰው ባለአደራ፤ person;
(d) Nama Qabeenyaa wabum- (መ) በመያዣ የተሰጠን ንብረት በይዞታው (d) A mortgagee-in-possession;
maadhaan kenname qabiyyee (e) An executor of a deceased
isaa jala galche; ሥር ያደረገ ሰው፤
(e) Qulqulleessituu dhaalaa (ሠ) የሟችን ሀብት የሚያጣራ ውርስ አጣሪ፡፡
estate.
qabeenya nama du’ee qul-
qulleessu. 43. Seizure of Property
$3. ሀብትን ስለመያዝ
1) Subject to sub-article (2) of this
43. Qabeenya Qabachuu 1) የዚህ አንቀጽ ንዑስ አንቀጽ (2) ድንጋጌ Article, the Authoritymay serve
1) Tumaan Keewwata kana Keew- እንደተጠበቀ ሆኖ፣ ባለሥልጣኑ
wata Xiqqaa 2 akkuma eegametti a notice on a taxpayer who has
ta’ee, Abbaan Taayitichaa kaffalaa ታክሱን በመክፈያ ጊዜው ላልከፈለ failed to pay tax by the due date
taaksii yeroo taaksiin kaffalamu ታክስ ከፋይ የሚፈለግበትን stating the intention of the Au-
hin kaffalle guyyaa 30(soddoma) ታክስ ማስጠንቀቂያ በደረሰው በ30(በሠላሳ) thority to issue an order (re-
keessatti taaksii irraa barbadamu ferred to as a “seizure order”)
yoo hin kaffalle qabeenyaan kaf- ቀናት ውስጥ ካልከፈለ የታክስ ከፋዩ ሀብት
falaa taaksii akka qabamu ajaja እንዲያዝ ትዕዛዝ (“የመያዣ ትዕዛዝ”
for the seizure of the property
(“ajaja qabinsaa“ jedhamee kan of the taxpayer if the unpaid tax
ተብሎ የሚጠቀስ) የሚሰጥ
ibsamu) kan kennamu ta’uu ibsu is not paid within 30 (Thirty)
akeekachiisa kaffala taaksitiif መሆኑን የሚገልጽ ማስጠንቀቂያ ለታክስ
days of service of the notice.
kennuu ni danda’a. ከፋዩ ሊሰጠው ይችላል፡፡
2) Abbaan Taayitaa kaffalaa taaksii 2) ባለሥልጣኑ ታክስ ከፋዩ የሚፈለግበትን 2) If the Authority makes a find-
taaksii irraa barbaadamu kaffalu ታክስ የሚከፍል ለመሆኑ ስጋት መኖሩን ing that the collection of the tax
sodaan jiraachuu yoo mirkaneef- owing by a taxpayer is in jeop-
fate ajaja qabinsaa yeruma sana ካረጋገጠ የመያዣ ትዕዛዙን ወዲያውኑ
ardy, the Authority may imme-
kennuu ni danda’a. ሊሰጥ ይችላል፡፡
diately issue a seizure order.
3) Kaffalaan Taaksii Akkataa Keew- 3) ታክስ ከፋዩ በዚህ አንቀጽ ንዑስ አንቀጽ (1)
wata kana Keewwata Xiqqaa 1tiin 3) If the taxpayer has failed to
akeekkachisa kennameen guyyaa በተሰጠው ማስጠንቀቂያ በተመለከተው pay the tax due within the time
ilaalame keessatti taaksii yoo hin ጊዜ ውስጥ ታክሱን ካልከፈለ ወይም specified in a notice served un-
kaffalle yookiin akkaataa Keew- በዚህ አንቀጽ ንዑስ አንቀጽ (2) der sub-article (1) of this Arti-
wata kana Keewwata Xiqqaa 2tiin cle or sub-article (2) of this ar-
የተመለከተው መኖሩ ሲ ረ ጋ ገ ጥ
jiraachuun yoo mirkanaa’e Ab- ticle applies, the Authority may
baan Taayitichaa ajaja qabinsaa ባለሥልጣኑ የመያዣ ትዕዛዙን ለታክስ
issue a seizure order on the
kaffalaa taaksitiif kennuu yookiin ከፋዩ ሊሰጥ ወይም የታክስ ከፋዩን ሀብት taxpayer and any person hav-
qabeenyaa kaffalaa taaksii qabiyy- በይዞታው ሥር ባደረገ በማንኛውም ሰው ing possession of the taxpayer’s
ee jalatti ramade nama kamiyyuu
ላይ ሊያስተላልፍ ይችላል፡፡ property.
irratti dabarsuu danda’a.
4) Ajajni qabinsaa kan armaan ga- 4) የመያዣ ትዕዛዙ ከዚህ በታች
4) A seizure order may be execut-
diitti caqasame malee qabeenyaa ed against any property of the
ከተዘረዘሩት በስተቀር በማንኛውም
kaffalaa taaksii kamiyyuu irratti taxpayer other than property
raawwatinsa qabaachuu ni dan- የታክስ ከፋዩ ሀብት ላይ ተፈጻሚ ሊሆን that, at the time of execution of
da’a: ይችላል፦ the order:
(a) Qabeenya qabame irratti mir- (ሀ) በሀብቱ ላይ የቀደምትነት መብት (a) Is subject to a prior secured
ga dursaa gaafatoonni qarshii claim of creditors;
ባላቸው የገንዘብ ጠያቂዎች በተያዘ
qabeenyicha irratti qaban. (b) Is subject to attachment or
(b) Dhorka kamiyyuu adeem- ንብረት፤
execution under any judi-
sa murtii raawwatu yookiin (ለ) በማናቸውም የፍርድ ሂ ደ ት
qabeenyaa ajajni raawwii itti cial process; or
kenname ;
ዕገዳ በተደረገበት ወይም የአፈፃፀም (c) Cannot be subject to at-
(c) Bu’ura seera Itoophiyaatiin ትዕዛዝ በተሰጠበት ንብረት፤ tachment under the law of
qabeenyaa dhorkamuu hin (ሐ) በኢትዮጵያ ሕግ መሠረት Ethiopia.
dandeenye. ሊታገድ በማይችል ንብረት፡፡
5) If a seizure order has been is-
5) Qabeenyaa kaffalaa taaksii irra- sued in relation to a taxpayer
ti ajajni qabinsaa yoo kenname 5) በታክስ ከፋዩ ንብረት ላይ የመያዣ
or is about to be issued, the
yookiin kan kennu yoo ta’e Ab- ትዕዛዝ ከተሰጠ ወይም የሚሰጥ ከሆነ Authority may demand, by no-
baan Taayitichaa beeksisa bar- ባለሥልጣኑ በጽሑፍ በሚሰጥ ማስታወቂያ tice in writing, that any per-
reeffamaa qabeenya qabaman
ilaallatu ragaawwan tajaajiluu የሚያዘውን ሀብት በሚመለከት በማስረጃነት son having custody or control
danda’an sanada kamiyyuu yooki- ሊያገለግል የሚችል ማንኛውንም ሰነድ of documents containing ev-
in namni ibsa qabate kamiyyuu idence or statements relating
ወይም መግለጫ የያዘ ማንኛውም
sanada kana yookiin ibsa Abbaa to the property of the taxpay-
ሰው ይህን ሰነድ ወይም መግለጫ
Taayitichaatiif akka dhiyeessu er exhibit thedocuments to the
gaafatamuu ni danda’a. ለባለሥልጣኑ እንዲያቀርብ ሊጠይቀው Authority.
6) Bu’uura ajaja qabinsaatiin qa- ይችላል፡፡ 6) The Authority may request
beenyi yeroo qabamu miseensi a police officer to be present
6) በመያዣ ትዕዛዙ መሠረት ንብረት
poolisii iddichatti akka argamu
during the execution of a sei-
Abbaan Taayitaa ajaja kennuu በሚያዝበት ጊዜ የፖሊስ መኮንን
kan danda’u yoo ta’u qabeenya
zure order and shall store the
በቦታው እንዲገኝ ባለሥልጣኑ ትዕዛዝ
qabame haala nageenya isaa mir- property seized in such man-
ሊሰጥ የሚችል ሲሆን የተያዘውም ner as to ensure the security of
kaneessuun akka eegamu gochuu
qaba. ንብረት ደህንነቱ በሚረጋገጥበት ሁኔታ the property.
እንዲቀመጥ ማድረግ አለበት፡፡
7) Abbaan Taayitichaa bu’uura kee- 7) ባለሥልጣኑ በዚህ አንቀጽ 7) When the Authority has seized
wwata kanaatiin qabeenyaa kaf- መሠረት የታክስ ከ ፋ ዩ ን property of a taxpayer under this
falaa taaksii yeroo qabu qabxii- ንብረት በሚይዝበት ጊዜ Article, the Authority shall serve
wwan armaan gaditti ibsaman
beeksisa qabate kaffalaa taaksitiif የሚከተሉትን ነጥቦች የያዘ ማስታወቂያ a notice on the taxpayer:
ni kenna. ለታክስ ከፋዩ ይሰጠዋል፦ (a) Specifying the seized prop-
(a) Qabeenya qabamee fi hanga (ሀ) የተያዘውን ንብረት እና erty and the unpaid tax lia-
taaksii hin kaffalamne; ያልተከፈለውን የታክስ መጠን፤ bility of the taxpayer;
(b) Kaffalaan taaksii qabeenya (b) Stating that the Authority
beeksisaan ibsamee fi qabatee (ለ) ታክስ ከፋዩ በማስታወቂያው
yeroo turu keessatti taaksii በተገለጸው ሀ ብ ቱ shall dispose of theproperty
barbaadamu kan hin kaffale ተይዞ በሚቆይበት ጊዜ ውስጥ if the taxpayer does not pay
yoo ta’e qabeenichi kan gur- የሚፈለግበትን ታክስ የማይከፍል the unpaid tax within the
guramu ta’uu. detention period specified
8) Raaawwii tumaa Keewwata kanaa ከሆነ ሀብቱን እንደሚሸጠው፡፡
in the notice.
Keewwata Xiqqaa 4 (a) tiif jecha 8) ለዚህ አንቀጽ ንዑስ አንቀጽ(4)(ሀ) ድንጋጌ
“yeroo qabeenyi qabamee itti 8) For the purposes of sub-article
አፈጻፀም ሲባል “ሀብት ተይዞ የሚቆይበት
turu” jechuun : (4) (b) of this Article, the deten-
ጊዜ” ማለት፦
(a) Meeshalee badaniif haala tion period is:
meeshalee tilmaama keessa (ሀ) ለሚበላሹ ዕቃዎች የዕቃዎቹን ሁኔታ
(a) For perishable goods, the
galchuun yeroo Abbaan Ta- ግምት ውስጥ በማስገባት
period that the Authority
ayitichaa gahaadha jedhee ባለሥልጣኑ በቂ ነው ብሎ
murteessu. considers reasonable having
የሚወስነው ጊዜ፤
(b) Hala biroo kamiiniyyuu mee- regard to the condition of
(ለ) በሌላ በማናቸውም ሁኔታ ዕቃዎቹ
shaaleen erga qabamanii boo- the goods;
da yeroo guyyaa 10 (kudhan) ከተያዙ በኋላ ያለው የአስር ቀናት (b) For any other case, ten days
jirudha. ጊዜ ነው፡፡ after the seizure of the goods.
9) Kaffalaan taaksii akkaataa keew- 9) ታክስ ከፋዩ በዚህ አንቀጽ ንዑስ አንቀጽ
wata kana keewwata xiqqaa 7tiin 9) If the taxpayer fails to pay the
beeksisa kennamun taaksii hin (7) መሠረት በሚሰጠው ማስታወቂያ unpaid tax specified in the no-
kaffalamnef qabeenyi isaa qabame የተመለከተውን ያልተከፈለ ታክስ ንብረቱ tice served under sub-article (7)
yeroon guyyaan dhumaa ga’u kan ተይዞ እስከ ሚቆይበት ጊዜ የመጨረሻው ቀን of this Article by the end of the
hin kaffalle yoo ta’e Abbaan Taay- ድረስ ያልከፈለ እንደሆነ፣ ባለሥልጣኑ detention period, the Authority
itichaa qabeenyicha caalbaasii ifa
ta’een gurguruun qarshii gurgur- ሀብቱን በግልጽ ጨረታ በመሸጥ ከሽያጩ may sell the property by public
taa irraa argame akka walduraa የሚገኘው ገንዘብ በቅደም ተከተል ለሚከተሉት auction and apply the proceeds
duubatti kaffaltiiwwan armaan ክፍያዎች እንዲውል ያደርጋል፦ as follows:
gadiitiif akka oolu taasifama: (ሀ) በመጀመሪያ ደ ረ ጃ (a) First towards the cost of tak-
(a) Sadarkaa jalqabatti hanga ing, keeping, andselling the
qabeenyichaa Abbaa Taay- በባለሥልጣኑ በሚወሰነው መጠን
itichaatiin murta’u qabuuf, ሀብቱን ለመያዝ፣ ለመጠበቅና property as determined
eegumsaa fi gurguruuf baasii ለመሸጥ የወጣውን ወጭ ለመሸፈን፤ by the Authority;
ba’e aguuguuf; (ለ) በዚህ አንቀጽ ን ዑ ስ (b) Then in payment of the un-
(b) Keewwata kana Keewwata paid tax liability of the tax-
Xiqqaa 7 tiin beeksisa ken- አንቀጽ(7) በተሰጠው ማስታወቂያ
payer asspecified in the no-
name ilaalchisee idaa taaksii የተመለከተውን ያ ል ተ ከ ፈ ለ
hin kaffalamne kaffaluu; tice served under sub-article
የታክስ ዕዳ ለመክፈል፤
(c) Idaa biroo Kaffalaa taaksii (7) of this Article;
(ሐ) የታክስ ከፋዩን ሌላ የታክስ ዕዳ
kaffaluu (c) Then in payment of any other un-
(d) Tumaan Keewwata kana Kee- ለመክፈል፤
paid tax liability of the taxpayer;
wwata Xiqqaa 10 akkuma ee- (መ) የዚህ አንቀጽ ንዑስ አንቀጽ (0)
(d) Subject to sub-article ( 1 0 )
gametti ta’ee qarshii gurgurtaa ድንጋጌ እንደተጠበቀ ሆኖ፣ ከሽያጩ
irraa haftee qarshii yoo jiraate of this Article, theremain-
ገንዘብ ላይ ቀሪ ገንዘብ ካለ ንብረቱ
guyyaa qabeenyichi gurgur- ders of the proceeds, if any,
ከተሸጠበት ቀን ጀምሮ ባሉት 45
ame irraa eegalee guyyoota are to be paid to the taxpayer
45 keessatti kaffalaa taaksitiif (አርባ አምስት) ቀናት ውስጥ ለታክስ within 45 (Forty-five) days
ni kaffalama. ከፋዩ ይከፈለዋል፡፡ of the sale of the property.
10) Kaffalaan taaksii waliigaltee 0) ታክስ ከፋዩ በጽሑፍ ስምምነቱን ከገለጸ 10) With the written agreement of
barreeffamaatiin yoo ibsa- በዚህ አንቀጽ ንዑስ አንቀጽ (9) (መ) the taxpayer an amount referred
te Keewwata kana Keewwata to in sub-article (9) (d) of this
Xiqqaa 9(d) tiin qarshiin ib- የተመለከተው ገንዘብ ወደፊት ለሚመጣ
Article may be carried forward
same idaa gara fuula duraatti ማንኛውም የታክስ እዳ መክፈያነት
for the payment of any future
dhufu kamiyyuu kaffaltiif akka እንዲውል ማድረግ ይቻላል፡፡
oolu gochuun ni danda’ama. tax liability of the taxpayer un-
11) Akkaataa Keewwata kana Kee- 01) በዚህ አንቀጽ ንዑስ አንቀጽ (9) der any tax law.
wwata Xiqqaa 9 tiin ilaalame በተመለከተው መሠረት ከሀብት 11) When the proceeds of sale of the
qarshii gurgurtaa irraa argame ሽያጭ የሚገኘው ገንዘብ ታክስ ከፋዩ property under sub-article(9) of
kaffalaan taaksii idaa taaksii ir- this article are less than the to-
ከሚፈለግበት የታክስ ዕዳ እና ሀብቱን
raa barbaadamuu fi qabeenya tal of the taxpayer’s unpaid tax
qabachuun,eeguun fi gurguru- ለመያዝ፣ ለመጠበቅ እና ለመሸጥ
liability and the cost of taking,
un baasii baaseen gadi yeroo ከወጣው ወጭ ያነሰ በሚሆንበት ጊዜ keeping, and selling the property
ta’utti Abbaan Taayitaa bu’uu- ባለሥልጣኑ በዚህ አዋጅ ክፍል ሰባት as determined under sub-article
ra Labsii kana kutaa torbaati-
መሠረት ቀሪውን ዕዳ ለማስከፈል (9) of this Article, the Authority
in haftee idaa kaffalchiisuu ni
danda’a. ይችላል፡፡
may proceed under part Seven
12) Abbaa Taayitichaatiin qabeen- of this Proclamation to recover
02) በባለሥልጣኑ የመያዣ ትዕዛዝ
yaa ajajni qabinsaa irratti dar- the shortfall.
be namni qabe kamiyyuu qa- የተላለፈበትን ሀብት የያዘ ማንኛውም 12) Any person who fails or refuses
beenyaa kana yoo hin kennine ሰው ይህንን ሀብት ያላስረከበወይም to surrender any property of a
yookiin kennuuf heeyyamamaa ለማስረከብ ፈቃደኛ ሳይሆን የቀረ taxpayer that is the subject of a
osoo hin taane yoo hafe ak- seizure order shall be personally
እንደሆነ በዚህ አንቀጽ ንዑስ አንቀጽ
kaataa Labsii kana Keewwata liable to the Government for an
Xiqqaa 9(a)tiin baasii murtees- (9)(ሀ) መሠረት የሚወሰነውን ወጪ
amount equal to the value of the
suu dabalatee gatii qabeenya ጨምሮ ካላስረከበው ሀብት ዋጋ ሳያልፍ
kennuu didee osoo hin caalle property not surrendered but
hanga taaksii kaffalaa taaksii
ከታክስ ከፋዩ ለሚፈለገው ታክስ መጠን not exceeding an amount equal
irraa barbaadamu dhuunfaan በግል ተጠያቂ ይሆናል፡፡ to the taxpayer’s unpaid tax lia-
itti gaafatamummaa fudhata. 03) በዚህ አንቀጽ መሠረት የመያዣ ትዕዛዝ bility together with the costs of
13) Bu’uura Keewwata kanaati- ለመስጠት የሚችለው ዋና ዳይሬክተሩ
the seizure determined under
in ajaja qabinsaa kennuu kan sub-article (9) (a) of this Article.
danda’u Daayireektara Ol’aanaa ወይም ለዚሁ ተግባር በዋና ዳይሬክተሩ
13) The power to issue a seizure or-
yookiin hojii kanaaf hojjataa ውክልና የተሰጠው የታክስ ሠራተኛ der under this Article may be
taaksii Daayireektara Ol’aa- ይሆናል፡፡ exercised only by the Director
naantiin bakka bu’insi kenna-
meef ta’a. 04) በዚህ አንቀጽ መሠረት የተያዘ General or a tax officer specifi-
14) Bu’uura Keewwata kanaatiin ሀብት በባለሥልጣኑ የሚያዝና cally authorized by the Director
qabeenyi qabame Abbaa Taay- General to issue seizure orders.
በባለሥልጣኑ ኃላፊነት ስር የሚቆይ
itichaatiin kan qabamuu fi Itti 14) Any property seized under this
ሲሆን ለምንም ዓይነት ዓላማ
gaafatamummaa Abbaa Taay- Article shall be held and ac-
itichaa jala kan turu yoo ta’u ተብሎ ለሌላ ለማንኛውም የመንግሥት counted for only by the Author-
kaayyoo kamiifuu jedhamee መሥሪያ ቤት ተላልፎ ሊሰጥ ity and the property shall not be
mana hojii mootummaa bi- transferred to or given over to
አይችልም፡፡
rootiif dabarfamee kennamuu
any other Government agency
hin danda’u. 05) በዚህ አንቀጽ መሠረት የግብር ከፋዩን
15) Bu’uura keewwata kanaati-
for any purpose whatsoever
ሀብት ለመያዝ የሚቻለው ከሚፈለግበት
in qabeenya kaffalaa gibiraa 15) Seizure of property pursuant to
ግብር ጋር ተመጣጣኝ በሆነ መጠን this Article shall be made in an
qabuuf kan danda’u gibira ir-
raa barbaadamu waliin hanga ነው፡፡ amount proportionate to the tax
madaalawaa ta’edha. liability of the taxpayer.
44. Maallaqa Dhaabbilee Faayinaan- $4. በፋይናንስ ተቋማትየተቀመጠ ገንዘብ እና 44.Preser vation of Funds and
sitiin Kaa’amee fi Qabeenya Qa- ንብረት ይዞ ስለማቆየት Assets Deposited with Fi-
batanii Turuu. nancial Institutions
1) ይህ አንቀጽ ተፈፃሚ የሚሆነው
1) Keewwanni kun kan raawwatu 1) This Article applies when
Abbaan Taayitichaa sababa ga- ባለሥልጣኑ በበቂ ምክንያት ከታክስ
the Authority has reason-
haatiin kaffalaa taaksii irraa ta- ከፋዩ ላይ የሚፈለገው ታክስ የሚሰበሰብ
aksii barbaadamu kan sassaabu able cause to believe that
ta’uu sodaan yoo jiraatu fi taaksi-
ስለመሆኑ ስጋት ሲኖረውና ታክሱ the collection of tax owing
cha ariitiin sassaabuun kan irra በአስቸኳይ መሰብሰብ ያለበት ሲሆን by a taxpayer is in jeopar-
jiru yommuu ta’udha. ይሆናል፡፡ dy and there is urgenc y in
2) Yeroo Keewwanni kun raawwatu 2) ይህ አንቀጽ ተፈጻሚ በሚሆንበት ጊዜ
the collection of the tax.
Abbaan Taayitichaa dhaabbata 2) When this Article applies,
faayinaansii tokko kan armaan ga- ባለሥልጣኑ አንድ የፋይናንስ ተቋም
the Authority may ser ve an
ditti ibsaman akka raawwatuuf aja- የሚከተሉትን እንዲፈጽም አስተዳደራዊ Administrative order on
ja Bulchiinsaa kennuu ni danda’a: ትዕዛዝ ሊሰጥ ይችላል፦ a financial institution re-
(a) Herregni kaffalaa taaksii akka
(ሀ) የታክስ ከፋዩ ሂ ሳ ቦ ች quiring
hin sochone dhorkuu ;
(b) Qabeenyaa kaffalaa gibiraa እንዳይንቀሳቀሱ እንዲያደርግ፤ (a) The financial institu-
Dhaabbata faayinaansii kees- tion to: block the ac-
(ለ) በፋይናንስ ተቋሙ ውስጥ ባለ
sa jiru meeshawwan of-ee- counts of the taxpayer ;
በጥንቃቄ የሚያዙ ዕቃዎች
gannoon qabaman saandu- (b)Freeze access to any
uqa keessa Maallaqni calla, ማስቀመጫ ሣጥን ውስጥ cash, valuables, and
Meeshaa gatii guddaa, baree- የተቀመጠ ማንኛውም የታክስ ከፋዩ precious metals, or
dina gatii qabeessa yookiin other assets of the tax-
ጥሬ ገንዘብ፣ ውድ ዕቃ፣የከበረ
qabeenyaa biroo hin so- payer in a safe deposit
chonne; ጌጣጌጥ፣ ወይም ሌላ ንብረት
box held by the finan-
(c) Qabeenya meeshaalee of-ee- እንዳይንቀሳቀስ፤
gannoon qabamanii saanduqa cial institution; and
(ሐ) በጥንቃቄ በሚያዙ ዕ ቃ ዎ ች (c) Provide information
keessatti argaman odeefan-
noo barbaachisu yookiin tar- ማስቀመጫ ሣጥን ውስጥ relating to the accounts
ree qabeenyawwan saanduqa ስለሚገኙ ሀብቶች ተገቢውን መረጃ or contents of the safe
keessa jiranii Abbaa Taayiti- ወይም በሣጥኑ ውስጥ ያሉትን ሀብቶች deposit box.
chaatiif akka kennamu. 3) An order ser ved on a fi-
3) Akkaataa Keewwata kana Keew- ዝርዝር ለባለሥልጣኑ እንዲሰጥ፡፡
nancial institution under
wata Xiqqaa 2tiin ajajini dhab- 3) በዚህ አንቀጽ ንዑስ አንቀጽ (2) መሠረት
sub-article (2) of this ar-
bata faayinansiif kennamu ; kaf- ለፋይናንስ ተቋም የሚሰጠው ትእዛዝ ticle shall specif y the fol-
falaa taaksii ajajichi raawwatinsa
irratti qabaatu, maqaa, teessoo fi ትዕዛዙ ተፈጻሚ የሚሆንበትን የታክስ lowing the name, address,
lakkoofsa eeyyumeessaa kaffalaa ከፋዩን ስም፣ አድራሻ እና የታክስ ከፋይ and TIN of the taxpayer to
gibiraa qabaachuu qaba. መለያ ቁጥር መያዝ አለበት፡፡
which the order applies.
4) Akkaataa Keewwata kana Keew- 4) When an order has been
4) በዚህ አንቀጽ ንዑስ አንቀጽ (2) ትዕዛዝ
wata Xiqqaa 2tiin ajajani yeroo ser ved under sub-ar ticle
kennamu Abbaan Taayitichaa በሚሰጥበት ጊዜ፣ ባለሥልጣኑ በታክስ (2) of this Article, the Au-
bara taaksitti fi bara taaksii duraa ዓመቱ እና በማናቸውም በቀደመው thority may make an im-
kamiyyuu kaffalaan taaksii taak- የታክስ ዓመት ታክስ ከፋዩ ሊከፍል mediate jeopardy assess-
sii kaffaluun irra jiru ilaalchisee
የሚገባውን ታክስ አስመልክቶ ment of the tax payable by
ariitiin shallaggii taaksii sodaa
raawwachuu ni danda’a.
the taxpayer for the cur-
ወዲያውኑ የስጋት የታክስ ስሌት
rent and any prior tax year.
ሊያከናውን ይችላል፡፡
5) Abbaan Taayitichaa dhaabbata 5) ባለሥልጣኑ ለፋይናንስ ተቋሙ የዕግድ 5) The Authority shall obtain a
faayinaansichaatiif ajaja dhorkaa ትዕዛዝ በደረሰው በ0 (በአሥር) ቀናት court authorization for the order
dabarsee guyyaa 10 (kudhan) within 10 (Ten) days of service
ጊዜ ውስጥ ትዕዛዙ እንዲቀጥል ለማድረግ
keessatti ajajni akka itti fufu go- of the notice of the order on the
chuuf kan dandeesisu eeyyama የሚያስችል የፍርድ ቤት ፈቃድ
financial institution.
mana murtii argachuu qaba. ማግኘት አለበት፡፡
6) If there is no court authorization
6) Ajajni dhorkaa guyyaa kennamee 6) የዕግድ ትዕዛዙ ከተሰጠበት ቀን of the order within 10 (Ten) days
eegalee guyyaa 10 (kudhan) kees- ጀምሮ በ0(በአሥር) ቀናት ጊ ዜ of service of notice of the order,
satti eeyyama mana murtii yoo hin
arganne ajajani Abbaan Taayiti- ውስጥ የፍርድ ቤት ፈቃድ the order shall lapse.
chaa kenne raawwatinsa hin qabu. ካልተገኘ ባለሥልጣኑ የሰጠው ትዕዛዝ 7) A financial institution served
7) Akkaataa Keewwata kana Keew- ተፈጻሚነት ያቆማል፡፡
with an order under sub-article
wata Xiqqaa 2tiin ajajni dhaab- (2) of this article shall comply
bata faayinaansii qaqqabe ajajichi with the order from the date of
መሠረት ትዕዛዝ የደረሰው የፋይናንስ
guyyaa dhaqqabee eegalee haga service until the date that the
guyyaan ajaaja kenname gahutti ተቋም ትዕዛዙ ከደረሰው ቀን ጀምሮ የትዕዛዙ order expires according to its
yookiin akkataa keewwata kana ጊዜ እስከሚያበቃ ድረስ ወይም በዚህ terms or lapses under sub-article
keewwata xiqqaa 6tiin raawwiin አንቀጽ ንዑስ አንቀጽ (6) መሠረት (6) of this Article.
ajaja kennamee haga ga’utti ajaja የትዕዛዙ ተፈጻሚነት እስከሚያበቃ ድረስ 8) A financial institution that,
kenname kabajuun irra jiraata. without reasonable cause,fails
ትዕዛዙን ማክበር ይኖርበታል፡፡
8) Dhaabbanni Maallaqa tokko sa- to comply with an order served
baba gahaa tokko malee akkaata 8) አንድ የገንዘብ ተቋም ያለምንም በቂ
on the financial Institution un-
Keewwata kana Keewwata Xiqqaa ምክንያት በዚህ አንቀጽ ንዑስ አንቀጽ (2) der sub-article (2) of this article
2tiin bu’ura ajaja kennameen በተሰጠው ትዕዛዝ መሠረት ሣይፈፅም shall be personally liable for the
osoo hin raawwatiin kan hafe yoo
የቀረ እንደሆነ በትዕዛዙ ለተመለከተው amount specified in the order.
ta’e haga maallaqa ajajichaan ib-
same dhuunfaan itti gaafatama. የገንዘብ መጠን በግሉ ኃላፊ ይሆናል፡፡
45. Recovery of Unpaid Tax From
45. Taaksii Hin Kaffalamne Qaama Third Parties
$5.ያልተከፈለን ታክስ ሦስተኛ ወገን
Sadaffaa Kaffalchiisuu 1) If a taxpayer is liable for unpaid
ስለማስከፈል tax, the Authority mayserve an
1) Kaffalaa taaksii tokko taaksii ir-
raa barbaadamu yeroo kaffaltiitti 1) አንድ ታክስ ከፋይ የሚፈለግበትን administrative order (referred
osoo hin kaffaliin yoo hafe Ab- ታክስ በመክፈያ ጊዜው to as a “garnishee order”) on a
baan Taayitichaa qaama sadafaa ሳይከፍል የቀረ እንደሆነ ባ ለ ሥ ል ጣ ኑ payer in respect of the taxpayer
kaffaalaa gibiraatiif maallaqa kaf- ለታክስ ከፋዩ ገንዘብ ለሚከፍል ሦስተኛ ወገን requiring the payer to pay the
falu ajaja barreeffamaa kennu- amount specified in the order to
በጽሑፍ በሚሰጥ ትዕዛዝ (“የክፍያ ትዕዛዝ
un “ajaja kaffaltii jedhamee “kan the Authority, being an amount
ibsamu maallaqa ajajaan ibsame ተብሎ” የሚጠቀስ) በትዕዛዙ የተመለከተውን
that does not exceed the amount
Abbaan Taayitichaatiif akka kaf- ገንዘብ ለባለሥልጣኑ እንዲከፍል ትዕዛዝ of the unpaid tax.
falu ajaja kennuu kan danda’u ሊሰጥ የሚችል ሲሆን በዚህ ዓይነት 2) When a garnishee order requires
yoo ta’u, maallaqni bifa kanaan የሚከፈለው ገንዘብ ካልተከፈለው የታክስ a payer to deductamounts from
kaffalamu idaa taaksii hin kaf-
ዕዳ መብለጥ የለበትም፡፡ a payment of salary, wages, or
falamne caaluu hin qabu.
2) Ajajni kaffaltii maallaqaa Kaffalaa 2) የክፍያ ትዕዛዙ ለታክስ ከፋዩ other similar remuneration pay-
taaksitiif qaamni sadaffaan kaffa- able at fixed intervals to the tax-
ገንዘብየሚከፍል ሦስተኛ ወገን ከደመወዝ
lu mindaa irraa yookiin daangaa payer, the amount required to
ወይም በተወሰነ የጊዜ ገደብ ከሚከፈል
yeroo murta’eef kaffaltii biroo be deducted by the payer from
ሌላ ተመሳሳይ ክፍያ ላይ ቀ ን ሶ each payment shall not exceed
wal fakkaatu irraa hir’isee galii
akka godhu yeroo ta’utti kaffaltii ገቢ እ ን ዲ ያ ደ ር ግ በ ሚ ሆ ን በ ት one-third of the amount of each
tokko tokkoo irraa hanga maal- ጊዜ ከእያንዳንዱ ክፍያ ላ ይ payment of salary, wages, or oth-
laqaa hir’atu mindaa kaffalamu የሚቀነሰው የገንዘብ መጠን ከሚከፈለው er remuneration (after the pay-
yookiin kaffaltii biroo (gibirri ደመወዝ ወይምሌላ ክፍያ (የገቢ ግብር
ment of income tax).
galii erga hir’ifamee booda) harka
ከተቀነሰ በኋላ) አ ን ድ - ሶ ስ ተ ኛ
tokko sadaffaa caaluu hin qabu.
መብለጥ የለበትም፡፡
3) Herrega Baankii waaliin baname 3) በጋራ በተከፈተ የባንክ ሂሳብ ውስጥ 3) A garnishee order may be
keessatti maallaqa argamu ilaal- የሚገኝን ገንዘብ በተመለከተ የክፍያ ትዕዛዝ served on a payer in relation to
chisee ajajni kaffaltii kaffalaaf an amount in a joint account
kennamu: ለከፋዩ የሚሰጠው፦
only when:
(a) Abbootiin herrega waliinii (ሀ) ሁሉም የጋራ ሂሳቡ ባለቤቶች ያልተከፈለ
(a) All the holders of the joint
hundi idaa taaksii hin kaf-
falamne yoo jiraate yookiin;
የታክስ ዕዳ ሲኖርባቸው፤ ወይም account have unpaid tax li-
(b) Herrega Waldaa Sharikaa (ለ) የሽርክና ማህበር ሂሳብን ሳይጨምር፣ abilities; or
osoo hin dabalatiin kaffalaan ታክስ ከፋዩ የሌሎቹ የሂሳብ ባለቤቶች (b) The taxpayer can withdraw
taaksii mallattoo abbootii ፊርማ ወይም ፈቃድ ሳያስፈልገው
funds from the account
herregaa biroon yookiin (Other than a partnership
ከሂሳቡ ላይ ገንዘብ ማውጣት
eeyyama osoo hin barbaachi- account) without the sig-
siin herrega isaa irraa maal- የሚችል ሲሆን ብቻ ነው፡፡ nature or authorization of
laqa baasuu kan danda’u yoo 4) በክፍያ ትዕዛዝ መሠረት ክፍያ የሚፈፅም the other account holders.
ta’e qofaadha. 4) A payer shall pay the amount
ማናቸውም ሰው በ ት ዕ ዛ ዙ
4) Bu’uura ajaja kaffaltiitiin namni ka-
specified in a garnishee order
miyyuu kaffaltii raawwatu guyyaa በተመለከተው ቀን ክ ፍ ያ ው ን
ajajicha irratti ibsame kaffalticha by the date specified in the or-
መፈፀም ያለበት ሲሆን፣ ይህም ቀን ገንዘብ
kan raawwatu yoo ta’u; guyyaa der, being a date that is not be-
ከፋዩ ለታክስ ከፋዩ ገንዘቡን ሊከፍል
kanas kaffalaan maallaqaa kaffalaa fore the date that the amount
taaksitiif guyyaa qarshicha kaffaluu ከሚገባበት ቀን በፊት ወይም ገንዘቡ owed by the payer to the tax-
qabu dura yookiin qarshicha ma- በታክስ ከፋዩ ስም ከተያዘበት payer becomes due to the tax-
qaa kaffalaa taaksitiin guyyaa qa- ቀን በፊት ሊሆን አይችልም፡፡ payer or held on the taxpayer’s
bameen dura ta’uu hin qabu. behalf.
5) Ajaja kaffaltii maallaqaa raawwa- 5) የክፍያ ትዕዛዙን ለመፈፀም አልቻልኩም
5) A payer who claims to be un-
chuu hin danda’u kaffalaan jedhu የሚል ገንዘብ ከፋይ የክፍያ ትዕዛዙ
able to comply with a garnishee
ajajni gahee guyyaa torba kees- በደረሰው በ7 (በሰባት) ቀናት ውስጥ
satti ajaja kenname sababa raaw- order may notify the Authority,
wachuu hin dandeenye Abbaa ትዕዛዙን ለመፈፀም ያልቻለበትን ምክንያት in writing and within 7 (Seven)
Taayitichaa barreeffamaan beek- ለባለሥል ጣኑ በጽሑፍ ማስታወቅ አለበት፡፡ days of receiving the garnishee
sisuu qaba. 6) ገንዘብ ከፋዩ በዚህ አንቀጽ ንዑስ አንቀጽ order, setting out the reasons
6) Kaffalaan maallaaqaa akkaataa for the payer’s inability to com-
(5) መሠረት ለባለሥልጣኑ ማስታወቂያ
keewwata kana keewwata Xiqqaa ply with the order.
5tiin Abbaa Taayitichaatiif beek- የላከ እንደሆነ ባለሥል ጣኑ በጽሑፍ
6) When a payer serves a notice
sisa kan erge yoo ta’e Abbaan Ta- በተዘጋጀ ማስታወቂያ on the Authority under sub-ar-
ayitichaa beeksisa barreeffamaan (ሀ) ማስታወቂያውን በመቀበል የክፍያ ticle (5) of this article, the Au-
qophaa’e:
(a) Beeksisa fudhachuun aja- ትዕዛዙን ሊሰርዘው ወይም thority shall, by notice in writ-
ja kaffaltii haquu yookiin ሊያሻሽለው፤ ወይም
ing:
fooyyessuu ; yookiin (a) Accept the notification and
(ለ) በገንዘብ ከፋዩ የ ተ ላ ከ ለ ት ን
(b) Kaffalaa maallaqaatiif beeksi- cancel or amend thegar-
sa ergameef kufaa gochuu ni ማስታወቂያ ው ድ ቅ nishee order; or
danda’a. ሊያደርገው ይችላል፡፡ (b) Reject the notification.
7) Kaffalaan taaksii taaksii irraa 7) ታክስ ከፋዩ የሚፈለግበትን ታክስ 7) The Authority shall, by notice
barbaadamu guutuu yookiin in writing to the payer,revoke
በሙሉ ወይም በከፊል የከፈለ ወይም
gar-tokkee kan kaffale yookiin
or amend a garnishee order
waliigaltee kaffaltii taaksii Ab- ስለታክስ አከፋፈሉ በባለሥልጣኑ ዘንድ
baa Tayitichaa biratti fudhatama
when the taxpayer has paid the
ተቀባይነት ያለው የክፍያ ስምምነት
qabu kan raawwate yoo ta’e Ab- whole or part of the tax due or
የፈፀመ እንደሆነባለሥልጣኑ ለከፋዩ has made an arrangement sat-
baan Tayitichaa kaffaltii kaffa-
laaf dabarsee ture ajaja kaffaltii አስተላልፎት የነበረው ን የክፍያ ትዕዛዝ isfactory to the Authority for
barreeffamaan beeksise haquu በጽሑፍ በተሰጠ ማስታወቂያ ሊሽረው payment of the tax.
yookiin fooyyessuu ni danda’a. ወይምሊያሻሽለው ይችላል፡፡
8) Abbaan Taayitaa bu’ura labsii ka- 8) ባለሥልጣኑ በዚህ አንቀጽ መሠረት 8. The Authority shall serve the
naatiin ajajani kaffalaaf kennuu ለከፋዩ የሚሰጠውን ትዕዛዝ ወይም taxpayer with a copy of an order
yookiin kaffalaa taaksitiif garagal- or notice served on a payer un-
chaan erguu qaba. ማስታወቂያ ግልባጭ ለታክስ ከፋዩ
der this Article.
9) Abbaan Taayitichaa qarshii kaf- መላክ አለበት፡፡
9. The Authority shall credit any
falaan kaffalame kamiyyuu idaa 9) ባለሥልጣኑ በከፋዩ የተከፈለውን
kaffalalaa taaksii irraa hir’ifama. amount paid by a payer under
10) Beeksisa akkaataa Keewwata ka- ማንኛውንም ገንዘብታክሱ ከፋዩ this Article against the tax owing
naatiin kennamu namni sababa ከሚፈለግበትየታክስ ዕዳ ላይ ያቀናንሳል፡፡ by the taxpayer.
gahaa tokko malee fudhachuu 0) በዚህ አንቀጽ የሚሰጠውን ማስታወቂያ 10. A payer who, without reasonable
dide hanga maallaqaa beeksisi- cause, fails to comply with a gar-
ያለምንም በቂ ምክንያት ያልተቀበለ
chaan ibsamee irratti dhuunfaan nishee order shall be personally
itti gaafatamaa ta’a. ሰው በማስታወቂያው ለተመለከተው
liable for the amount specified in
11) Keewwanni kun bu’ura seer- የገንዘብ መጠን በግሉ ኃላፊ ይሆናል፡፡ the notice.
aa Itoophiyaatiin qabeenya 01) ይህ አንቀጽ በኢትዮጵያ ሕግ መሠረት 11. This Article shall not apply to
dhorkamuu hin dandeenye irratti
ሊታገድ በማይችል ንብረት ላይ ተፈጻሚ any amount that, under the law
raawwachuu hin danda’u.
12) Raawwii Keewwata kanaatiif ሊሆን አይችልም፡፡
of Ethiopiacannot be the subject
“Kaffalaa” jechuun: of attachment.
02) ለዚህ አንቀጽ አፈጻጸም “ከፋይ” ማለት፦
(a) Kaffalaa taaksitiif abbaa idaa 12. In this Article, “payer”, in re-
kan ta’e yookiin garafuduraat- (ሀ) ለታክስ ከፋዩ ባለዕዳ የሆነ ወይም spect of a taxpayer, means a per-
ti abbaa idaa kan ta’u; ወደፊት ባለዕዳ የሚሆን፤ son who:
(b) Kaffalaa taaksitiif yooki- (ለ) ታክስ ከፋዩ ወይም በታክስ ከፋዩስም (a) Owes or may subsequently
in maqaa kaffalaa taaksitiin owe money to thetaxpayer;
ገንዘብ የያዘ ወይም ወደፊት
maallaqa kan qabate yookiiin (b) Holds or may subsequently
gara fuulduraatti kan qabatu; የሚይዝ፤
hold money, for or on ac-
(c) Kaffalaa taaksitiif kan kaffala- (ሐ) ለታክስ ከፋዩ የሚከፈል የሌላ ሰው
mu qarshii namni biraa qabe; count of, the taxpayer;
(d) Kaffalaa taaksitiif maallaqa
ገንዘብ የያዘ፤ (c) Holds money on account of
akka kaffaluuf nama biraan (መ) ለታክስ ከፋዩ ገንዘብ እንዲከፍል በሌላ some other person for pay-
nama eeyyamni kennameef. ሰው ፈቃድ የተሰጠው ሰው ነው፡፡ ment to the taxpayer;
(d) Has authority from some
46. Biyya Keessaa Akka Hin Baanee other person to pay money-
Dhorkuuf Ajaja Kennamu $6. ከሀገር መውጣትን ለመከልከል የሚሰጥ
to the taxpayer.
1) Tumaan Keewwata kanaa raaw- ትዕዛዝ
watinsa kan qabatu ajajichi nama 1) የዚህ አንቀጽ ድንጋጌ ተ ፈ ፃ ሚ 46. Departure Prohibition Order
irratti raawwatu kaffaltiiwwan ar-
maan gadii osoo hin kaffalle biyya የሚሆነው ትዕዛዙ ተፈጻሚ የሚሆንበት 1. This Article shall apply to a per-
keessaa bahuu ni danda’a jedhu ሰው የሚከተሉትን ክፍያዎች ሳይከፍል son when the Authorityhave
sababni gahaan yoo jirate ta’a: reasonable grounds to believe
ከሀገር ሊወጣ ይችላል የሚል በቂ
(a) Namni kun kaffaluun kan irra that the person may leave the
ምክንያት ሲኖረው ይሆናል፦
jiraatu yookiin taaksii gara country without:
fuulduratti; yookiin (ሀ) ይህ ሰው መክፈል የሚኖርበትን ወይም (a) Tax that is or will become
(b) Namni kun hojii gaggees- ወደፊት የሚከፈል ታክስ፤ ወይም payable by the person being
saa Kubbaaniyaa ta’e yookiin paid; or
(ለ) ይህ ሰው ሥራ አስኪያጅ
murtee kennuu ilaalchisee
(b) Tax that is or will become
gaheen nama kanaa kubbaan- የሆነበትኩባንያ ወይም ውሳኔ
iyaa ol’aanaa ta’e jidduutti
payable by a body inwhich
በመስጠት ረገድ የዚህ ሰው ድርሻ
kan jiru yookiin taaksii gara the person is a manager or
ከፍተኛ የሆነበት ኩባንያ መክፈል Company inwhich the per-
fuulduratti kaffalamu; osoo
hin kaffalle yoo hafe; የሚኖርበትን ወይም ለወደፊቱ son is a controlling mem-
የሚከፈል ታክስ፤ሳይከፍል የቀረ ber being paid.
እንደሆነ፡፡
2) Haalawwan Keewwata kanaan 2) በዚህ አንቀጽ የተመለከቱት ሁኔታዎች 2) When this Article applies,
ibsaman yoo muudatan Abbaan the Authority may issue
ሲያጋጥሙ ባለሥልጣኑ ማንኛውም
Taayitichaa nama kamiinuu kan anorder (referred to as a
armaan gadiitti ibsame kees- ሰው ከሚከተሉት አንዱን ከመፈፀሙ
“departure prohibition or-
saa tokko raawwachuun dura በፊት ከኢትዮጵያ እንዳይወጣ የሚከለክል der”)prohibiting the person
Itoophiyaa akka hin bane ajaja
dhorku “Biyya keessaa bahuu
ትእዛዝ “ከሀገር መውጣትን የሚከለክል from leaving the country
ajaja dhorkuu”jedhamee kan ib- ትዕዛዝ” ተብሎ የሚጠቀስ ሊሰጥ until:
samu kennuu danda’a: ይችላል፦ (a) The Person, Body, Com-
(a) Namni kamiyyuu; dhaab- pany makes payment in
(ሀ) ማንኛውም ሰው፣ ድርጅት ወይም
banni yookiin Kubbaan- full of the tax payable or
iyaa kaffaluun kan irra ኩባንያ ሊከፍል የሚገባውን ወይም
that will become payable
jiru yookiin taaksii gara ወደፊት የሚከፈለውን ታክስ በሙሉ by the person, body or
fuulduraatti kaffalamu guu- እስከሚከፍል፤ ወይም company; or
tummaan haga kaffalutti; (b) An arrangement satis-
(ለ) ባለሥልጣኑ በ ሚ ቀ በ ለ ው
yookiin
factory to the Authority
(b) Abbaan Taayitichaa haala አኳኋን በዚህ አንቀጽ ንዑስ
ittiin fudhatuun keewwata for payment of the tax
አንቀጽ 2(ሀ) የተመለከተውን
kana keewwata xiqqaa 2 (a) referred to in this article
ታክስ ለመክፈል የክፍያ ስምምነት sub article 2(a).
tiin taaksii ilaalame kaffa-
luuf waliigaltee kaffaltii yoo ሲያደርግ፡፡ 3) A departure prohibition order
raawwatu. 3) ከሀገር እንዳይወጣ የሚከለክለው ትዕዛዝ shall specify the following:
3) Biyya keessaa akka hin baaneef የሚከተሉትን መያዝ ይኖርበታል፦ (a) The name, address, and
ajajni dhorku kan armaan gadit- TIN of the Person to
ti ibsaman qabachuu qaba: (ሀ) ትዕዛዙ ተፈጻሚ የሚሆንበትን ሰው
whichthe order applies;
(a) Nama Ajajichi ittin raaw- ስም፣ አድራሻ እና የታክስ ከፋይ
and
watu maqaa, teessoo fi lak- መለያ ቁጥር፤ እንዲሁም
koofsa eenyummeessaa kaf- (b) The amount of tax that
falaa taaksii; akkasumas (ለ) ከሀገር እንዳይወጣ የተከለከለው is or will become payable
(b) Biyya keessaa akka hin baane ሰው፣ድርጅት ወይም ኩባንያ ሊከፍል by the Person, Body or
nama dhorkame, dhaabbata የሚገባውን ወይም ለወደፊቱ ሊከፈል
Company.
yookiin Kubbaaniyaa kaf- 4) A departure prohibition or-
የሚገባውን የታክስ መጠን፡፡
faluun kan irra jiru yookiin der issued under sub-article
gara fuulduraatti hanga ta- 4) ባለሥልጣኑ በሚያቀርበው
(2) of this Article shall ex-
aksii kaffaluu qabu. ማመልከቻመሠረት ሥልጣን ያለው pire after 10 (Ten) days from
4) Abbaan Taayitichaa bu’ura iyya-
ፍርድ ቤት ካ ላ ራ ዘ መ ው the date of issue unless a
ta dhiyeessuun Manni Murtii
aangoo qabu yoo dheeresse በስተቀር በዚህ አንቀጽ ንዑስ አንቀጽ court of competent jurisdic-
malee akkaataa keewwata kana (2) መሠረት የሚተላለፈው ከሀገር
tion, on application by the
keewwata Xiqqaa 2tiin kan dar- Authority, extends the order
መውጣትን የሚከለክል ትዕዛዝ ትዕዛዙ
bu biyyaa ba’uu ajaja dhorku for the period determined
guyyaa ajajni kennamee eegalee ከተሰጠበትጊዜ ጀምሮ ከ0 (ከአስር) ቀናት by the court.
guyyaa kudhan booda raawwat- በኋላ ተፈጻሚ አይሆንም፡፡ 5) The Authority shall serve a
amuu hin danda’u. 5) ባለሥልጣኑ ከሀገር እንዳይወጣ copy of a departureprohi-
5) Abbaan Taayitichaa ajaja biyyaa bition order on the Person
akka hin bane dhorku nama ga- የሚከለክለውን ትዕዛዝ ግልባጭ
named in the order, but the
ragalchi taasifameef kennuun ለተጠቀሰው ሰው መስጠት የሚኖርበት
kan irra jiraatu yoo ta’u, namni
non-receipt of a copy of the
ሲሆን የዚህ ሰው ትዕዛዙን አለመቀበል
kun ajajicha fudhachuu diduun order shall not invalidate
bu’uura keewwata kanaatiin go- በዚህ አንቀጽ መሠረት የሚከናወነው any proceedings under this
cha kamiyyuu raawwatamu gatii ን ማንኛውንም ተግባር ዋጋ አልባ article.
dhabeessa hin taasisu. አያደርገውም፡፡
Labsii Lak. 203/2009 Fuula 60 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ ^ Proclamation No. 203/2017 page 60
6) Itti gaafatamaan Abbaa Taayitaa 6) የብሔራዊ መረጃና ደህንነት አገልግሎት 6) On receipt of a departure pro-
Immigireeshinii ajajni naannoo ኃላፊ የክልከላ ትዕዛዙ ሲደርሰው ትዕዛዙን hibition order in relation to a
yoo isa qaqqabu ajajicha fudha- person, the Head of National
ተግባራዊ ለማድረግ የሚያስፈልጉ
tama argachiisuuf tarkaanfiw-
Intelligence and Security Service
wan barbaachisaan ni fudhata. እርምጃዎችን ይወስዳል፡፡ ኃላፊው
Tarkaanfii kamiyyuu itti gaafata- shall take such measures as may
የሚወስዳቸው እርምጃዎች ማንኛውንም
maan fudhatu paasportii, waraqaa be necessary to comply with the
ፓስፖርት፣ መታወቂያ ወይም ሌላ
eenyummaa yookiin nama biraa order including the seizure and
dhorkame Itoophiyaa lakkisee ba- የተከለከለው ሰው ኢትዮጵያን ለቆ retention of the Person’s pass-
huuf sanada fayyadamu kamiyyuu ለመውጣት የሚጠቀምበትን ማንኛው ንም port, certificate of identification,
qabachuu fi kaa’uu ni dabalata. ሰነድ መያዝና ማስቀመጥን ይጨምራል፡፡ or any other document autho-
7) Haal dureewwan biroo immi- rizing the taxpayer to leave Ethi-
7) ሌሎች የኢሚግሬሽን ቅድመ-ሁኔታዎች
gireeshiini guutuun akka ee- opia.
gametti ta’e namni kamiyyuu መሟላታቸው እንደተጠበቀ ሆኖ፣ማንኛውም
7) If the Person, Body or Compa-
biyya lakkisee akka hin bane ሰው ሀገር ለቆ እንዳይወጣ በተሰጠው
ajaja kennaame irratti taaksii
ny pays the tax specified in the
ትዕዛዝ ላይ የተመለከተውን ታክስ
caqasame yoo kaffale yookiin ta- departure prohibition order or
aksicha akka kaffalu kaffaltii Ab-
ከከፈለ ወይም ታ ክ ሱ ን makes a satisfactory arrange-
baa Taayitichaatiin fudhatama እንደሚከፍል በባለሥልጣኑ ተቀባይነት ment for payment of the tax, the
qabu waliigaltee yoo uume Ab- ያለውን የክፍያ ስምምነትከፈፀመባለሥልጣኑ Authority shall issue the Per-
baan Taayitichaa namni kun bi- ለዚህ ሰው ከሀገር ለመውጣት son with a departure certificate
yyaa bahuuf kan isa dandeessisu andproduction of the certificate
የሚያስችለው የምስክር ወረቀት ይሰጠዋል፡
waraqaa ragaa ni kennaaf. Namni to an officer of National Intelli-
kun waraqaa ragaa dhiyeessuun ፡ ይህ ሰው ይህንን የምስክር ወረቀት ማቅረቡ
gence and Security Service shall
Itoophiyaa keessaa akka bahuuf ከኢትዮጵያ እንዲወጣ ለመፍቀድ ለብሔራዊ be sufficientauthority for the of-
kan eeyyamu immigireeshiniif
raga gahaa ta’a.
መረጃና ደህንነት አገልግሎት ሠራተኛ በቂ ficer to allow the Person to leave
8) Bu’uura Keewwata kanaatiin karaa ማስረጃ ይሆናል፡፡ Ethiopia subject to other immi-
seera qabeessa ta’een sababa go- 8) በዚህ አንቀጽ መሠረት ሕጋዊ gration requirements being sat-
chaan kamiyyuu raawwatamen በሆነመልኩ በተከናወነ ማንኛውም ተግባር isfied.
Mootummaan yookiin taaksiin, 8) No proceedings, criminal or
ምክንያት በመንግሥት ወይም በታክስ፣
Gumurukaan, Immigireeshiniin, civil, may be instituted or main-
Poolisiin yookiin hojjataa biroo በጉምሩክ፣ኢሚግሬሽን ፣በፖሊስ ወይም
tained against the Government,
irratti yakka kamiyyuu yookiin በሌላ ሠራተኛ ላይ ምንም ዓይነት or a tax, customs, National Intel-
himatni hariiroo hawwaasaa dhi- የወንጀል ወይም የፍትሐብሔር ligence and Security Service, po-
yaatu yookiin itti fufuu hin danda’u.
9) Ajajni biyyaa bahuu dhorku ken- ክስ ሊቀርብ ወይም ሊቀጥል አይችልም፡፡ lice, or other officer for anything
namuu kan danda’u Daayirektara 9) ከሀገር መውጣትን የሚከለክል ትዕዛዝ lawfully done under this article.
Ol’aanaan yookiin ajajni kun akka ሊሰጥ የሚችለው በዋና ዳይሬክተሩ ወይም 9) A departure prohibition order
kennamu Daayirektarri Ol’aa- may be issued only by theDirec-
ይህንን ትእዛዝ እንዲሰጥ ዋና ዳይሬክተሩ
naan aangoo kan kenneef hojjataa tor General or a tax officer spe-
taaksii qofaadha. ሥልጣን በሰጠው የታክስ ሠራተኛ ብቻ ነው፡፡
cifically authorized by the Direc-
tor General to issue departure
47. Dhaabbata Daldalaa Yeroof $7. የንግድ ድርጅትን ለጊዜው ስለማሸግ prohibitionorders.
Saamsuu
1) የዚህ አንቀጽ ድንጋጌ ተፈፃሚ የሚሆነው
1) Tumaan Keewwata kanaa raaw-
watinsa kan qabaatu kaffalaan ta- አንድ ታክስ ከፋይ በተደጋጋሚ፡- 47. Temporary Closure of Business
aksii tokko deddeebiin: (ሀ) በግብር ሕግ መሠረት የሚፈለግበትን
1) This Article shall apply when a
(a) Bu’uura seera taaksitiin sana- taxpayer regularly fails to:
ሰነድ ሳይዝ ሲቀር፤ ወይም
da barbaachisu osoo hin qa- (a) Maintain documents as re-
(ለ) ታክሱን በመክፈያ ጊዜው ሳይከፍል
batiin yoo hafe; yookiin quired under a revenuelaw; or
(b) Taaksii yeroo kaffaluu qabutti ሲቀር ይሆናል፡፡ (b) Pay tax by the due date.
kaffaluu dhiisuu
Labsii Lak. 203/2009 Fuula 61 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ ^1 Proclamation No. 203/2017 page 61
2) Tumaan keewwata kanaa yeroo 2) የዚህ አንቀጽ ድንጋጌ ተፈጻሚ 2) When this Article applies, the Au-
raawwatutti kaffalaan taaksii thority may notify thetaxpayer, in
በሚሆንበት ጊዜ ታክስ ከፋዩ ማስጠንቀቂያ
akeekkachifni isa gahee guyyaa writing, of the intention to close
torba keessatti taaksii irraa bar- በደረሰው በ7(በሰባት) ቀናት ውስጥ የ down part or the whole of the
baadamu kan hin kaffale yoo ta’e ሚፈለግበትን ታክስ የማይከፍል ከሆነ business premises of the taxpayer
yookiin sanada barbaachisu kan ወይም የሚፈለግበትን ሰነድ ያልያዘ
for a temporary period not ex-
hin qabanne yoo ta’e Abbaan Ta- ceeding 14 (Fourteen) days, un-
እንደሆነ ባለሥልጣኑ የታክስ ከፋዩን less the taxpayer pays the tax
ayitichaa dhabbata daldaalaa kaaf-
falaa taaksii guyyaa kudha afuriif የንግድ ድርጅት ለ04 (ለአስራ አራት) due, or maintains documents as
yeroof kan samsu ta’uu akeekachi- ቀን በጊዜያዊነት የ ሚ ያ ሽ ግ
required within a period of 7 (Sev-
isa barreeffama ni kenna. en) days of service of the notice.
መሆኑን የሚገልጽ የጽሑፍ ማስጠንቀቂያ 3) If a taxpayer fails to comply with
3) Kaffalaan taaksii akeekachisa ak-
kaataa Keewwata kana Keewwa- ይሰጠዋል፡፡ a notice under sub-article (2) of
ta Xiqqaa 2tiin kenname taaksii 3) ታክስ ከፋዩ በዚህ አንቀጽ ንዑስ አንቀጽ (2) this article, or fails to maintain
yoo hin kaffalle yookiin sanada the required documents, the
በተሰጠው ማስጠንቀቂያ መሠረት ታክሱን
barbaachisu yoo hin qabanne Ab- Authority may issue an order
baan Taayitaa dhaabbata daldaa- ካልከፈለ ወይም የሚፈለግበትን ሰነድ ካልያዘ (referred as a “closure order”)
laa kaffalaa taaksii guyyaa kudha ባለሥልጣኑ የታክስ ከፋዩ የንግድ ድርጅት for the closure of part or the
afur hin caalleef gar-tokkeen whole of the business premises
ከ04 (ከአስራ አራት) ቀን ላልበለጠ ጊዜ
yookiin guutummaan akka sam- of the taxpayer for a period not
samu ajaja taasisu “ajaja samsuu” በከፊል ወይም በ ሙ ሉ እንዲታሸግ exceeding 14 (Fourteen) days.
jedhamee kan ibsamu ni kenna. የሚያደርግ ትዕዛዝ (“የማሸጊያ ትዕዛዝ” 4) The Authority may, at any time,
4) Abbaan Taayitaa ajajicha raawwa- ተብሎ የሚጠቀስ) ይሰጣል፡፡
enter any premises described in
chiisuuf gara dhaabbata daldaalaa a closure order for the purposes
4) ባለሥልጣኑ ትዕዛዙን ተግባራዊ ለማድረግ ወደ of executing the order and may
kaffalaa taaksitti galuu kan danda’u
yoo ta’u ajaja samsuu yeroo raaw- ታክስ ከፋዩ የንግድ ድርጅት መግባት የሚችል require a police officer to be
wachisutti miseensi poolisii akka ሲሆን የማሸጊያ ትዕዛዙ ተ ግ ባ ራ ዊ
present while a closure order is
argamu ajaja kennuu ni danda’a. being executed.
በሚደረግበት ጊዜ የፖሊስ መኮንን በቦታው 5) The Authority shall affix, in a
5) Abbaan Taayitaa bu’ura ajaja
samsuutiin Gamoo dhaabbata እንዲገኝ ትዕዛዝ ሊሰጥ ይችላል፡፡ conspicuous place on the front
daldaalaa kaffalaa taaksii irratti 5) ባለሥልጣኑ በ ማ ሸ ጊ ያ of the premises that have been
iddoo fuuldura muldhatutti beek- closed under a closure order, a
ትዕዛዝ መሠረት በታሸገው የታክስ
sisa jecha armaan gaditti ibsame notice in the following words.
qabatu ni maxxansa :“Dirqama ከፋዩ ንግድ ድርጅት ሕንፃ ላይፊት “CLOSED TEMPORARI-
taaksii bahuu dhabuun akkaataa ለፊት በሚታይ ቦታ የሚከተሉትን ቃላት LY FOR NOT COMPLYING
Labsii Bulchiinsa Taaksii keew- WITH TAX OBLIGATIONS BY
የያዘ ማስታወቂያ ይለጥፋል፡-
wata 47 tiin ajaja Abbaa Taayiti- ORDER OF THE AUTHORITY
chaatiin yeroof saamsameera” “የታክስ ግዴታዎችን ባለመወጣቱ በታክስ UNDER ARTICLE 4 7
6) Haalawwan armaan gadiitti ib- አስተዳደር አዋጅ አንቀጽ $7 መሠረት OF THE OROMIYA TAX AD-
saman guutamanii yoo argaman በባለሥልጣኑ ትዕዛዝ ለጊዜው ታሽጓል”፡፡
MINISTRATION PROCLA-
Abbaan Taayitichaa Dhaabbata MATION’’.
6) የሚከተሉት ሁኔታዎች ተሟልተው 6) The Authority shall immedi-
daldaalaa kaffalaa taaksii irra dee-
bi’ee akka banamu ni taasisa: ከተገኙ ባለሥልጣኑ የታክስ ከፋዩ የንግድ ately arrange for the reopen-
(a) Daayirektarri Ol’aanaan ድርጅት እንደገና እንዲከፈት ያደርጋል፦
ing of the premises if:
yookiin hojjataan aangoon (a) The Director-General orau-
(ሀ) ዋና ዳይሬክተሩ ወይም ሥልጣን thorized officer issatisfied
kennameef sanada galmee
herregaa kaffalaa taaksii qa- የተሰጠው ሠራተኛ ታክስ ከፋዩ የሂሣብ that the taxpayer has put
bachuuf tarkaanfii gahaa fud- መዝገብ ሰነዶችን ለመያዝ የሚያስችል into placesufficient mea-
hateera jedhee yoo hamane; sures to ensure that docu-
በቂ እርምጃ ወስዷል ብሎ ሲያምን፤
(b) Kaffalaan taaksii taaksii yoo ments areproperly main-
kaffale. (ለ) ታክስ ከፋዩ ታክሱን የሚከፍል ከሆነ፤ tained in the future;
(b) the taxpayer pays the tax due.
7) Daayireektara Ol’aanaan ajajni 7) የማሸጊያ ትዕዛዝ የሚሰጠው በዋና ዳይሬክተሩ 7) A closure order may be issued
samsuu kennamu yookiin ajaja ወይም ደግሞ የማሸጊያ ትዕዛዝ ለመስጠት only by the DirectorGeneral or
samsuu kennuuf haala addaan a tax officer specifically autho-
aangoo Daayireektara Ol’aanaati- በልዩ ሁኔታ በዋና ዳይሬክተሩ ሥልጣን
in hojjataa taaksii qofaadha. rized by theDirector-General to
በተሰጠው የታክስ ሠራተኛ ብቻ ነው፡፡
issue closure orders.
48. Idaawwan Taaksii Darban
1) kaffalaan taaksii tokko “dadda- $8. የተላለፉ የታክስ ዕዳዎች
48. Transferred Tax Liabilities
barsaa” jedhamee kan caqasamu 1) አንድ ታክስ ከፋይ “አስተላላፊ” ተብሎ 1) When a taxpayer (referred to as
hojii daldalaa gaggeessu wali-
in wal-qabatee idaan taaksii hin
የሚጠቀስ ከሚያካሂደው የንግድ the “transferor”) has anunpaid
kaffalamne kan irra jiru yoo ta’ee ሥራ ጋር በተገናኘ ያልተከፈለ የታክስዕ ዕ ዳ tax liability in relation to a busi-
fi qabeenyota daldalichaa guu- ያለበት እንደሆነ እና የንግዱን ሀብቶች በሙሉ ness conducted by the taxpayer
tummaatti yookiin gar-tokkeen ወይም በከፊል ግንኙነት ላለው and the taxpayer has transferred
nama quunnamtii qabuuf “nama all or some of the assets of the
qabeenyichi darbeef ” jedhamee ሰው “ሀብቱ የተላለፈለት ሰው” ተብሎ
waamamuuf kan dabarse yoo ta’e, business to a related person (re-
ለሚጠቀስ ያስተላለፈ እንደሆነ ከንግዱ
idaa qabeenya daldalichaatiin ferred to as the “transferee”), the
ሀብት ጋር ተያይዞ ያልተከፈለውን ዕዳ
wal qabatee hin kaffalamne nam- transferee shall be personally li-
ni qabeenyichi darbeef kaffaluuf ሀብቱ የተላለፈለት ሰው የመክፈል ግዴታ
able for the unpaid tax liability
dirqama qaba. ይኖርበታል፡፡ (referred to as the “transferred
2) Tumaan Keewwata kana Keew-
wata Xiqqaa1 Abbaan Taayitichaa
2) የዚህ አንቀጽ ንዑስ አንቀጽ (1) ድንጋጌ liability”) of the transferor in re-
idaa taaksii dabarfame guutu- ባለሥልጣኑ የተላለፈውን የታክስ ዕዳ lation to the business.
maadhaan yookiin gar-tokkeed- በሙሉ ወይም በከፊል ከሀብት አስተላላፊው 2) Sub-article (1) of this Article
haan nama qabeenyicha dabarse ላይ እንዳይጠይቅ አያግደውም፡፡ shall not preclude the Authority
akka hin gaafanne hin daangessu. from recovering the whole or
49. Taaksii Dhaabbataan Kaffalamu part of the transferred liability
$9. በድርጅት ስለሚከፈል ታክስ
1) Dhaabbanni tokko yeroo kaffaltii from the transferor.
1) አንድ ድርጅት ታክሱን በመክፈያው ጊዜ
taaksichaa keessatt kan hin kaf-
falle yoo ta’e, yeroo taaksichi hin ውስጥ ያልከፈለ እንደሆነ ታክሱ
49. Tax Payable by a Body
kaffalamnetti yookiin taaksichi ባልተከፈለበት ጊዜ ወይም ታክሱ ከመከፈሉ 1) When a body fails to pay tax by
osoo hin kaffalamiin yeroo ji’a
jahaa jiran keessatti namni hojii
በፊት ባሉት 6(ስድስት) ወራት ጊዜ the due date, every person who
gaggeessa ture kamiyyuu taaksii ውስጥ ሥራ አስኪያጅ የነበረ ማንኛውም is a manager of the body at the
hin kaffalamneef dhaabbaticha ሰው ላልተከፈለው ታክስ ከድርጅቱ ጋር time of the failure or was a man-
waliin itti gaafatamummaa wali- የአንድነትና የነጠላ ኃላፊነት ይኖርበታል፡፡ ager within 6 (Six) months prior
inii fi qeenxee ni qabaata. to the failure shall be jointly and
2) Tumaan keewwata kana keewwa- 2) የዚህ አንቀጽ ንዑስ አንቀጽ (1) ድንጋጌ
ta Xiqqaa 1 haalawwan armaan severally liable with the body for
በሚከተሉት ሁኔታዎች ተፈፃሚ
gadiitiin rawwaatiinsa hin qaban: the unpaid tax.
አይሆንም፦
(a) Dhaabbatichi gibira irraa bar- 2) Sub-article (1) of this Article
baadamu osoo hin kaffaliin (ሀ) ድርጅቱ የሚፈለግበትን ግብር
shall not apply to a person when:
kan hafeef beekamtii yookiin ሳይከፍል የቀረው በዚህ አንቀጽ (a) the failure by the body to
heeyyama nama keewwata
kan Keewwata 1tiin ibsamee
ንዑስ አንቀጽ (1) ከተጠቀሰው ሰው pay tax occurred without the
ala yoo ta’ee; fi ፈቃድ ወይም ዕውቀት ውጭ የሆነ person’s consent or knowl-
(b) Itti gaafatamummaa fi haa- እንደሆነ፤ እና edge; and
lawwan biroo hojii gaggees- (ለ) ለሥራ አስኪያጅ የተሰጠው ኃላፊነት (b) having regard to the nature
saaf kenname yoo ilaalaman of the person’s functions
hojii gaggeessichi tattaaffi እና ሌሎች ሁኔታዎች ሲታዩ ሥራ
dhaabbatichi gibira kaffaluu and all the circumstances,
አስኪያጁ ድርጅቱ ግብር ላለመክፈል
diduuf taasisu dhorkuuf of the person has exercised
የሚያደርገውን ጥረት ለመከላከል
eeggannoo barbaachisu kan reasonable diligence to pre-
agarsiise yoo ta’edha. ተገቢውን ትጋት አሳይቶ የሆነ
vent the body from failing to
እንደሆነ ነው፡፡ pay tax.
50. Itti Gaafatamummaa Yeroo %. ማጭበርበር ወይም የታክስ ስወራ 50. Liability for Tax in the Case
Taaksii Miliqsuun Yookiin ሲፈፀም ስለሚኖር የታክስ ኃላፊነት
of Fraud or Evasion
Waliin Dhahuun Raawwata- 1) A certified auditor, certi-
mutti Dhufu 1) የተመሰከረለት ኦዲተር ወይም
fied public accountant, or
1) Odiitarri heeyyamameef የተመሰከረለት ፐብሊክ የሂሳብ public auditor who:
yookiin ogeessi herregaa ባለሙያ፦ (a) aided, abetted, coun-
heeyyamameef:
(ሀ) ታክስ ከፋዩ ታ ክ ስ ን seled, or procured a tax-
(a) Kaffalaan taaksii taaksicha
hir’isuu yookiin miliqsuu ለማሳነስ ወይም ታ ክ ሱ ን payer to commit fraud
akka danda’u kan gargaare, resulting in a tax short-
ለመሰወር እ ን ዲ ች ል
jajjabeesse kan yaale yoo fall or to evade tax;
የረዳ፣ ያበረታታ፤ የመከረ
ta’e; (b) was in any way knowing-
(b) Taaksii hir’suuf yooki- እንደሆነ፤ ly concerned in, or was a
in haala taaksii miliqsuuf (ለ) ታክስ ለማሳነስ ወይም የታክስ party to, fraud resulting
gargaaru karaa kamiini- ስወራን በሚያስከትል መልኩ in a tax shortfall or tax
yyuu osoo beekuu kaffa- evasion committed by a
laa taaksichaa waliin yoo በማንኛውም መንገድ እያወቀ
taxpayer, shall be joint-
walii gale yookiin deegga- ከታክስ ከፋዩ ጋር ከተባበረ ወይም
raa gochichaa yoo ta’e, sa- ly and severally liable
የድርጊቱ አጋር ከሆነ በታክስ with the taxpayer for
baba taaksii waliin dhahuu
yookiin miliqsuu isaatiin ማጭበርበሩ ወይም በታክስ the amount of the tax
hir’ina taaksii muudatuuf ስወራው ምክንያት ለሚከሰተው shortfall or evaded tax
kaffalaa taaksichaa waliin የታክስ መቀነስ ከታክስ ከፋዩጋር resulting from the fraud
itti gaafatamummaa wali- or evasion.
በአንድነትና በነጠላ ኃላፊነት
inii fi qeenxee ni qabaatu. 2) If a certified auditor, cer-
2) Odiitarri eeyyamameef yooki- ይኖርበታል፡፡
tified public accountant,
in ogeessi herregaa eeyyama- 2) የተመሰከረለት ኦዲተር ወይም or public auditors liable un-
meef tokko akkaataa Keew-
wata kana Keewwata Xiqqaa 1
የተመሰከረለት ፐብሊክ የሂሳብ der sub-article (1) of this
jalatti tumameen itti gaafata- ባለሙያ በዚህ አንቀጽ ንዑስ አንቀጽ Article, the Authority shall
maa ta’ee yoo argame Abbaan (1) በተደነገገው መሠረት ኃላፊ
report the conduct to:
taayitichaa gocha kana: (a) the Institute of Certified
ሆኖ ከተገኘ ባለሥልጣኑ ይህንን
(a) Waldaa Ogeessota Hojii Public Accountants, the
Odiitii, Waldaa Ogeessota ድርጊት፦ Accounting and Oromi-
Qabiinsa Herregaa fi Mana (ሀ) ለተመሰከረላቸው የፐብሊክ ሂሳብ ya General Audit bureau
Hojii Odiitara Muummi- ባለሙያዎች ተቋም፣ለኢትዮጵያ , or other body having
chaa Oromiyaatiif yooki- authority for the licens-
in qaama nama kanaaf የሂሳብናየኦዲት ቦርድ ወይም
ing of the person and re-
beekamtii kennuuf gabaa- ለዚህ ሰው ፈቃድ ለሚሰጠው
sa gochuu kan qabu yoo quest the Board to with-
አካል ሪፖርት ማድረግ ያለበት
ta’u, waldichis heeyyama draw the person’s license
ሲሆን ቦርዱም የኦዲተሩን ፈቃድ to practice; or
odiitarichaa akka haqu ni
gaafata; yookiin እንዲሰርዘው ይጠይቃል፤ ወይም (b) the licensing authority
(b) Abbaa Taayitaa heeyyama (ለ) የንግድ ፈቃድ የመስጠት ኃለፊነት responsible for issuing
kennuuf aangoo qabuuf businesslicenses.
ላለው ባለሥልጣን ሪፖርት
gabaasa ni taaisa. 3) In this Article, “tax short-
3) Keewwata kanaan “taaksii ያደርጋል፡፡
fall” has the meaning in Ar-
hir’isuu” gaaleen jedhu hiika 3) በዚህ አንቀጽ “ታክስን ማሳነስ”
ticle 110 of this Proclama-
Labsii kana keewwata 110 ir-
ratti kennameef ni qabaata.
የሚለው ሀረግ በዚህ አዋጅ አንቀጽ tion.
)0 የተሰጠው ትርጉም ይኖረዋል፡፡
Kutaa Saddeet ክፍል ስምንት Part Eight
Bakka Buufama, Deebiifi Idaa Taaksii ማካካሻ፣ ተመላሽ እና ከታክስ ዕዳ ነጻ ስለመሆን Credit, Refund, and Release From
Irraa Bilisa Ta’uu Tax Liablity
51. Bakka Buufama Kaffaltii Taak- %1. ለታክስ ክፍያዎች የሚሰጥ ማካካሻ
51. Credit for Tax Payments
siitiif Kennamu 1) ታክስ ከፋዩ በታክስ ዓመቱ ከተከፋይሂሳብ
1) Where the total amount of tax
1) Kaffalaan taaksichaa bara taaksi- ላይ ተቀንሶ ለቀረበት ታክስ እና
chaatti taaksii herrega kaffalamu credits allowed to a taxpayer for
irraa hir’atee hafuufii fi taaksii du- በቅድሚያ ለከፈለው ታክስ ሊያገኝ withholding tax or advance tax
raan kaffaleef bakka buufama ar- የሚገባው ማካካሻ ታክስ ከ ፋ ዩ payments of the taxpayer for a
gachuu qabu kaffalaan taaksichaa በታክስ ዓመቱ ከሚፈለግበት tax year exceed the income tax
bara taaksichaatti idaa gibira galii liability of the taxpayer for the
የገቢ ግብር ዕዳ በሚበልጥበት
irraa barbaadamu yeroo caalut- year, the Authority shall apply
ti, Abbaan Taayitichaa maallaqa ጊዜ፣ ባለሥልጣኑ በብልጫ የታየውን
the excess in the following order:
caalmaan mul’atu akkaataa tartii- ገንዘብ በሚከተለው ቅደም ተከተል (a) first, in payment of any tax
ba armaan gadiitiin hoji irra akka
ሥራ ላይ እንዲውል ያደርጋል፦ (other than withholding tax)
oolu ni taaisa:
(a) Jalqaba (taaksii herrega kaf- (ሀ) በመጀመሪያ (ከተከፋይ ሂሳብ ላይ owing by the taxpayer un-
falamu irraa hir’ifamee hafu ተቀንሶ የሚቀርን ታክስ ሳይጨምር)
der the Income Tax Procla-
osoo hin dabalatiin) kaffalaan mation;
ታክስ ከፋዩ የገቢ ግብር አዋጅ
taaksichaa bu’uura Labsii (b) then in payment of tax ow-
Gibira Galiitiin taaksii irraa መሠረት የሚፈለግበትን ማንኛውንም ing by the taxpayer under
barbaadamu kamiyyuu kaffa- ታክስ ለመክፈል ይውላል፤ any other tax law;
luuf ni oola; (ለ) ቀሪው ታክስ ከፋዩ በሌላ በማንኛውም (c) subject to sub-article(2) of
(b) Haftee isaa kaffalaan taaksii this Article and on applica-
seera taaksii biroo kammini- የታክስ ሕግ የሚፈለግበትን ታክስ
tion by the taxpayer by no-
yyuu taaksii irraa barbaada- ለመክፈል ይውላል፤
mu kaffaluuf ni oola; tice in writing, then refund
(ሐ) የዚህ አንቀጽ ንዑስ አንቀጽ (2)
(c) Tumaan keewwata kana kee- the remainder, if any, to the
wwata xiqqaa 2 akkuma ee- እንደተጠበቀ ሆኖ፣ ተራፊ ገንዘብ taxpayer within 90 (Ninety)
gametti ta’ee, hafteen maal- ካለም ታክስ ከፋዩ በጽሑፍ የተመላሽ days of the date that the
laqaa yoo jiraates guyyaa ጥያቄ ካቀረበበት ቀን ጀምሮ ባሉት taxpayer filed the tax decla-
kaffalaan taaksii gaaffii naaf ration for the year to which
((ዘጠና) ቀናት ውስጥ ለታክስ ከፋዩ
haa deebi’uu barreeffamaan the tax credits relate.
gaafate irraa eegalee guyyota ይመለስለታል፡፡
2) With the written agreement of
90 (sagaltama) jiran keessatti 2) ታክስ ከፋዩ በጽሑፍ ስምምነቱን ከገለጸ the taxpayer an amount referred
kaffalaa taaksiitiif ni deebi’a.
2) Kaffalaan taaksii waliigaltee isaa
በዚህ አንቀጽ ንዑስ አንቀጽ (1)(ሐ) to in sub-article (1) (c) of this
barreeffamaan yoo ibse maallaqni የተመለከተው ገንዘብ ወደፊት ለሚመጣ Article may be carried forward
keewwata kana Keewwata Xiqqaa ማንኛውም የታክስ እዳ መክፈያነት for the payment of any future
1(c) jalatti ibsame kaffaltii idaa ta- tax liability of the taxpayer un-
ሊሸጋገር ይችላል፡፡
aksii fuulduraatti dhufu kamiifi- der any tax law.
yyuu dabarsuu ni danda’a. 3) ባለሥልጣኑ በዚህ አንቀጽ ን ዑ ስ
3) If the Authority fails to pay a re-
3) Abbaan Taayitichaa akkaataa kee- አንቀጽ (1)(ሐ) በተደነገገው መሠረት fund to a taxpayer as required
wwata kana keewwata xiqqaa 1(c) ተራፊውን ገንዘብ ለታክስ ከፋዩ under sub-article (1) (c) of
jalatti tumameen haftee maal- this Article, the taxpayer shall
ካልከፈለ፣ዘጠናው ቀን ካለቀ ጀምሮ
laqaa kaffalaa taaksiitiif yoo hin
be entitled to interest for the
kaffalle guyyaan 90 erga dhumee ተራፊው ገንዘብ እስከሚመለስበት ቀን
jalqabee hanga guyyaa hafteen period commencing from the
ባለው ጊዜ ውስጥ ታክስ ከፋዩ ወለድ
maallaqaa deebi’utti yeroo jiru end of the ninety period until
የማግኘት መብት አለው፡፡ the refund is paid.
keessatti kaffalaan taaksii mirga
dhala argachuu qaba;
4) Akkaataa keewwata kana keew- 4) በዚህ አንቀጽ ንዑስ አንቀጽ (3) መሠረት 4) The rate of interest under
wata xiqqaa 3 tiin taarifni dhala የሚከፈለው ወለድ መጣኔ በንዑስ አ ን ቀ ጹ
sub-article (3) of this Article
kaffalamuu yeroon keewwati- shall be the highest com-
cha xiqqaa jalatti ibsame osoo የተመለከተው ጊዜ መጀመሩ ቀደም ብሎ
mercial lending rate that
hin jalqabiin kurmaana waggaa ባለው ሩብ ዓመት በንግድ ባንኮች ሥራ prevailed in commercial
xiqqoo dursee jiruun taarifa dha- ላይ የዋለው ከፍተኛው የማበደሪያ ወለድ bank during the quarter
la liqii ol’aanaa baankota dalda-
መጣኔ ይሆናል፡፡ before the commencement
laatiin hojii irra ooleen ta’a.
of the period specified in
52. Taaksii Hanga Kaffalamuu Qabuu sub-article (3) of this Article.
%2. ሊከፈል ከሚገባው በላይ የተከፈለን ታክስ
Ol Kaffalame Deebisuu
ስለመመለስ
1) Tumaan keewwata kana keew- 52. Refund of Overpaid Tax
wata xiqqaa 2 akkuma eegametti 1) የዚህ አንቀጽ ንዑስ አንቀጽ (2) ድንጋጌ 1) Subject to sub-article (2) of
ta’ee, kaffalaan taaksichaa (Lab- እንደተጠበቀ ሆኖ፣ ታክስ ከፋዩ (በዚህ አዋጅ this Article, when a taxpayer
sii kana keewwata 48 jalatti kan አንቀጽ $8 የተደነገገውን ሳይጨምር) has overpaid tax under a tax
tumame osoo hin dabalatiin) law (other than as specified
bu’uura seera taaksiitiin taaksii በታክስ ሕግ መሠረት ሊከፍል
in Article 48 of this Procla-
kaffalamuu qabuu ol kan kaffale ከሚገባው ታክስ በላይ የከፈለ እንደሆነ
yoo ta’e, guyyaa taaksichi kaf- mation), the taxpayer may
ታክሱ ከተከፈለበት ቀን ጀምሮ ባሉት ሦስት apply to the Authority, in the
falame irraa eegalee waggoota
sadan jiran keessatti guca mirka- ዓመታት ውስጥ የፀደቀውን ቅጽ በመጠቀም approved form, for a refund
naa’e fayyadamuun taaksiin han- ሊከፍል ከሚገባው በላይ የከፈለው ታክስ of the overpaid tax within
ga kaffaluu qabuu ol kaffale akka ይመለስለት ዘንድ ለባለሥልጣኑ three years after the date on
deebi’uufiif Abbaa Taayitichaatti which the tax was paid.
ማመልከት ይችላል፡፡
iyyachuu ni danada’a. 2) This Article applies only
2) Keewwatni kun raawwatiins kan 2) ይህ አንቀጽ ተፈጻሚ የሚሆነው ታክስ ከፋዩ
when a refund of tax does
qabaatu kaffalaan taaksii taak- ሊከፍል ከሚገባው ታክስ በላይ የከፈለውን not require the Authority
sii hanga kaffaluu qabu ol kaffale
ilaalchisee Abbaan Taayitichaa
ታክስ በሚመለከት ባለሥልጣኑ የታክስ to make an amended assess-
shallaggii fooyya’insa taaksii akka ስሌት ማሻሻያ እንዲያደርግ ment.
taasisu haalli dirqisiisu kan hin ji- የሚያስገድደው ሁኔታ የሌለ እንደሆነ ነው፡፡
3) The Authority shall serve
rre yoo ta’edha. notice, in writing, to a tax-
3) ባለሥልጣኑ በማመልከቻው ላይ
3) Abbaan Taayitichaa murtii iyyati- payer of the decision on an
cha irratti kenname iyyataa Kee- የተሰጠውን ውሳኔ በዚህ አንቀጽ ንዑስ application by the taxpayer
wwata kana Keewwata Xiqqaa አንቀጽ (1) ለተጠቀሰው አመልካች under sub-article (1) of this
1 jalatti ibsameef barreeffamaan በጽሑፍ ማስታወቅ አለበት፡፡ Article.
beeksisuu qaba. 4) When a taxpayer has made
4) Kaffalaan taaksii akkaataa Keew- 4) ታክስ ከፋዩ በዚህ አንቀጽ ንዑስ
an application under sub-ar-
wata kana Keewwata Xiqqaa 1tiin አንቀጽ (1) መሠረት ሲያመለክትና
yeroo iyyatuu fi kaffalaan taak- ticle (1) of this Article and
ባለሥልጣኑ ታክስ ከ ፋ ዩ
sii bu’uura seera taaksiitiin taaksii the Authority is satisfied
በታክስ ሕግ መሠረት ሊከፍል ከሚገባው that the taxpayer has over-
hanga kaffaluu qabuu ol kan kaffale
ta’uu isaa Abbaan Taayitichaa yoo በላይ የከፈለ መሆኑን ሲያምንበት paid tax under the tax law,
itti amane hanga maallaqa caalmaan በብልጫ የተከፈለውን የገንዘብ the Authority shall apply the
kaffalamee bu’uura tartiiba armaan amount of the overpayment
መጠን በሚከተለው ቅደም ተከተል ሥራ
gadiitiin hojii irra ni oolcha: in the following order:
(a) Jalqaba (taaksii herrega kaf- ላይ ያውላል፦
(a) first, in payment of any
falamu qabu irraa hir’ifamee (ሀ) በመጀመሪያ (ከተከፋይ ሂሳብ ላይ
other tax (other than
hafu osoo hin dabalatiin) kaf-
falaan taaksii bu’uura Labsii
ተቀንሶ የሚቀረውን ታክስ ሳይጨምር) withholding tax) owing
Gibira Galiitiin taaksii irraa ታክስ ከፋዩ በገቢ ግብር አዋጅ by the taxpayer under
barbaadamu kamiyyuu kaffa- መሠረት የሚፈለግበትን ማንኛውንም the tax law;
luuf oola; ታክስ ለመክፈል ይውላል፤
(b) Kan hafe kaffalaan taaksichaa (ለ) ቀሪው ታክስ ከፋዩ በሌላ በማንኛውም (b) then in payment of tax ow-
taaksii seera taaksii biroo ka- የታክስ ሕግ የሚፈለግበትን ታክስ
ing by the taxpayer under
miiniyyuu irraa barbaadamu any other tax law;
kaffaluuf oola; ለመክፈል ይውላል፤
(c) subject to sub-article(5)
(c) Tumaan Keewwata kana (ሐ) የ ዚ ህ አንቀጽ ንዑስ of this Article, then re-
Keewwata Xiqqaa 5 akkuma አንቀጽ(5) እንደተጠበቀ ሆኖ፣ fund the remainder, if any,
eegametti ta’ee, hafteen maal-
ተራፊ ገንዘብ ካለ ታክስ ከፋዩ to the taxpayer within 45
laqaa yoo jiraate kaffalaan ta-
aksichaa guyyaa gaaffii naaf የተመላሽ ጥያቄ ካቀረበበት ቀን (Forty-five) days of making
haa deebi’uu dhiyeesse irraa the determination that the
ጀምሮ ባሉት $5 (አርባ አምስት)
eegalee guyyoota 45 (afur- taxpayer is entitled to the
ቀናት ውስጥ ለታክስ ከፋዩ
tamii shan) keessatti kaffalaa refund.
taaksichaatiif ni deebi’a. ይመለስለታል፡፡ 5) With the written agreement
5) Kaffalaan taaksichaa waliigaltee 5) ታክስ ከፋዩ በጽሑፍ ስምምነቱን ከገለጸ of the taxpayer an amount re-
isaa barreeffamaan yoo ibse, በዚህ አንቀጽ ንዑስ አንቀጽ (4)(ሐ) ferred to in sub-article (4) (c)
maallaqa Keewwata kana Keew- of this Article may be carried
wata Xiqqaa 4 (c) jalatti ibsame የተመለከተው ገንዘብ በማንኛውም
forward for the payment of any
bu’uura seera taaksii kamiiniyyuu የታክስ ሕግ መሠረትወደፊት ለሚመጣ
idaa taaksii fuul-duraatti dhufu future tax liability of the tax-
ማንኛውም የታክስ እዳ መክፈያነት payer under any tax law.
kamiyyuu kaffaluuf dabarsuu ni
danda’a. ሊሸጋገር ይችላል፡፡ 6) If the Authority has refund-
6) Abbaan Taayitichaa bu’uura kee- 6) ባለሥልጣኑ በዚህ አ ን ቀ ጽ ed tax under this Article to a
wwata kanaatiin taaksii dogoggo- መሠረት ታክስ በስህተት ተመላሽ taxpayer in error, the taxpay-
raan kan deebise yoo ta’e, kaffalaan er shall, on notice of demand
ያደረገ እንደሆነ ታክስ ከ ፋ ዩ
taaksichaa Abbaa Taayitichaatiin by the Authority, repay the
yeroo gaafatamu guyyaa gaaffii በባለሥልጣኑ ሲጠየቅ በ መ ጠ የ ቂ ያ
amount erroneously refunded
sanada irratti ibsame maallaqa ሰነድ በተጠቀሰው ቀን በ ስ ህ ተ ት by the date specified in the no-
dogoggoraan deebi’eef Abbaa
Taayitichaatiif deebisee kaffaluu
የተመለሰለትን ገንዘብ ለባለሥልጣኑ tice.
qaba. መልሶ መክፈል አለበት፡፡ 7) If a refund has been erroneous-
7) Maallaqa kaffalaan taaksii dogo- 7) ተመላሽ በሚጠይቀው ታክስ ከፋይ
ly paid due to an error made by
ggorsuun akka deebi’uuf gaa- the taxpayer in claiming the re-
አሳሳችነት ገንዘብ በስህተት የተመለሰ
fatuun dogoggoraan kan deebi’e fund, the taxpayer shall be lia-
yoo ta’e, kaffalaan taaksichaa እንደሆነ ታክስ ከፋዩ ገንዘቡ በስህተት ble to pay late payment interest
maallaqichi dogoggoraan kan itti በተመለሰበትና በስህተት የተመለሰው at the rate specified in Article
deebi’ee fi maallaqni dogoggo- ገንዘብ ተመልሶ ለባለሥልጣኑ 39 (2) of this Proclamation
raan deebi’e guyyaa abbaa taayiti- computed for the period com-
chaatiif kaffalame gidduu yeroo በተከፈለበትቀን መካከል ላለው
mencing on the date that the
jiru akkaataa taarifa Labsii kana ጊዜ በዚህ አዋጅ አንቀጽ #9(2)
Keewwata 39 Keewwata Xiqqaa 2 refund was erroneously paid
በተመለከተውመጣኔ መሠረት ክፍያው
jalatti ibsameen yeroo kaffaltichi and ending on the date that the
ለዘገየበት ጊዜ ወለድ የመክፈል ኃላፊነት refund was repaid.
tureef dhala kaffaluuf dirqama
qaba. አለበት፡፡ 8) An amount of refund that a
8) Kaffaalaan taaksichaa akkaataa 8) ታክስ ከ ፋ ዩ taxpayer is required to repay
Keewwata kana Keewwata under sub-article (7) of this
በዚህ አንቀጽ ንዑስ አንቀጽ
Xiqqaa 7tiin taaksii deebi’u akka Article shall be treated as tax
kaffaluuf dirqamu, raawwii Labsii (7) እንዲከፍለው የሚገደደው ተመላሽ
payable by a taxpayer for the
kanaatiif jecha taaksii kamiyyuu ታክስ ለዚህ አዋጅ አፈጻጸም ሲባል
purposes of this Proclama-
kaffalaan taaksicha akka kaffalutti
fudhatama.
ታክስ ከፋዩ እንደሚከፍለው ማንኛውም tion.
ታክስ ተደርጎ ይወሰዳል፡፡
53. Yeroo Rakkoon Humnaa Olii Muu- %3. ከባድ ችግር ሲያጋጥም ስለሚሰጥ የታክስ 53. .Relief in Cases of Serious Hardship
datutti Taaksii Dhiifama Taasifamu ምህረት 1) This Article applies if the region-
1) Keewwatni kun raawwatiinsa kan al council is satisfied that:
qabaatu Manni Marichaa: 1) ይህ አንቀጽ ተፈጻሚነት የሚሆኖረው ምክር
(a) Balaa uumamaa hin ee- (a) the payment of the full
ቤቱ፦
gamneen yookiin sababa badi- amount of tax owing by
(ሀ) ባልተጠበቀ የተፈጥሮ አ ደ ጋ ataxpayer will cause seri-
itiin yookiin haala maal dhib-
dee kaffalaa taaksiitiin yookiin ወይም ጥፋት ምክንያት ወይም ous hardship to the tax-
badii kamiiniyyuu waliin qu- ከታክስ ከፋዩ ቸልተኝነት ወይም payer due to natural cause,
unnamtii hin qabneen sababa or supervening calamity or
ማንኛውም ጥፋት ጋር ባልተገናኘ
ulfaataa rakkoo dhuunfaa uu-
disaster, or in cases of per-
mameen kaffalaan taaksichaa ሁኔታ የተፈጠረ ከባድ የግል
taaksii irraa barbaadamu hun- sonal hardship not attribut-
ችግር ምክንያት ታክስ ከ ፋ ዩ
dumaa akka kaffalu gochuun able to the negligence or any
rakkoo ulfaataa hin danda- የሚፈለግበትን ታክስ በሙሉ failure on the part of the tax-
manne kan isa irratti hordofsi- እንዲከፍል ማድረግ የማይቋቋመው payer; or
isu ta’uun; yookiin ከባድ ችግር የሚያስከትልበት (b) owing to the death of a tax-
(b) Sababa du’a kaffalaa taaksi- payer, the payment of the
chaatiin kaffalaan taaksichaa መሆኑን፤ ወይም
taaksii kaffaluu qabu hundu-
full amount of tax owing by
(ለ) በታክስ ከፋዩ ሞት ምክንያት ታክስ ከፋዩ
maa akka kaffalu gochuun the deceased taxpayer will
መክፈል የሚኖርበትን ታክስ በሙሉ
hirkattota kaffalaa taaksichaa cause serious hardship to
irratti rakkoo ulfaataa kan እንዲከፈል ማድረግ በታክስ ከፋዩ the dependents of the de-
hordofsiisu ta’uu isaaYoo itti ጥገኞች ላይ ከባድ ችግር የሚፈጥር ceased taxpayer.
amanedha. 2) Subject to sub-article (3) of this
መሆኑን፤ ሲያምንበት ነው፡፡
2) Keewwatni kun Keewwatni Article, if this Article applies,
Xiqqaan 3 akkuma eegametti ta’ee, 2) የዚህ አንቀጽ ንዑስ አንቀጽ (3) እንደተጠበቀ
keewwatni kun raawwatiinsa kan the regional council may release
ሆኖ፣ይህ አንቀጽ ተፈጻሚ ከሆነ ምክር
qabu yoo ta’e, Manni Marichaa the taxpayer or the executor of
ቤቱ ታክስ ከፋዩ ወይም የሟቹን ታክስ the estate of a deceased taxpayer
kaffalaan taaksichaa yookiin qul-
qulleessituun dhaaltuu qabeen- ከፋይ ንብረት የሚያጣራው ውርስ አጣሪ wholly or in part from payment
ya kaffalaa taaksii du’ee taaksii መከፈል የሚኖርበትን ታክስና ከዚህ ታክስ of the tax due and any late pay-
kaffalamuu qabuu fi taaksii kana ment interest payable in respect
waliin wal qabatee kaffaltii dhala ጋር በተገናኘ ለዘገየ ክፍያ የሚጠየቀ ውን
of the tax due.
tureef gaafatamu guutummaan ወለድ በሙሉ ወይም በከፊል እንዳይከፈል
yookiin gar-tokkeen akka hin kaf- 3) The relief to be granted to a tax
ሊፈቅድ ይችላል፡፡
falamne heeyyamuu ni danda’a. payer pursuant to sub-article (1)
3) Akkaataa Keewwata kana Kee- 3) በዚህ አንቀጽ ንዑስ አንቀጽ (1) መሠረት of this article shall be within the
wwata Xiqqaa 1 tiin dhiifamni የታክስ ዕዳ ምህረት ሊደረግ የሚችለው ምክር limits laid down by the regula-
taaksii taasifamuu kan danda’u tion to be issued by the council
ቤቱ በሚያወጣው ደንብ በሚወሰን የገንዘብ
hanga maallaqaa dambii Manni of regional government. .
Maree baasuun murtaa’uutiin ta’a. መጠን ልክ ይሆናል፡፡
4) Manni Marichaa kaffalaa taaksii 4) If a decision of the regional
4) ምክር ቤቱ ታክስ ከፋዩን ወይም የሟቹን
yookiin qulqulleessituu dhaaltuu council to release a taxpayer or
ንብረት የሚያጣራውን ውርስ አጣሪ the executor of the estate of a
qabeenya kaffalaa taaksii du’ee
murtii idaa taaksii irra bilisa taasisu ከታክስ ዕዳ ነጻ የሚያደርገውን ውሳኔ deceased taxpayer from tax is
kan kenne ragaa dogoggorsaa yoki- የሰጠው በቀረበለት የተጭበረበረ ወይም based on fraudulent or mislead-
in burjaajessaa dhihaateef irratti ing information, the tax liability
hundaa’uun yoo ta’e, idaan taaksii አሳሳች መረጃ ላይ በመመስረት ከሆነ
released shall be reinstated and
dhiifamaan hafe dhiifamni taas- በምህረት ቀሪ የተደረገው የታክስ ዕዳ
ifamuun dura gara duraan turet- this Proclamation shall apply
ምህረት ከመሰጠቱበፊት ወደ
ti deebisuun kaffalaan taaksichaa as if the taxpayer was never re-
idaa taaksichaa irraa bilisa akka hin ነበረበት ሁኔታ በመመለስ ታክስ leased from the liability to pay
taaneetti lakkaa’amee Labsiin kun ከፋዩ ከታክስ ዕዳው ነጻ እንዳልተደረገ the tax.
raawwatiinsa ni qabaata. ተቆጥሮ ይህ አዋጅ ተፈጻሚ ይሆናል፡፡
5) Abbaan Taayitichaa bu’uura 5) ባለሥልጣኑ በዚህ አንቀጽ መሠረት 5) The Authority shall main-
keewwata kanaatiin idaa taak- እያንዳንዱንምህረት የተሰጠበትን የታክስ tain a public record of each
sii tokkoon tokkoon dhiifamni amount of tax and interest
itti taasifamee fi hanga dhalaa fi ዕዳ እና የወለድ መጠን እና
released under this Article
sababa dhiifamni itti taasifam- ምህረት የ ተ ሰ ጠ በ ት ን
together with the reasons
eef galmeessee qabachuudhaan ምክንያት መዝግቦ በመያዝ በየስድስት
ji’a jaha jahaan odiitara muum- thereof and the record of tax
michaatiif gabaasa dhiyeessuu ወሩ ለዋናው ኦዲተር ሪፖርት ማቅረብ and interest released shall be
qaba. አለበት፡፡ reported to the Auditor Gen-
eral semi annually.
Kutaa Sagal
ክፍል ዘጠኝ
Wal Dhabdee Taaksii Waliin Wal PART NINE
Qabatee Uumamu ከታክስ ጋር በተገናኘ የሚፈጠር አለመግባባት
TAX DISPUTES
54. Ibsa Sababootaa %4. የምክንያቶች መግለጫ 54. Statement of Reasons
Bu’uura seera taaksiitiin iyyata በታክስ ሕግ መሠረት ለባለሥልጣኑ When the Authority has re-
Abbaa Taayitichaatiif dhiyaate
የቀረበን ማንኛውንም ማመልከቻ fused an application made by
kamiyyuu yeroo abbaan taayiti-
chaa osoo hin fudhatiin hafetti ባለሥልጣኑ ሳይቀበለው በሚቀርበት ጊዜ
a person under a tax law, the
beeksifni fudhachuu dhiisuu notice of refusal shall include
አለመቀበሉን የሚገልጸው ማስታወቂያ
isaa ibsu ibsa sababoota iyyati- a statement of reasons for the
cha hin fudhanneef kan ham- ማመልከቻውን ያልተቀበለበትን ምክንያቶች refusal.
mate ta’uu qaba. መግለጫ ያካተተ መሆን አለበት፡፡
55. Finality of Tax and Appeal-
55. Murtiiwwanii fi Ol’iyyannoon able Decisions
%5. የታክስ እና ይግባኝ የሚቀርብባ ቸው
Taaksii Irratti Dhiyaatan Isa 1) Except in proceedings under
Dhumaa Ta’uu ውሳኔዎች የመጨረሻ ስለመሆናቸው
this Part:
1) Bu’uura deemsa kutaa kana 1) በዚህ ክፍል በተደነገገው ሥነ-ሥርዓት
jalatti tumameen yoo ta’e malee: (a) a tax or appealable de-
(a) Taaksii yookiin murtii
መሠረት ካልሆነ በስተቀር፦ cision shall be final and
ol’iyyannoon irratti dhi- (ሀ) የታክስ ወይም ይግባኝ ሊቀርብበት conclusive, and cannot
yaachuu danda’u murtees- የሚችል ውሳኔ ወሳኝ እና የመጨረሻ be disputed in the
suu fi isa dhumaa ta’uu በመሆኑ በማናቸውም ሁኔታ
Board or a Court, or
isaatiin haala kamiiniyyuu in any other proceed-
Boordichaan yookiin Mana በቦርዱ ወይም በፍርድ ቤት ወይም
ings on any ground what-
Murtiitiin yookiin deemsa በሌላ የዳኝነት ሥነ-ሥርዓት ተቃውሞ soever;
abbaa seerumaa birootiin ሊቀርብበት አይችልም፤ (b) the production of a no-
mormiin irratti dhihaachuu
hin danda’u; (ለ) የታክስ ስሌት ማስታወቂያ ወይም tice of a tax assessment
(b) Beeksisa shallaggii taaksii ውሳኔ ወይም በባለሥልጣኑ እንደ or a determination, or a
yookiin murtii yookiin ab- document certified by
ታክስ ስሌት ማስታወቂያ ወይም
baa taayitichaatiin yooki- the Authority as a copy
ውሳኔ ቅጂ የተረጋገጠ ሰነድ ማቅረብ
in akka waraabbii murtiitti of a notice of a tax assess-
sanada mirkanaa’e dhiyees- የታክስ ስሌት ማስታወቂያው ment or a determination
suun beeksifni shallaggii ta- ወይምውሳኔው በአግባቡ የተሰጠ shall be conclusive evi-
aksichaa yookiin murtichi dence of the due making
ስለመሆኑ እንዲሁም በታክስ ስሌት
sirnaan kan kenname ta’uu
of the assessment or a
akkasumas beeksifni shal- ማስታወቂያው ወይም ውሳኔው
laggii taaksichaa yookiin
determination and that
የተመለከተው የታክስ መጠን እና
murtichaa kan ilaallatu han- the amount and particu-
ሌሎች ዝርዝር ጉዳዮች ትክክለኛ lars of the assessment or
ga taaksii yookiin tarreen
dhimmoota biroo sirrii ta’uu ስለመሆናቸው ወሳኝ ማስረጃ a determination are cor-
isaanii ragaa murteessaaad- ነው፤ እንዲሁም rect; and
ha; akkasumas
(c) Taaksii kaffalaan taaksii ofu- (ሐ) ታክስ ከፋዩ ራሱ የሚያሰላውን ታክስ (c) in the case of a self-assess-
ma isaatii shallagu ilaalchi- በተመለከተ ታክስ ከፋዩ ራሱ
ment, the production of the
see beeksisa shallaggii taaksii original self-assessment
isa ol’aanaa kaffalaan taaksii ያሳወቀበትን ዋናውን የራስ ታክስ
declaration or a document
ofuma isaatii ittiin beeksise ስሌት ማስታወቂያ ወይም certified by the Authority as
yookiin sanada waraabbii በባለሥልጣኑ እንደራስ ታክስ ስሌት a copy of such declaration
shallaggii beeksisa taaksii
ol’aanaa abbaa taayitichaatiin ማስታወቂያው ዋናው ቅጂ የተረጋገጠ shall be conclusive evidence
mirkanaa’e dhiyeessuun qa- ሰነድ ማቅረብ ስለማስታወቂያው of the contents of the decla-
biyyee beeksisichaatiif ragaa ration.
ይዘት ወሳኝ ማስረጃ ነው፡፡
murteessaadha. 2) When the Authority serves a
2) ባለሥልጣኑ ለታክስ ከፋይ የታክስ ስሌት
2) Abbaan Taayitichaa kaffalaa ta- notice of a tax assessment or a
aksiitiif shallaggii taaksii yookiin ወይም ውሳኔ ማስታወቂያ በኤሌክትሮኒክ determination on a taxpayer
beeksisa murtii mala elektiroon- ዘዴ በሚሰጥበት ጊዜ፣በዚህ አንቀጽ ንዑስ electronically, the reference in
iksiitiin yeroo kennuuf, beeksisa sub-article (1) (b) of this Article
አንቀጽ(1)(ለ) የተመለከተው የታክስ
shallaggii taaksii keewwata kana
to a copy of the notice of assess-
keewwata Xiqqaa 1(b) jalatti ib- ስሌት ማስታወቂያ ወይም ውሳኔ ቅጂ
same yookiin waraabbii murtii
ment or determination includes
ማስታወቂያውን ወይም ው ሳ ኔ ው ን
beeksisichaa yookiin murticha a document certified by the
በመለየት እና በኤሌክትሮኒክ ዘዴ Authority identifying the
adda baasuunii fi beeksisa shal-
laggii taaksii mala elektiroonik- የተላለፈውን የታክስ ስሌት ማስታወቂያ assessment or determination
siitiin darbe yookiin dhimmoota ወይም ውሳኔ ዝርዝር ጉዳዮች በመግለጽ and specifying the details of the
tarree murtii ibsuun sanada Ab- በባለሥልጣኑ የተረጋገጠን ሰነድ electronic transmission of the
baa Taayitichaatiin mirkanaa’e ni assessment or determination.
dabalata. ይጨምራል፡፡
3) When a taxpayer has filed a
3) Kaffalaan taaksii beeksisa shal- 3) ታክስ ከፋይ የራስ ታክስ ስሌት ማስታወቂያ
self-assessment declaration
laggii taaksii ofii isaa mala elek- በኤሌክትሮኒክ ዘዴ በሚያቀርብበት ጊዜ፣ electronically, the reference in
tirooniksiitiin yeroo dhiyeessutti,
keewwata kana keewwata xiqqaa በዚህ አንቀጽ ንዑስ አንቀጽ (1)(ሐ) sub-article (1) (c) of this Arti-
1(c) jalatti kan ibsame warraab- የተመለከተው የራስ ታክስ ስሌት ማስታወቂያ cle to a copy of the declaration
biin beeksisa shallaggii taaksii ቅጂ ማስታወቂያውን በመለየት እና
includes a document certified
ofii beeksisicha adda baasuunii fi by the Authority identifying the
በኤሌክትሮኒክ ዘዴ የተላለፈውን
tarree dhimmoota beeksisa shal- declaration and specifying the
laggii taaksii ofii mala elektiroon- የራስ ታክስ ስሌት ማስታወቂያ details of the electronic trans-
iksiitiin darbee ibsuun sanada ዝርዝር ጉዳዮች በመግለጽ በባለሥልጣኑ mission of the declaration.
Abbaa Taayitichaatiin mirkanaa’e የተረጋገጠን ሰነድ ይጨምራል፡፡ 4) In this Article, “determination”
ni dabalata.
4) ለዚህ አንቀጽ ዓላማ “ውሳኔ” ማለት በዚህ means a decision referred to in
4) Kaayyoo keewwata kanaatiif “
murtii” jechuun Labsii kana kee- አዋጅ አንቀጽ ንዑስ አንቀጽ 2(#4) ለታክስ
paragraphs (b), (c), (d),
wwata 2 keewwata Xiqqaa 34 tiin (f),(g) or (h) of the definition
ውሳኔ በተሰጠው ትርጉም ሥር በፊደል
hiika murtii taaksiitiif kenname of “tax decision” in Article 2 sub
jalatti qubee (b), (c), (d),(f), (g) ተራ (ለ)፣ (ሐ)፣ (መ)፣(ረ)፣(ሰ) ወይም (ሸ) article (34) of this Proclamation.
yookiin (h) tiin kan ibsamedha. የተመለከተውን ነው፡፡
56. Notice of Objection to a Tax Decision
56. Beeksisa Komii Murtii Taaksii Ir- 1) A taxpayer dissatisfied with a tax
%6. በታክስ ውሳኔ ላይ ስለሚቀርብ የቅሬታ
ratti Dhihaatu decision may file anotice of ob-
1) Kaffalaan taaksii murtii taaksii ማስታወቂያ
jection to the decision, in writ-
irratti komii qabu beeksifni mur- 1) በታክስ ውሳኔ ቅር የተሰኘ
tichi isa qaqqabee guyyoota 21 ing, with the Authority within
(digdamii tokko) keessatti komii
ታክስ ከፋይ የውሳኔው ማስታወቂያ 21(Twenty-one) days after ser-
murticha irratti beeksisa komii በደረሰው በ@1 (በሃያ አንድ) ቀናት ውስጥ vice of the notice of the decision.
barreeffamaan Abbaa Taayiti- በውሳኔው ላይ የቅሬታ ማስታወቂያ
chaatiif dhiyeessuu ni danda’a. ለባለሥልጣኑ በጽሑፍ ማቅረብ ይችላል፡፡
Labsii Lak. 203/2009 Fuula 70 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ & Proclamation No. 203/2017 page 70
2) Murtii taaksii komiin irratti dhi- 2) ቅሬታ የቀረበበት የታክስ ውሳኔ በተሻሻለ 2) When the tax decision ob-
haate shallaggii taaksii fooyya’een የታክስ ስሌት ላይ ከሆነ የታክስ
jected to is an amended as-
yoo ta’e, mirgi shallaggii taaksii sessment, a taxpayer’s right to
fooyya’e komachuu kaffalaa ta- ከፋዩ የተሻሻለውን የታክስ ስሌት
object to the amended assess-
aksichaa shallaggii taaksii duraa የመቃወም መብት የመጀመሪያውን
ment shall be limited to the
fooyyessuun, hir’isuun yookiin የታክስ ስሌት በመለወጥ፣ በመቀነስ
dabaluun fooyya’insa taasifame alterations, reductions, and
qofa irratti kan daanga’e ta’a. ወይም በመጨመር በተደረገው ማሻሻያ additions made in it to the
3) Akkaataa Keewwata kana Kee- ላይ ብቻ የተገደበ ይሆናል፡፡ original assessment.
wwata Xiqqaa 1tiin beeksifni 3) በዚህ አንቀጽ ንዑስ አንቀጽ (1) መሠረት 3) A notice of objection shall be
komii kaaffalaa taaksiitiin dhi- treated as validly filed by a tax-
በታክስ ከፋይ የቀረበ የቅሬታ ማስታወቂያ
haate sirnaan akka dhihaateetti payer under sub-article (1) of
kan lakkaa’amu haal dureewwaan በአግባቡ እንደቀረበ የሚቆጠረው ከዚህ
this Article only when the fol-
armaan gaditti tarreeffaman yoo በታች የተዘረዘሩት ቅድመ ሁኔታዎች
guutan qofadha: lowing conditions are satisfied:
ሲሟሉ ብቻ ነው፦
(a) Beeksifni komichaa kaffalaan (a) the notice of objection states
taaksii sababoota murtii ta- (ሀ) የቅሬታ ማስታወቂያው ታክስ ከፋዩ precisely the grounds of the
aksii itti komatu, kaffalaan የታክስ ውሳኔውን የ ሚ ቃ ወ ም በ ት ን taxpayer’s objection to the
taaksichaa murticha sirrees- ምክንያቶች፣ታክስከፋዩ ውሳኔውን tax decision, the amend-
suuf fooyya’iinsa taaisfamuu ments that the taxpayer
qaba jedhee itti amanuu fi sa- ለማስተካከል ሊደረጉ ይገባል ብሎ
baboota fooyya’iinsa kana ta- የሚያምንባቸውን ማሻሻያዎች
believes are required to be
asissun barbaachiseef sirriitti made to correct the deci-
እና እነዚህን ማሻሻያዎች ማድረግ
kan ibsu yoo ta’e; sion, and the reasons for
አስፈላጊ የሆነበትን ምክንያቶች
(b) Komichi shallaggii taaksii making those amendments;
waliin kan wal qabatu yoo በትክክል የሚገልጽ ከሆነ፤ (b) when the objection relates
ta’e, kaffalaan taaksii bu’uura (ለ) ቅሬታው ከታክስ ስሌት ጋር የተገናኘ to a tax assessment, the
shallaggii taaksiitiin taaksii
ከሆነ ታክስ ከፋዩ በታክስ ስሌቱ taxpayer has paid any tax
kafflamuu qabuu fi beeksisa
komiitiin mormiin irratti hin መሠረት መከፈል ያለበትን እና due under the tax assess-
dhihaanne kan kaffale yoo በቅሬታ ማስታወቂያው ተቃውሞ ment that is not disputed
ta’e; akkasums ያላቀረበበትን ታክስ የከፈለ
by the taxpayer in the ob-
(c) Murtii taaksichaa irratti jection; and if a tax payer
komii yoo qabaates taaksicha እንደሆነ፤እንዲሁም
prefers to pay the tax as-
kaffalee beeksisa komii dhiy- (ሐ) በታክስ ውሳኔው ላይ ቅሬታ
sessed on protest, after the
eeffachuu kan filate yoo ta’e,
taaksii itti murtaa’e yoo kaf-
ቢኖረውም ታክሱን ከፍሎ የቅሬታ tax in dispute is fully paid.
faledha. ማስታወቂያ ማቅረብን የመረጠ ከሆነ 4) When the Authority considers
4) Abbaan Taayitichaa beeksifni የተወሰነበትን ታክስ ከከፈለ ነው፡፡ that a notice of objection filed
komii sirnaan hin dhihaanne jed- 4) ባለሥልጣኑ የቅሬታ ማስታወቂያውበአግባቡ by a taxpayer has not been
hee yoo amane kaffalaa taaksiitiif validly filed, the Authority
አልቀረበም ብሎ ሲያምን ለታክስ
beeksisa barreefamaa kanneen shall immediately serve writ-
armaan gadii ibsu battalumatti ni ከፋዩ የሚከተሉትን የሚገልጽ የጽሑፍ
ten notice on the taxpayer
kennaaf: ማስታወቂያ ወዲያውኑ ይሰጠዋል፦
(a) Sababoota komichi sirnaan stating the following:
(ሀ) ቅሬታው በአግባቡ አልቀረበም (a) the reasons why the objec-
hin dhihaanne ittiin jedhu; fi
(b) Kanneen armaan gadii kees- የሚልባቸውን ምክንያቶች፤ እና tion has not been validly
saa kaffalaan taaksichaa yeroo (ለ) ከሚከተሉት ውስጥ ውስጥ ታክስ filed; and
ture keessatti komii isaayoo ከፋዩ በዘገየው ጊዜ ቅሬታውን ካላቀረበ (b) that the objection will
hin dhiyeeffanne yeroon lapse unless a valid objec-
komii itti dhiyeeffatu akka የቅሬታ ማቅረቢያ ጊዜ እንደሚያልፍ፦
darbu: tion is filed by the later of:
Labsii Lak. 203/2009 Fuula 71 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ &1 Proclamation No. 203/2017 page 71
(i) Komichi kan ilaallatu beek- 1. ቅሬታው የሚመለከተው የታክስ (i) 21(Twenty-one) days from
sifni murtii taaksii qaqqabee ውሳኔ ማስታወቂያ በደረሰው በ21 the date of service of the
guyyoota 21 (digdamii tokko) notice of the tax decision to
(በሃያ አንድ) ቀናት ውስጥ፤ ወይም
keessatti; yookiin which the objection relates; or
(ii) Akkaataa keewwata kana 2. በዚህ ንዑስ አንቀጽ 4(ለ)(1) መሠረት (ii) 10 (Ten) days from the date
keewwata xiqqaa 4 (b)(i) tiin የሚሰጠው ማስታወቂያ በደረሰው በ of service of the notice un-
beeksifni kennamu qaqqabee
0(በአሥር) ቀናት ውስጥ፡፡ der this sub-article 4(b)(i)
guyyoota 10(kudhan) keessatti.
5) Akkaataa Keewwata kana Keew- 5) በዚህ አንቀጽ ንዑስ አንቀጽ (4) መሠረት
5) The Authority shall serve writ-
wata Xiqqaa 4tiin yeroon komiin ten notice on the taxpayer when
የቅሬታ ማቅረቢያ ጊዜ ያለፈከሆነ ባለሥልጣኑ
itti dhihaatu kan darbe yoo ta’e, an objection shall be treated as
abbaan taayitichaa beeksisa bar- ይህንን የሚገልጽ የጽሁፍ ማስታወቂያ lapsed under sub-article (4) of
reeffamaa kanuma ibsu kaffalaa ለሚመለከተው ታክስ ከፋይ ይሰጣል፡፡ this Article.
taaksii ilaallatuuf ni kenna. 6) በዚህ አንቀጽ ንዑስ አንቀጽ (1)
6) A taxpayer may apply, in writing
6) Akkaataa Keewwata kana Keew- and before the end of the objec-
wata Xiqqaa 1 jalatti ibsameen yer- የተመለከተው የቅሬታ ማቅረቢያ ጊዜ
tion period in sub-article (1) of
oon komiin itti dhihaatu osoo hin ከማለፉ በፊት ታክስ ከፋዩ በታክስ ውሳኔ this Article, to the Authority for
darbiin dura kaffalaan taaksichaa ላይ የቅሬታ ማስታወቂያ የሚያቀርብበት an extension of time to file a no-
murtii taaksii irratti yeroon beeksisa tice of objection.
komii dhiyeeffatu akka dheeratuuf ጊዜ እንዲራዘምለት ለባለሥልጣኑ
7) When an application has been
Abbaa Taayitichaatiif beeksisa bar- የጽሑፍ ማመልከቻ ማቅረብ ይችላል፡፡
made under sub-article (6) of
reeffamaa dhiyeessuu ni danda’a.
7) በዚህ አንቀጽ ንዑስ አንቀጽ (6) መሠረት this Article,
wata Xiqqaa 6 tiin iyyatni yeroo ማመልከቻ ሲቀርብ፣ ባለሥልጣኑ፦ (a) owing to absence from the
dhihaatu; Abbaan Taayitichaa: (ሀ) ታክስ ከፋዩ በክልሉ ውስጥ ያልነበረ region, sickness, or other
(a) Kaffalaan taaksichaa naanni- reasonable cause, the tax-
በመሆኑ፣በህመም ምክንያት ወይም
cha keessa kan hin turre ta’uu payer was prevented from
isaatiin, sababa dhukkubaati- በሌላ አጥጋቢ ምክንያት በዚህ lodging the notice of objec-
in yookiin sababa quubsaa bi- አንቀጽ ንዑስ አንቀጽ ( 1 ) tion within the period spec-
rootiin yeroo Keewwata kana ወይም(4) በተወሰነው ጊዜ ውስጥ ified in sub-article (1) or (4)
Keewwata Xiqqaa 1 yookiin of this Article; and
Keewwata Xiqqaa 4 tiin mur- የቅሬታ ማስታወቂያውን ማቅረብ
(b) there has been no unreason-
taa’e keessatti beeksisa komii አለመቻሉ፤ እና able delay on the part of the
dhiyeeffachuu dadhabuu (ለ) የቅሬታ ማስታወቂያውን ለማቅረብ taxpayer in lodging the no-
isaatiinii fi
በታክስ ከፋዩ በኩል ምክንያታዊ ያልሆነ tice of objection.the Author-
(b) Karaa kaffalaa taaksiitiin
beeksisa komii dhiyeessuuf ity may allow an extension
መዘግየት አለመኖሩን፤ሲያምንበት
turtiin sababaawaa hin taane of time for a maximum of
በዚህ አንቀጽ ንዑስ አንቀጽ(1) 10 (Ten) days from the end
jiraachuu yoo itti amane ak-
kaataa Keewwata kana Keew- የተመለከተው የቅሬታ ማቅረቢያ of the objection period in
wata Xiqqaa1jalatti kan ibsa- ጊዜው ካበቃበት ቀን ጀምሮ ከ 0 sub-article (1) of this Article
men yeroon beeksifni komii (ከአሥር) ቀናት ላልበለጠ ጊዜ
when satisfied that:
itti dhihaatu guyyaa dhumee
jalqabee yeroo guyaa 10 (kud- ሊያራዝም ይችላል፡፡ 57. Making Objection Decisions
han) hin caalleef dheeressuu 1) The Authority shall establish a re-
ni danda’a. view department as apermanent
$7. በቅሬታ ላይ ውሳኔ ስለመስጠት
1) ባለሥልጣኑ በዚህ አዋጅ አንቀጽ
office within the Authority to
57. Komii Irratti Murtii kennuu $6
provide an independent review
1) Abbaan Taayitichaa akkaataa መሠረት በአግባቡ የቀረቡ ቅሬታዎችን
of objections validly filed under
Labsii kana Keewwata 56 tiin
komiiwwan sirnaan dhihaatan
በነጻነት በመመርመር በቅሬታዎቹ ላይ Article 56of this Proclamation
bilisummaan qorachuun murtii ለሚሰጠው ውሳኔ የውሳኔ ሀሳብ የሚያቀርብ and makerecommendations to
komiiwwan irratti kennamuuf ቋሚ የሥራ ክፍል ያቋቁማል፡፡
the Authority as to the decision
kutaa hojii dhaabbii yaada murtii to be taken on an objection.
dhiyeessu ni hundeessa.
2) Abbaan Taayitichaa deemsa 2) ባለሥልጣኑ፣ቅሬታዎች የሚታዩበ ትን 2) The Authority shall issue a Di-
komiiwwan ittiin dhihaatanii fi ሥነ-ሥርዓት እና ለባለሥልጣኑ የሚቀርቡ rective specifying the proce-
dhimmoota yaadni murtii Ab- dures for reviewing an objection
baa Taayitichaatiif dhihaatan it- የውሳኔ ሃሣቦች የሚመሠረቱባቸውን
including hearings, and the ba-
tiin hundeeffamanii fi tarree qa- ጉዳዮችእና የውሳኔ አሰጣጡን ሥርዓት
sis for making recommenda-
jeelfamaa deemsa murtiin ittiin የያዘ ዝርዝር መመሪያ ያወጣል፡፡
kennamuu ni baasa. tions to the Authority and the
3) Kutaan hojichaa komii shallaggii 3) የሥራ ክፍሉ በታክስ ስሌት ላይ decision making procedure.
taaksii irratti dhihaate yeroo qoratu የቀረበውን ቅሬታ ሲመረምር በታክስ ስሌቱ 3) If, in considering an objection to
hangi shallaggii taaksii irratti arga- የተመለከተው የታክስ መጠን ሊጨምር a tax assessment, the review de-
mee dabaluu danda’a jedhee yoo itti partment is of the view that the
ይገባል የሚል እምነት ሲኖረው፣የሥራ
amanu, kutaan hojichaa hojjetaa amount of tax assessed should
shallaggiin taaksichaa ilaallatuuf ክፍሉ የታክስ ስሌቱ ለሚመለከተ ው
be increased, the review depart-
irra deebi’amee akka ilaalamuuf የታክስ ሠራተኛ ተመልሶ እንደገና ment shall recommend to the
yaada murtii Abbaa Taayitichaatiif እንዲታይ የውሳኔ ሃሳብ ለባለሥልጣኑ Authority that the tax assess-
dhiyeessuun irra jira.
ማቅረብ ይኖርበታል፡፡ ment be referred to the tax offi-
4) Abbaan Taayitichaa yaada murtii
kutaa hojichaatti dhihaate erga 4) ባለሥልጣኑ በሥራ ክፍሉ የቀረበውን
cer for reconsideration.
qoratee booda, komii dhihaate 4) After having regard to the rec-
የውሳኔ ሃሳብ ከመረመረ በኋላ፣የቀረበውን
guutummaan yookiin gar-tokkeen ommendations of the review
fudhachuun yookiin kufaa gochu- ቅሬታ በሙሉ ወይም በከፊል በመቀበል department, the Authority shall
un murtiin kan kennamu yoo ta’u, ወይም ውድቅ በማድረግ ውሳኔ የሚሰጥ make a decision to allow the
murtichis murtii komii irratti ken- ሲሆን ውሳኔውም “በቅሬታ ላይ የተሰጠ objection in whole or part, or
name jedhamee ibsama. disallow it, and the Authority’s
ውሳኔ” ተብሎ ይጠቀሳል፡፡
5) Abbaan Taayitichaa murtii komii decision shall be referred to as
irratti kenne kaffalaa taaksi- 5) ባለሥልጣኑ በቅሬታ ላይ የሰጠውን ውሳኔ
an “objection decision”.
chaatiif barreeffamaan kan beek- ለታክስ ከፋዩ በጽሑፍ የሚያሳውቀው
sisu yoo ta’u, komii shallaggii 5) The Authority shall serve no-
taaksii irratti dhihaate yoo ta’e
ሲሆን፣ በታክስ ስሌት ላይ የቀረበ tice, in writing, of an objection
shallaggii taaksichaa fooyyessuu ቅሬታ ከሆነ የታክስ ስሌቱን ማሻሻልን decision on the taxpayer and
dabalatee murticha raawwachi- ጨምሮውሳኔውን ለማስፈፀም አስፈላጊ take all steps necessary to give
suuf tarkaanfiiwwan barbaachi- የሆኑትን እርምጃዎች ይወስዳል፡፡
effect to the decision, including,
soo ta’an ni fudhata. in the case of an objection to a
6) Beeksifni murtii komii irratti 6) በቅሬታ ላይ የተሰጠ ውሳኔ ማስታወቂያ
tax assessment, the making of an
kenname dhimmoota ijoo dhim- የጉዳዩን ዋና ፍሬ ነገሮች፣ ግኝቶች እና amended assessment.
michaa, argannoowwanii fi saba- ለውሳኔው መሠረት የሆኑትን ምክንያቶች 6) A notice of an objection deci-
boota murtichaaf bu’uura ta’anii fi
Boordichaaf ol’iyyannoo dhiyeef- እና ለኮሚሽኑ ይግባኝ ማቅረብ እንደሚቻል sion shall contain a statement of
fachuun akka danda’amu kan ibsu የሚገልጽ መግለጫ ማካተት አለበት፡፡ findings on the material facts, the
ibsi hammatamuu qaba. reasons for the decision and the
7) ታክስ ከፋዩ ቅሬታ ካቀረበበት ቀን ጀምሮ
7) Kaffalaan taaksichaa guyyaa right to appeal to the Bored .
komii dhiheesse irraa eegalee ባሉት )*^(አንድ መቶ ሰማንያ) ቀናት 7) When the Authority has not
guyyoota 180 (dhibba tokkoo fi ውስጥ ባለሥልጣኑ በቅሬታው ላይ ውሳኔ made an objection decision
saddeettama) jiran keessatti Ab- ካልሰጠ ታክስ ከፋዩ ይግባኙን )*(አንድ within 180 (One Hundred
baan Taayitichaa komicha irratti Eighty) days from the date that
murtii kan hin kennine yoo ta’e, መቶ ሰማንያ) ቀን በተጠናቀቀ በV (በሰላሳ)
the taxpayer filed notice of the
kaffalaan taaksichaa ol’iyyannoo ቀናት ውስጥ ለታክስ ይግባኝ ኮሚሽን
isaa guyyaan 180 (dhibba tokkoo
objection, the tax payer may
ማቅረብ ይችላል፡፡
fi saddeettama) dhumee guyyaa appeal to the Tax Appeal Board
30 (soddoma) keessatti Boordii within 30 (Thirty) days after the
ol’iyyannoo taaksiitiif dhiyeessuu end of the 180 (One Hundre-
ni danda’a. dEighty) days period.
58. Boordii Ol’iyyannoo Taaksiitiif $8. ለታክስ ይግባኝ ቦርድ ይግባኝ ስለማቅረብ 58. Appeal to Tax Appeal Board
Ol’iyyannoo dhiyeessuu 1) ይግባኝ ሊቀርብበት በሚችል 1) A taxpayer dissatisfied with an
1) Kaffalaan taaksii murtii ol’iyyan- appealable decision mayfile a
noon irratti dhihaachuu danda’u ውሳኔ ላይ ቅር የተሰኘ ታክስ ከፋይ በዚህ
notice of appeal with the Tax
irratti komii qabu akkaataa Lab- አዋጅ አንቀጽ *9 መሠረት የይግባኝ
sii kana keewwata 89 tiin beeksisa Appeal Boredin accordance with
ol’iyyannichaa Boordii ol’iyyannoo ማስታወቂያውን ለታክስ ይግባኝ ቦርድ Article 89 of this Proclamation.
taaksiitiif dhiyeessuu ni danda’a. ሊያቀርብ ይችላል፡፡ 2) A notice of appeal to the Tax Ap-
2) Komii shallaggii taaksii irratti 2) በታክስ ስሌት ላይ ከቀረበ ቅሬታ ጋር peal board inrelation to an ob-
dhihaate waliin wal qabatee beek- jection to a tax assessment shall
sifni ol’iyyanno kaffalaa taaksiiti- በተገናኘ በታክስ ከፋይ ለታክስ ይግባኝ
be treated as validly filed by a
in Boordii ol’iyyannoo taaksiitiif ቦርድየሚቀርብ የይግባኝ ማስታወቂያ
taxpayer only if the taxpayer has
dhihaatu sirnaan dhihaateera በአግባቡ ቀርቧል ሊባል የሚችለው በክርክር
jedhamuu kan danda’u taaksiin paid to the Authority 50% of the
falmii irra jiru %50 (dhibbeentaa ላይ ያለ ታክስ $%(ሃምሳ በመቶ)የተከፈለ tax in dispute under the tax as-
shantama) kan kaffalame yoo ta’e እንደሆነ ብቻ ነው፡፡ sessment.
qofadha. 3) በዚህ አንቀጽ ንዑስ አንቀጽ(3) “በክርክር
3) The reference to “tax in dispute”
3) Keewwata kana Keewwata Xiqqaa in sub-article (2) of this Article
2’n “taaksiin falmii irra jiru” ta- ላይ ያለ ታክስ” ከታክሱ ጋር በተገናኘ
shall not include penalty and
aksicha waliin wal qabatee adab- ሊከፈል የሚገባውን ቅጣትና የዘገየ ክፍያ late payment interest payable in
bii kaffalamuu qabuu fi dhala ture
hin dabalatu.
ወለድን አይጨምርም፡፡ respect of the disputed tax.
4) Boordiin ol’iyyannoo taaksii ak- 4) የታክስ ይግባኝ ቦርድ በዚህ አንቀጽ ንዑስ 4) The Tax Appeal board may issue
kaataa Keewwata kana Keewwa- አንቀጽ (1)መሠረት የይግባኝ ማስታወቂያ a Directiveproviding for appli-
ta Xiqqaa 1tiin yeroo beeksifni cations for an extension of time
የሚቀርብበት ጊዜ እንዲራዘም ስለሚቀርብ
ol’iyyannoo itti dhihaatu akka to filea notice of appeal under
dheeratu iyyata dhihaatuuf qa- ማመልከቻ መመሪያ ሊያወጣ ይችላል፡፡
sub-article (1) of this Article.
jeelfama baasuu ni danda’a.
59. Ol’iyyannoo Mana Murtii Ol’aa- $9. ለከፍተኛ ፍርድ ቤት ይግባኝ ስለማቅረብ 59. Appeal to the High Court
naatiif Dhiyaatu 1) ለቦርዱ በቀረበ የታክስ ይግባኝ ተካፋይ 1) A party to a proceeding before
1) Namni ol’iyyannoo taaksii Boor- የነበረ ሰው ቦርዱ በሰጠው ውሳኔ
the board who is dissatisfied
dichaaf dhiyaate irratti falmachaa with the decision of the Bored
ture, murtii Boordichi kenne kan ቅር የተሰኘ እንደሆነ የቦርዱ የውሳኔ
may, within 30 (Thirty) days af-
komate yoo ta’e, beeksifni murtii ማስታወቂያ በደረሰው በ# (በሠላሳ) ter being served with notice of
Boordichaa qaqqabee guyyoota
30 (soddoma) keessatti beeksisa ቀናት ውስጥ የይግባኝ ማስታወቂያውን the decision, file a notice of ap-
murtichaa Mana Murtii Ol’aanaaf ለከፍተኛ ፍርድ ቤት ሊያቀርብ ይችላል፡፡ peal to the High Court.
dhiyeessuu ni danda’a. 2) በቦርዱ በታየ የታክስ ይግባኝ 2) The High Court may, on an appli-
2) Namni ol’iyyannoo taaksii Boor- cation in writing by a party to a
dichaan ilaalame irratti falmaa ላይተከራካሪ የነበረ ሰው በዚህ አንቀጽ
proceeding before the Tax Ap-
ture, yeroon ol’iyyannoo dhi- ንዑስ አንቀጽ(1) የተመለከተው የይግባኝ
peal Board, extend the time for
yessuu Keewwata kana Keew-
wata Xiqqaa 1 jalatti kan ibsame
ማቅረቢያ ጊዜ እንዲራዘምለ ት በጽሑፍ lodging a notice of appeal under
akka dheeratuuf beeksisa bar- ማመልከቻ ሲጠይቅ ከፍ ተኛ ፍርድ ቤት sub-article (1) of this Article.
reeffamaatiin yoo gafatu, Manni ጊዜውን ሊያራዝመው ይችላል፡፡ 3) A notice of appeal to the High
Murtii Ol’aanaa yericha dheeres- 3) በታክስ ስሌት ላይ ከቀረበ ቅሬታ ጋር
Court by a taxpayer in relation
suufii ni danda’a. to an objection to a tax assess-
3) Komii shallaggii taaksii irratti በተገናኘ በታክስ ከፋይ ከፍተኛ ፍርድ ቤት
ment shall be treated as valid-
dhiyaate waliin wal qabatee beek- የሚቀርብ የይግባኝ ማስታወቂያ በአግባቡ ly filed only if the taxpayer has
sifni ol’iyyannoo kaffalaa taaksi-
chaatiin Mana Murtii Ol’aanaa
ቀርቧል ሊባል የሚችለው በክርክር ላይ ያለ paid 75% of the tax in dispute
dhihaatu sirnaan dhihaateera ታክስ &5%(ሰባ አምስት በመቶ)የተከፈለ under the assessment.
jedhamuu kan danda’u taaksiin እንደሆነ ብቻ ነው፡፡
falmii irra jiru %75yoo kaffalame
qofadha.
4) Ol’iyyatni Mana Murtii Ol’aa- 4) ለከፍተኛ ፍርድ ቤት ይግባኝ የሚቀርበው 4) An appeal to the High Court
naa dhihaatu dhimmoota seer- በሕግ ጉዳዮች ላይ ብቻ ሲሆን የይግባኝ shall be made on aquestion of
aa qofa irratti yoo ta’u, beeksifni law only, and the notice of ap-
ማስታወቂያውም በቀረበው ይግባኝ
ol’iyyannichaas dhimmoota seer- peal shall statethe question of
aa ol’iyyannoo dhihaatan irratti የሚነሱትን የሕግ ጉዳዮች መግለጽ አለበት፡
law that will be raised on the ap-
ka’an ibsuu qaba.Manni Murtii ፡ከፍተኛ ፍርድ ቤት ይግባኙን በመስማት፦ peal.The High Court shall hear
Ol’aanaa ol’iyyannicha dhaga’uun: (ሀ) የቦርዱን ውሳኔ ሊያፀናው፤ the appeal and may
(a) Murtii Boordichaa cimsuu;
(b) Murtii Boordichaa diiguun: (ለ) የቦርዱን ውሳኔ በመሻር፦ (a) decide to affirm the decision
(i) Murtii Boordichaa kan bakka (1) የቦርዱ ውሳኔ የሚተካውሳኔ of the Board;
bu’u kennuu; yookiin (b) decide to set aside the deci-
ሊሰጥ፤ወይም
(ii) Bu’uura qajeelfama Manni sion of the board
Murtichaa kennuun dhim- (2) ፍርድ ቤቱ በሚሰጠውመመሪያ
(i) make a decision in substi-
michi irra deebi’amee akka መሠረት ጉዳዩ እንደገና እንዲታይ tution of thedecision of the
ilaalamu Boordichaaf yookiin ለቦርዱ ወይም ለባለሥልጣኑ መልሶ Board; or
Abbaa Taayitichaatiif deebi- (ii) remit the decision to the
ሊልከው፤ ወይም
see erguu;
board orAuthority for re-
(c) Ol’iyyannicha kufaa taasisuu; (ሐ) ይግባኙን ውድቅ ሊያደርገው፤ ወይም
yookiin consideration in accor-
(መ) ተገቢ መስሎ የታየውን ሌላ ውሳኔ
(d) Murtii biroo itti fakkaate ken- dancewith the directions of
ሊሰጥ፤ይችላል፡፡ the Court; or
nuu ni danda’a.
5) Keewwata kana Keewwata Xiqqaa 5) በዚህ አንቀጽ ንዑስ አንቀጽ (3)“በክርክር (c) decide to dismiss the appeal; or
3tiin “ taaksii falmii irra jiru “ ላይ ያለ ታክስ” ማለት የታክስ ይግባኝ (d) make any other decision
jechuun taaksii Boordiin ol’iyyan- ቦርዱ እንዲከፈል ውሳኔ የሰጠበት እና the court thinks appropriate.
noo taaksichaa akka kaffalamu 5. The reference to “tax in dispute”
murtii itti kennee fi kaffalaan ta- ታክስ ከፋዩ በይግባኝ ማስታወቂያ ቅሬታ
in sub-article (3) of this Article
aksichaa beeksisa ol’iyyannooti- ያቀረበ በት ታክስ ሲሆን ከታክሱጋር
means the tax determined by the
in komii taaksii irraatti dhiyeesse
yoo ta’u, taaksicha waliin wal qa-
በተገናኘ ሊከፈል የሚገባውን ቅጣትና Tax Appeal Board to be payable
batee adabbii kaffalamuu qabuu fi የዘገየ ክፍያ ወለድን አይጨምርም፡፡ that is disputed by the taxpayer
kaffaltii dhala turee hin dabalatu. in the notice of appeal, but does
%. ለጠቅላይ ፍርድ ቤት ስለሚቀርብ ይግባኝ
not include penalty and late pay-
60. Ol’iyyannoo Mana Murtii Walii- ment interest payable in respect
1) ለከፍተኛ ፍርድ ቤት በቀረበ የታክስይ
galatiif Dhihaatu of the disputed tax.
1) Namni ol’iyyannoo taaksii Mana ግባኝ ተካፋይ የነበረ ሰው ፍርድ ቤቱ
Murtii olaanaatiif dhiyaate irrat- በሰጠው ውሳኔ ቅር የተሰኘ እንደሆነ 60. Appeal to the Supreme Court
ti falmachaa ture, murtii Manni 1) A party to a proceeding before
የፍርድ ቤቱ የውሳኔ ማስታወቂያ በደረሰው
murtichaa kenne irratti kan ko-
the High Court who is dis-
mate yoo ta’e, beeksifni murtii በ#(በሠላሳ) ቀናት ውስጥ የይግባኝ
Mana Murtichaa qaqqabee satisfied with the decision of
ማስታወቂያውን ጠቅላይ ፍርድ
guyyoota 30 (soddoma) keessatti the High Court may, within 30
ቤት ሊያቀርብ ይችላል፡፡ (Thirty) days after being served
beeksisa murtichaa Mana Murtii
Waliigalaatiif dhiyeessuu ni dan- 2) በከፍተኛ ፍርድ ቤት በታየ የታክስ ይግባኝ with notice of the decision, file a
da’a. ላይ ተከራካሪ የነበረ ሰው በዚህ አንቀጽ notice of appeal to the Supreme
2) Namni ol’iyyannoo taaksii Mana ንዑስ አንቀጽ (1) የተመለከተው Court.
murtii Ol’aanaatiin ilaalame ir- 2) The Supreme Court may, on an
ratti falmaa ture, yeroon ol’iyyan- የይግባኝ ማቅረቢያ ጊዜ እንዲራዘምለት
application in writing by a par-
noo dhiyessuu Keewwata kana በጽሑፍ ማመልከቻ ሲጠይቅ ጠቅላይ
ty to a proceeding before the
Keewwata Xiqqaa 1 jalatti ibsame ፍርድ ቤት ጊዜውን ሊያራዝመው
akka dheeratuuf beeksisa bar- High Court, extend the time for
reeffamaan yoo gafatu, Manni ይችላል፡፡ lodging a notice of appeal under
Murtii Waliigalaa yericha dheer- sub-article (1) of this Article.
essuufii ni danda’a.
61. Dirqama Ibsuu %1. የማስረዳት ኃላፊነት 61. Burden of Proof
Bu’uura Kutaa kanaatiin murtii በዚህ ክፍል መሠረት ከታክስ ውሳኔጋር In any proceeding under this
taaksii waliin walqabatee adeem- Part in relation to a tax deci-
si falmii taaksii taasifamu kami- በተገናኘ በሚደረግ ማንኛውም
sion, the burden shall be on
yyuu, murtiin taaksii sirrii ta’uu የታክስ ክርክር ሂደት የታክስ
the taxpayer to prove that the
dhabuusaa dirqamni ibsuu kan
kaffalaa taaksichaati.
ውሳኔ ትክክል አለመሆኑን የማስረዳት tax decision is incorrect.
ኃላፊነት የታክስ ከፋዩ ነው፡፡
62. Murtii Boordii Ol’iyyannoo Ta- 62. Implementation of Decision
aksii Yookiin Mana Murtii Raaw- %2. የታክስ ይግባኝ ቦርድ ወይም የፍርድ ቤትን
of Commission or Court
wachuu 1) The Authority shall, within
ውሳኔ ስለመፈጸም
1) Abbaan Taayitichaa murtiin 30 (Thirty) days after being-
Boordii Ol’iyyannoo Taaksii, 1) ባለሥልጣኑ የታክስ ይግባኝ ቦርድ፣ served with notice of the deci-
Mana Murtii olaanaa yooki- ከፍተኛ ፍርድ ቤት ወይም የጠቅላይ ፍርድ sion of the Tax Appeal Bored,
in Mana Murtii Waliigalaa erga High Court, or Supreme
ቤት ውሳኔ በደረሰው በ# (በሠላሳ) ቀናት
isa qaqqabee eegalee guyyoota
Court, take such action, in-
30(soddoma) keessatti beeksisa ውስጥ የተሻሻለ የታክስ ስሌት ማስታወቂያ
shallaggii taaksii fooyya’e kaffalaa cluding serving the taxpayer
ለታክስ ከፋዩ መስጠትን ጨምሮ፣ውሳኔውን
taaksiitiif kennuu dabalatee mur- with notice of an amended
ተግባራዊ ለማድረግ አስፈላጊ የ ሆ ኑ assessment, as is necessary to
ticha raawwachuuf tarkaanfiilee
barbaachisaa ta’an fudhachuu እርምጃዎችን መውሰድ አለበት፡፡ give effect to the decision.
qaba. 2) በዚህ አዋጅ አንቀጽ # የተመለከተው 2) The time limit in Article 30 of
2) Daangaa yeroo shallaggii taaksii this Proclamation for amend-
የተሻሻለ የታክስ ስሌት የጊዜ ገደብ የታክስ
fooyya’ee Labsii kana Keewwata ing a tax assessment shall
30 jalatti ibsamee murtii Boor- ይግባኝ ቦርድ ወይም የፍርድ ቤት ውሳኔን
not apply to an amendment
dii Ol’iyyannoo Taaksii yooki- ተግባራዊ ለማድረግ በሚከናወን የታክስ
to give effect to a decision of
in Mana Murtii raawwachuuf
fooyya’iinsa shallaggii taaksii ta-
ስሌት ማሻሻያ ላይ ተፈጻሚ አይሆንም፡፡ the Tax Appeal Bored or a
asifamu irratti raawwatiinsa hin Court.
qabaatu. ክፍል አሥር
መረጃን ስለመሰብሰብና ስለማስፈፀም
PART TEN
Kutaa Kudhan INFORMATION COLLECTION
Odeeffannoo Sassaabuufi Raawwa- %3. የታክስ ክሊራንስ
AND ENFORCEMENT
chiisuu 1) ማንኛውምታክስ ከፋይ በፀደቀው ቅጽ 63. Tax Clearance
63. Waraqaa Qulqullinaa Taaksii መሠረት የታክስ ክሊራንስ የምስክር 1) A taxpayer may apply to the
1) Kaffalaan taaksii kamiyyuu bu’uu-
ወረቀት እንዲሰጠው ለባለሥልጣኑ Authority, in the approved
ra uunkaa taaksii mirkanaa’eetiin
waraqaa qulqullinaa taaksii akka ማመልከት ይችላል፡፡ form, for a tax clearance cer-
kennamuuf Abbaa Taayitichaatti tificate.
2) ባለሥልጣኑታክስ ከፋዩ በታክስ ሕግ
iyyachuu ni danda’a. 2) The Authority shall issue a
መሠረት የተጣለበትን ታክስ የመክፈል
2) Abbaan Taayitichaa kaffalaan tax clearance certificate to a
taaksii bu’uura seera taaksiitiin ግዴታ የፈፀመ መሆኑንሲያረጋግጥ taxpayer within 14 (Fourteen)
dirqama taaksii kaffaluu irratti በሚያወጣው መመሪያ መሠረት days of the taxpayer filing an
buufame kan raawwate ta’uu isaa ታክሰከፋዩ በዚህ አንቀጽ ንዑስ አንቀጽ application under sub-article
yoo mirkaneessu bu’uura qa- (1) of this Article if satisfied
jeelfama baasuutiin, kaffalaan ta- (1) መሠረት ማመልከቻውን ባቀረበ
that the taxpayer has fulfilled
aksichaa akkaataa Keewwata kana በ04(በአሥራ አራት) ቀ ና ት
its obligations to pay tax un-
Keewwata Xiqqaa 1 tiin iyyata ውስጥ የታክስ ክሊራንስ የምስክር ወረቀት
isaa erga dhiyeessee guyyoota der the tax laws as deter-
14(kudha afur) keessatti waraqaa መስጠት አለበት፡፡ mined under a Directive is-
qulqullinaa taaksii kennuu qaba. sued by the Authority.
3) Akkaataa Keewwata kana Kee- 3) በዚህ አንቀጽ ንዑስ አንቀጽ (1) መሠረት 3) If a taxpayer applying under
wwata Xiqqaa 1 tiin kaffalaan sub-article (1) of this Article
ማመልከቻ የሚያቀርበው ታክስ ከፋይ
taaksii iyyata dhiheeffatu wag- was not registered for tax for
gaa darbeef yookiin waggoottan ለቀደመው ዓመት ወይም ለቀደሙት
the preceding year or years,
darbaniif kaffalaa taaksii ta’ee kan ዓመታት በታክስ ከፋይነት ያልተመዘገበ the Authority shall issue a tax
hin galmoofne yoo ta’e, Abbaan እንደሆነ ባለሥልጣኑ ታክስ ከፋዩ clearance certificate to the
Taayitichaa kaffalaan taaksichaa
የተመዘገበመሆኑን በመግለጽ ታክስ ከፋዩ taxpayer within14 (Fourteen)
kan galamaa’e ta’uu isaa ibsuud-
haan kaffalaan taaksichaa iyyata ማመልከቻ ባቀረበ በ04 (በአሥራ አራት)
days of the taxpayer lodging
dhiheeffatee guyyoota 14 (kudha the application stating that
ቀናት ውስጥ የታክስ ክሊራንስ የምስክር
afur) keessatti waraqaa qulqulli- the taxpayer is registered
ወረቀት መስጠት ይኖርበታል፡፡ with the Authority.
naa taaksii kennuufii qaba.
4) Biirooleen Naannichaa, manni 4) የክልሉ መስሪያ ቤት፣ማዘጋጃ 4) Department or Office of the
qopheessaa, kutaan hojii moo- ቤት፣የመንግሥት የሥራ ክፍል፣ ወይም a State Government, Munic-
tummaa yookiin qaamni moo- ipality or other Government
ወይም ሌላ ማንኛውም የመንግሥት
tummaa biroo kamiyyuu kaffalaan body shall issue or renew any
taaksichaa waraqaa qulqullinaa ta- አካል ታክስ ከፋይ የታክስ ክሊራንስ
license to a taxpayer, or allow
aksii yoo dhiyeesse malee heeyya- የምስክር ወረቀት ካላቀረበ በስተቀር
ma kamiyyuu kennuu yookiin the taxpayer to participate in a
ማንኛውንም ፈቃድ መስጠት ወይም public tender, unless the tax-
haaromsuu yookiin caalbaasii
mootummaa irratti akka hirmaatu ማደስ ወይም በመንግሥት ጨረታ payer produces a tax clearance
eeyyamuu hin danda’u. እንዲሳተፍ መፍቀድ አይችልም፡፡ certificate.
5) Abbaan Taayitichaa akkaataa 5) ባለሥልጣኑ በዚህ አንቀጽ ንዑስ አንቀጽ
5) If the Authority refuses to is-
Keewwata kana Keewwata sue a taxpayer with a tax clear-
Xiqqaa 1 tiin kaffalaa taaksii (1) መሠረት ማመልከቻ ላቀረበ ታክስ
ance certificate, the Authori-
iyyata dhiyeeffateef waraqaa qul- ከፋይ የታክስ ክሊራንስ
ty shall provide the taxpayer
qullinaa taaksii akka hin kennine የምስክር ወረቀት ላለመስጠት የወሰነ with notice of the decision
kan murteesse yoo ta’e, kaffalaan
taaksichaa iyyata erga dhiyeessee እንደሆነ ታክስ ከፋዩ ማመልከቻውን within 14 (Fourteen) days of
eegalee guyyoota 14(kudha afur) ባቀረበበ 04 (በአሥራ አራት) ቀናት ውስጥ the taxpayer lodging an appli-
keessatti beeksisa murtii sababa ማመልከቻውን ያልተቀበለ በትን ምክንያት
cation under sub-article (1) of
iyyaticha fudhachuu dhiiseef ni this Article.
የሚገልጽ የውሳኔ ማስታወቂያ ይሰጠዋል፡፡
kennaaf.
64. Filing of Memorandum and
64. Barreeffama Hundeeffamaa fi Dam- %4. የመመስረቻ ጽሑፍን እና የመተዳደሪያ Articles of Association
bii Ittiin Bulmaataa Dhiyeessuu ደንብን ስለማቅረብ 1) A body shall file with the Au-
1) Dhaabbanni kamiyyuu guyyaa thority a copy of thememo-
galmee’e irraa eegalee guyyoo- 1) ማንኛውም ድርጅት ከተመዘገበበትቀን
randum of association, ar-
ta 30’n (soddoma) jiran kees- ጀምሮ ባሉት #(ሠላሳ) ቀናት ውስጥ
satti waraaabbii barreeffa- ticles of association, statute,
የመመስረቻ ጽሑፍ፣የመተዳደሪያ ደንብ፣ partnership agreement, or
ma hundeeffamaa, dambii
ittiin bulmaataa, waliigaltee wal- የሽርክና ማህበር ስምምነት ወይም ሌላ other document of forma-
daa shariikaa yookiin sanada የመመስረቻ ወይም የምዝገባ ሰነድ ቅጂ tion or registration within 30
hundeeffamaa yookiin galmee ለባለሥልጣኑ ማቅረብ አለበት፡፡ (Thirty) days of the date of
biroo kamiyyuu Abbaa Taayiti- registration of the body.
chaatiif dhiyeessuu qaba. 2) በዚህ አንቀጽ ንዑስ አንቀጽ (1) በተጠቀሱት
2) A body shall notify the Au-
2) Sanadoota Keewwata kana Keew- ሰነዶች ላይ ማንኛውም ለውጥ ሲደረግ
thority, in writing, of any
wata 1 jalatti ibsaman irratti jijjii- ድርጅቱ ለውጡ በተደረገ በ#(በሠላሳ) ቀናት change made to a document
ramni kamiyyuu yoo taasifamu
jijjiiramichi erga taasifamee ውስጥ ለውጡን በጽሑፍ ለባለሥልጣኑ referred to in sub-article (1) of
guyyoota 30(soddoma) keessatti ማሳወቅ አለበት፡፡ this Article within 30 (Thirty)
jijjiiramicha Abbaa Taayitichaatiif days of the changebeing made.
barreeffamaan beeksisuu qaba.
65. Odiitaroota %5. ኦዲተሮች 65. Public Auditors
1) Odiitaroonni gabaasa odiitii 1) ኦዲተሮች የደንበኞቻቸውን የኦዲት 1) Auditors shall file with the
maamila isaanii guyyaa maami- Authority the audit report of
la isaaniif dhiyeessanii eegalee ሪፖርት ለደንበኞቻቸው ካቀረቡበት ቀን
their clients within 3 (Three)
kan lakkaa’amu yeroo ji’a 3(sadii) ጀምሮ በሚቆጠር የ3 (የሦስት) ወር ጊዜ
months from the date of pro-
keessatti gabaasaalee odiitichaa ውስጥ የኦዲት ሪፖርቶቹን ለባለሥልጣኑ
Abbaa Taayitichaatiif dhiyeessuu viding the report to their cli-
qabu ማቅረብ አለባቸው፡፡ ent.
2) Odiiterri kamiyyuu dirqama Kee- 2) ማንኛውም ኦዲተር በዚህ አንቀጽ ንዑስ 2) If an auditor fails to comply
wwata kana Keewwata Xiqqaa 1 አንቀጽ(1) የተመለከተውን ግዴታ with sub-article (1) of this
jalatti ibsame osoo hin bahatiin Article, the Authority shall
ሳይወጣ የቀረ እንደሆነ ባለሥልጣኑ
kan hafe yoo ta’e, Abbaan Taay- notify the General auditor
itichaa dirqama isaa kan hin ba- ኦዲተሩ ግዴታውን ያልተወ ጣ መሆኑን
of the region and Institute
hanne ta’uu isaa Boordii Ogum- ለክልሉ ኦዲተር እና የተመሠከረላቸው of Certified Public Accoun-
maa Qabiinsa Herregaa fi Odiitii የሂሣብ ባለሙያዎች ቦርድ በማሳወቅ tants of office of the failure
Naannichaaf beeksisuun waldichi
heeyyama odiiterichaa akka haqu ቦርዱ ወይም ኢንስቲ ትዩቱ የኦዲተሩን and may request the Institute
ni gaafata. ፈቃድ እንዲሰረዝ ይጠይቃል፡፡
to withdraw the auditor’s li-
3) Keewwta kanaan « odiitera”- cense.
3) በዚህ አንቀጽ “ኦዲተር”ማለት በፋይና ንስ
jechuun hiika Dambii Kenniinsa 3) In this Article, “auditor”
ሪፖርት አዘገጃጀትና አቀራረብ በደንብ
Eeyyama Ogummaa Ogeessota means a certified auditor and
Odiitii fi Qabiinsa Herregaa Na- ቁጥር 4/ ፪ሺ6 ለሂሣብ ባለሙ ያዎች a public auditor as defined
moota Dhuunfaan yookiin Wal- እና ለተመሰከረለት ኦዲተር የተሰጠውን under the Financial Report-
daan Hojjetan Murteessuuf Bahe ing regulation No.4/2006.
Lak. 4/2006’n kenname ni qabaa- ትርጉምን ይይዛል፡፡
ta.
66. Notification of Services Con-
%6. በክልሉ ነዋሪ ካልሆነ ሰው ጋር የሚደረግ
66. Waliigaltee Tajaajilaa Nama Ji- tract with Non-resident
raataa Naannichaa Hin Taane የአገልግሎት ውልን ስለማሳወቅ 1) A person who enters into an
Waliin Taasifamu Beeksisuu 1) ምንጩ ከክለሉ የሆነ የአገልግሎት ውል regional/state source services
1) Namni kamiyyuu waliigaltee ta- በክልሉ ነዋሪ ካልሆነ ሰው ጋር የሚገባ contract with a non-resident
jaajilaa burqaan isaa Naannicha shall notify the Authority, in
ማንኛውም ሰው ውሉን ከፈረመበት
ta’e nama jiraataa Naannichaa hin the approved form, within 30
taane faana seenu guyyaa wali- ወይም መፈጸም ከጀመረበት
(Thirty) days of the earlier of
igalticha mallatteesse yookiin ቀድሞ ከመጣው ቀን ጀምሮ በሚቆጠር the signing of the contract or
raawwachuu eegale dursee guyyaa
#(ሰላሳ) ቀናት ውስጥ በፀደቀው ቅጽ the commencement of per-
dhufe irraa eegalee guyyoota
30’n(soddomman) jiran keessatti መሠረት ለባለሥልጣኑ ማሳወቅ አለበት፡ formance under the contract.
bu’uura uunkaa mirkanaa’eeti- ፡
2) In this Article, “ s t a t e
in Abbaa Taayitichaa beeksisuu source services contract”
2) በዚህ አንቀጽ “ምንጩ በክልሉ
qaba. means a contract (other than
2) Keewwata kanaan « waliigaltee የሆነ የአገልግሎት ውል” ማለት የቅጥር an employment contract) un-
tajaajilaa burqaan isaa Naannicha ውልን ሳይጨምር፣ የዕቃአቅርቦትን der which the primary pur-
ta’e” jechuun waliigaltee qaxarrii ቢጨምርም ባይጨምርም በዋነኝነት pose is the performance of
osoo hin dabalatiin, dhiyeessii services, whether or not goods
meeshaa yoo dabalates dabala- አገልግሎት
are also provided, which ser-
chuu baates, irra guddaatti tajaaji- በመስጠት ላይ የተመሠረተ ምንጩ
la kennuu irratti kan buu’ureffate vices give rise to state source
ከክልሉ የሆነ ገቢ የሚያስ ገኝ
galii burqaan isaa Naannicha ta’e income.
የአገልግሎት ውል ነው፡፡
kan argamsiisu waliigaltee tajaa-
jilaa ti.
67. Odeeffannoo Yookiin Ragaa Ar- %7. መረጃ ወይም ማስረጃ ለማግኘት 67. Notice to Obtain Information or
gachuuf Beeksisa Kennuu ማስታወቂያ ስለመስጠት Evidence
1) Seera taaksii kamiyyuu bulchuuf 1) ማንኛውንም የታክስ ሕግ ለማስተዳደር 1) For the purposes of adminis-
jecha Abbaan Taayitichaa kaffa- tering any tax law, the Author-
laa taaksii yoo ta’es ta’uu baates ሲባል ባለሥልጣኑ ታክስ ከፋይ ቢሆንም
ity may, by notice in writing, re-
nama kamiifiyyuu beeksisa bar- ባይሆንም ለማንኛውም ሰው የጽሑፍ
reeffamaa kennuun:
quire any person whether or not
ማስታ ወቂያ በመስጠት፦
(a) Yeroo beeksisicha keessat- liable for tax:
(ሀ) በማስታወቂያው በተመለከተው
ti ibsametti dhimma taaksii (a) to furnish, by the time spec-
ጊዜ ውስጥ የራሱን ወይም የሌላ ified in the notice, such in-
ofiisaa yookiin nama biroo
kamiyyuu ilaalchisee odeef- ማንኛውንም ሰው የታክስ ጉዳይ formation relating to the
fannoo beeksisichaan ibsame የሚመለከት በማስታወቂያው person’s or any other per-
akka kennuufiif; የተገለፀውን መረጃ እንዲሰጠው፤ son’s tax affairs as specified
(b) Yeroo fi iddoo beeksisicha (ለ) በማስታወቂያው በተመለከተው ጊዜና in the notice;
keessatti ibsametti argamuun
ቦታ በመገኘት የራሱን ወይም (b) to present himself at the time
dhimma taaksii ofiisaa yooki-
in nama biroo kamiyyuu ilaal- የሌላ ማንኛውንም ሰው የታክስ and place designated in the
chisee ragaa beeksisichaan ib- ጉዳዮች በተመለከተ በማስታወቂያው
notice to give evidence con-
same akka kennuufiif; cerning the person’s or any
የተገለጸውን ማስረጃ እንዲሰጠው፤
(c) Yeroo beeksisicha keessatti other person’s tax affairs as
(ሐ) በማስታወቂያው በተመለከተው ጊዜ
ibsametti dhimma taaksii ofi- specified in the notice;
isaa yookiin nama biroo ka- ከእርሱ ወይም ከሌላ ማንኛውም
(c) to produce, by the time
miyyuu waliin kan wal qabatu ሰው የታክስ ጉዳዮች ጋር specified in the notice, all
isa harka yookiin too’annoo የሚገናኙ በእጁ ወይም በእርሱ documents in the person’s
isaa jala kan jiran sanadoota
beeksisicha keessatti ibsaman
ቁጥጥር ሥር ያሉ በማስታወቂያው custody or under the per-
akka dhiyeessu gaafachuu ni የተገለፁ ሰነዶችን እንዲያቀርብ፤ son’s control relating to the
danda’a. ሊጠይቅ ይችላል፡፡ person’s or any other per-
2) Akkaataa Keewwata kana Keew- 2) በዚህ አንቀጽ ንዑስ አንቀጽ(1) son’s tax affairs as specified
wata Xiqqaa 1iin akka dhiyaatu መሠረት እንዲቀርብ የተጠየቀው ሰ ነ ድ in the notice
kan gaafatame sanada yoo ta’e, 2) When a notice under sub-ar-
ከሆነ፣የተጠየቀው ሰነድ መለየት
sanadni gaafatame akkaataa adda ticle (1) of this Article requires
baasuun danda’amutti beeksisi- በሚያስችል አኳኋን በማስታወቂያው
the production of a document,
chaan ibsamuun isaa gahaa dha. መገለጹ በቂ ይሆናል፡፡
3) Keewwatni kun:
it shall be sufficient if the doc-
3) ይህ አንቀጽ፦
(a) Bifa elektirooniksiitiin kan ar- ument is described in the notice
(ሀ) በኤሌክትሮኒክ መልክ የሚገኙትን with reasonable certainty.
gaman dabalatee odeeffannoo
kamiyyuu kennuu yookiin ጨምሮ ማንኛውንም መረጃመስጠትን 3) This Article shall have effect despite:
sanada kamiyyuu dhiyeessuu ወይም ሰነድ ማቅረብን በተመለከተ (a) any law relating to privilege
ilaalchisee seera biroon mirga ልዩ መብት የሚሰጥ ወይም የህዝብ or the public interest with
addaa kennu yookiin faayidaa ጥቅምን የሚመለከት ሌላ ሕግ፤ ወይም respect to the giving of in-
uummataa ilaallatu ; yookiin formation or the production
(ለ) ሚስጥር የመጠበቅ ግዴታን የሚጥል
(b) Waliigalteen dirqama iccitii
of any documents (includ-
eeguu buusu yoo jiraates kan ውል፤ቢኖርም ተፈጻሚ ይሆናል፡፡
raawwatiinsa qabaatu ta’a. ing in electronic format); or
(b) any contractual duty of con-
%8. የመግባትና የመበርበር ሥልጣን
68. Aangoo Seenuu fi Sakatta’uu fidentiality.
1) ማንኛውንም የታክስ ሕግ ለማስተዳደር
1) Seera taaksii kamiiniyyuu bul-
chuuf jecha Abbaan Taayitichaa : ሲባል ባለሥልጣኑ፦ 68. Power to Enter and Search
(a) Yeroo kamiyyuu fi beeksisa ሀ) በማንኛውም ጊዜና ያለምንም 1) For the purposes of dminister-
tokko malee iddoowwan ar- ማስታወቂያ በሚከተሉት ing any tax law, the Authority:
maan gadii irratti argamuu (a) shall have, at all times and with-
ቦታዎች ላይ የመገኘት ወይም
yookiin kanneen armaan ga-
dii argachuuf mirga guutuu fi የሚከተሉትን የማግኘት ሙሉ out notice, full and free access to
hin daangeffamne qabu : እና ያልተገደበ መብት አለው፦
the following:
(i) Mooraa yookiin iddoo ka- (i) በማንኛውም ግቢ ወይም ቦታ፣ (i) any premises, place, goods,
miyyuu ; meeshaa yookiin ማንኛውንምዕቃ ወይም ንብረት፤ or property;
qabeenya kamiiniyyuu ; (ii) any document;
(ii) Sanada kamiiniyyuu ; (ii) ማንኛውንም ሰነድ፤
(iii)Kuusaa odeeffannoo kami- (iii) ማንኛውንም የመረጃ ማከማቻ፤
(iii)any data storage device;
iniyyuu ; (b) may make an extract or copy
(ለ) በዚህ ንዑስ አንቀጽ1(ሀ) በተሰጠው
(b) Bu’uura mirga Keewwata of any document,includ-
kana Keewwata Xiqqaa 1(a) መብት መሠረት ያገኘውን
ing in electronic format, to
tiin argateetiin bifa elek- በኤሌክትሮኒክስ መልክ የተያዘን which access is obtained
tirooniksiin kan qabame ጨምሮ የማንኛውንም ሰነድ
dabalatee sanada kamiini- under paragraph (a) of this
yyuu kutaa sanadaa murtaa’e የተወሰነ ክፍል ወይም ቅጂ ሊወስድ sub-article;
yookiin warabbii fudhachuu ይችላል፤ (c) ) may seize any document
ni danda’a. (ሐ) ባለሥልጣኑ የታክስ ከፋዩን የታክስ that, in the opinion of the
(c) Abbaan Taayitichaa sana- Authority, affords evidence
da kamiiniyyuu dirqama ግዴታ ለመወሰን ጠቃሚ ማስረጃ
taaksii kaffalaa taaksichaa ይሆናል ብሎ የሚያምንበትን
that may be material in de-
murteessuuf ragaa fayyadu termining the tax liability of
ማንኛውንም ሰነድ ሊ ይ ዝ ና
ta’a jedhee itti amanu qabuu a taxpayer and may
fi bu’uura seera taaksii ka- በማንኛውም የታክስ
retain the document for as
miyyuutiin dirqama taaksii ሕግ መሠረት የታክስ ከፋዩን long as the document may
kaffalaa taaksichaa murtees- የታክስ ግዴታ ለመወሰን ወይም
suu fi falmii taaksii kami- be required for determining
yyuutiif hanga yeroo bar- ለማንኛውም የታክስ ክርክር a taxpayer’s tax liability or
baachisuutti qabee tursuu ni እስካስፈለገ ጊዜ ድረስ ይዞ for any proceeding under a
danda’a. ማቆየት ይችላል፤ tax law;
(d) Odeeffannoo maxxan- (d) may, if a hard copy or copy
fame yookiin odeeffannoo (መ) የታተመ መረጃ ወይም በመረጃ
meeshaa kuusaa odeef- ማጠራቀሚያ መሳሪያ የተከማቸ
on a data storage media of
fannootiin kuufame yoo information stored on a data
መረጃ ካልተሰጠው የመረጃውን
hin kennamneef waraab- storage device is not provid-
bii odeeffannichaa fudha- ቅጅ ለመውሰድ አስፈላጊ ለሆነ ጊዜ
ed, seize and retain the de-
chuuf yeroo barbaachisuuf መሳሪያውን ይዞ ማቆየት ይችላል፡፡ vice for as long as is neces-
meeshicha qabee tursuu ni 2) በዚህ አንቀጽ ንዑስ አንቀጽ (1)
danda’a. sary to copy the information
2) Aangoo keewwata kana keew- በተመለከተው ሥልጣን ሊሰራበት required.
wata xiqqaa 1 jalatti ibsameen የሚችለው ዋና ዳ ይ ሬ ክ ተ ሩ 2) The powers in sub-article (1)
kan hojjechuu danda’u Daay- ወይም በዚህ ሥልጣን እንዲሠራ of this Article may be exercised
ireektera Ol’aanaa yookiin hajj- only by the Director General or
etaa taaksii aangoo kanaan akka በዋና ዳይሬክተሩ ግልጽ ውክልና
hojjetu Daayireekterri Ol’aa- የተሰጠው የታክስ ሠራተኛ ብቻ ነው፡፡
a tax officer specifically autho-
naan bakka bu’iinsa ifaa ken- rized by the Director General
3) ማንኛውም የታክስ ሠራተኛ ዋ ና
neefii qofaa dha. to exercise such powers.
3) Hojjetaan taaksii kamiyyuu aan- ዳይሬክተሩ በዚህ አንቀጽ ንዑስ አንቀጽ
3) A tax officer shall not enter or
goo keewwata kana keewwata (1) በተመለከተው ሥልጣን ሊሰራበት remain on any premises or place
xiqqaa 1 jalatti ibsameen akka እንደሚችል ፈ ቃ ድ የ ሰ ጠ ው
hojjechuu danda’u Daayireek- if, upon request by the owner
terri Ol’aanaan eeyyama kennu- መሆኑን የሚገልጽ የጽሑፍ ማስረጃ or lawful occupier, the officer is
ufiisaa ragaa barreeffamaa ibsu በባለቤቱ ወይም ሕጋዊ ባለይዞታ በሆነ unable to produce the Director
nama abbaa qabeenyaa yookiin ሰው ሲጠየቅ ማቅረብ ካልቻለ ወደ General’s written authorization
abbaa qabiyyee seera qabeessa permitting the officer to exercise
ta’een yoo gaafatamu dhiyees- ማንኛውም ግቢ ወይም ቦታ መግባት
suu hin dandeenye gara mooraa ወይም ገብቶ መቆየት አይችልም፡፡
powers under sub-article (1) of
yookiin iddoo kamiyyuu seenuu this Article.
yookiin seenee turuu hin dan-
da’u.
Labsii Lak. 203/2009 Fuula 80 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ * Proclamation No. 203/2017 page 80
4) Abbaan qabeenyaa yookiin ab- 4) የዚህ አንቀጽ ንዑስ አንቀጽ (1) 4) The owner or lawful occupi-
baan qabiyyee seera qabeessaa ተፈጻሚ የሚሆንበት ቦታ ወይም er of the premises or place to
mooraa yookiin iddoo Keewwata which an exercise of power
kana Keewwatni Xiqqaan 1 irratti ግቢ ባለቤት ወይም ህጋዊ ባለይዞታ
raawwatuu Abbaa Taayitichaatiif ለባለሥልጣኑ አስፈላጊ የሆኑ under sub-article (1) of this
dhiyeessii fi deeggarsa barbaa- አቅርቦቶችንና ድጋፍ የመስጠት ግዴታ
Article relates shall provide all
chisaa ta’an taasisuuf dirqama kan reasonable facilities and assis-
qabu yoo ta’u, kunis kanneen ar- ያለበት ሲሆን ይህም የሚከተሉትን
tance to the Authority includ-
maan gadii ni dabalata : ይጨምራል፦ ing:
(a) Sanadoota kamiyyuu kuusaa (ሀ) ምርመራው በሚደረግበት (a) answering questions, either
ragaatiin yookiin bifa biroo ka-
miyyuutiin qabaman mooraa ግቢ ወይም ቦታ የሚገኙ orally or in writing, relat-
yookiin iddoo qorannoon itti በመረጃ ማከማቻ ወይም በሌላ ing to any document on the
gaggeessamutti argaman ilaal- ማንኛውም መልክ የተያዙ
premises or at the place,
chisee gaaffii dhiyaataniif af- whether on a data storage
ማናቸውንም ሰነዶች በተመለከተ
aaniin yookiin barreeffamaan device or otherwise; or
deebii kennuu ; yookiin ለሚቀርቡ ጥያቄዎች በቃል ወይም (b) roviding access to de-
(b) Bu’uura Keewwata kanaan በጽሑፍ መልስ መስጠት፤ ወይም cryption information nec-
daataan barbaadame paas- essary to decrypt data to
(ለ) በዚህ አንቀጽ መሠረት
woordiidhaan kan eegame yoo
which access is sought un-
ta’e, odeeffannoo daataan itti የተፈለገው ዳታ በሚስጥር
cufame itti banamu kennuu ; der this Article.
ቁልፍ የተጠበቀ እንደሆነ የተቆለፈው
5) Akkaataa Keewwata kana Kee- 5) A person whose document or
ዳታ የሚፈታበትን መረጃ መስጠት፡፡
wwata Xiqqaa 1tiin namni sa- data storage device has been
nadni yookiin meeshaan kuusaa 5) በዚህ አንቀጽ ንዑስ አንቀጽ (1) መሠረት seized under sub-article (1) of
daataa jalaa qabame sanadicha ሰነድ ወይም የዳታ ማከማቻ መሳሪያ this Article may examine it and
yookiin meeshicha qorachuud- የተያዘበት ሰው ሰነዱን ወይም መሳሪያውን make copies, including elec-
haan waraabbii ragaa barbaadee tronic copies of documents on
waraabbii elektirooniksii sanada በመመርመር የፈለገውን መረጃ ቅጂ በዳታ
a data storage device, at his
meeshaa kuusaa daataa keessatti ማከማቻ መሳሪያ ውስጥ የተያዙ ሰነዶች
own
qabamee dabalatee sa’aatii hojii የኤሌክትሮኒክስ ቅጂን ጨምሮ በመደበኛ
idileettii fi bu’uura haaldureew-
expense, during normal office
wan Abbaan Taayitichaa mur- የሥራ ሰዓትና ባለሥልጣኑ በሚወስናቸው hours and on such terms and
teessuun baasii ofii isaatiin fud- ቅድመ ሁኔታዎች መሠረት በራሱ ወጪ conditions as the Authority
hachuu ni danda’a. መውሰድ ይችላል፡፡ may specify.
6) Sanada yookiin meeshaa kuusaa 6) The Director General or a tax
6) በዚህ አንቀጽ መሠረት ለተወሰደና ለተያዘ
daataa kamiyyuu akkaataa Kee- officer authorized by Director
wwata kanaatiin fudhatamee fi ማንኛውም ሰነድ ወይም የዳታ ማከማቻ
General shall sign for any doc-
qabame Daayireekterri Olaa- መሳሪያ ዋና ዳይሬክተሩ ወይም በዋና ument or data storage device
naan yookiin hajjetaan taaksii ዳይሬክተሩ የተወከለ የታክስ ሠራተኛ removed and retained under
Daayireekterri Olaanaan bakka
በፊርማ ው ማረጋገጫ መስጠት አለበት፡፡ this Article.
bu’uuse mallattoosaatiin mirkan-
eessuu qaba. 7) ይህ አንቀጽ፦
7) This Article :
7) Keewwatni kun : (a) shall have effect despite
(ሀ) የሕግ ሙያን ጨምሮ ልዩ መብት
(a) Ogummaa seeraa dabala- any law relating to priv-
tee mirga addaa kan kennu የሚሰጥ ወይም ከህዝብ ጥቅም ilege (including legal pro-
yookiin faayidaa uummataa ጋር በተገናኘ በኤሌክትሮኒክ መልክ fessional privilege) or the
waliin wal qabatee bifa elek- የሚገኙትን ጨ ም ሮ public interest with respect
tirooniksiitiin kan argaman to access to premises or
ማንኛውንም ሰነድ ወይም ንብረት
dabalatee sanada yookiin qa- places, or the production of
beenya kamiiniyyuu dhiyees- ማቅረብን፣ በማንኛውም ግቢ ወይም
any property or document
suu, mooraa yookiin iddoo ቦታ መግ ባትን የሚመለከት ሌላ
kamiyyuu seenuu seera biroo (including in electronic
ilaallatu ; yookiin
ሕግ፤ ወይም format); or
Labsii Lak. 203/2009 Fuula 81 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ *1 Proclamation No. 203/2017 page 81
(b) Waliigalteen dirqama iccitii (ለ) ሚስጥር የመጠበቅ ግዴታን የሚጥል (b)shall have effect despite
eeguu buusu yoo jiraates ውል፤ቢኖርም ተፈጻሚ ይሆናል፡፡ any cont ra c tu a l dut y of
raawwatiinsa kan qabaatu ta’a. conf ident i a l it y.
Kutaa Kudha Tokko ክፍል አሥራ አንድ
PART E LEVEN
Seerota Taaksii Dursanii Hiikuu የታክስ ሕጎችን አስቀድሞ መተርጎም ADVA NCE RULI NGS
Kutaa Xiqqaa Tokko
Hiika Kaffaltoota Taaksii Hunda Ir-
ንኡስ ክፍል አንድ SUB PART ONE
ratti Raawwatiinsa Qabaatu በሁሉም ታክስ ከፋዮች ላይ ተፈጻሚ የሚሆን P UBLIC RUL I NGS
69. Hiikota Dirqisiisoo Ta’anii Kaffal- ትርጉም 69.Binding Public Ru l i ng s
toota taaksii Hunda Irratti Raaw- 1) The Aut hor it y may ma ke
^9. አስገዳጅ የሆኑ በሁሉም ታክስ ከፋዮች ላይ
watiinsa Qabaatan a public r u ling i n accor-
1) Abbaan Taayitichaa seera taaksii ተፈጻሚ የሚሆኑትርጉሞች d ance w it h Ar t i cl e 7 0 of
tokko ilaalchisee bu’uura Labsii 1) ባለሥልጣኑ አንድን የታክስ ሕግ አስመልክቶ t his Pro cl amat i on s ett i ng
kana keewwata 70 tiin hiika kaffal- out t he inter pret at i on on
በዚህ አዋጅ አንቀጽ & መሠረት በሁሉም
toota taaksii hunda irratti raawwa-
t he applic at ion of a t ax
tiinsa qabaatu kennuu ni danda’a. ታክስ ከፋዮች ላይ ተፈጻሚ
2) Hiikni kaffaltoota taaksii hun- l aw.
የሚሆን ትርጉም ሊሰጥ ይችላል፡፡
da irratti raawwatiinsa qabaatu 2) A public r u ling made i n
2) በዚህአዋጅ አንቀጽ &መሠረት የተሰጠ a ccord ance w it h Ar t i cl e 7 0
bu’uura labsii kana keewwata 70
tiin kenname hanga hin kaanetti በሁሉም ታክስ ከ ፋ ዮ ች ላ ይ of t his Pro cl amat i on sha l l
Abbaa Taayitichaa ni dirqisiisa. ተፈጻሚ የሚሆን ትርጉም እስካልተነሳ b e binding on t he Aut hor-
3) Hiikni Abbaa Taayitichaatiin kenna- ድረስ በባለሥልጣኑ ላይ አስገዳጅ ይሆናል፡፡ it y unt i l w it hdr aw n .
mee kaffaltoota taaksii hunda irratti 3) A public r u ling sha l l not
raawwatiinsa qabaatu, kaffaltoota 3) በባለሥልጣኑ የተሰጠ በሁሉም ታክስ
b e binding on a t ax p ayer.
taaksii irratti dirqisiisaa hin ta’u. ከፋዮች ላይ ተፈጻሚ የሚሆን ትርጉም
በታክስ ከፋዮች ላይ አስገዳጅ አይሆንም፡፡ 70.Ma k ing a P ublic Ru l i ng
70. Hiika Kaffaltoota Taaksii Hun-
da Irratti Raawwatiinsa Qabaatu 1) The Aut hor it y sha l l ma ke
Kennuu &. በሁሉም ታክስ ከፋዮች ላይ ተፈጻሚ a public r u ling by publ ish -
1) Hiikni Abbaan Taayitichaa ken- ing t he public r u l i ng on
የሚሆን ትርጉምስለመስጠት
nu kaffalaa taaksii hunda irratti t he of f ici a l web s ite of t he
raawwatiinsa qabaatu weeb-saay- 1) ባለሥልጣኑ የሚሰጠው በሁሉም ታክስ
Aut hor it y.
itii Abbaa Taayitichaa irratti ba- ከፋዮች ላይ ተፈጻሚ የሚሆን ትርጉም 2) A public r u ling sha l l st ate
huu qaba. በድረ-ገጹ ላይ ማውጣት አለበት፡፡ t hat it is a publ i c r u l i ng
2) Hiikni Abbaan Taayitichaa baasu and sha l l have a he adi ng
2) ባለሥልጣኑ የሚያወጣው በሁሉ ም ታክስ
kaffaltoota taaksii hunda irratti
sp e cif y ing t he subj e c t mat-
raawwatiinsa qabaatu, kaffaltoota ከፋዮች ላይ ተፈጻ ሚ የሚሆን ትርጉም
taaksii hunda irratti raawwatiinsa ter of t he r u ling by w hi ch
በሁሉም ታክስ ከፋዮች ላይ ተፈጻሚ
kan qabaatu ta’uu isaa ibsuu kan it c an b e ident if i e d and an
መሆኑን መግለጽ የ ሚ ኖ ር በ ት ident if ic at ion nu mb er.
qabu yoo ta’u, dhimma hiikichaan
ibsame kan ibsu mata duree fi lak- ሲሆን በትርጉሙ የተመለከተውን ጉዳይ 3) A public r u ling sha l l have
koofsa addaa qabaachuu qaba. የሚገልጽ ርዕስና መለያቁጥር ሊኖረው ef fe c t f rom t he d ate sp e c-
3) Hiikni kaffaltoota taksii hunda ir- ይገባል፡፡ if ie d in t he publ i c r u l i ng
ratti raawwatiinsa qabaatu guyyaa or, w hen no d ate is sp e c-
hiika kana irratti ibsame irraa ee- 3) በሁሉም ታክስ ከፋዮች ላይ ተፈጻሚ
if ie d, f rom t he d ate t he
galee raawwatiinsa kan qabaatu የሚሆን ትርጉም በዚሁ ትርጉም ላይ
r u ling is publishe d on t he
yoo ta’u, hiikicha irratti guyyaan ከተመለከተው ቀን ጀምሮ ተፈጻሚነት
kamiyyuu kan hin ibsamne yoo of f ici a l website of t he Au -
ta’e guyyaa hiikichi websaayitii የሚኖረው ሲሆን በትርጉሙ ላይ ምንም t hor it y.
Abbaa Taayitichaa irratti bahe ir- ቀን ካልተመለከተ ትርጉሙ በባለ ሥልጣኑ
raa eegalee raawwatiinsa kan qa- ኦፊሴላዊ ድረ-ገጽ ከወጣበትቀን ጀምሮ
baatu ta’a.
ተፈጻሚ ይሆናል፡፡
4) Hiikni kaffaltoota taaksii hun- 4) በሁሉም ታክስ ከፋዮች ላይ ተፈ ጻሚ 4) A public ruling sets out the Au-
da irratti raawwatiinsa qabaatu, የሚሆነው ትርጉም በትር ጉሙ በተገለፀው thority’s opinion on the applica-
haala hiikichaan ibsameen raaw- tion of a tax law in the circum-
ሁኔታ የአንድን ታክስ ሕግ አፈጻፀም
wii seera taaksii tokko ilaalchisee stances specified in the ruling
yaada Abbaa Taayitichaa kan ibsu በሚመለ ከት የባለሥልጣኑን አስተያየት
and is not a decision of the Au-
ta’ee raawwii labsii kanaa yookaan የሚገልጽ ሲሆን ለዚህ አዋጅ ወይም
thority for the purposes of this
seera biraatiif jecha murtii Abbaa
Taayitichaa akka ta’etti hin fudha-
ለሌላሕግ አፈጻፀም ሲባል የባለሥልጣኑ Proclamation or any other law.
tamu. ውሳኔ ተደርጎ አይወሰድም፡፡
71. Withdrawal of a Public Ruling
71. Hiika Kaffaltoota Taaksii Hunda Ir- 1) The Authority may withdraw
&1. በሁሉም ታክስ ከፋዮች ላይ
ratti Raawwatiinsa Qabu Kaasuu a public ruling, in whole or
1) Abbaan Taayitichaa Weeb-Saay- ተፈጻሚ የሚሆን ትርጉምንስለማንሳት
part, by publishing notice of
itii isaa irratti beeksisa baasuun 1) ባለሥልጣኑ በኦፊሴላዊ ድረ-ገጹ ላይ the with drawal on the official
hiika kaffaltoota taaksii hunda ir- ማስታወቂያ በማውጣት በሁ ሉም ታክስ website of the Authority and
ratti raawwatiinsa qabaatu hunda
ከፋዮች ላይ ተፈጻሚ የሚሆን ትርጉምን the withdrawal shall have effect
isaa yookaan gartokkeen kaasuu
ni danda’a. Kun yoo ta’u hiikichi በሙሉ ወይም በከፊል ሊያነሳ ይችላል፡
from the later of:
adda cituun: (a) the date specified in the no-
፡ ይህም ሲሆን የትርጉሙ ተፈጻሚነት
(a) Guyyaa beeksisaan ibsame; tice of withdrawal; or
መቋረጥ፦ (b) the date that the notice of
yookiin
(b) Guyyaa beeksisichi (ሀ)በማስታወቂያ ከተገለፀው ቀን፤ ወይም withdrawal of the ruling
weeb-saayitii Abbaa Taay- (ለ)ማስታወቂያውበባለሥልጣኑ ድረ-ገጽ is published on the official
itichaa irratti bahe lamman website of the Authority.
ላይ ከወጣበት ቀን፤ከሁለቱ በዘገየው
keessaaguyyaa isa ture irratti 2) When legislation is passed, or
jalqaba. ቀን ይጀምራል፡፡
the Authority makes another
2) Seerri hiika kaffaltoota taaksii 2) በሁሉም ታክስ ከፋዮች ላይ ተፈጻሚ
public ruling that is inconsis-
hundaa irratti raawwatiinsa qa-
baatuun wal faallessu yoo bahe
ከሚሆን ትርጉም ጋር የሚቃረን ሕግ ከወጣ tent with an existing public
yookaan Abbaan Taayitichaa hii- ወይም ባለሥልጣኑ የተለየ ትርጉም ከሰጠ ruling, the existing public ruling
ka addaa yoo kenne hiikni du- ነባሩ ትርጉም ከሕጉ ወይም ከተሰጠው shall be treated as withdrawn to
raan ture seericha yookaan hiika አዲስ ትርጉም ጋር የማይጣጣም እስከሆነ
the extent of the inconsistency
haaraa kenname waliin kan wal from the date of application of
hin simne hanga ta’etti akka ka’etti ድረስ እንደ ተነሳ ይቆጠራል፡፡
the inconsistent legislation or
lakkaa’ama. 3) በሙሉ ወይም በከፊል የተነሳ በሁሉም public ruling.
3) Hiikni kaffalaa taaksii hunda ir- ታክስ ከፋይ ላይ ተፈጻ ሚ የሚሆን 3) A public ruling that has been
ratti raawwatiinsa qabaatu guutu-
ትርጉም፦ withdrawn, in whole or part:
maa guutuutti yookaan gar-tok-
keen ka’e : (ሀ) ከመነሳቱ በ ፊ ት ለተጀመሩ (a) shall continue to apply to a
(a) Osoo hin ka’in dura bittaa fi transaction commenced be-
ግብይቶች ተፈጻሚ መሆኑ ይቀጥላል፤
gurgurtaa jalqabaman irratti fore the public ruling was
(ለ) ከተነሳ በኋላ ለተጀመረ ግብይት
raawwatamuun isaa ittifufa; withdrawn;
(b) Erga ka’ee booda bittaa fi gur- ተፈጻሚ አይሆንም፡፡ (b) shall not apply to a transac-
gurtaa jalqabame irratti raaw- tion commenced after the
watiinsa hin qabaatu. ንኡስ ክፍል ሁለት public ruling was withdrawn
በአንድ ታክስ ከፋይ ላይ ተፈጻሚ የሚሆን
to the extent that the ruling
Kutaa Xiqqaa Lama
is withdrawn.
Hiika Kaffalaa Taaksii Tokko Irratti ትርጉም
Raawwatiinsa Qabaatu &2. አስገዳጅ የሆኑ በአንድ ታክስ ከፋይ ላይ
72. Hiikota Dirqisiisoo Ta’an Kaffalaa SUB PART TWO
Taaksii Tokko Irratti Raawwatiin- ተፈጻሚ የሚሆኑ ትርጉሞች PRIVATE RULINGS
sa Qabaatan 72. Binding Private Rulings
1) Kaffalaan taaksii kamiyyuu bittaa 1) ማንኛውም ታክስ ከፋይ በፈጸመው ወይም 1) A taxpayer may apply to the
fi gurgurtaa raawwate yookaan ሊፈጽም ባሰበው ግብይት ላይ የአንድን Authority for a private ruling
raawwachuuf yaade irratti raaw- setting out the Authority’s
watiinsa seera taaksii tokkoo ilaal- ታክስ ሕግ ተፈጻሚነት በተመለ ከተ
position regarding the applica-
chisee ejjennoon Abbaa Taayiti- የባለሥልጣኑ አቋም ምን እንደሆነ የሚገልጽ
tion of a tax law to a transaction
chaa maal akka ta’e hiika ibsu akka
kennuufiif Abbaa Taayitichaatiif
ትርጉም እንዲሰጠው ለባለሥልጣኑ ማመ entered into, or proposed to be
iyyata dhiyeessuu ni danda’a. ልከቻ ማቅረብ ይችላል፡፡ entered into, by the taxpayer.
2) Iyyatni akkaataa keewwata kanaati- 2) በዚህ አንቀጽ መሠረት የሚቀርብ 2) An application under this Arti-
in dhiyaatu barreeffamaan ta’ee: cle shall be in writing and:
ማመልከቻ በጽሑፍ ሆኖ፦
(a) Tarreeffama dhimmootaa (a) include full details of the
bittaa fi gurgurtaa iyyaticha (ሀ) ከማመልከቻው ጋር ግንኙነት ያለውን
transaction to which the ap-
waliin walitti dhufeenya qa- ግብይት ዝርዝር ጉዳዮ ችና ለግብይቱ
banii fi sanadoota bittaa fi plication relates together
gurgurtichaa rogummaa qa- አግባብነት ያላቸውን ሁሉንም ሰነዶች with all documents relevant
ban hunda haammachiisuu; ማካተት፤ to the transaction;
(b) Dhimma hiikichi gaafatameef (ለ) ትርጉሙ የተጠየቀበትን ጉዳይ (b) specify precisely the ques-
ifatti ibsuu; akkasumas tion on which the ruling is
(c) Seerri taaksii rogummaa qabu በግልጽ ማመልከት፤ እንዲሁም
required; and
raawwatiinsa bittaa fi gurgur- (ሐ) አግባብነት ያለው የታክስ ሕግለግብይቱ
ticha irratti qabu ilaalchisee (c) give a full statement setting
ያለውንተፈጻሚነት በተመለከተ out the opinion of the tax-
ibsa yaada kaffalaa taaksichaa
guutuu qabachuu qaba. የታክስ ከፋዩን አስተያየት ሙሉ payer as to the application
3) Kan Labsii kana keewwata 73 መግለጫ መያዝ፤ አለበት፡፡ of the relevant tax law to the
jalatti tumame akkuma eegametti transaction.
ta’ee, Abbaan Taayitichaa iyyatni 3) የዚህ አዋጅ አንቀጽ &3 እንደተጠበቀ
3) Subject to Article 73 of this Proc-
bu’uura keewwata kanaatiin dhi- ሆኖ፣ባለሥልጣኑ በዚህ አንቀጽ መሠረት
yaate guyyaa ga’een irraa eegalee lamation, the Authority shall,
የቀረበው ማመልከቻ በደረሰው በ60(በስልሳ) within 60 (Sixty) days of receipt
guyyoota 60 (jaatama) keessat-
ti gaaffii isaaf dhiyaateef hiika ቀናት ውስጥ ለቀረበለት ጥያቄ ጉዳዩን of the application under this Ar-
dhimmicha ilaallatu kennuu qaba. የሚመለከት ትርጉም መስጠት አለበት፡፡ ticle, issue a private ruling on the
4) Kaffalaan taaksichaa bittaa fi gur- question to the taxpayer.
4) ታክስ ከፋዩ ትርጉሙ ለተጠየቀበት ግብይት
gurtaa hiikni irratti gaafatame 4) If the taxpayer has made a full
irratti ragaa sirrii fi guutuu ta’e አግባብነትያለውን ትክክለኛ እና የተሟላ
rogummaa qabu kan dhiyeessee fi and true disclosure of all aspects
ማስረጃ ያቀረበ እና ግብይቱም በማንኛውም
bittaa fi gurgurtichis haala kami- of the transaction relevant to the
iniyyuu akkaataa iyyata dhiyaate ረገድ በቀረበው ማመልከቻ እንደተገለጸው making of a private ruling and
irratti ibsameen raawwatamuun መከናወኑ ከተረጋገጠ በዚህ ላይ ተመስርቶ the transaction has proceeded in
isaa yoo mirkanaa’e kana irratti የተሰጠው ትርጉም በባለሥልጣኑ ላይ all material respects as de-
hundaa’uudhaan hiikni kenname scribed in the taxpayer’s ap-
Abbaa Taayitichaa ni dirqisiisa. አስገዳጅ ይሆናል፡፡
plication for the private ruling,
5) Hiikni Abbaa Taayitichaatiin ken- 5) በባለሥልጣኑ የሚሰጥ በአንድ ታክስ ከፋይ
namu kaffalaa taaksii tokko irratti the private ruling shall be bind-
ላይ ተፈጻሚ የሚሆ ን ትርጉም በታክስ ing on the Authority.
raawwatiinsa qabaatu kaffalaa ta-
aksichaa hin dirqisiisu. ከፋዩ ላይ አስገዳጅ አይሆንም፡፡ 5) A private ruling shall not be
6) Hiikni kaffalaa taaksii tokko irrat- 6) በአንድ ታክስ ከፋይ ላይ ተፈጻሚ የሚሆን binding on a taxpayer.
ti raawwatiinsa qabaatu yeroo hii- 6) When a private ruling is incon-
kichi itti kennametti ragga’ee kan ትርጉም ትርጉሙ በተሰ ጠበት ጊዜ ጸንቶ
sistent with a public rulingthat is
jiru yoo ta’e hiika kaffalaa taaksii ካለ በሁሉም ታክስ ከፋዮች ላይ ተፈጻሚ
hunda irratti raawwatiinsa qa- in force at the time that the pri-
ከሚ ሆን ትርጉም ጋር የሚቃረን ከሆነ
baatu waliin kan wal fallessu yoo vate ruling is made,the private
ta’e garaagarummaa hiikota hun- በሁለቱ ትርጉሞች መካከል ያለውን ልዩነት ruling shall have priority to the
da gidduu jiru ilaalchisee hiikni በሚመለከት በአንድ ታክስ ከፋይ ላይ ተፈጻ extent of theinconsistency.
kaffalaa taaksii tokko irratti raaw-
ሚ እንዲሆን የተሰጠ ትርጉም ተፈጻሚነት
watiinsa akka qabaatuuf kenname
raawwatiinsa ni qabaata. ይኖረዋል፡፡
73. Iyyata Hiika Kaffalaa Taaksii Tokko &3. በአንድ ታክስ ከፋይ ላይ ተፈጻሚ 73.Refusing an Application
Irratti Raawwatiinsa Qabaatu Gaa- የሚሆን ትርጉም ለመጠየቅየቀረበን for a Private Ruling
fachuuf Dhiyaatee Kufaa Taasisuu 1) The Authority may refuse
1) Abbaan Taayitichaa hiikni kaffa- ማመልከቻ ስለአለመቀበል
an application by a tax-
laa taaksii tokko irratti raawwa- 1) ባለሥላጣኑ በአንድ ታክስ ከፋይ
payer for a private r uling
tiinsa qabaatu akka kennamuuf ላይ ተፈጻሚ የሚሆን ትርጉም if any of the following ap-
iyyata kaffalaa taaksii tokkoon
dhiyaatu sababoota armaan gadii እንዲሰጥ በታክስ ከፋዩ የቀረበን plies:
keessaa tokkoon kufaa taasisuu ni ማመልከቻከሚከተሉት ምክንያቶች a) the Authority as the
danda’a: በአንዱ ላይቀበለው ይችላል፦
case may be, has already
(a) Abbaan Taayitichaa akkaataa decided the question
ሀ) ባለሥልጣኑ እንደ አግባብነቱ
barbaachisummaa isaatti that is the subject of
gaaffii iyyanni irratti dhiyaate ማመልከቻ በቀረበበት ጥያቄ the application in the
irratti haalawwan armaan ga- ላይ በሚከተሉት ሁኔ ታዎች following:
diitiin murtii irratti kennee ውሳኔ ሰጥቶበት ከሆነ፦ (i) a notice of a tax assess-
yoo jiraate:
(1) የታክስ ስሌት ማስታወቂያ ለታክስ ment ser ved on the tax-
(i) Beeksifni shallaggii taaksii
kaffalaa taaksiitiif kennamee payer ;
ከፋዩ ከተሰጠው፤
yoo jiraate; (ii)a public ruling made
(2) በዚህ አዋጅ አንቀጽ & በሁሉም
(ii) Akkaataa Labsii kana keew- under Article 70 of this
wata 70 tiin hiikni kaffaltoota ታክስ ከፋዮች ላይ ተፈጻሚ Proclamation that is in
taaksii hunda irratti raawwa- የሚሆን ትርጉም በሥራ ላይ ያለ force;
tiinsa qabaatu kenname hojii ከሆነ፤ (iii)a private ruling pub-
irra kan jiru yoo ta’e; lished under Ar ticle 76
(3) በአንድ ታክስ ከፋይ ላይ ተፈጻሚ
(iii) Hiikni kaffalaa taaksii tokko of this Proclamation
irratti raawwatiinsa qabaatu የሚሆን ትርጉም በዚህ አዋጅ
that is in force.
akkaataa Labsii kana keew- አንቀጽ &6 መሠረት በባለሥልጣኑ (b)the application relates
wata 76 tiin marsariitii Abbaa
Taayitichaa irratti bahee hojii
ድረ-ገጽ ወጥቶ በሥራ ላይ ያለ to a question that is the
irra oolaa kan jiru yoo ta’e. ከሆነ፡፡ subject of a tax audit in
(b) Iyyatichi dhimma kaffalaa (ለ) ማመልከቻው ታክስ ከፋዩን relation to the taxpay-
taaksichaa ilaallatu oodiitii er, an objection filed by
ከሚመለከት በታክስ ኦዲት ሥር
taaksii jala jiru waliin kan the taxpayer, or an ap-
walitti dhufeenya qabu yoo ካለ ጉዳይ ጋር የተገናኘ፣ ታክስ
plication by the tax-
ta’e, dhimma kaffalaan taaksii ከፋዩ ተቃውሞ ካቀረበበት ጉዳይ payer under Ar ti-
mormii irratti dhiyeesse wali- ጋር የተገናኘ ወይም ታክስ ከፋዩ cle 31 of this
in kan walitti dhufeenya qabu
ራሱ ያሰላውን የታ ክስ መጠን Proclamation for an
yookaan kaffalaan taaksichaa
hanga taaksii ofii isaa shallage ለማሻሻል በዚህ አዋ ጅ አንቀጽ
amendment toa self-
fooyyessuuf bu’uura Labsii assessment;
"1 መሠረት ከቀረበመልከቻ ጋር
kana keewwata 31 tiin iyya- (c) the application is frivo-
የተገናኘ ከሆነ፤ lous or vexatious;
ta dhiyaate waliin walitti hi-
idhamiinsa kan qabu yoo ta’e; (ሐ) ማመልከቻው ፋይዳ የሌለው ወይም (d)the transaction to
(c) Iyyatichi faayidaa kan hin ህውከት ለመፍጠር የቀረበ ከሆነ፤ which the application
qabne yookiin jeequmsa uu- relates has not been
(መ)ማመልከቻው የቀረበበት ግብይት
muuf kan dhiyaate yoo ta’e; carried out and there
(d) Bittaa fi gurgurtaan iyyatichi ያልተካሄደ ሲሆን ወይም ግብይቱ
are reasonable grounds
irratti dhiyaate kan hin gag- ሊካሄድ እንደማይችል ለማመን
geeffamne yoo ta’u yookaan to believe that the
የሚያስችል በቂ ምክንያት ካለ፤ transaction will not be
bittaa fi gurgurtichi gaggeef-
famuu akka hin dandeenye carried out;
amanuuf kan dandeessisu sa-
babni gahaan yoo jiraate;
(e) Kaffalaan taaksichaa odeef- (ሠ) ታክስ ከፋዩ ት ር ጉ ሙ ን (e) the tax payer has not pro-
fannoo gahaa hiikicha kenn- ለመስጠት የሚያስችል በቂ vided the Ministry with
uuf dandeessisu Abbaa Taay- sufficient information to
itichaatiif kan hin dhiyeessine መ ረጃ ለባለስልጣኑ ያላቀረበ ከሆነ፤
make a private ruling;
yoo ta’e; (ረ) ማመልከቻውን ለመቀበል
(f ) in the opinion of the
(f) Galteewwan iyyaticha fudha- የሚያስፈልጉትን ግብዓቶች እና
chuuf barbaachisanii fi dhim- Authority, it would be
moota Abbaan Taayitichaa ባለሥልጣኑ አግባብነት አላቸው unreasonable to comply
rogummaa qabu jedhuu biroo የሚላቸውን ሌሎች ጉዳዮች ግምት with the application, hav-
ilaalcha keessa galchuudhaan ውስጥ በማስገባት በባለሥልጣኑ ing regard to the resources
ilaalcha Abbaa Taayitichaati- needed to comply with the
አስተያየት ማመልከቻውን መቀበል
in iyyaticha fudhachuun sa- application and any other
babaawaa kan hin taane yoo ta’e; ምክንያታዊ ካልሆነ፤
matters the Authority con-
(g) Hiikicha kennuun raawwati- (ሰ) ትርጉሙን መስጠት ከታክስ የመሸሽ siders relevant;
insa tumaalee taaksiin ittiin ድንጋጌን ተፈጻሚነት የሚያካትት ሲሆን፡፡ (g) the making of the ruling
dhokfamuu kan haammatu
2) ባለሥልጣኑ በዚህ አንቀጽ involves the application of
yoo ta’e.
2) Abbaan Taayitichaa bu’uura kee- መሠረት በአንድ ታክስ ከፋይ ላይ
a tax avoidance provision.
wwata kanaatiin hiikni kaffalaa 2) The Authority shall serve the
ተፈጻሚ የሚሆን ት ር ጉ ም
taaksii tokko irratti raawwatiinsa taxpayer with a written notice
qabaatu akka kennamuuf iyyata እንዲሰጥ የቀረበን ማመልከቻ ውድቅ of a decision to refuse to make
dhiyaate kufaa taasisuuf murtees- ለማድረግ መወሰኑን ለታክስ ከፋዩ በጽሑፍ a private ruling under this Ar-
suu isaa kaffalaa taaksichaatiif ማሳወቅ አለበት፡፡ ticle.
74. Making a Private Ruling
74. Hiika Kaffalaa Taaksii Tokko Irrat- &4. በአንድ ታክስ ከፋይ ላይ ተፈጻሚ የሚሆን
1) 1The Authority shall make a
ti Raawwatiinsa Qabaatu Kennuu ትርጉም ስለመስጠት
1) Abbaan Taayitichaa hiika kaffalaa private ruling by serving writ-
taaksii tokko irratti raawwatiinsa 1) ባለሥልጣኑ በአንድ ታክስ ከፋይ ላይ ten notice of the private ruling
qabaatu yoo kennu kaffalaa taak- ተፈጻሚ የሚሆን ትርጉም ሲሰጥ on the taxpayer and the ruling
sii iyyateef barreeffamaan beeksi- ለአመልካቹ ታክስ ከፋይ በጽሑፍ shall remain in force for the
suu kan qabu yoo ta’u, hiikni haa- period specified in the ruling
ማሳወቅ ያለበት ሲሆን በዚህ ዓይነት
la kanaan kennamu Labsii kana or, if earlier, withdrawn under
keewwata 76 jalatti dursee yoo የሚሰጥ ትርጉም በዚህ አዋጅ አንቀጽ &6
Article 76 of this proclama-
ka’e malee yeroo hiikicha irratti ቀደም ብሎ ካልተነሳ በስተቀር በትርጉሙ tion.
ibsameef kan tajaajilu ta’a.
ለተጠ ቀሰው ጊዜ የሚያገለግል ይሆናል፡፡ 2) The Authority may make a
2) Abbaan Taayiticha dhimma fuuldu-
ratti uumamuuf yookaan miidhaa 2) ባለሥልጣኑ ወደፊት ሊከሰት የሚችልን private ruling on the basis of
biroo rogummaa qabu yaada keessa ነገር ወይም ሌላ አግባብነት ያለውን ጉዳት
assumptions about a future
galchuudhaan hiika kaffalaa taaksii event or other matter as con-
ታሳቢ በማድረግ በአንድ ታክስ ከፋይ ላይ
tokko irratti raawwatiinsa qabaatu sidered appropriate.
kennuu ni danda’a. ተፈጻሚ የሚሆን ትርጉም ሊሰጥ ይችላል፡፡ 3) A private ruling shall state
3) Hiikni kenname kaffalaa taaksii 3) የተሰጠው ትርጉም በአንድ ታክስ ከፋይ that it is a private ruling, set
tokko irratti raawwatiinsa akka ላይ ተፈጻሚእንደሚሆን እና ትርጉሙ out the question ruled on, and
qabaatuu fi gaaffii hiikichi itti identify the following:
kenname kan ibsuu qabu ta’ee የተሰጠበትን ጥያቄ መግለጽ ያለበት
(a) the taxpayer;
dhimmoota armaan gadiis qaba- ሆኖ የሚከተሉትን ጉዳዮችም መያዝ
chuu qaba:
(b) the tax law relevant to the
ይኖርበታል፦
(a) Kaffalaa taaksichaa; private ruling;
(b) Seera taaksii hiikichaaf (ሀ) ታክስ ከፋዩን፤ (c) the tax period to which the
rogummaa qabu; (ለ) ለትርጉሙ አግባብነት ያለውን የታክስ ሕግ፤ ruling applies;
(c) Bara taaksii hiikichi itti raaw- (ሐ) ትርጉሙ ተፈጻሚ የሚሆንበትን
watamu;
የታክስ ዘመን፤
(d) Bittaa fi gurgurtaa hiikichi (መ)ትርጉሙ የሚመለከተውን (d) the transaction to which
ilaallatu; ግብይት፤ the ruling relates;
(e) Yaadamoota hiikichi irratti (e) any assumptions on which
(ሠ) ትርጉሙ የተመሠረተባቸውን
hundaa’e. the ruling is based.
4) Hiikni kaffalaa taaksii tokko irrat- ታሳቢዎች፡፡
4) A private ruling sets out the
ti raawwatiinsa qabaatu dhimma 4) በአንድ ታክስ ከፋይ ላይ ተፈጻ ሚ
iyyata dhiyaate irratti ibsame ir- Authority’s opinion on the
ratti yaada Abbaa Taayitichaa kan
የሚሆን ትርጉም በቀረበው question raised in the ruling
ibsu yoo ta’u raawwii labsii ka- ማመልከቻ በተመለከተው ጉዳይ ላይ application and is not a deci-
naa yookiin seera birootiif jecha የባለሥጣኑ አስተያየት የሚገልጽ ሲሆን sion of the Authority for
murtii Abbaa Taayitichaa ta’ee hin ለዚህ አዋጅ ወይም ለሌላ ሕግ አፈጻፀም
the purposes of the Procla-
fudhatamu. mation or any other law.
ሲባል የባለሥልጣኑ ውሳኔ ተደርጎ
75. Hiika Kaffalaa Taaksii Tokko Irrat- አይወሰድም፡፡ 75. Withdrawal of a Private Rul-
ti Raawwatiinsa Qabaatu Kaasuu ing
1) Abbaan Taayitichaa sababni ga-
ታክስ ከፋይ ላይ ተፈጻሚ 1) The Authority may, for rea-
haan yoo jiraatu hiika kaffalaa &5.በአንድ
taaksii tokko irratti raawwatiin- የሚሆን ትርጉምን ስለማንሳት
sonable cause, withdraw a
sa qabaatu kaffalaa taaksii ilaal- private ruling, in whole or
1) ባለሥልጣኑ በቂ ምክንያት ሲኖር በአንድ
latuuf beeksisa barreeffamaa part, by written notice served
kennuun guutumaa guutuutti ታክስ ከፋይ ላይ ተፈጻሚ የሚሆን on the taxpayer and the with-
yookaan gar-tokkeen kaasuu ni ትርጉም ለሚመለከተው ታክስ ከፋይ drawal shall have effect from
danda’a. Kun yoo ta’u hiikichi የጽሑፍ ማስታወቂያ በመስጠት በሙሉ the date specified in the no-
guyyaa beeksisicha irratti ib- tice of withdrawal.
ወይም በከፊል ሊያነሳ ይ ች ላ ል ፡ ፡ ይ ህ ም
same irraa eegalee akka ka’etti 2) When legislation is passed, or
lakkaa’ama. ሲሆን ትርጉሙ በማስታወቂያው
the Authority makes a pub-
2) Hiika kaffalaa taaksii tokko ir- ላይ ከተገለጸው ቀን ጀምሮ እንደተነሳ
ratti raawwatiinsa qabaatu wali- lic ruling that is inconsistent
in seerri walfaallessu yoo ba’e
ይቆጠራል፡፡ with an existing private rul-
yookiin Abbaan Taayitichaa 2) በአንድ ታክስ ከፋይ ላይ ተፈጻሚ ing, the private ruling shall be
hiika haaraa kaffaltoota taak- ከሚሆን ትርጉም ጋር የሚቃረን ሕግ treated as withdrawn to the
sii hunda irraatti raawwatiinsa ከወጣ ወይም ባለሥልጣኑ በሁሉም ታክስ
extent of the inconsistency
qabaatu yoo kenne hiikni du- from the date of application
raanii kaffalaa taaksii tokko ከፋዮች ላይ ተፈጻሚ የሚሆን አዲስ
of the inconsistent legislation
irratti raawwatiinsa qabaatu ትርጉም ከሰጠ ነባሩ በአንድ ታክስ or public ruling.
seerichaan yookiin hiika haaraa ከፋይ ላይ ተፈጻሚ የሚሆን ትርጉም 3) A private ruling that has been
kenname kaffaltoota taaksii
hunda irratti raawwatiinsa qa- ከሕ ጉ ወይም ከተሰጠው አዲስ በሁሉም withdrawn:
baatu waliin kan wal hin simne ታክስ ከፋዮች ላይ ተፈጻሚ የሚሆ (a) shall continue to apply to
hanga ta’etti akka ka’etti lak- a transaction of the tax-
ን ትርጉም ጋር የማይጣጣም እስከ ሆነ
kaa’ama. payer commenced be-
ድረስ እንደተነሳ ይቆጠራል፡፡
3) Hiikni kaffalaa taaksii tokko irrat- fore the ruling was
ti raawwatiinsa qabaatu ka’e: 3) የተነሳ በአንድ ታክስ ከ ፋ ይ withdrawn; and
(a) Bittaa fi gurgurtaa kaffalaa ta- ላይ ተፈጻሚ የሚሆን ትርጉም፦ (b) shall not apply to a trans-
aksiin hiikichi osoo hin ka’in action of the taxpayer
(ሀ) ከመነሳቱ በፊት ለተጀመሩ የታክስ
dura jalqabame irratti raaw-
commenced after the rul-
watamuun isaa itti fufa; ከፋዩ ግብይቶች ተፈጻሚ መሆኑ
(b) Bittaa fi gurgurtaa kaffalaa ta-
ing was withdrawn to the
ይቀጥላል፤
aksiin hiikichi erga ka’ee boo- extent the ruling is with-
(ለ) ከተነሳ በኋላ ለተጀመረ የታክስ drawn.
da jalqabame irratti raawwa-
tiinsa hin qabaatu. ከፋዩ ግብይት ተፈጻሚ አይሆንም፡፡
76. Hiikni Kaffalaa Taaksii Tokko Ir- 76. በአንድ ታክስ ከፋይ ላይ ተፈጻሚ የሚሆን 76. Publication of Private Rulings
ratti Raawwatiinsa Qabaatu Ken- ትርጉም መሰጠቱን ስለማሳወቅ 1) The Authority shall publish a
namuu Isaa Ibsuu private ruling made under Ar-
1) Abbaan Taayitichaa Labsii kana 1) ባለሥልጣኑ በዚህ አዋጅ አንቀጽ &4
ticle 74 of this Proclamation
keeewwata 74 tiin hiika kafalaa መሠረት የሰጠውን በአንድ ታክስ ከፋይ on the official website of the
taaksii tokko irratti raawwati- ላይ ተፈጻሚ የሚሆን ትርጉም በኦፊሴላዊ Authority except that the iden-
insa qabaatu kenne marsariitii
isaa irratti baasuu qaba. Ta’us ድረ-ገጹ ላይ ማውጣት አለበት፡፡ሆኖም tity of the taxpayer to whom
eenyummaa kaffalaa taaksii fi ትርጉሙ ሚመለከተውን ታክስ ከፋይ the ruling relates and any con-
odeeffannoo daldalaa iccitaawaa fidential commercial informa-
ማንነት እና በትርጉሙ የተጠቀሰውን
kamiyyuu hiikichi ilaallatu hiiki- tion mentioned in the ruling
ማንኛውንም ሚስጥራዊ የንግድ መረጃ
cha keessatti ibsame ifa taasisuu shall not be indicated in the
hin qabu. ይፋ ማድረግ የለበትም፡፡ publication.
2) Keewwata kana Keewwata Xiqqaa 2) የዚህ አንቀጽ ንዑስ አንቀጽ ( 3 ) 2) Subject to sub-article (3) of this
3 jalatti kan tumame akkuma ee- Article, any taxpayer may rely
እንደተጠበቀ ሆኖ፣ ማንኛውም ታክስ
gametti ta’ee, kaffalaan taaksii ka-
upon a ruling published under
miyyuu akkaataa Keewwata kana ከፋይ በዚህ አንቀጽ ንዑስ አንቀጽ (1)
Keewwata Xiqqaa 1tiin hiika ifa sub-article (1) of this Article as
መሠረት ይፋ በሆነ በአንድ ታክስ ከፋይ
ta’een kaffalaa taaksii tokko irratti a statement binding on the Au-
ላይ ተፈጻሚየሚሆን ትርጉም ሊጠቀም thority and the Authority with
raawwatiinsa qabaatu fayyadamuu
kan danda’u yoo ta’u, Abbaan Ta- የሚችል ባለሥልጣኑ በትርጉሙ ለተመ respect to the application of
ayitichaa ijoo dubbii hiikicha kees- ለከቱት ፍሬ ነገሮች አግባብነት ላለው the relevant tax law to the facts
satti ibsameef raawwii seera taaksii የታክስ ሕግ ተፈጻሚነት እና ትርጉሙ set out in the ruling and for the
rogummaa qabuu fi yeroo hiikichi tax period covered by the ruling.
ragga’ee itti turuutti hiika ifa taas- ጸንቶ በሚቆይበት ጊዜ ይፋ በተደረገው
3) When a private ruling has been
ifameen ni dirqisiifama. ትርጉም ይገደዳሉ፡፡
withdrawn in accordance with
3) Hiikni kaffalaa taaksii tokko irrat- 3) በአንድ ታክስ ከፋይ ላይ ተፈጻሚ የሚሆን Article 75 of this Proclama-
ti raawwatiinsa qabaatu bu’uura
Labsii kana keewwata 75 tiin yoo ትርጉም በዚህ አዋጅ አንቀጽ &5 መሠረት tion, the Authority shall im-
ka’u Abbaan Taayitichaa guyyaa ሲነሳ ባለሥልጣኑ የትርጉሙ አስገዳጅነት mediately publish a notice
Labsii kana keewwata 75 irratti of withdrawal on the official
በአንቀጽ &5 ከተመለከተው ቀን ጀምሮ
ibsame irraa eegalee kan addaan website of the Authority stat-
citu ta’uu isaa beeksisa ibsu batta- የሚቋረጥ መሆኑን የሚገልጽ ማስታወቂያ
ing that the ruling shall cease
lumatti marsariitii Abbaa Taayiti- ወዲያውኑ ድረ-ገጹ ላይ ማውጣት አለበት፡፡ to be binding with effect from
chaa irratti ibsuu qaba. the date determined under Ar-
ንኡስ ክፍል ሦስት ticle 75 of this Proclamation.
Kutaa Xiqqaa Sadii
Yaadota Biroo Abbaa Taayitichaa የባለሥልጣኑ ሌሎች አስተያየቶች
77. Yaadoota Biroo Abbaa Taayiti- Sub Part Three
&7. ባለሥልጣኑ የሚሰጣቸው ሌሎች
chaatiin Kennaman OTHER ADVICE OF THE MIN-
አስተያየቶች ISTRY
Bu’uura Tumaalee kutaa kanaati-
in hiikaawwan kennaman Abbaa በዚህ ክፍል ድንጋጌዎች መሠረት ከ ሚሰጡ 77. Other Advice Provided by the
Taayitichaa irratti dirqisiisaa kan በባለሥልጣኑ ላይ አስገዳጅ ከሆኑና በሁሉም Authority
ta’anii fi kaffalaa taaksii tokko No publication or other advice
ታክስ ከፋዮች ወይ ም በአንድ ታክስ ከፋይ
yookiin kaffaltoota taaksii hunda (oral or in writing) provided
irratti raawwatiinsa qabaaatan ላይ ተፈጻሚ ከሚሆኑ ትርጉሞች በስተቀር
by the Authority shall be bind-
malee bu’aaleen maxxansaa Ab- በባለሥ ልጣኑ የሚቀርቡ የሕትመት ing on the Authority except a
baa Taayitichatiin dhiyaatan
yookiin haala biraatiin afaaniinis
ውጤቶች ወይም በሌላ መልኩ በቃልም public ruling or private ruling
ta’ee barreeffamaan yaadoleen ሆነ በጽሑፍ የሚሰጡ አስተያየቶች በባለ binding under this Part.
kennaman Abbaa Taayitichaa ir- ሥልጣኑ ወይም በባለሥልጣኑ ላይ
ratti dirqisiisaa hin ta’an. አስገዳጅነት አይኖራቸውም፡፡
Kutaa Kudha Lama ክፍል አሥራ ሁለት PART TWELVE
Wal Qunnamtiiwwan, Unkaaleefi ግንኙነቶች፣ ቅጾችና ማስታወቂያዎች COMMUNICATIONS, FORMS,
Beeksisoota
78. Afaan Hojii &8. የሥራ ቋንቋ AND NOTICES
ረገን Abbaan Taayitichaa walquunnamtii ባለሥልጣኑ በኦሮምኛ ቋንቋ ያልተደረገን 78. Working Language
ረበን Afaan Oromootiin hin taasifamne The Authority may refuse to rec-
ግንኙነት ወይም ለባለሥልጣኑ ያልቀረበን ሰነድ
yookiin sanada Abbaa Taayiti- ognize any communication or
chaatiif hin dhiyaanneef beekamtii ዕውቅና ላይሰጠው ይችላል፡፡
document that is not conducted
kennuu dhiisuu ni danda’a. in Oromifa.
&9. ቅጾችን እና ማስታወቂያዎች 79. Forms and Notice
79. Unkaalee fi Beeksisoota
ክስ 1) Unkaaleen, beeksisoonni taak- 1) ቅ ጾ ች ፣ ማ ስ ታ ወ ቂ ያ ዎ ች ፣ የ ታ ክ ስ 1) Forms, notices, tax declarations,
ዦች sii, ibsawwan, gabateewwanii fi ማስታወቂያዎች፣መግለጫዎች፣ሠንጠረዦች statements, tables, and other doc-
ይም
sanadootni biroo kamiyyuu Ab- እና ሌሎች በባለሥልጣኑ የሚፀድቁ ወይም uments approved or published
baa Taayitichaatiin mirkanaa’an by the Authority may be in such
ጎችን yookaan maxxanfaman seerota የሚታተሙ ሰነዶች የታክስ ሕጎችን በብቃት
form as the Authority determines
ሰነው taaksii ga’umsaan bulchuuf uun- ለማስተዳደር ባለሥልጣኑ በወሰነው ቅጽ
ka Abbaan Taayitichaa murteees- for the efficient administration
በሌላ የሚዘጋጁ ሲሆን የታክስ ሕግ በሌላ አኳኋን of the tax laws and, except as re-
seen kan qophaa’an yoo ta’u, seer-
ነዶች ri taaksii haala birootiin kan tume ካልደነገገ በስተቀር እነዚህን ሰነዶች quired under a tax law, publish-
ገዳጅ yoo ta’e malee sanadoota kana በባለሥልጣኑ ድረ-ገጽ ላይ ማውጣት አስገዳጅ ing of such documents on the
marsariitii Abbaa Taayitichaa ir- አይደለም፡፡ official website of the Authority
ratti baasuun dirqisiisaa miti. shall not be required.
(1) 2) Abbaan Taayitichaa sanadoota 2) ባለሥልጣኑ በዚህ አንቀጽ ንዑስአንቀጽ (1)
Keewwata kana Keewwata Xiqqaa 2) The Authority shall make the
ልጣኑ የተመለከቱትን ሰነዶች በባለሥልጣኑ
1 jalatti ibsaman waajjiraalee Ab- documents referred to in sub-ar-
ቢሮዎች ወይም በሌላ ቦታዎች ወይም በፖስታ፣
ዎች baa Taayitichaa yookaan iddoolee ticle (1) of this Article available
ዘዴ፣ birootti yookiin poostaadhaan, በኤሌክትሮኒክስ ዘዴ፣ ወይም ባለሥልጣኑ to the public at offices of the
ዘዴ mala elektrooniksiitiin yookiin በሚወስነው ሌላ ዘዴ ሕዝብ እንዲያገኛቸው Authority and at any other loca-
mala Abbaan Taayitichaa mur- ማድረግ አለበት፡፡ tions, or by mail, electronically,
teessu birootiin uummatni akka
isaan argatu taasisuu qaba. or such other means, as the Au-
'. የፀደቀ ቅጽ thority may determine.
80. Uunka Mirkanaa’e 1) በታክስ ከፋይ የሚቀርብ ማንኛውም
ውም 1) Beeksifni kaffalaa taaksiitiin dhi- 80. Approved Form
yaatu kamiyyuu, iyyatni, beeksifni, የታክስ ማስታቂያ፣ ማመልከቻ፣
ከቻ፣ 1) A tax declaration, application,
ibsi yookiin sanadni biroo akkaataa ማስታወቂያ፣ መግለጫ ወይም ሌላ ሰነ notice, statement, or other docu-
ነ ድ uunka qophaa’eetiin kan dhiyaate ድ በፀደቀው ቅጽ መሠረት እንደቀረበ ment shall be treated as filed by
ጠረው ta’ee kan lakkaa’amu sanadichi:
(a) Bu’uura uunka akaakuu sana- የሚቆጠረው ሰነዱ፦ a taxpayer in the approved form
dichaatiif Abbaa Taayitichaati- (ሀ) ለሰነዱ ዓይነት በባለሥልጣኑ በፀደቀ ቅጽ when the document:
ቅጽ in mirkanaa’een kandhiyaate; (a) is in the form approved by
መሠረት የቀረበ፤
(b) Sanada walitti dhufeenya the Authority for that type
qabu kamiyyuu dabalatee (ለ) ማንኛውንም ተያያዥ ሰነዶች ጨምሮ
ምሮ of document;
odeeffannoo uunkichi gaa- ቅጹ የሚጠይቀውን መረጃ የያዘ፤እና
ና fatu kan qabatee; fi (b) contains the information
(ሐ) ቅጹ በሚጠይቀው መሠረት (including any attached doc-
ሠረት (c) Akkaataa uunkichi barbaadu-
un kan mallattaa’e yoo ta’edha. የተፈረመ፤ሲሆን ነው፡፡ uments) as required by the
2) Beeksifni kaffalaan taaksichaa 2) ታክስ ከፋዩ ለባለሥልጣኑ ያቀረበው የታክስ form; and
ጣ ኑ Abbaa Taayitichaatiif dhiyeesse, ማስታወቂያ፣ ማመልከቻ፣ ማስታወቂያ፣ (c) is signed as required by the form.
ከቻ፣ iyyatni, beeksifni, ibsi yookiin sa- 2) The Authority shall immediate-
nadni biroon bu’uura uunka mir- መግለጫ ወይም ሌላ ሰነድ በፀደቀው ቅጽ
ሰነድ
kanaa’eetiin kan hin dhiyaanne ly notify a taxpayer, in writing,
መሠረት ያልቀረበ ከሆነ ባለሥልጣኑ ሰነዱ
ከሆነ yoo ta’e, Abbaan Taayitichaa sa- when a tax declaration, ap-
በፀደቀው ቅጽ መሠረት ያልቀረበ መሆኑን
ሠረት nadichi bu’uura uunka mirka- plication, notice, statement, or
naa’eetiin kan hin dhiyaanne ta’uu ለዚሁ ሰው ወዲያውኑ በጽሑፍ ማሳወቅ other document filed by the per-
ውኑ isaa nama kanaaf battalumatti አለበት፡፡ son is not in the approved form.
3) Sanadni tokko bu’uura sanada 3) አንድ ሰነድ በፀደቀው ቅጽ መሠረት ያልቀረበ 3) The Authority may decide to ac-
mirkanaa’eetiin kan hin dhiyaanne ቢሆንም ሰነዱ በፀደቀው ቅ ጽ መሠረት cept a document that is not filed
yoo ta’ellee, sanadichi bu’uura in the approved form if the doc-
uunka mirkanaa’eetiin odeeffan- የሚፈለጉትን አብዛኞቹን መረጃዎች በያዘ
ument has been filed in a form
noowwan barbaadaman baay’in- ቅጽ የቀረበ እንደሆነ ባለሥልጣኑ ይህንን
that contains substantially the
aan uunka qabateen kan dhiyaate ሰነድ ሊቀበለው ይችላል፡፡
yoo ta’e, Abbaan Taayitichaa sana- information required by the ap-
da kana fudhachuu ni danda’a. proved form for the document.
*1.ሰነዶች ለባለሥልጣኑ ስለሚቀርቡበት
81. Haalawwan Sanadootni Abbaa አኳኋን
81. Manner of Filing Documents
Taayitichaatiif Itti Dhiyaatan with the Authority
1) በዚህ አንቀጽ ንዑስ አንቀጽ (2) በተገለጸው
1) Akkaataa Keewwata kana Kee- 1) A taxpayer required by the Au-
wwata Xiqqaa 2 jalatti ibsameen መንገድ እንዲያቀርብ በባለሥልጣኑ በጽሑፍ
thority under Article 83 (2)of
akka dhiyeessuuf Abbaa Taayiti- ካልተፈቀደለ ት በስተቀር ማንኛውም ታክስ this Proclamation to file a tax
chaatiin barreeffamaan kan hin
ከፋ ይ በዚህ አዋጅ አንቀጽ *3(2) መሠ declaration, application, notice,
hayyamamneef yoo ta’e malee, kaf-
falaan taaksii kamiyyuu akkaataa ረት ለባለሥልጣኑ ማቅረብ የሚጠበቅበትን statement, or other document
Labsii kana Keewwata 83 Keew- with the Authority electronically
የታክስ ማስታወቂያ፣ ማመልከቻ፣
wata Xiqqaa 2tiin beeksisa taaksii shall do so unless authorized
ማስታወቂያ፣ መግለጫ ወይምሌላ ሰነድ
Abbaa Taayitichaatiif dhiyeessuu by the Authority by notice in
qabu, iyyata, beeksisa, ibsa yookiin በኤሌክትሮኒክስ ዘዴ ማቅረብ አለበት፡፡ writing to file the document in
sanada biroo mala eleektroonik- 2) የዚህ አንቀጽ ንዑስ አ ን ቀ ጽ ( 1 ) accordance with sub-article (2)
siitiin dhiyeessuu qaba. ድንጋጌ ተፈጻሚ የማይሆንበት ታክስ of this Article.
2) Kaffalaan taaksii tumaan Keew- 2) When sub-article (1) of this Ar-
wata kana Keewwata Xiqqaa 1 ከፋይየታክስ ማስታወቂያ፣ማመልከቻ፣
ticle does not apply to a taxpay-
raawwatiinsa irratti hin qabaanne ማስታወቂያ፣ መግለጫ ወይም ሌላ ሰነድ
beeksisa taaksii, iyyata, beeksi-
er, the taxpayer shall file a tax
በአካል ወይም መደበኛ ፖስታ በመጠቀም declaration, application, notice,
sa,ibsa yookiin sanada biroo qa-
amaan yookaan poostaa idilee ለባለሥልጣኑ ያቀርባል፡፡ statement, or other document
fayyadamuun Abbaa Taayiti- with the Authority under a tax
chaatiif ni dhiyeessa. *2.ማስታወቂያዎችን ስለመስጠት
law by personal delivery or nor-
mal post.
82. Beeksisoota Kennuu 1) በታክስ ሕግ መሠረት ለአንድ
1) Bu’uura Seera taaksiitiin kaffalaa ታክስ ከፋይ የወጣ፣እንዲደርስ 82. Service of Notices
taaksii tokkoof kan bahe beeksif- የሚደረግ ወይም የሚሰጥ ማስታወ 1) A notice or other document is-
ni akka gahu taasifamu yookaan
ቂያ ወይም ሌላ ማንኛውም ሰነድ ለታክስ sued, served, or given by the Au-
kennamu yookiin sanadni biroo
kamiyyuu kaffalaa taaksichaatiif ከፋዩ በሚከተለው አኳኋን በጽሑፍ thority under a tax law to a tax-
akkaataa armaan gadiitiin bar- payer shall be communicated in
ሊደርሰው ይገባል፦
reeffamaan qaqqabuunii qaba: writing as follows:
(ሀ) ለታክስ ከፋዩ ወይም ለታክስ
(a) Kaffalaa taaksichatiif yookaan (a) by delivering it personally
bakka bu’aa taaksichaatiif እንደራሴው ወይም ፍቃድ የተሰጠው to the taxpayer or the tax-
yookiin bakka bu’aa taak- ለታክስ ወኪሉ በአካል በመስጠት payer’s tax representative or
sii heeyyamni kennameefiif ወይም የተላከ ውን ሰነድ የሚቀበል licensed tax agent, or, if no
qaamaan kennuudhaan person can be found to ac-
yookaan sanada ergame ሰው ካልተገኘ ማስታወቂያውን
cept service, by affixing the
namni fuudhu yoo dhabame, በክልሉ ውስጥ በሚገኝ የታክስ ከፋዩ
beeksisicha balbala mana dal- notice to the door or other
የንግድ ወይም መኖሪያ ቤት በር available part of the tax-
dalaa yookaan mana jireenyaa
kaffalaa taaksichaa naanii- ላይ ወይም ሌላ አመቺ ቦታ ላይ payer’s place of business or
cha keessatti argamu irratti በመለጠፍ፤ residence of state ;
yookaan iddoo biroo mijataa
ta’e irratti maxxansuudhaan;
Labsii Lak. 203/2009 Fuula 90 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ ( Proclamation No. 203/2017 page 90
(b) Iddoo daldalaa idilee yookan (ለ) ክልል ውስጥ በሚገኝ የታክስ (b) by sending it by regis-
mana daldalaa dhuma irrat- ከፋዩ መደበኛ ወይም በመጨረሻ tered post to the taxpay-
ti beekamu yookaan mana er’s usual or last known
የሚታወቀው የንግድ ቦታ ወይ
jireenyaa kan kaffalaa ta- place of business or resi-
aksichaa naannicha keessatti ም መኖሪያ ቤት በሪኩማንዴ ደብዳቤ
dence of state;
argamutti xalayaa imaantiin በመላክ፤ (c) by transmitting it to the
erguudhaan;
(c) Bu’uura Labsii kana Keewwa- (ሐ) በዚህ አዋጅ አንቀጽ *3 ንዑስ taxpayer electronically
ta 83 Keewwata Xiqqaa3 tiin አንቀጽ (3) መሠረት በኤሌክትሮኒክስ in accordance with Ar-
mala elektrooniksiitiin kaffa- ዘዴ ለታክስ ከፋዩ በማስተላለፍ፡፡
ticle 83(3) of this Proc-
laa taaksichaatiif dabarsuun. lamation.
2) Maloota Keewwata kana Kee- 2) When none of the meth-
wwata Xiqqaa1 jalatti ibsa- የተመለከቱትን ዘዴዎች በመጠቀ ods of service specified in
man fayyadamuun beeksisicha ም ማስታወቂያውን ማድረስ ካልተ sub-article (1) of this Arti-
qaqqabsiisuun kan hin dan- ቻለ፣የህትመት ወጪው በታክስ ከፋዩ cle are effective, service may
daa’amne yoo ta’e, baasiin maxx-
የሚሸፈን ሆኖ የፍርድ ቤት ማስታወቂያዎች be discharged by publication
ansichaa kaffalaa taaksichaatiin
kan haguugamu ta’ee gaazeexaa in any newspaper in which
በሚወጡበት ጋዜጣ ማስታወቂያውን
beeksifni mana murtii irratti ba- court notices may be ad-
በማውጣት ማስታወቂያው እንዲደርስ
huun beeksisicha baasuudhaan vertised with the cost of
beeksisichi akka gahu taasisuun ማድረግ ይቻላል፡፡ publication charged to the
ni danda’ama. 3) ማንኛውም ታክስ ከፋይ በታክስ ሕግ መሠረት taxpayer.
3) Kafalaan taaksii kamiyyuu bu’uu- በደረሰው ማስታ ወቂያ ወይም ሌላ ሰነድ 3) The validity of service of a
ra seera taaksiitiin akkaataa notice or other document
መሠረት የሚፈለግበትን ተግባር በሙ ሉ
beeksisa yookaan sanada bi- under a tax law shall not be
roo gaheeniitiin hojii irraa bar- ወይም በከፊል ከፈጸመ በኋላማስታወቂያው
challenged after the notice
baadamu guutummaan yookiin ወይም ሌላው ሰነድ እንዲደርሰው በተደረገበ or document has been whol-
gar-tokkeen erga raawwatee boo-
da seerummaa karaa beeksisichi
ት መንገድ ሕጋዊነት ላይ ተቃው ሞ ly or partly complied with.
yookiin sanadni biroon akka isa ሊቀርብ አይችልም፡፡
gahu itti taasifame irratti mormi- 83. Application of Electronic
in dhiyaachuu hin danda’u. Tax System
*3.የኤሌክትሮኒክ የታክስ ሥርዓትን ተግባራዊ
1) Despite any other provi-
83. Sirna Taaksii Eleektroonikii Hojii ስለማድረግ
sions of this Proclamation,
Irra Oolchuu 1) በዚህ አዋጅ በሌላ አኳኋን የሚደነግግ the Authority may autho-
1) Labsii kana keessatti haala birooti- አንቀጽ ቢኖርም፣ ባለሥልጣ ኑ የሚከተሉት rize the following to be
in keewwatni tumamu jiraatus,
ተግባራት በኮምፕዩተር ሥር ዓት ወይም done electronically through
Abbaan Taayitichaa hojiiwwan ar-
maan gadii karaa sirna kompiiwu- በሌላ ተንቀሳቃሽ የኤሌክትሮኒክስ መሣሪያ
a computer system or mo-
taraatiin yookaan meeshaa eleek- bile electronic device:
አማካኝነት በኤሌክትሮኒክ ዘዴ
tiroonikii socho’u birootiin mala (a) the lodging of an appli-
elekitiroonikiitiin akka raawwata- እንዲከናወኑ ሊፈቅድ ይችላል፦ cation for registration
man hayyamuu ni danda’a. (ሀ) በታክስ ሕግ መሠረት ለመመዝገብ or for a TIN under a tax
(a) Akkaataa seera taaksiitiin ወይም የታክስ መለያ ቁጥር ለማግኘት law;
galmaa’uuf yookaan Waraqaa (b) the filing of a tax dec-
ማመልከቻ ለማቅረብ፤
eenyummeessa taaksii arga- laration or other docu-
chuuf iyyata dhiyeessuuf; (ለ) በታክስ ሕግ መሠረት የታክስ
ment under a tax law;
(b) Akkaataa seera taaksiiti- ማስታወቂያ ወይም ሌላ ሰነድ
in beeksisa taaksii yookaan (c) the payment of tax or
sanada biroo dhiyeessuuf;
ለማቅረብ፤ other amounts under a
(c) Akkaataa seera taaksiitiin ta- (ሐ) በታክስ ሕግ መሠረት ታክስ ወይም tax law;
aksii yookaan kaffaltii biroo ሌላ ክፍያ ለመፈጸም፤
raawwachuuf;
Labsii Lak. 203/2009 Fuula 91 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ (1 Proclamation No. 203/2017 page 91
(d) Akkaataa seera taaksiitiin (መ) በታክስ ሕግ መሠረት የታክስ (d)the payment of a refund
kaffaltii taaksii deebi’u raaw- ተመላሽ ክፍያ ለመፈጸም፤ under a tax law ;
wachuuf; (e) the service of any docu-
(e) Sanada kamiyyuu Abbaan Ta- (ሠ) ባለሥልጣኑ የሚያስተላልፈውን
ments by the Authority ;
ayitichaa dabarsu erguuf; ማንኛውንም ሰነድ ለመላክ፤
(f ) the doing of any other
(f) Akkaataa seera taaksiiti- (ረ) በታክስ ሕግ መ ሠ ረ ት
in raawwatamuu kan qabu act or thing that is re-
yookaan gocha biraa kami- መከናወን የሚኖርበትን ወይም quired or permitted to
yyuu yookaan dhimma akka እዲከናወን የተፈቀደ ሌላ ድርጊት be done under a tax law.
raawwatamuuf hayyamame ወይም ነገር ለማከናወን፡፡ 2) Subject to sub-article (4) of
raawwachuuf. this Article, the Authority
2) የዚህ አንቀጽ ንዑስ አንቀጽ (4)
2) Keewwata kana Keewwata Xiqqaa may direct that a taxpayer
4 jalatti kan tumame akkuma ee- እንደተጠበቀ ሆኖ፣ ባለሥልጣኑ በዚህ
shall do anything referred to
gametti ta’ee, Abbaan Taayitichaa አንቀጽ ንዑስ አንቀጽ (1) የተመለከተውን in sub-article (1) of this Ar-
hojii kamiyyuu Keewwata kana ማንኛውም ተግባ ር የኮምፕዩተር ሥርዓትን ticle electronically through
Keewwata Xiqqaa 1 jalatti tuma-
ወይም ሌላ ተንቀሳቃሽ የኤሌክትሮኒክስ the use of a computer sys-
me sirna kompuuwutaraa yookaan
meeshaa elektiroonikii socho’u መሣሪያን በመጠቀም በኤሌክትሮኒክ ዘዴ
tem or mobile electronic
birootti fayyadamuun mala elek- device.
እንዲፈጽም ታክስ ከፋይን ሊያዝ ይችላል፡፡
troonikiitiin akka raawwatuuf kaf- 3) Subject to sub-article (4) of
falaa taaksii ajajuu ni danda’a. 3) የዚህ አንቀጽ ንዑስ አንቀጽ (4) this Article, the Authority
3) Keewwata kana keewwata xiqqaa እንደተጠበቀ ሆኖ፣ ባለሥል ጣኑ በዚህ may do any thing referred to
4 jalatti kan tumame akkuma ee- አንቀጽ ንዑስ አንቀጽ (1)የተመለከተውን in sub-article (1) of this Ar-
gametti ta’ee, Abbaan Taayitichaa ticle electronically through
ማንኛውንም ተግባር የኮምፕዩተር ሥርዓትን
hojii kamiyyuu Keewwata kana the use of a computer sys-
Keewwata Xiqqaa 1 jalatti tumame ወይም ሌላ ተንቀሳቃሽ የኤሌክትሮኒክስ
tem or mobile electronic
sirna kompiiwutaraa yookaan mee- መሣሪያን በመጠቀም በኤሌክትሮኒክ ዘዴ
shaa eleektrooniksii socho’u biroo device.
fayyadamuun mala eleektirooni-
ሊያከናውን ይችላል፡፡ 4) Sub-articles (2) and (3) of
kiitiin raawwachuu ni danda’a. 4) ታክስ ከፋዩ በኤሌክትሮኒክ ዘዴ this Article shall not apply
4) Kaffalaan taaksii mala eleek- ግንኙነቶችን ለመቀበል ወይም ለማድ ረግ to a taxpayer if the Author-
tiroonikiitiin walquunnamtiiw- የሚያስችለው አቅም እንደሌ ለው
ity is satisfied that the tax-
wan fudhachuuf yookaan taasi- payer does not have the
suuf humna dandeessisu akka hin ባለሥልጣኑ ካመነበት የዚህ አንቀጽ ንዑስ
capacity to receive or
qabne Abbaan Taayitichaa yoo አንቀጽ (2) እና (3) ተፈጻሚ አይሆኑም፡፡ make communications or
amane kan Keewwata kana Keew- 5) በኤሌክትሮኒክ ዘዴ የ ታ ክ ስ payments electronically.
wata Xiqqaa 2 fi 3 jalatti tumame
raawwatiinsa hin qabaatu. ማስታወቂያ የሚያቀርብና ታክስ 5) A taxpayer who files a tax
5) Kaffalaan taaksii mala eleek- የሚከፍል ማንኛውም ታክስ declaration and pays tax
tiroonikiitiin beeksisa taaksii electronically under this
ከፋይ እነዚህን ተግባራት ለማከናወ
dhiyeessuu fi taaksii kaffalu ka- Article shall continue to do
ን በሌላ ዘዴ እንዲጠቀም
miyyuu hojiiwwan kana raaw- so unless otherwise autho-
wachuuf mala birootiin akka ባለሥልጣኑ ካልፈቀደለት በስተቀር በዚሁ rized by the Authority.
fayyadamu Abbaan Taayitichaa ዘዴ መቀጠል ይኖርበታል፡፡
yoo hayyameef malee maluma 84. Due Date for Filing a Doc-
kanaan itti fufuu qaba.
*4. ሰነድን የማቅረቢያ ወይም ታክስ የመክፈያ ጊዜ
ument or Payment of Tax
84. Yeroo Sanadni Itti Dhiyeeffamu
1) If the due date for, filing a
1) የ ታ ክ ስ ማ ስ ታ ወ ቂ ያ ፣
Yookaan Taaksiin Itti Kaffalamu tax declaration, application,
ማመልከቻ፣ማስታወቂያ፣ መግለጫ፣ notice, statement, or other
1) Guyyaa beeksifni taaksii, iyyatni,
beeksifni, ibsi yookaan sanadni ወይም ሌላ ሰነድ የሚቀርብበት ቀን፤ document;
biroon itti dhiyaatu. 2) የታክስ መክፈያ ቀን፤ ወይም 2) Date of the tax payment; or
2) Guyyaa taaksiin itti kaffalamu
yookiin
3) Bu’uura seera taaksiitiin guyyaa 3) በታክስ ሕግ መሠረት ሌላ ማንኛውም 3) Taking any other measure-
tarkaanfiin biroo kamiyyuu itti እርምጃ የሚወሰድበት ቀን፤ቅዳሜ፣ እሁድ ment action under a tax law;-
fudhatamu, Sanbata, Dilbata falls on a Saturday, Sunday,
yookaan guyyaa ayyaana uum- ወይም በኢትዮጵያ የህዝብ በዓል ቀን
or public holiday in Ethiopia,
mata Itoophiyaa irra yoo oole ላይ ከዋለ ሰነዱ የሚቀርብበት ክፍያው
the due date shall be on the
guyyaan sanadichi itti dhiyaatu, የሚፈጸምበ ት ወይም በታክስ ሕግ መሠረት
kaffaltiin itti raawwatamu yookaan following work days.
ሌላ ማንኛውም እርምጃ የሚወሰድበት ቀን
akkaataa seera taaksiitiin guyyaa
tarkaanfiin kamiyyuu itti fudhata- የሚቀጥለው የሥራ ቀን ይሆናል፡፡ 85. Defect Not to Affect Validity
mu guyyaa hojii itti aanu ta’a. of Notices
1) This Article shall apply
*5. ማስታወቂያን ተቀባይነት የማያሳጣ
85. Hir’ina Beeksisa Fudhatama Hin when:
Dhabsiifne ጉድለት (a) a notice of a tax assess-
1) Keewwatni kun raawwatiinsa kan 1) ይህ አንቀጽ ተፈጻሚ የሚሆነው፦ ment or any other docu-
qabaatu: ment has been served on
(ሀ) በታክስ ሕግ መ ሠ ረ ት
(a) Bu’uura seera taaksiitiin
a taxpayer under a tax
beeksisni shallaggii taaksii የተዘጋጀ የታክስ ስሌት ማስታወቂያ
qophaa’e yookaan sanadni law;
ወይም ሌላሰነድ ለታክስ ከፋዩ
biroon kaffalaa taaksichaatiif (b) the notice is, in substance
የተሰጠው ከሆነ፤
kan kenname yoo ta’e; and effect, in conformity
(b) Beeksifni kenname qabiyyee (ለ) የተሰጠው ማስታወቂያ በይዘቱ with, or is consistent with
isaa fi bu’aa isaatiin kaayyoo እና በውጤቱ ማስታወቂያው the intent and mean-
seera taaksii beeksisichi bu’uu- መሠረት ካደረገው የ ታ ክ ስ ing of, the tax law under
ra godhate waliin kan wal- which the notice has been
simuu fi waliigalu yoo ta’ee; fi ሕግዓላማ እና መንፈስ ጋር የሚስማማ
made; and
(c) Kaffalaa taaksii shallaggi- ወይም የተጣጣመ ከሆነ፤ እና
(c) the tax payer assessed, in-
in taaksichaa ilaallatuun, ni (ሐ) የታክስ ስሌቱ የሚመለከተው፣
ilaallataan jedhamee yaada- tended to be assessed, or
mu yookaan beeksisichi ilaal- ይመለከተዋል ተብሎ የሚታሰበው affected by the notice, is
latuun kaayyoo fi hubanoo ወይም ማስታወቂያው የሚመለከተው designated in the notice
waliinii beeksisicha keessatti ታክስ ከፋይ በማስታወቂያው according to common in-
ibsame bu’uura kan godhate tent and understanding.
የተሰየመው የጋራ ዓላማን እና
yoo ta’edha. 2) When this Article applies:
2) Yeroo keewwatni kun raawwatamutti: ግንዛቤን መሠረት አድርጎ ከሆነ ነው፡፡
(a) provided the notice of
(a) Beeksisa shallaggii taaksii 2. ይህ አንቀጽ ተፈጻሚ በሚሆንበት ጊዜ፦ the tax assessment or
yookaan sanada biroo kaffalaa (ሀ) የታክስ ስሌት ማስታወቂያው ወይም other document has been
taaksichaatiif sirnaan akka qa-
qqabu hanga taasifametti tu- ማንኛውም ሌላ ሰነድ ለታክስ ከፋዩ properly served, the no-
maaleen seera taaksii beeksisi- በአግባቡ እንዲደር ሰው እስከተደረገ
tice shall not be affected
chaaf bu’uura ta’e kamiyyuu by reason that any of the
ድረስ ለማስታ ወቂያው መሠረት
hin eegamne jechuun beek- provisions of the tax law
sisicha fudhatama dhabsiisuu; የሆነው የታክስ ሕግ ማንኛውም under which the notice
(b) Foormiin beeksisa shal- ድንጋጌ አልተጠ በቀም በሚል ምክንያት has been made have not
laggii taaksichaa yookaan ማስታወቂ ያውን ተቀባይነት ማሳጣት፤ been complied with;
sanada biroo kamiyyuu hin (b) the notice of the tax as-
(ለ) የታክስ ስሌት ማስታወቂያው ወይም
guutamne jechuun kufaa taa-
sessment or other doc-
sisuu yookaan akka hin ken- ማንኛውም ሌላ ሰነድ ፎ ር
namnetti lakkaa’uu yookaan
ument shall not be
ም አልተሟላም በሚል ውድቅ
akka hin kennamnetti akka quashed or deemed to be
ማድረግ ወይም እንዳልተሰጠ void or voidable for want
lakkaa’amu taasisuu; yookiin
መቁጠር ወይም እንዳልተሰጠ of form; and
እንዲቆጠር ማድረግ፤ እና
(c) Beeksisa shallaggii taaksichaa (ሐ) በታክስ ስሌት ማስታወቂያው (c) the notice of the tax assess-
yookiin sanada biroo kami- ment or other document
ወይም ማንኛውም ሌላ ሰነድ ላይ
yyuu irratti sababa dogongo- shall not be affected by rea-
ra, balleessaa yookaan han- በሚታይ ስህተት፣ ግድፈት ወይም
qina mul’atuutiin fudhatama son of any mistake,defect, or
ጉድለት ምክንያት ተቀባይነት
dhabsiisuun hin dandaa’amu. omission therein.
ማሳጣት፤አይቻልም፡፡
3) Dogoggorichi yookaan ga- 3) A tax assessment shall not be
raagarummichi kaffalaa taaksii 3) ስህተቱ ወይም ልዩነቱ የታክስ voided by reason of:a mistake
beeksifni shallaggii taaksii kenna- ስሌት ማስታወቂያ የተሰጠውን in the tax assessment as to the
meef kan dogongorsu hanga hin
taanetti beeksifni shallaggii taaksi- ታክስ ከፋይ የሚያሳስት እስካልሆነ ድረስ name of the taxpayer assessed,
chaa sababoota armaan gadiitiin የታክስ ስሌት ማስታ ወቂያው በሚከተሉት the description of any income
fudhatama dhabuu hin danda’u:
ምክንያቶች ዋጋ ሊያጣ አይችልም፦
or other amount, or the amount
(a) Sababa dogoggora maqaa of tax charged;
kaffalaa taaksii beeksisa shal- (ሀ) በታክስ ስሌት ማስታወቂያው
(a) any variance between the
laggii taaksichaa keessatti ib- በተጠቀሰው የታክስ ከፋይ ስም፣በተገ
samee, hanga galii yookaan tax assessment and the duly
maallaqa ibsamee yookaan ለጸው የገቢ ወይም የገንዘብ መጠን served notice of the tax as-
hanga taaksii akka kaffalamu ወይም እንዲከፈል በተጠየቀው የታ sessment;
gaafatameetiin; ክስ መጠን ስህተት ምክንያት፤ (b) provided the mistake or
(b) Sababa garaagarummaa shal- variance is not likely to de-
laggii taaksii qophaa’ee fi (ለ) በተዘጋጀው የታክስ ስ ሌ ት
beeksisa shallaggii taaksii kaf- ceive or mislead the taxpay-
እና ለታክስ ከፋዩ በተሰጠው የታክስ
falaa taaksichaatiif kenname er assessed.
ስሌት ማስታወቂያ መካከል በሚታይ
gidduutti mul’atuutiin.
ልዩነት ምክንያት፡፡ 86. Correction of Errors
86. Dogoggoroota Sirreessuu When a notice of a tax assess-
Abbaan Taayitichaa beeksisa Shal-
laggii taaksii yookaan sanada biroo *6. ስህተቶችን ስለማረም ment or other document served
bu’uura seera taaksiitiin kaffalaa ባለሥልጣኑ በታክስ ሕግ መሠረት ለታክስ ከፋዩ by the Authority on a taxpayer
taaksichaatiif kenne dogoggoroo-
የሰጠው የታክስ ስሌት ማስታወቂያ ወይም
under a tax law contains a cler-
ta barreeffamaa, shallggii herregaa ical, arithmetic, or any other
yookiin dogoggora biroo kami- ሌላ ሰነድ በታክስ ሕግ ወይም በጉዳዩ ኩነቶች
error that does not involve a
yyuu taateewwan dhimmichaa ir- ላይ የትርጉም ጥያቄ የማያስነሳ የጽሁፍ፣
ratti gaaffii hiikaa kan hin kaasifne dispute as to the interpretation
yoo kan of-keessatti qabate yoo የሂሳብ ስሌት ወይም ሌላ ማንኛውንም of the law or facts of the case,
ta’utti, Abbaan Taayitichaa dogon- ስህተት የያዘ በሚሆንበት ጊዜ፣ ባለሥ the Authority may, for the pur-
goricha sirreessuuf jecha beeksi- ልጣኑ ስህተቱን ለማረም ሲባል poses of correcting the mistake,
sa shallaggii taaksichaa yookaan amend the assessment or other
sanada biroo guyyaa beeksifni የታክስ ስሌት ማስታወቂያውን ወይም ሌላውን
shallaggii taaksichaa yookaan sa- document any time before the
ሰነድ የታክስ ስሌት ማስታወቂያው ወይም ሰነዱ
nadichi kaffalaa taaksichaatiif itti earlier of 5 (Five) years from the
ለታክስ ከፋዩ ከተሰጠበት ቀን ጀምሮ ባሉት
kenname irraa eegalee waggoota date of service of the notice of
jiran shanan keessatti fooyyessuu 5(አምስት) ዓመታት ውስጥ ማሻሻል ይችላል፡፡ the tax assessment or other doc-
ni danda’a. ument.
Kutaa Kudha Sadii ክፍል አሥራ ሦስት
Boordii Ol’iyyannoo Taaksii የታክስ ይግባኝ ኮሚሽን PART THIRTEEN
87. Hundeeffamaa fi Itti Waamama
*7. የታክስ ይግባኝ ቦርድ ስለማቋቋም እና
TAX APPEAL BORED
Boordii Ol’iyyannoo Taaksii 87. Establishment of Tax Appeal
1) Murtiiwwan ol’iyyatni taaksii ir- ተጠሪነቱ
bored
ratti fudhatamu irratti Boordii 1) የታክስ ይግባኝ በሚባልባቸው ውሳኔዎች
Ol’iyyannoo Taaksii kanaan boo- 1) The Tax Appeal board is hereby
da « Boordii” jedhamee waama- ላይ ይግባኝ የሚሰማ የታክስ ይግባኝ established by this proclama-
mu ol’iyyata dhagahu sadarkaa ቦርድከዚህ በኋላ ቦርድ በመባል የሚጠራ tion to hear appeals against ap-
Naannoo, Godina, Magaalotaa fi በየደረጃው በክልል፤ ዞን፤በከተማ እና pealable decisions at the region
Aanaa irratti Labsii kanaan hun- ,zonal city and woreda level.
deeffameera. በወረዳ በዚህ አዋጅ ተቋቁሟል፡፡
2) Walitti qabaan Boordii sadarkaa 2) የቦርዱ ሰብሳቢ በክልል ደረጃ በክልሉ 2) The chair Person of the board
Naannootti Pireezidaantii Naan- ፕሬዚዳንት፤በዞን ደረጃ በዞን አስተዳደሪ፤ shall be appointed at regional
nichaatiin, sadarkaa Godinaat- level by Presedent of the region,at
ti bulchaa godinaatiin, sadarkaa በከተማ ደረጃ በከንቲባ እና በወረዳ ደረጃ zonal levele by Zonal administra-
Magaalaatti Kantiibaa magaalaati- በወረዳ አስተዳዳሪ ይሾማሉ፡፡ tor ,at city levele city administra-
in, sadarkaa Aanaatti bulchaa aa- 3) ቦርዱ ተጠሪነቱ በክልል ደረጃ tor and at woreda levele woreda
naatiin kan muudamu ta’a. administrator.
ለፕሬዚዳንቱ፤በዞን ደረጃ ለዞን 3) The Board shall be accountable
3) Itti waamamni Boordii sadark-
aa Naannootti Pireezidaantii አስተዳዳሪ፤በከተማ ደረጃ ለከንቲባ እና to the Presedent at regional level
Naannichaatiif, sadarkaa Go- በወረዳ ደረጃ ለወረዳ አስተዳደሪ ይሆናል፡፡
; to Zonal administrator, to the
dinaatti bulchaa godinaatiif, maire and to wored administra-
sadarkaa Magaalaatti Kantiibaa tor as the case may be.
magaalaatiif, fi sadarkaa Aanaatti *8. የቦርዱ አባላት አሿሿም
bulchaa aanaatiif ta’a. 1) የክልሉ ፕሬዝዳንት፣የዞን አስተዳድሪ፣
88. Appointment of Members to the Bored
1) The President of the regional
88. Muudama Miseensota Boordii
የከተማ ከንቲባ እና የወረዳ አስተዳደሪ state, Zone administrator , mu-
1) Pireezidaantii Naannichaa, የቦርዱን ፍላጎት ግምት ውስጥ በማስገባት nicipal administrator , werda
bulchaan godinaa, Kantiibaan አስፈላጊ የሆኑትን አባላት ለቦርዱ
administrator shall appoint the
magaalaa, fi bulchaan aanaa fed- members to the bored as they
hii Boordichaa tilmaama keessa
ይሾማል፡፡ consider necessary having re-
galchuun miseensota barbaachi- ዝርዝሩ በሚወጣ ደንብ ይሆናል፡፡ gard to the needs of the bored.
soo ta’an Boordichaaf ni muuda. The conduct of proceedings by
2) የዚህ አ ን ቀ ጽ
Tarreeffamni isaa Dambiin kan the bored will be decided by reg-
ንዑስ አንቀጽ (3) እንደተጠበቀ ሆኖ፣ ulation to be issued
murtaa’u ta’a.
ከሚከተሉት መስፈርቶች አንዱን 2) Subject to sub-article (3) of this
2) Keewwata kana Keewwatni Xiqqaa
Article, an individual may be
3 akkuma eegametti ta’ee, namni የሚያሟላ ሰው የቦረዱ አባል ሆኖ ሊሾም
appointed as a member to the
ulaagaalee armaan gadii keessaa ይችላል፦ bored if the individual satisfies
tokko guutu miseensa Boordichaa any one of the following:
(ሀ) በታክስ ወይም በንግድ ጉዳዮች ላይ
ta’ee muudamuu ni danda’a : (a) the individual is a lawyer
(a) Ogeessa seeraa dhimmoota ሰፊ ልምድ ያለው የሕግ ባለሙያ፤
with significant experience
taaksii yookiin daldalaa irrat- (ለ) በታክስ ጉዳዮች ላይ ሰፊ ልምድ in tax or commercial matters;
ti muuxannoo bal’aa qabu; (b) the individual has significant
ያለው እና
(b) Nama dhimmoota taaksii ir- experience in tax matters;
ratti muuxannoo bal’aa qabuu (ሐ) ቀደም ሲል የታክስ ሠራተኛ የነበረ
(c) the individual has previously
(c) Nama kana dura hojjetaa taak- እና በታክስ ጉዳዮች ሰፊ ቴክኒካዊና been engaged as a tax officer
sii turee fi dhimmoota taaksii አስተዳደራዊ ልምድ ያለው ሰው፤ with significant technical
irratti muuxannoo teeknikaa fi and administrative experi-
bulchiinsaa bal’aa qabu; (መ) ከቦርዱ ተግባራት ጋር አግባብነት
ence in tax matters;
(d) Beekumsa, muuxannoo ያለው ልዩ ዕውቀት፣ ልም ድ ወይም (d) the individual has special
yookiin ogummaa addaa ho- ክህሎት ያለው ሰው፡፡ knowledge, experience,
jiiwwan Boordichaa waliin or skills relevant to the
rogummaa qabu nama qabu; 3) የሚከተሉት ሰዎች የቦርዱ አባላት
functions of the bored
3) Namoonni armaan gadii miseensa ሆነው አይሾሙም፦ 3. The following individuals shall
Boordichaa ta’anii hin muudaman: (ሀ) በታክስ ሠራተኛነት በማገልገል ላይ not be appointed as a member of
a) Nama hojjetaa taaksii ta’ee the board:
ያለ ሰው ወይም የታክስ ሠራተኛነቱን
tajaajilaa jiru yookiin nama (a) a currently serving tax offi-
hojjetaa taaksii ta’uu erga dhi- ከተወ ሁለት ዓመት ያልሞላው ሰው፣ cer or an individual who has
isee waggaa lama hin guutne; (ለ) ከታክስ ማጭበርበር ወይም ስወራ ceased to be a tax officer for a
b) Taaksii waliin dhahuu yooki- period of less than two years;
ጋር በተገናኘ በታክስ ሕግ መሠረት
in dhoksuu waliin wal qaba- (b) an individual who has been
tee bu’uura seera taaksiitiin ቅጣት የተጣለበትወይም በወንጀል liable for a penalty or con-
nama adabbiin itti kenname ጥፋተኛ የተባለ ሰው፤ victed of an offence under a
yookiin yakkaan balleessaa tax law relating to tax avoid-
jedhame ; ance or evasion;
(c) Bu’uura Labsii Yakkoota Ma- (ሐ) በሙስና ወንጀሎች አዋጅ ወይም (c) an individual who has been
laammaltummaa yookiin በሌላ ሕግ መሠረትበሙስና ወንጀል convicted of a crime of cor-
seera birootiin nama yakka ruption under the Cor-
malaammaltummaatiin bal- ጥፋተኛ የተባለ ሰው፤
ruption Crimes Proclama-
leessaa jedhame; (መ) እዳውን ያልከፈለ የከሰረ ሰው፡ tion or any other law;
(d) Idaa isaa kan hin kaffalle (d) an individual who is an un
4) አንድ የቦርዱ አባል የሥራ ዘመኑ
nama kasaare. discharged bankrupt.
4) Barri hojii miseensa Boordichaa ሦስት ዓመት ሆኖ ለሌላ የሥራ ዘመን
4) A member of the boardd shall be
tokko waggaa 3 (sadii) ta’ee bara እንዲያገለግል በድጋሚ ሊሾም ይችላል፤ appointed for a term of 3 years
hojii biroof akka tajaajilu irra dee- and shall be eligible for re-ap-
5) የአንድ የቦርድ አባል ሹመት የሚቋረጠው፦
biin muudamuu ni danda’a. pointment;
5) Muudamni miseensa Boordii (ሀ) በቅጥር ወይም በሌላ ሁኔታ በታክስ
5) The appointment of an individ-
tokkoo kan addaan citu : ሠራተኛነት ማገልገል ሲጀምር፣ ual as a member of the Board
(a) Qaxarriin yookiin haala bi-
rootiin hojjetaa taaksii ta’ee (ለ) ከታክስ ማጭበርበር ወይም ሥወራ shall terminate if:
tajaajiluu yoo eegalu; ጋር በተገናኘ በታክስ ሕግ መሠረት
(a) the individual becomes em-
(b) Taaksii waliin dhahuu yooki- ployed or engaged as a tax officer;
ቅጣት ከተጣለበት ወይም በወንጀል (b) the individual is liable for a
in dhoksuu waliin wal qaba-
tee bu’uura seera taaksiitiin ጥፋተኛ ከተባለ፤ penalty or convicted of an of-
yoo adabbiin itti kenname (ሐ) በሙስና ወንጀሎች አዋጅ ወይም fence under a tax law relating
yookiin balleessaa jedhame ; to tax avoidance or evasion;
በሌላ ሕግ መሠረት በሙስና
(c) Bu’uura Labsii Yakkoota (c) the individual is convicted of
Malaammaltummaa yooki- ወንጀል ጥፋተኛ ከተባለ፣ a crime of corruption under
in seera birootiin yakka ma- (መ) ከስሮ እዳውን ያልከፈለ ሲሆን፤ the Corruption Crimes Proc-
laammaltummaatiin yoo bal- lamation or any other law;
(ሠ) በአካሉ ላይ ጉዳት መድረሱን አሳውቆ
leessaa jedhame; (d) the individual becomes an
(d) Kasaaree idaa isaa kan hin የጽሑፍ መልቀቂያ ጥያቄ በማቅረብ un discharged bankrupt;
kaffalle yoo ta’e ; ሥራውን ሲለቅ፤ (e) the individual resigns by no-
(e) Gaaffii barreeffamaa hojii gadidhi- tice in writing to the person
(ረ) የሥራ ዘመኑ ሲያበቃ እና በድጋሚ
isuu qaama isa muudeef dhiyees- who assigned him;
see hojii isaa yoo gadidhiise ; ያልተሾመ እንደሆነ፤ ወይም (f) the individual’s term of ap-
(f) Barri hojii isaa yoo xumu- (ሰ) የቦርዱን ሥራ ለመሥራት ባለመቻሉ pointment comes to an end
ramee fi irra deebiin hin and the individual is not re-
muudamne ta’e ; yookiin ወይም በተረጋገጠ የ ሥ ነ - ም ግ ባ ር
appointed as a member of
(g) Hojii Boordichaa hojjechuu ጉድለት ምክንያት በጽሑፍ በሾመው the bored; or the individual
dadhabuu isaatiin yookiin አካል ከሥራው ሲነሳ፡፡ is removed by the person
sababa hir’ina naamusaa mir- who assigned him; by notice
kanaa’eetiin qaama isa muu- 6) ማንኛውም የቦርዱን አባል በዚህ
in writing, for inability to
deen barreeffamaan hojii isaa ክፍልመሠረት ግዴታውን በአግባቡ
perform the duties of office
irraa yoo ka’u ;
6) Miseensi Boordichaa kamiyyuu
ለመወጣትበፈፀመው ድርጊት ወይም or for proven misconduct.
bu’uura Kutaa kanaatiin dirqa- አለማድረግ ምክንያት ምንም ዓይነት ክስ 6) No member of the Board shall
ma isaa bahachuuf sababa gocha be liable to any action or suit for
ሊቀርብበት አይችልም፡፡
raawwateen yookiin raawwachuu any act or omission done in the
dhabuutiin himanni kamiyyuu isa proper execution of the mem-
irratti dhiyaachuu hin danda’u. *9. የይግባኝ ማመልከቻ ber’s duties under this Part.
1) ይግባኝ በሚባልበት ውሳኔ ላይ ይግባኝ
89. Iyyata Ol’iyyannoo 89. Notice of Appeal
1) Murtii ol’iyyatni irratti dhiyaatu ማቅረብ የፈለገ ሰው የውሳኔ ው 1) A person may appeal an appeal-
irratti namni ol’iyyata dhiyees- ማስታወቂያ በደረሰው በ# (በሠላሳ ) able decision by filing a notice
suu barbaadu, beeksisni murti- of appeal against the de-
ቀናት ውስጥ የጸደቀውን ቅጽ በመ ጠቀም
chaa erga isa gahee guyyoota 30 cision with the board in the
(soddoma) keessatti uunkaa mir- በውሳኔው ላይ የይግባኝ ማመልከቻ ለቦርዱ approved form and within 30
kanaa’e fayyadamuun murticha ማቅረብ ይችላል፡፡ (Thirty) days of service of notice
irratti iyyata ol’iyyannoo Boordi- of the decision.
chaaf dhiyeessuu ni danda’a.
2) Iyyatni ol’iyyannichaa ibsa sababa 2) የይግባኝ ማመልከቻው ይግባኝ የቀረበበትን 2) A notice of appeal shall include a
ol’iyyannichi itti dhiyaateef agar- ምክንያቶች የሚያመለክት መግለጫ መያዝ statement of reasons for the appeal.
siisu qabachuu qaba. 3) The board may, on an applica-
3) Boordichi iyyatni barreeffamaa yoo ይኖርበታል፡፡
tion in writing and if good cause
dhiyaatuufii fi sababni quubsaan 3) ቦርዱ የጽሑፍ ማመልከቻ ሲቀርብለት እና
is shown, extend the time for
jiraachuu isaa yoo amanu yeroo አጥጋቢ ምክንያት መ ኖሩን ሲያምን በዚህ
ol’iyyatni itti dhiyaatu Keewwata lodging a notice of appeal under
kana Keewwata Xiqqaa 1 jalatti ib- አንቀጽ ንዑስ አንቀጽ 1 የተመለከተውን sub-article (1) of this Article.
same dheeressuu ni danda’a. የይ ግባኝ ማቅረቢያ ጊዜ ሊያራዝም 4) The procedure for dealing with
4) Iyyatni yeroo ol’iyyatni itti dhi- ይችላል፡፡ applications for an extension of
yaatu akka dheeratuuf dhiyaatu time to file a notice of appeal
4) የይግባኝ ማቅረቢያ ጊዜ እንዲራዘም
sirna itti keessummeeffamu dam- may be issued by a regulation
bii bahuun kan murtaa’u ta’a. የሚቀርብ ማመልከቻ የሚስተ ናገድበት
5) In this Article,“approved form”
5) Kaayyoo Keewwata kanaatiif « ስነ-ሥርዓት በሚወጣ ደንብ ይወሰናል፡፡ means the form approved by
uunkaa mirkanaa’e ” jechuun
5) ለዚህ አንቀጽ ዓላማ “የፀደቀ ቅጽ” ማለት the board for notices of appeal.
uunkaa iyyata ol’iyyannoo Boor-
diidhaan mirkanaa’e jechuudha. በቦርዱ የፀደቀ የይግባኝ ማመልከቻ ቅጽ ነው፡፡
90. Authority to File Documents
90. Boordichaaf Aangoo Sanadoota with the board
(. ለቦርዱ ሰነዶችን የማቅረብ ሥልጣን
Dhiyeessuu 1) The Authority shall, within 30
1) Abbaan Taayitichaa beeksisni 1) ባለሥልጣኑ የይግባኝ ማስታወቂ ያው (Thirty) days of being served
ol’iyyatichaa erga isa gahee በደረሰው በ# (በሠላሳ) ቀናት ውስጥ ወይም with a copy of a notice of ap-
guyyoota 30 (soddoma) keessatti ቦርዱ በፈቀደው ተጨማሪ ጊዜ ውስጥ፦ peal to the board or within
yookiin yeroo dabalataa Boordi- such further time as the board
chi eeyyame keessatti: (ሀ) የይግባኝ ማመልከቻ የቀረበበትን
may allow, file with the bored:
(a) Garagalacha murtii ol’iyyat- ይግባኝ የሚባልበት ውሳኔ ግልባጭ፤
ni itti gaafatame iyyatni (a) the notice of the appealable
(ለ) በዚህ ንዑስ አንቀጽ 1 (ሀ) decision to which the notice
ol’iyyannoo irratti dhiyaatee;
(b) Murtii Keewwata kana Keew- በተጠቀሰው ይግባኝ የሚባልበት of appeal relates;
wata Xiqqaa 1(a) tiin ibsame ውሳኔ ላይ ያልተጠቀሰ ለውሳኔው (b) a statement setting out the
ol’iyyatni itti gaafatame irratti ምክንያት የሆነ መግለጫ፤ reasons for the decision if
kan hin ibsamne ibsa murti- these are not set out in the
(ሐ) ውሳኔውን በይግባኝ ለማየት ለቦርዱ
chaatiif sababa ta’e ; notice referred to in this ar-
(c) Murticha ol’iyyannoon ilaaluuf አስፈላጊ የሆነ ማንኛውንም ሌላ
ticle sub article (a)
sanada biroo kamiyyuu Boor- ሰነድ፤ ለቦርዱ ማቅረብ አለበት፡፡ (c) any other document rele-
dichaaf barbaachisu; Boordi-
chaaf dhiyeessuu qaba.
2) ቦርዱ በዚህ አንቀጽ ንዑስ አንቀጽ (1) (ለ) vant to the board’s review of
2) Boordichi akkaataa Keewwata መሠረት የቀረበው የውሳኔ ምክንያቶች the decision.
kana Keewwata Xiqqaa 1(b) tiin መግለጫ አጥጋቢ ሆኖ ካላገኘው
2) If the board is not satisfied with a
ibsi sababoota murtichaa dhi- statement filed under sub-article
በጽሑፍ ማስታወቂያ ባለሥልጣኑን
yaate quubsaa ta’uusaa yoo arguu (1) (b) of this Article, the board
baate, ibsa dabalataa sababoota በማስታወቂያው በተመለከተው ጊዜ may,by written notice, require
murtichaa ibsan beeksisicha kees- ውስጥ የውሳኔውን ምክንያቶች የሚያ the Authority to file, within the
satti yeroo ibsametti akka dhiy- ብራራ ተጨማሪ መግለጫ time specified in the notice, a
eessu beeksisa barreeffamaatiin further statement of reasons.
Abbaa Taayitichaa ajajuu danda’a. እንዲያቀርብ ሊያዝ ይችላል፡፡
3) If the Boredis of the opinion
3) Boordichi murtii ol’iyyan- 3) ቦርዱ ለይግባኙ አወሳሰን ሌሎች
nichaatiif sanadoota biroo ilaalu- that other documents may be
ሰነዶችን ማየት ጠቃሚ ነው ብሎ
un barbaachisaadha jedhee yoo relevant to an appeal, the Bored
ሲያምን ባለሥልጣኑን በጽሑፍ may,by written notice, require
amanu, sanadoota kana beek-
sisicha keessatti yeroo ibsamet- ማስታወቂያ በማስታወቂያው በተገ ለጸው the Authority to file the docu-
ti akka dhiyeessu beeksisa bar- ጊዜ ውስጥ እነዚህን ሰነዶች እንዲያቀርብ ments with the Bored within the
reeffamaatiin Abbaa Taayitichaa time specified in the notice.
ሊያዝ ይችላል፡፡
ajajuu ni danda’a.
4) Abbaan Taayitichaa bu’uura Kee- 4) ባለሥልጣኑ በዚህ አንቀጽ መሠረት ለቦርዱ 4) The Authority shall give the per-
wwata kanaatiin waraabbii ibsaa ያቀረበውን የማናቸውንም መግለጫ እና son appealing a copy of any state-
yookin sanadaa kamiyyuu Boor- ment or document filed with the
dichaaf dhiyeessee ol’iyyataatiif ሰነድ ቅጅ ለይግባኝ ባዩ መስጠት አለበት፡፡
Board under this Article.
kennuu qaba.
(1. የቦርዱ አሠራር ሥርዓት 91. Proceedings of the Board
91. Sirna Hojimaata Boordichaa
1) Walitti qabaan Boordichaa 1) ሰብሳቢው ከቦርዱ ችሎቶች የአንዱ አባል 1) The chairperson of the board
dhaddachoota Boordichaa kees- በመሆን ያገለግላል፡፡ በይግባኝ የተነሱትን
shall serve as member of one
saa miseensa tokkoo ta’ee tajaajila. of the panels of the Bored. The
ጭብጦች ግምት ውስጥ በማስገባት እንደ
Ijoo dubbiiwwan ol’iyyaannoon chairperson of theBored shall
ka’an tilmaama keessa galchuun አስፈላጊነቱ ይግባኙን ለመስማት አባላት assign a member or members to
akka barbaachisummaa isaatti ይመድባል፡፡ the hearing of an appeal as the
ol’iyyaticha dhagahuuf miseenso- 2) የቦርዱን አሰራር በተመለከተ በሚወጣ chairperson considers appropri-
ta ni ramada. ate having regard to the issues
2) Hojimaatni Boordichaa dambii ደንብ የሚወሰን ይሆናል፡፡
raised by the appeal.
bahuun kan murtaa’u ta’a. 3) ማንኛውም የቦርዱ አባል በሚያየው
2) The conduct of proceedings of
3) Miseensi Boordichaa kamiyyuu
dhimma kamiyyuu ilaalu gocha
ማንኛውም ጉዳይ በአባልነቱ ከሚያከናውነው the Bored issued by regulation.
miseensummaa isaatiin raawwatu ተግባር ጋር ሊጋጭ የሚችል ቁሳዊ፣ 3) A member of the Bored who
waliin kan walitti bu’uu danda’u የገንዘብ፣ ወይም ሌላ ጥቅም has a material, pecuniary, or
faayidaan akaakuu, maallaqaa other interest in any proceeding
ሲኖር ይህንኑ ጥቅም ለሰብሳቢው
yookiin kan biroon yoo jiraate, that could conflict with the prop-
faayidaa kana walitti qabaa Boordi- መግ ልጽ ያለበት ሲሆን ሰብሳቢውም er performance of the member’s
chaatiif beeksisuu kan qabu yoo ta’u, ይህንን ጥቅም በመመዝገብ አባሉ functions shall disclose the in-
walitti qabaan Boordichaas faay- terest to the chairperson who
በይግባኝ ሰሚነት እንዳይሳተፍ ያደርጋል፡፡
idaa kana galmeessuun miseensi- must record the interest, and the
chi ol’iyyannoo dhagahuu keessatti
member shall not takepart in the
akka hin hirmaanne ni taasisa. (2. የቦርዱ ውሳኔ
proceeding.
1) ቦርዱ የቀረበለትን ይግባኝ በዚህ አንቀጽ
92. Murtii Boordichaa
1) Boordichi ol’iyyata dhiyaateef ak- ንዑስ አንቀጽ (5) ወይም (7) በተደነገገው 92. Decision of the Board
kaataa keewwata kana keewwata መሠረት በመስማት ውሳኔ ይሰጣል፡፡ 1) The board shall hear and deter-
xiqqaa 5 yookiin 7tiin tumameen mine an appeal and make a deci-
2) ቦርዱ የይግባኝ ማመልከቻ ከቀረበለት ቀን
dhagahee murtii ni kenna. sion as set out in sub-article (5)
2) Boordichi iyyatni ol’iyyannoo ቀጥለው ባሉት )@ (አንድ መቶ ሃያ) or (7) of this Article.
guyyaa dhiyaateefiitti aanee ቀናት ውስጥ በቀረበው ይግባኝ ላይ ውሳኔ 2) The board shall decide an ap-
guyyoota 120 (dhibbaa fi digda- peal within 120 (One Hundred
ይሰጣል፡፡
ma) jiran keessatti ol’iyyata dhi-
yaate irratti murtii ni kenna. 3) ሰብሳቢው የጉዳዩን ውስብስብነት
Twenty) days after the notice of
3) Walitti qabaan Boordichaa walx- appeal was filed.
ከግምት በማስገባት እና ለፍትህ አሰጣጥ
axiinsa dhimmichaa tilmaama 3) The chairpersonof the board
keessa galchuunii fi kenniinsa አስፈላጊ ሆኖ ሲገኝ ለተከራካሪ ወገኖች may, by notice in writing to the
haqaaf barbaachisaa ta’ee yoo ar- የጽሑፍ ማስታወቂያ በመስጠት parties to an appeal, extend the
game beeksisa barreeffamaa garee የይግባኝ ወሰኛ ጊዜውን ከ% (ከስልሳ) period for deciding the appeal
wal falmitootaatiif kennuun yeroo for a period not exceeding 60
ቀናት ላልበለጠ ጊዜ ሊያራዝመው
murtiin ol’iyyataa itti kennamu (Sixty) days having regard to the
guyyoota 60 (jaatama) yeroo hin ይችላል፡፡
complexity of the issues in the
caalleef dheeressuu ni danda’a. 4) ቦርዱ በዚህ አንቀጽ ንዑስ አንቀጽ( 2) case and the interests of justice.
4) Boordichi daangaa yeroo Keewwa-
ta kana Keewwata Xiqqaa 2 yooki- ወይም (3) የተመለከተውን የጊዜ ገደብ 4) A failure by the board to comply
in 3 jalatti ibsame kabajuu dhabuun ሳያከብር መቅረቱ ቦርዱ የሰጠውን ውሳኔ with sub-article (2) or (3) of this
isaa murtii Boordichi kenne fudha- Article shall not affect the va-
ተቀባይነት ሊያሳጣው አይችልም፡፡
tama dhabsiisuu hin danda’u. lidity of a decision made by the
board on the appeal.
5) Ol’iyyatni dhiyaate shallaggii taak- 5) የቀረበው ይግባኝ የታክስ ስሌትን 5) If an appeal relates to a tax as-
sii kan ilaallatu yoo ta’e, Boordichi: የሚመለከት ከሆነ ቦርዱ፡- sessment, the board may make a
(a) Hanga maallaqaa shallaggii decision to:
(ሀ) በታክ ስስሌቱ የተወሰነውን የገን
taaksichaan murtaa’ee cim- (a) affirm, or reduce, or other-
suu, hir’isuu yookiin shal- ዘብ መጠን ሊያፀናው፣ ሊቀንሰው፣ wise amend the tax assess-
laggicha akkaataa birootiin ወይምስሌቱን በሌላ አኳኋን ment;
fooyyessuu ; yookiin ሊያሻ ሽለው፤ ወይም (b) or remit the tax assessment
(b) Bu’uura qajeelfama kennuutiin to the Authority for re-
(ለ) በሚሰጠው መመሪያ መሠረት እንደገና
irra deebi’ee akka ilaaluuf shal- consideration in accordance
laggii taaksichaa Abbaa Taay- እንዲመለከተው የታክስ ስሌቱን
with the directions of the
itichaatiif deebisuu ni danda’a. ለባለሥልጣኑ ሊመልሰው፤ይችላል፡፡
board.
6) Boordichi ol’iyyata shallaggii ta- 6) ቦርዱ በታክ ስስሌት ላይ የቀረበን ይግባኝ 6) If, in considering an appeal re-
aksii irratti dhiyaate qorachuun
በመመርመር የታክስ ስ ሌቱ ሊጨመር lating to a tax assessment, the
shallaggiin taaksichaa dabalamuu
qaba amantaa jedhu yoo qabaatu ይገባል የሚል እምነት ሲኖረው፣ ቦርዱ board is of the view that the
; Boordichi beeksisa shallaggii ta- የታክስ ስሌቱን ማስታወቂያ በዚህ
amount of tax assessed should
aksichaa akkaataa Keewwata kana be increased, the board shall
አንቀጽ ንዑስ አንቀጽ (5)(ለ) መሠረት
Keewwata Xiqqaa 5 (b) tiin Abbaa remit the tax assessment to the
Taayitichaatiif deebisee ni erga.
ለባለሥልጣኑ መልሶ ይልካል፡፡ Authority in accordance with
7) Ol’iyyatni dhiyaate murtii biroo 7) የቀረበው ይግባኝ፣ ይግባኝ የሚባ ልበትን sub-article (5) (b) of this Article.
ol’iyyannoo irratti dhiyaatu kan ሌላ ውሳኔ የሚመለከት ከሆነ ቦ ር ዱ 7) If an appeal relates to any other
ilaallatu yoo ta’e, Boordichi mur- ውሳኔውን ሊያፀናው፣ ሊያሻሽለው ወይም
appealable decision, the Board
ticha cimsuu, fooyyessuu yookiin may make a decision to affirm,
ሊሽረው ወይም ቦርዱ በሚሰጠው መመሪያ
diiguu yookiin bu’uura qajeelfama vary, or set aside the decision,
Boordichi kennuutiin irra deebi’ee እንደገና እንዲመለከተው ለባለሥልጣኑ or remit the decision to the Au-
akka ilaalu Abbaa Taayitichaatiif መልሶ ሊልከው ይችላል፡፡ thority for reconsideration in ac-
deebisee erguu ni danda’a. 8) ቦርዱ የውሳኔውን ግልባጭ ውሳኔው cordance with the directions of
8) Boordichi garagalcha murtichaa ከተሰጠበት ቀን ጀምሮ ባሉት 7 (ሰባት) the Board .
guyyaa murtichi kennamee ee- 8) The board shall serve a copy of
galee guyyoota 7 (torba) jiran ቀናት ውስጥ ለ እ ያ ን ዳ ን ዱ
the decision on an appeal on
keessatti tokko tokkoo garee wal ተከራካሪ ወገን ይሰጣል፡፡ each party to the appeal within
falmaniif ni kenna. 9) ቦርዱ የሚሰጠው ውሳኔ ውሳኔው 7 (Seven) days of the making of
9) Murtiin Boordichi kennu saba- የተመሠረተባቸውን ምክንያቶች፣ the decision.
boota murtichi irratti bu’uureffate, 9) The board’s decision shall include
መሠረታዊ በሆኑ የፍሬ ነ ገ ር
qorannoo dhimmoota ijoo dubbii the reasons for the decision and
bu’uura ta’aniitiin bu’aa argamee ጉዳዮች ምርመራ የተገኘውን ውጤ ት እና
the findings on material ques-
fi ragaa murtichaaf bu’uura ta’e ለውሳኔው መሠረት የሆነ ውን ማስረጃ tions of fact, and reference to the
yookiin dhimma biroo murtichaaf ወይም ለውሳኔው መሠረት የሆነውን ሌላ evidence or other material on
bu’uura ta’e hammachiisuu qaba.
ነገር ማካተት አለበት፡፡ which those findings were based.
10) Murtiin Boordichi ol’iyyata dhi-
yaateefii irratti kennu guyyaa 0) ቦርዱ በቀረበለት ይግባኝ ላይ 10) The decision of the board on an
murtichi kennamee yookiin የሚሰጠው ውሳኔ ውሳኔው ከተሰ ጠበት
appeal shall come into operation
guyyaa biroo boordichi beeksisa upon the giving of the decision
ቀን ወይም ቦርዱ በውሳኔ ማስታወቂያው
murtichaa keessatti ibse irraa ee- or on such other date as may be
galee kan hojiirra oolu ta’a.
ከተገለጸው ሌላ ቀ ን ጀ ም ሮ specified by the board in the no-
11) Boordichi kaffalaa taaksii ol’iyya- ተፈጻሚ ይሆናል፡፡ tice of the decision.
ta dhiyeesseetiif kan murteesse 01) ቦርዱ ይግባኙን ላቀረበው ታክስ ከፋይ 11) If the decision of the board is in
yoo ta’e, Abbaan Taayitichaa የወሰነለት እንደሆነ፣ባለሥ ልጣኑ ይ ህ ን ን
favor of the taxpayer, the Au-
murtii kana raawwachiisuuf thority shall take such steps as
ውሳኔ ለማስፈጽም የተሻሻለ የታክስ ስሌት
beeksisa shallaggii taaksii fooyya’e are necessary to implement the
kennuu dabalatee akkaataa Kee- ማስታወቂያ መስጠትንም ጨምሮ በዚህ decision, including serving no-
wwata kana Keewwata Xiqqaa አንቀጽ ንዑስ አንቀጽ (8) መሠረት tice of an amended assessment,
8 tiin beeksisni murtii erga isa የውሳኔው ማስታወቂያ በደረሰው " (ሠላሳ) within 30 (Thirty) days of receiv-
qaqqabee guyyaa 30 keessatti ቀናት ጊዜ ውስጥ አስፈላጊ የሆኑትን
ing notice of the decision under
tarkaanfiilee barbaachisaa ta’an sub-article (8) of this Article.
hundaa fudhachuu qaba. እርምጃዎች ሁሉ መውሰድ ይኖርበታል፡፡
93. Bulchiinsa Boordichaa (3. ቦርዱን ስለማስተዳደር 93. Administration of the Board
Walitti qabaan Boordichaa dhim- የቦርዱ ሰብሳቢ የቦርዱን አስተዳደራዊ The chairperson of the board-
moota bulchiinsaa Boordichaa it- shall be responsible for manag-
tigaafatamummaan ni gaggeessa. ጉዳዮች በኃላፊነት ይመራል፡፡
ing the administrative affairs of
94. Gabaasa Waggaa Boordichaa the board.
(4. የቦርዱ ዓመታዊ ሪፖርት
1) Walitti qabaan Boordichaa tok-
koon tokkoo bara baajataatiif 1) የቦርዱሰብሳቢ ለእያንዳንዱ የበጀት ዓመት
94. Annual Report of the Commission
gabaasa dhimmoota Boordichaa የቦርዱን ጉዳዮች የሚ መለከት ሪፖርት 1) The chairperson of the board
ilaallatan ni qopheessa.
2) Akkaataa keewwata kana keewwa- ያዘጋጃል፡፡ shall prepare a report of the affairs
ta xiqqaa 1 tiin gabaasni bara baa- 2) በዚህ አንቀጽ ንዑስ አንቀጽ (1) መሠረት of the bored for each fiscal year.
jatichaatiif qophaa’e barri baajati- ለበጀት ዓመቱ የተዘጋጀው ሪፖርት የበጀት 2) A report under sub-article (1) of
chaa erga xumuramee booda yeroo this Article for a fiscal year shall
ዓመቱ ከተጠናቀቀ በኋላ በሦስት ወራት
baatii 3 keessatti qaama Boordichi be submitted to the concerned
itti waamamuuf ni dhiyaata. ጊዜ ውስጥ ቦርዱ ለተጠሪ ይቀርባል፡፡
bodywithin three months after
Kutaa Kudha Afur the end of the fiscal year.
ክፍል አሥራ አራት
Bakka Bu’oota Taaksii Heyyamni Ken-
namuufii Qabuuf Heeyyama Kennuu ለታክስ ወኪሎች ፈቃድ ስለመስጠት
PART FOURTEEN
95. Heeyyama Bakka Bu’ummaa Ta- (5. የታክስ ወኪልነት ፈቃድ ለማግኘት LICENSING OF TAX AGENTS
aksi Argachuuf Iyyata Dhiyaatu
1) Namni dhuunfaa kamiyyuu tajaa- ስለሚቀርብ ማመልከቻ 95. Application for Tax Agent’s Licence
jila bakka bu’ummaa taaksii ken- 1) ማንኛውም የታክስ ወኪልነት አገል ግሎት 1) An individual, partnership, or
nuu barbaadu waldaan sharikaa ለመስጠት የሚፈልግ ግለሰ ብ፣ የሽርክና company wishing to provide
yookiin Kubbaaniyyaa heeyyam- tax agent services may apply to
ማህበር ወይም ኩባንያ የታክስ ወኪል
ni bakka bu’ummaa taaksii akka the Authority, in the approved
kennamuuf uunkaa mirkana’e ፈቃድ እንዲሰጠውየፀደቀ ቅጽ በመጠቀም
fayyadamuun Abbaa Taayitichatti form, for licensing as a tax agent.
ለባለሥልጣኑ ሊያመለክት ይችላል፡፡
iyyachuu danda’a. 2) In this Part, “tax agent services”
2) ለዚህ ክፍል ዓላማ “የታክስ ወኪልነት
2) Kaayyoo kutaa kanaatiif “tajaajila means:
bakka bu’ummaa taaksii “ jechuun. አገልግሎት” ማለት፦
(a) the preparation of tax declara-
(a) Kaffalaa taaksii bakka bu’uun (ሀ) ታክስ ከፋዩን በመወከል የታክስ tions on behalf of taxpayers;
beeksisa taaksii qopheessu;
(b) Kaffalaa taaksii bakka bu’uun ማስታወቂያ ማዘጋጀት፤ (b) the preparation of notices of ob-
beeksisa komii qopheessu; (ለ) ታክስ ከፋዩን በመወከል የቅሬታ jection on behalf of taxpayers;
(c) Raawwii seerota taaksii ilaal- ማስታወቂያ ማዘጋጀት፤ (c) the provision of advice to
chisee kaffalaa taaksitiif gorsa taxpayers on the applica-
(ሐ) የታክስ ሕጎችን አፈጻጸም በተመለከተ
kennuu; tion of the tax laws;
(d) Abbaa Taayitaa waliin dhim- ለታክስ ከፋዮች ምክር መስጠት፤
moota jiraniif kaffalaa taaksii (d) representing taxpayers in their
(መ) ከባለሥልጣኑ ጋር ለሚኖራቸው
bakka bu’uu; dealings with the Authority;
ጉዳዮች ታክስ ከፋዮችን መወከል፤
(e) Kaffalaa taaksii bakka bu’uun (e) the transaction of any other
Abbaa Taayitaa waliin walitti (ሠ) ታክስ ከፋዮችን በመወከል
business on behalf of tax-
dhufeenya hojii biroo kami- ከባለሥልጣኑ ጋር ማንኛውንም ሌላ payers with the Authority.
yyuu gochuu.
የሥራ ግንኙነት ማድረግ፡፡
96. Bakka Bu’oota Taaksitiif Heeyya- 96. Licensing of Tax Agents
ma Kennuu (6. ለታክስ ወኪሎች ፈቃድ ስለመስጠት 1) The Authority shall issue a tax
1) Abbaan Taayitaa Labsii kana agent’s license to an applicant
keewwata 95 tiin eeyyama bak- 1) ባለሥልጣኑ በዚህ አዋጅ አንቀጽ (5
under Article 95 of this Proc-
ka bu’ummaa taaksii akka ken- መሠረት የታክስ ወኪልነት ፈቃድ
namuuf namni dhuunfaa iyyate lamation who is an individual
እንዲሰጠው ያመለከተ ግለሰብ የታክስ
tajaajila bakka bu’ummaa taaksii when satisfied that the applicant
kennuuf nama gahumsa qabu ወኪልነት አገልግሎት ለመስጠት ብቁ is a fit and proper person to pro-
ta’uu yoo mirkaneeffate heeyya- እና ተስማሚ ሰው መሆኑን ሲያረጋግጥ vide tax agent services.
ma bakka bu’ummaa taaksii ni የታክስ ወኪል ነት ፈቃድ ይሰጠዋል፡፡
kennaaf.
Labsii Lak. 203/2009 Fuula 100 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ ) Proclamation No. 203/2017 page 100
2) Abbaan Taayitichaa Labsii kana 2) ባለሥልጣኑ በዚህ አዋጅ አንቀጽ (5 መሠረት 2) The Authority shall issue a tax
keewwata 95 tiin heeyyama bakka የታክስ ወኪልነት ፈቃድ እ ን ዲ ሰ ጠ ው agent’s license to an applicant
bu’ummaa taaksii akka kennamu under Article 95 of this Proc-
waldaa sharikaa iyyate: ያመለከተ የሽርክና ማህበር፦
lamation that is a partnership
(a) Miseensi waldaa sharikaa (ሀ) በሽርክና ማህበሩ ውስጥ ያለ አባል ወይም
keessa jiru yookiin qaxara- when satisfied that:
ተቀጣሪ የታክስ ወኪልነት አገልግሎት
maan tajaajila bakka bu’um- (a) a partner in, or employee of,
maa taaksii kennuuf gahaa ለመስጠትብቁ እና ተስማሚ መሆኑን፤ the partnership is a fit and
ta’uu; fi እና proper person to provide tax
(b) Tokkoon Tokkoo miseensa (ለ) እያንዳንዱ የሽርክና ማህበር አ ባ ል agent services; and
Waldaa Sharikaa amala gaarii fi (b) every partner in the part-
naamusaa kan qaban ta’uu yoo መልካም ጠባይና ሥነ-ምግባር ያለው
mirkaneeffate bakka bu’um- መሆኑ ሲያረጋግጥ የታክስ ወኪልነት
nership is of good charac-
maa eeyyama taaksii ni kenna. ter and integrity.
ፈቃድ ይሰጠዋል፡፡
3) Abbaan Taayitaa akkaataa Labsii 3) The Authority shall issue a tax
kana keewwata 95 tiin heeyya- 3) ባለሥልጣኑ በዚህ አዋጅ አንቀጽ (5 መሠረት agent’s license to an applicant
ma bakka bu’ummaa taaksii akka የታክስ ወኪልነት ፈቃድ እንዲሰጠው ያመለከተ under Article 95 of this Procla-
kennamu kubaaniyyaa iyyate. ኩባንያ፦ mation that is a company when
(a) Qaxaramaan Kubbaaniyaa tajaa-
(ሀ) የኩባንያው ተቀጣሪ የታክስ ወኪልነት satisfied that:
jila bakk bu’ummaa taaksii ken-
nameef kennuuf gaha tahuun; (a) an employee of the company is
አገልግሎት ለመስጠት ብቁ እና ተስማሚ
(b) Tokkoon tokkoo daayirek- a fit and proper person to pro-
መሆኑን ፤እና
tarri kubbaaniyyaa, hojii vide tax agent services; and
gaggeessaa fi raawwataa ho- (ለ) የኩባንያው እያንዳንዱ ዳይሬክተር፣ (b) every director, manager,
jii biroo Abbaan Taayitichaa ሥራ አስኪያጅ እና ሌላስራ አስፈጻሚ and other executive officer
amala gaarii fi naamusa kan of the company is of good
ባለሥልጣን መልካምጠባይና ሥነ-
qabu ta’uu yoo mirkaneessu
bakka bu’ummaa eeyyama ta- ምግባር ያለው መሆኑን፤ሲያረጋግጥ character and integrity.
aksii ni kenna. የታክስ ወኪልነት ፈቃድ ይሰጠዋል፡፡
4) The Regulation may provide
4) Dambiin bu’uura labsii kanaati- guidelines for determining when
4) በዚህ አዋጅ መሠረት የሚወጣውደንብ የታክስ
in ba’u bakka bu’ummaa taaksii a person is fit and proper to pro-
kennameefiitiin tajaajila kennuuf ወኪልነት አገልግሎት ለመስጠት የሚያመልክት vide tax agent services.
namni iyyatu gahumsa kan qabu ሰውብቁ እና ተስማሚ መሆኑን ለመወሰን 5) The Authority shall provide an
ta’uu isaa murteessuuf kan gar- applicant under Article 97 of
የሚረዱ ጠቋሚ መሥፈርቶችን ይደነግ ጋል፡፡
gaaran ulaagaalee akka agrsiiftu-
utti gargaaran ni tuma. 5) ባለሥልጣኑ በዚህ አዋጅ አንቀጽ (7 this Proclamation with notice,
5) Abbaan Taayitichaa iyyataa Labsii in writing, of the decision on
ለተጠቀሰው አመልካች ውሳኔውን በጽሑፍ
kana keewwata 97 jalatti caqasameef the application.
ያሳውቃል፡፡
murticha barreeffamaan ni beeksisa. 6) A license issued to a tax agent
6) Heeyyamni bakka bu’ummaa 6) የታክስ ወኪልነት ፈቃድ ከተሰጠበት ጊዜ shall remain in force for three
guyyaa kennamee calqabee wag- ጀምሮ ለሦስት ዓመታት የሚጸናሲሆን፣ years from the date of issue and
gaa sadiif kan turu yoo ta’u ak-
በዚህ አዋጅ አንቀጽ (7 መሠረት ሊታደስ may be renewed under Article
kaataa Labsii kana Keewwata 97
tiin haareffamuu danda’a. ይችላል፡፡
97 of this Proclamation.
7) Abbaan Taayitichaa tarree namoo- 7) The Authority may, from time to
7) ባለሥልጣኑ የታክስ ወኪልነት ፈቃድ
ta bakka bu’ummaa taaksii ken- time, publish, in such manner as
neefii karaa mijataa ta’een yeroo የሰጣቸውን ሰዎች ዝርዝር አመቺ ሆኖ ባገኘው
the Authority determines, a list
yeroon ifa gochuu ni danda’a. መንገድ በየጊዜው ይፋ ሊያደርግ ይችላል፡፡ of persons licensed as tax agents.
8) Bakka bu’ummaan heeyyama taak- 8) የታክስ ወኪልነት ፈቃድ የሙያ ፈቃድ 8) A tax agent license is a profes-
sii heeyyama ogummaa ta’uu isaati-
in heeyyamni bakka bu’ummaa ta- በመሆኑ የታክስ ወኪልነት ፈቃድ የተሰጠው sional license and a tax agent can
aksii namni kennameef heeyyamni ሰው የንግድ ሥራ ፈቃድ ተሰጥቶት እንደሆነ carry on business as a tax agent
hojii daldaalaa kennameef yoo only if the tax agent has been is-
ሥራውን የሚሠራው በታክስ ወኪልነት
ta’e hojichi kan hojjatamu bakka sued with a business license.
bu’ummaa taaksitiin qofa. ብቻ ይሆናል፡፡
Labsii Lak. 203/2009 Fuula 101` አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ )1 Proclamation No. 203/2017 page 101
97. Heeyyama Bakka Bu’ummaa Ta- (7. የታክስ ወኪልነት ፈቃድ ስለማደስ 97. Renewal of Tax Agent’s Li-
aksii Haaromsuu 1) የታክስ ወኪልነት ፈቃድ የተሰጠው ሰው cense
1) Namni bakka bu’ummaan taaksii 1) A tax agent may apply to the
heeyyammni kennameef heeyya- ፈቃዱ እንዲታደስለት ለባለሥልጣኑ
Authority for the renewal of
michi akka haaromfaamuuf Ab- ማመልከት ይችላል፡፡
the tax agent’s license.
baa Taayitichaatti iyyachuu qaba. 2) በዚህ አንቀጽ ንዑስ አንቀጽ(1)
2) Iyyanni akkaataa Keewwata kana 2) An application under
Keewwata Xiqqaa 1tiin dhiiyatu: መሠረት የሚቀርብ ማመልከቻ፦ sub-article (1) of this Arti-
(a) Bu’uura uunka mirkanaa’e; fi (ሀ) በጸደቀው ቅጽ መሠረት፤ እና cle shall be:
(b) Yeroon tajaajilaa heeyyamni (ለ) የታክስ ወኪልነት ፈቃድ የአገልግሎት (a) in the approved form;
bakka bu’ummaa taaksii ken- and
ጊዜ ባበቃ በ 21 ( በ ሃ ያ
nameef xummuramee guyyaa (b) filed with the Authority
21 keessatti yookiin yeroo አንድ) ቀናት ውስጥ ወይም
within 21 (Twenty-one)
kana irra dheeratu Abbaan ባለሥልጣኑ በሚፈቅደው days of the date of expi-
Taayitichaa heeyyamu kees-
ከዚህ በዘገየ ጊዜ ውስጥ፤ መቅረብ ry of the tax agent’s li-
satti dhiyeesutu irraa eegama.
3) Namni heeyyama bakka bu’um- ይኖርበታል፡፡ cense or such later date
maa taaksii kennameef haaldu- 3) የታክስ ወኪልነት ፈቃድ የተሰጠው ሰው
as the Authority may al-
reewwan Labsii kana keewwata low.
በዚህ አዋጅ አንቀጽ (6 የተመለከቱትን
96 jalatti ibsaman guutee hanga 3) The Authority shall renew
itti fufetti keewwata kana keew- ቅድመ ሁኔታዎች አሟልቶ እስከቀጠለ the license of a tax agent
wata Xiqqaa 1tiin nama heeyyam- ድረስ በዚህ አንቀጽ ንዑስ አንቀጽ (1) who has applied under
ichi akka haaromsamuuf iyyateef ፈቃዱ እንዲታደስለት ያመለከተን ሰው sub-article (1) of this Arti-
Abbaan Taayitaa heeyyama bak- cle if the tax agent contin-
ka bu’ummaa taaksii heeyyamni የታክስ ወኪልነት ፈቃድ ባለሥልጣኑ
ues to satisfy the conditions
kennameef ni haaromsaaf. ያድስለታል፡፡
4) Heeyyamni bakka bu’ummaa for licensing in Article 96.
4) የታክስ ወኪልነት ፈቃድ ከታደሰበት ቀን 4) The renewal of a tax agent’s
taaksii heeyyamni guyyaa haar-
omfamee eegalee waggaa sadiif ጀምሮ ለሦስት ዓመታት የሚፀና ሲሆን፣ license shall be valid for
kan turu yoo ta’u bu’ura labsii ka- በዚህ አንቀጽ መሠረት ለተጨማሪ ጊዜያት three years from the date of
naatiin guyyaa dabalataatiif har- ሊታደስ ይችላል፡፡ renewal and can be further
omsamuu ni danda’a. renewed in accordance with
5) ባለሥልጣኑ በዚህ አንቀጽ ንዑስ አንቀጽ
5) Abbaan Taayitaa akkaataa Keew- this Article
wata kana Keewwata Xiqqaa 1tiin ( 1) መሠረት ፈቃዱ እንዲታደስለት
5) The Authority shall provide
heeyyamni akkaa haaromsamuuf ለጠየቀ አመልካች በማመልከቻው ላይ an applicant under sub-ar-
qaamni gaafate iyyata irratti
murtee kenname barreeffamaan
ስለተሰጠው ውሳኔ በጽሁፍ ያሳውቃል፡፡ ticle (1) of this Article with
beeksisa. notice, in writing, of the de-
(8. የታክስ ወኪልነት አገልግሎቶች ላይ
cision on the application.
98. Daangaa Tajaajiloota Bakka
ስለሚኖር ገደብ
Bu’ummaa Taaksii heeyyamni 98. Limitation on Providing
Kennameef Irra Jiru 1) የዚህ አንቀጽ ንዑስ አንቀጽ(2) Tax Agent Services
1) Tumaan Keewwata kana Keew- እንደተጠበቀ ሆኖ፣ የታክስ ወኪል 1) Subject to sub-article (2) of
wata Xiqqaa 2 akkuma eegamet- ነት ፈቃድ ከተሰጠው ሰው በስተ ቀር this Article, no person, oth-
ti ta’ee nama heeyyamni bakka er than a licensed tax agent,
bu’ummaan taaksii kennameefi- ማንም ሰው በክፍያ የታክስ
shall, for a fee, provide tax
in ala namni kamiyyuu kaffaltiin ወኪልነት አገልግሎት መስጠት አይችልም፡፡
tajaajila bakka bu’ummaa taaksii agent services.
kennuu hin danda’u.
Labsii Lak. 203/2009 Fuula 102 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ )2 Proclamation No. 203/2017 page 102
2) Tumaan Keewwata kana Keew- 2) የዚህ አንቀጽ ንዑስ አንቀጽ (1) ድንጋጌ 2) Sub-article (1) of this Article
wata Xiqqaa 1 Labsii kana keew- shall not apply to a person who
በአንቀጽ (5 (2)(ሀ) ለታክስ ወኪልነት
wata 95 Keewwata Xiqqaa 2(a)tiin is a licensed advocate acting in
hiikaa tajaajila bakka bu’ummaa አገልግሎት በተሰጠው ትርጉም ከተካተቱት
the ordinary course of his pro-
taaksii heeyyamni kennameefiif አገልግሎቶች ውጪ በመደበኛ የሙያ
fession providing tax agent ser-
kennameen tajaajilota hammat- አገልግሎቱ ሂደት የታክስ ወኪልነት
amaniin alatti deemsa tajaajila vices other than services speci-
አገልግሎት በሚሰጥ የጥብቅና ፈቃድ
ogummaa idilee isaatiin tajaajila fied in Article 95 sub article (2)
ያለው ሰው ላይ ተፈጻሚ አይሆንም፡፡ (a) of the definition of “tax agent
bakka bu’ummaa taaksii heeyyam-
ni kennameefiitiin kennu nama services”.
heeyyama abukaatummaa qabu (9. የታክስ ወኪልነት ፈቃድ ስለመሰረዝ
irratti raawwatinsa hin qabaatu. 1) የታክስ ወኪልነት ሥራውን ለማቋረጥ 99. Cancellation of Tax Agent’s License
የፈለገ የታክስ ወኪል ነት ፈቃድ 1) A licensed tax agent shall notify
99. Heeyyama Bakka Bu’ummaa Ta- the Authority, in writing, within
aksii Haquu. የተሰጠው ሰው ሥራ ውን ከማቋረጡ
7(Seven) days prior to ceasing
1) Namni heeyyamni bakka bu’um- በፊት በ7 (በሰባት) ቀናት ውስጥ ይህንኑ
maa kennameef hojii bakka to carry on business as a tax
ለባለሥልጣኑ በጽሑፍ ማሳወቅ አለበት፡፡
bu’ummaa taaksii addaan kutuuf agent.
2) የታክስ ወኪልነት ፈቃድ የተሰጠው ሰው
barbaade hojichi dhaabachuun 2) A licensed tax agent may apply
ለዘለቄታው በታክስ ወኪልነት መሥራት to the Authority, in writing, for
dura guyyaa torba keessatti Ab-
baa Taayitaa barreeffamaan beek- ካልፈለገ የታክስ ወኪልነት ፈቃዱ cancellation of the tax agent’s li-
sisuu qaba. እንዲሰረዝለት ለባለሥልጣኑ በጽሑፍ cense when the tax agent no lon-
2) Namni heeyyama bakka bu’um- ማመልከት ይችላል፡፡ ger wishes to be a licensed tax
maa taaksii kennameef itti fufin- 3) ባለሥልጣኑ ከሚከተሉት በአንዱ ምክንያት agent.
saan bakka bu’ummaa taaksitiin 3) The Authority shall cancel the li-
የታክስ ወኪልነት ፈቃድ መሰረዝ አለበት፦
hojjachuu yoo hin barbaanne
(ሀ) የታክስ ወኪሉ ባለሥልጣኑን cense of a tax agent when any of
heeyyama bakka bu’umaa taaksii
akka haqamuuf AbbaaTaayitichaa በሚያሳምን ሁኔታ ይህ ሊሆን
the following applies:
barreeffamaan gaafachuu qaba. (a) a tax declaration prepared
የቻለው በእርሱ ፈቃድ ወይም
3) Abbaan Taayitaa kan armaan and filed by the tax agent is
ቸልተኝነት ም ክ ን ያ ት
gadii keessaa sababa tokkoon false in any material partic-
አለመሆኑን ካ ላ ረ ጋ ገ ጠ
heeyyama bakka bu’ummaa taak- ular, unless the tax agent es-
sii haquu qaba: በስተቀር ፈቃድ በተሰጠው የታክስ tablishes to the satisfaction
(a) Bakka bu’aan taaksii haala Ab- ወኪል ተዘጋ ጅቶ የቀረበ የታክስ of the Authority that this
baa Taayitaa amansisuun ta’uu ማስታወቂያበማንኛውም መሠረታዊ was not due to any willful or
kan danda’e heeyyama isaatiin
ጉዳይ ሀሰት ሆኖ ሲገኝ፤ negligent conduct of the tax
yookiin sababa of-eeggannoo
gochuu dhabuun akka hin ta- (ለ) የታክስ ወኪልነት ፈቃድ የተሰጠው agent;
ane yoo mirkaneesse malee ሰው ፈቃዱን ለማግኘት የሚጠየቁ (b) the tax agent ceases to satisfy
beeksisa taaksii bakka bu’aa የሚያስፈልጉ የብቃት መስፈርቶችን the conditions for licensing
taaksii heeyyama kennameef- ይዞ መቀጠል ሳይችል የቀረ
as a tax agent, or the Au-
itiin dhiyaate haala kaminuu thority is satisfied that the
እንደሆነ ወይም ባለሥልጣኑ የታክስ
soba ta’ee yoo argame; tax agent has committed
(b) Namni bakka bu’ummaan ወኪሉ ሙያዊ የሥነ-ምግባር ጉድለት
professional misconduct;
taaksii heeyyamni kenna- ፈጽሟል ብሎ ሲያምን፤
(c) the tax agent has ceased to
meef heeyyama argachuuf (ሐ) የታክስ ወኪሉ የታክስ ወኪልነት
carry on business as a tax
ulaagawwan gahaa ta’an qa- ሥራውን መሥራት ሲያቆም፣
batee itti fufuu kan hin dan- agent including, in the case
deenye yoo ta’e yookiin Ab-
እንዲሁም የታክስ ወኪሉ ኩባንያ of a company or partner-
baan Taayitaa bakka bu’aan ወይም የሽርክና ማህበር ሲሆን ship, when the company or
taaksii hir’ina naamusa የኩባንያው ወይም የሽርክና ማህበሩ partnership has ceased to
ogummaa agarsiisera jedhee ህልውና ሲያከትም፤ exist;
yoo itti amane;
(c) Bakka bu’aan taaksii hojii bakka (መ) የታክስ ወኪልነት ፈቃድ የተሰጠው (d) the tax agent has applied
bu’ummaa taaksii yoo dhaabe; for cancellation of the tax
ሰው ፈቃዱ እንዲሠረ ዝለት በዚህ
akkasuma bakka bu’aan taaksii
Kubbaaniyaa yookiin waldaa አንቀጽ ንዑስ አንቀጽ (2) መሠረት
agent’s license under sub-ar-
sharikaa yoo ta’uu; jiraachuun ticle (2) of this Article;
ማመልከቻ ሲያቀርብ፤
kubbaanichaa yookiin waldaan (e) the license of the tax agent
sharikaa yoo dhabatu; (ሠ) የታክስ ወኪሉ የፈቃድ አገልግሎት has expired and the agent
(d) Namni heeyyamni bakka bu’uma ጊዜ ሲያበቃ እና የታክስ ወኪሉ has not filed an application
taaksii kennameef heeyyamichi
akka haqamu bu’ura Keewwata ፈቃዱ እንዲታደስለት በዚህ አዋጅ for renewal of the license
kana Keewwata Xiqqaa 2tiin iyyata አንቀጽ (6 መሠረት ማመልከቻ
under Article 96 of this
yoo dhiyeessu ; Proclamation.
ሳያቀርብ ሲቀር፡፡
(e) Yeroon Tajaajilla heeyyama 4) The Authority shall serve notice,
bakka bu’ummaa taaksii xum- 4) ባለሥልጣኑ የታክስ ወኪሉ ፈቃድ የተሠረዘ in writing, of a decision to cancel
muramuu fi heeyyamni bakka
bu’ummaa taaksii akka haar-
መሆኑን የሚገልጽ የጽሑፍ ማስታወቂያ the licence of a tax agent.
effamuf akkaataa labsii kana ለታክስ ወኪሉ መስጠት አለበት፡፡ 5) The cancellation of the license
keewwata 96 iyyata osoo hin 5) የታክስ ወኪልነት ፈቃድ መሠረዝ of a tax agent shall take effect on
dhiyeessiin yoo hafe. the earlier of:
4) Abbaan Taayitaa heeyyamni bak- የሚፀናው፦
(a) the date the tax agent ceases
ka bu’ummaa taaksii kan haqame (ሀ) የታክስ ወኪሉ የታክስ ወኪልነት
ta’uu beeksisa barreeffamaa bakka to carry on business as a tax
ሥራውን መሥራት ካቆመበት ቀን፤ agent; or
bu’aa taaksitiif kennuu qaba.
5) Heeyyamni bakka bu’ummaa taak- ወይም (b) 60 (Sixty) days after the tax
sii haquun kan mirkanaa’u: (ለ) ፈቃዱ የተሰረዘ መሆኑን የሚገልፀው agent has been served with
(a) Bakka bu’aan taaksii hojii bak- notice of the cancellation.
ka bu’ummaa taaksii hojjachuu ማስታወቂያ ለታክስ ወኪ ሉ ከተሰጠ
guyyaa dhaabe; yookiin 6) Despite anything in any tax law,
ከ% (ከስልሳ) ቀናት በኋላ፤ከሁለቱ
(b) Beeksisa heeyyamni isaa if the Authority is of the opinion
ቀድሞ ከሆነበት ቀን ጀምሮ ይሆናል፡፡ that a person who is a licensed
kan haqame ta’uu ibsu bak-
ka bu’aa taaksii heeyyamni 6) በሌላ ማንኛውም የታክስ ሕግበሌላ ሁኔታ tax agent has committed profes-
kennameetiif erga kennamee የተደነገገ ቢኖርም፣ ባለሥልጣኑ የታክስ sional misconduct, the Authori-
guyyoota 60 booda.
6) Seera taaksii biroo kamiiniyyuu haa- ወኪልነት ፈቃድ የተሰጠው ማንኛውም ሰ ty shall report the misconduct to
la addaatiin kan tumame jiraatus; the licensing authority respon-
ው ሙያዊ የሥነ-ምግባር ጥሰት ፈፅሟል
Abbaan Taayitaa eeyyama bakka sible for issuing business licens-
bu’ummaa taaksii namni kennameef ብሎ ሲያምን ይህንን የሥነ-ምግባር ጥሰት
es.
kamiyyuu naamusa ogummaa dar- የታክስ ወኪል ነት ፈቃድ ለተሰጠው ሰው
buun raawwateera jedhee yoo amane
darbinsa naamusa ogummaa kana
የንግድ ፈቃድ ለመስጠት ኃላፊነት ላለው PART FIFTEEN
nama heeyyamni bakka bu’umaa ta- ባለሥልጣን፤ሪፖርት ያደርጋል፡፡ ADMINISTRATIVE, CRIMINAL
aksii kennameef eeyyama daldaalaa PENALTIES, AND
kennuuf Abbaan Taayitaa Itti gaafat- REWARDS
amummaa qabuuf gabaasa ni taasisa. ክፍል አሥራ አምስት
SUB PART ONE
አስተዳደራዊ፣ የወንጀል ቅጣቶች እና ሽልማቶች GENERAL PROVISIONS
Kutaa Kudha Shan
Adabbiiwwan Bulchiinsaa FI Yakkaa FI ንኡስ ክፍል አንድ 100.General Provisions Relating to
Badhaasawwan ጠቅላላ ድንጋጌዎች Administrative and Criminal Li-
Kutaa Xiqqaa Tokko ). አስተዳደራዊ ቅጣቶችንና የወንጀል abilities
Tumaalee Waliigalaa
100. Adabbiiwwan Bulchiinsa fi Itti ኃላፊነቶችን የሚመለከቱጠቅላላ ድንጋጌዎች
gaafatamummaa Yakkaa Tumaaw-
wan Waliigalaa Ilaallatu
1) Gochaa tokko raawaachuuf 1) አንድን ድርጊት መ ፈ ጸ ም 1) Where an act or omission entails
yookiin raawwachuu dhabuun both administrative and crimi-
ወይም አለመፈጸም አስተዳደራዊ ቅጣት
adabbii bulchiinsaa fi itti gaafat- nal liabilities at the same time,
amummaa yakkaa kan hordofsi- እና የወንጀል ኃላፊነት የሚያስከ ትል the person committing the
su yeroo ta’utti namni badicha በሚሆንበት ጊዜ ጥፋቱን የፈጸመው ሰው offence shall not be relieved
raawwate adabbii bulchiinsaa from criminal liability by the
adabamuun itti gaafatamummaa
አስተዳደራዊ ቅጣት መቀጣቱ የወንጀል mere fact that he is held ad-
yakkaa hin hambisu. ተጠያቂነቱን አያስቀርም፡፡ ministratively liable.
2) Kaffalaan taaksii kamiyyuu adab- 2) A taxpayer who is assessed for an
2) ማንኛውም ታክስ ከፋይ አስተዳደራዊ
administrative penalty or prose-
biin bulchiinsaa kan irratti darbe ቅጣት የተጣለበት እና/ወይም የወንጀል cuted for a criminal offence shall
fi yookiin himanni yakkaa kan not be relieved from liability to
irratti dhiyaate dirqama taaksii ክስ የቀረበበት መሆኑ መክፈል የሚገባውን
pay any tax due.
kaffaluu hin hambisu. ታክስ የመክፈል ግዴታውን አያስቀርም፡፡
CHAPTER TWO
Kutaa Xiqqaa Lama ADMINISTRATIVE PENALTIES
Adabbiiwwan Bulchiinsaa ምዕራፍ ሁለት 101.Penalties Relating to Registration
101. Adabbiiwwan Galmeessaa Fi አስተዳደራዊ ቅጣቶች and cancellation of registration
Haqinsa Waliin Wal qabatan 1) Subject to the other administra-
)1. ከምዝገባ እና ስረዛ ጋር የተያያዙ ቅጣቶች
1) Adabbiiwwan bulchiinsaa biroon tive penalties imposed by this
Labsii kanaan ibsaman akkuma 1) በዚህ አዋጅ የተመለከቱት ሌሎች proclamation, a person who
eegamanitti ta’ee; namni kami- አስተዳደራዊ ቅጣቶች እንደጠበቁ ሆነው fails to apply for registration as
required under this Proclama-
yyuu taaksii kaffaluuf galmaa’uu ማንኛውም ሰው በታክስ ከፋይነት tion shall be liable for a penalty
osoo qabuu kan hin galmoofne of 25% of the tax payable by the
መመዝገብ ሲገባው ያልተመዘገበ እንደሆነ
yoo ta’e, guyyaa galmaa’uun irra person for the period commenc-
tureeirraa eegalee hanga yeroo መመዝገብ ከነበረበት ጊዜ ጀምሮ ለምዝገባ
ing on the date that the person
galmeedhaaf iyyateetti yookiin እስካመለከተበት ወይም በባለሥል was required to apply for regis-
hanga yeroo kaka’umsa Abbaa ጣኑ አነሳሽነት እስከ ተመዘገበበት ቀን
tration and ending on the date
Taayitichaatiin galmaa’etti guyyaa that the person files the applica-
jiru keessatti taaksii kaffaluu qabu ድረስ ባለው ጊዜ ውስጥ መክፈል ያለበትን tion for registration or the per-
% 25 adabbii ni kaffala. ታክስ !5%(ሃያ አምስት በመቶ) ቅጣት son is registered on the Authori-
2) Kaffalaan Taaksii taaksii akkataa ty’s own motion.
ይከፍላል፡፡ 2) Where there is no tax payable
keewwata kana keewwata Xiqqaa
1tiin kaffalu kan irra hin jirre 2) በዚህ አንቀጽ ንዑስ አንቀጽ (1) የተጠቀሰው by the tax payer mentioned in
sub-article (1) of this article, the
yoo ta’e guyyaa galmaa’uun irraa ታክስ ከፋይ የሚከፍለ ው ታክስ የሌለ
tax payer shall pay a penalty of
jirurraa eegalee hanga guyyaa እንደሆነ መመዝገብ ነበረበት ጊዜ ጀምሮ Birr 1,000 (One Thousand Birr)
galmaa’eetti tokkoon tokkoo ji’a for each month or part thereof
እስከተመዘ ገበበት ቀን ድረስ ላለው ለእያንዳ
jiruuf yookiin guyyaa walakkaa from the day on which he should
ji’aatiif yoo ta’e adabbii qarshii ንዱ ወር ወይም የወሩ ከፊል ለሆነ ጊዜ have been registered to the day
1,000.00(kuma tokko)ni kaffala. ብር 1ሺ(አንድሺ ብር) ቅጣት ይከፍላል፡፡ of his actual registration
3) Akkaataa Keewwata kana Keew- 3) Where the penalty to be im-
3) በዚህ አንቀጽ ንዑስ አንቀጽ(1)
wata Xiqqaa 1tiin adabbiin bu’u posed pursuant to sub-article
keewwata kana keewwata Xiqqaa መሠረት የሚጣለው ቅጣት በ ዚ ህ (1) of this article is less than the
2tiin adabbii bu’uu gadi yoo አንቀጽ ንዑስ አ ን ቀ ጽ ( 2 )
penalty to be imposed pursuant
ta’e keewwanni kun keewwanni to sub-article (2) of this article,
xiqqaan 2 raawwatinsa ni qabata.
ከሚጣለው ቅጣት ያነሰ እንደሆነ የዚህ the penalty in sub-article (2) of
አንቀጽ ንዑስ አንቀጽ(2)ተፈጻሚ ይሆናል፡፡ this article shall apply.
4) Namni kamiyyuu bu’ura Labsii 4) በዚህ አዋጅ በተደነገገው መሠረት 4) A person who, without reason-
kana keessatti tumameen sababa ማንኛውም ሰው ያለ በቂ ምክንያት able excuse, fails to apply for
gahaa tokko malee galmeen akka cancellation of registration as re-
haqamuuf kan iyyate yoo ta’e gal- ምዝገባ እንዲሰረዝለት ያላመለከተ እንደሆነ quired under this Proclamation
meen akka haqamuuf iyyachuun ምዝገባው እንዲሰረዝለት ማመልከት shall be liable for a penalty of
guyyaa irra jiraatuu eegalee gal- ከነበረበት ቀን ጀምሮ ምዝገባው እንዲሰረዝ birr 1,000 (One Thousand Birr)
meen akka haqamuuf haga guyyaa for each month or part thereof
ibsameetti yookiin kaka’umsa እስካመለከተበት ቀን ወይም በባለሥልጣኑ for the period commencing on
Abbaa Taayitaatiin galmeen haga አነሳሽነት ምዝገባው እስከተሠረዘበት ቀን the date that the person was re-
guyyaa haqameetti tokkoon tok- quired to apply for cancellation
ድረስ ለእያንዳንዱ ወር ወይም የወሩ ከፊል
koo ji’aa yookiin guyyaa walakkaa of registration and ending on the
ji’aa ta’eef qarshii 1,000.00(kuma ለሆነ ጊዜ ብር 1ሺ (አንድ ሺ ብር) ቅጣት date that the person files the ap-
tokko)adabbii ni kaffala. ይከፍላል፡፡ plication for cancellation or the
person’s registration is cancelled
102.Adabbii Sanada Qabachuu on the Authority’s own motion.
Dhabuun Kennamu )2. ሰነዶችን ባለመያዝ የሚጣል ቅጣት
1) Tumaan Keewwata kanaa keew- 1) የዚህ አንቀጽ ንዑስ አንቀጽ ( 2 ) 102.Penalty for Failing to Maintain
wata Xiqqaa 2 akkuma eegametti Documents
ta’ee; bu’ura seera taaksitiin sanada እንደተጠበቀ ሆኖ፣ በታክስ ሕግ መሠረት
1) Subject to sub-article (2) of this
qabachuun irraa eegamu kami- መያዝ የሚጠበቅበትን ማንኛውንም ሰነድ Article, a taxpayer who fails
yyuu kaffalaan taaksii bu’ura seera ያልያዘ ታክስ ከፋይ በታክስ ሕጉ መሠረት to maintain any document as
taaksiitiin bara taaksii sanada qa- equired under a tax law shall be
bachuun irra jiratun taaksii kaffa- ሰነ ዱ መያዝ በነበረበት የታክስ ዘመን
liable for a penalty of 20% of the
luun irra jiraatu 20%(dhibbeentaa መክፈል ያለበትን ታክስ !% (ሃያ በመቶ) tax payable by the taxpayer un-
digdama) adabbii ni kaffala. ቅጣት ይከፍላል፡፡ der the tax law for the tax period
2) Kaffalaan taaksii bu’ura keewwata to which the failure relates.
kana keewwata xiqqaa 1tiin sana- 2) በዚህ አንቀጽ ንዑስ አንቀጽ (1) መሠረት 2) If no tax is payable by the tax-
da qabachuun irra jiraatu yoo hin ሰነድ መያዝ ሲኖርበት ያልያዘ ታክስ ከፋይ payer for the tax period to which
qabanne bara sanadicha qabachu- ሰነዱን መያዝ በነበረበት የታክስ ዘ መ ን the failure referred to in sub-ar-
un irra jiru taaksiin kaffalu kan ticle (1) of this Article relates,
hin jirre yoo ta’e: መክፈል የሚኖርበት ታክስ የሌለ እንደሆነ፦ the penalty shall be:
(a) Gibira galiitiif yoo ta’e kaffalaan (ሀ) ለገቢ ግብር ሲሆን ታ ክ ስ (a) birr 20,000 (Twenty Thou-
taaksii sanada herregaa bara sand Birr) for each taxyear
ከፋዩ የሂሳብ ሰነድ ላልያዘበት
taaksii tokkoon tokkoo hin that the taxpayer fails to
qabanneef qarshii 20,000.00 ለእያንዳንዱ የታክስ ዘመን ብር maintain documents for the
(kuma digdama); yookiin !ሺ(ሃያ ሺ ብር)፤ ወይም purposes of the income tax;
(b) Taaksii kan biroo kamiyyuu (b) or birr 2,000 (Two Thousand
(ለ) ለሌላ ማንኛውም ታክስ ሲሆን ታክስ
yoo ta’e Kaffalaan taaksii sana- Birr) for each tax period that
da herregaa bara taaksii hin ከፋዩ የሂሳብ ሰነድ ላልያ ዘበት the taxpayer fails to main-
qabaneef qarshii 2,000.00 የታክስ ዘመን ብር 2ሺ ( ሁለት ሺ tain documents for the pur-
(kuma lama) adabbii ni kaffala. poses of any other tax.
ብር)፤ቅጣት ይከፍላል፡፡
3) Bu’ura keewwata kana keewwta 3) Where the penalty to be im-
xiqqaa 1tiin adabbiin bu’u ak- 3) በዚህ አንቀጽ ንዑስ አንቀጽ (1)መሠረት posed pursuant to sub-article
kaataa Keewata kana Keewwata የሚጣለው ቅጣት በዚህ አንቀጽ ንዑስ (1) of this article is less than the
xiqqaa 2tiin adabbii bu’ura kan penalty to be imposed pursuant
xiqqaatu yoo ta’e keewwanni kun አንቀጽ(2) ከሚጣለው ቅጣት ያነሰ እንደሆ ነ የዚህ
to sub-article (2) of this article,
keewwanni xiqqaan 2 raawwatin- አንቀጽ ንዑስ አንቀጽ (2) ተፈጻሚ ይሆናል፡፡ the penalty in sub-article (2) of
sa qabaata. 4) የዚህ አንቀጽ ንዑስ አ ን ቀ ጽ this article shall apply.
4) Keewwata kana Keewwanni 4) Without prejudice to sub-arti-
Xiqqaan 1,2 fi 3 akkuma eegamet- (1)፣ (2) እና (3) እንደተጠበቁ ሆነው፣
cles (1), (2) and (3) of this Ar-
ti ta’ee kaffalaan taaksii kamiyyuu ማንኛውም ታክስ ከፋ ይ ከሁለት ዓመት ticle, the licensing authority re-
waggaa lamaa oliif sanada herre- በላይ የሂሣብ ሰነድ ካልያዘ ለታክስ ከፋዩ sponsible for issuing business
gaa yoo hin qabanne qaamni kaf- licenses, shall on notification by
falaa taaksitiif eeyyama daldaalaa የንግድ ፈቃድ የሰጠው አካል ከባለ the Authority, cancel the busi-
kenne beeksisa Abbaa Taayitaa ሥልጣኑ በሚቀርብለት ማስታወቂያ ness license of a taxpayer who
irraa kennamuun heeyyama dal- መሠረት የታክስ ከፋዩን የንግ ድ fails to maintain documents for
daalaa kaffalaa taaksii ni haqa. more than 2 years.
ፈቃድ ይሰርዛል፡፡
5) Kaffalaan taaksii sadarkaa “A” 5) በዚህ አዋጅ አንቀጽ 09 ንዑስ አንቀጽ 5) A Category ‘A’ taxpayer who
yeroo Labsii kana keewwata 19 fails to retain documents for
(2) ለተወሰ ነው ጊዜ ድረስ ሰነዶችን
Keewwata Xiqqaa 2 jalatti ibsa- the period specified in Arti-
meef sanadoota osoo hin qabatiin ይዞ ሳያቆይ የቀረ የደረጃ ‘ሀ’ ታክስ
cle 19 (2) shall be liable for a
yoo hafe adabbii qarshii 50,000.00 ከፋይ ብር $ሺ (ሃምሳ ሺ ብር) ቅጣት
(kuma shantama) ni kaffala. penalty of birr 50,000 (Fifty
ይከፍላል፡፡ Thousand Birr).
6) Kaffalaan taaksii sadarkaa
“B”Labsii Gibira Galii keewwata 6) በገቢ ግብር አዋጅ አንቀጽ "4 ንኡስ 6) A Category ‘B’ taxpayer who
34 keewwata xiqqaa 4 tiin wag- አንቀጽ(4) ለተወሰነው ጊዜ ድረስ ሰነዶችን fails to retain documentsfor
gaa 2’f (lamaaf) sanadoota osoo the period specified in Arti-
ይዞ ሳያቆይ የቀረ የደረጃ ‘ለ’ ታክስ
hin qabatiin yoo hafe qarshii cle 34 sub article (4) of the
20,000.00(kuma digdama) adab- ከፋይ ብር ! ሺ (ሃያ ሺ ብር) ቅጣት
Income Tax Proclamation
bii ni kaffala. ይከፍላል፡፡
for two years shall be liable
103.Adabbii Lakkoofsa Eenyum- for a penalty of birr 20,000
meessaa Kaffalaa Taaksii Waliin )3. ከታክስ ከፋይ መለያ ቁጥር ጋር የተገናኘ (Twenty Thousand Birr).
Wal Qabate ቅጣት
1) Bu’uura seera taaksii irratti tu- 103. Penalty in Relation to
1) የታክስ ሕግ በሚደነግገው መሠረት
mameen kaffalaan taaksichaa TINs
lakkoofsa eenyummeessaa isaa የታክስ ከፋይ መለያ ቁጥሩን በታክስ
1) A taxpayer who fails to
nagahee taaksii irratti, yaadannoo ደረሰኝ፣ በታክስ ዴቢት ወይም ክሬዲት state their TIN on a tax in-
deebiitii yookiin kireediitii taak-
sii irratti, beeksisa taaksii irratti ማስታወሻ፣በታክስ ማስታወቂያ፣ ወይም voice,tax debit or credit note,
yookiin kaffalaan taaksii sanada በሌላ በማንኛውም ሰነድ ላይ ሳይገልጽ tax declaration, or any other
biroo kamiyuu irratti osoo hin የቀረ ታክስ ከፋይ የታክስ ከፋይ መለያ document as required under
ibsiin yoo hafe tokkoo tokkoo a tax law shall be liable for a
ቁጥር ባልተገለጸበት በእያንዳንዱ ሰነድ ብር
sanada lakkoofsi eenyummeessaa penalty of birr 3,000 (Three
kaffala taaksii hin ibsamne irrat- 3ሺ (ሦስት ሺ ብር) ቅጣት ይከፍላል፡፡
Thousand Birr) for each fail-
ti adabbii qarshii 3,000.00 (kuma 2) የዚህ አዋጅ አንቀጽ 06 ”›<e አንቀጽ (6) ure.
sadii) ni kaffala.
2) Haalli Labsiin kun Keewwatni 16 ተፈጻሚ ከሚሆንበት ሁኔታ በስተቀር፣ 2) Except when Article 16 sub
Keewwatni Xiqqaan 6 irratti raaw- ማንኛውም ታክስ ከፋይ፦ article (6) of this Proclama-
watiinsa qabaatu yoo jiraate malee, (ሀ) የታክስ ከፋይ መለያ ቁጥሩን
tion applies,a taxpayer shall
kaffalaan taaksii kamiyyuu: be liable for a penalty of birr
ሌላ ሰው እንዲጠቀም በት የሰጠ
(a) Lakkoofsa eenyummeessaa 10,000 (TenThousand Birr) if
taaksii isaa namni biroo akka እንደሆነ፤ ወይም the taxpayer:
ittii fayyadamu kan kenne (ለ) የሌላ ሰው ታክስ ከፋይ መለያ (a) provides their TIN for
yoo ta’e; yookiin
ቁጥር የተጠቀመ እንደሆነ፤ use by another person; or
(b) Lakkoofsa eenyummeessaa ta-
aksii nama biroo kan fayyadame ብር 0ሺ (አስር ሺ ብር) ቅጣት (b) uses the TIN of another
yoo ta’e;adabbii qarshii 10,000.00 person
ይከፍላል፡፡
(kuma kudhan) ni kaffala. 3) If the pecuniary advantage
3) በዚህ አንቀጽ ንዑስ አንቀጽ
3) Sababa gochoota Keewwata kana obtained by the taxpay-
Keewwata Xiqqaa 2(a) yookiin (2) (ሀ) ወይም (ለ) በተጠቀሱት er or another person as re-
(b) jalatti caqasamaniin faayidaan ድርጊቶች ምክንያት ታክስ ከፋዩወይም sult of conduct referred to
maallaqaa kaffalaan taaksichaa in sub-article (2) (a) or (b)
ሌላ ሰው ያገኘው የገንዘብ ጥቅም
yookiin namni biroo argate qar-
shii 10,000.00 (kuma kudhan) ከብር 0ሺ(አስር ሺ ብር)የሚበልጥ
of this Article exceeds birr
kan caalu yoo ta’e, hangi adabbii 10,000 (Ten Thousand Birr)
ከሆነ የሚከፍለው የገንዘብ ቅጣት
maallaqaa kaffalu faayidaa argate the penalty shall be equal to
waliin wal qixa ta’a. መጠን ካገኘው ጥቅም ጋር እኩል the pecuniary advantage ob-
ይሆናል፡፡ tained by the taxpayer.
104.Beeksisa Taaksii Tursiisanii Dhiyees- )4. የታክስ ማስታወቂያ ዘግይቶ ማቅረብ 104. Late Filing Penalty
suun Adabbii Hordofsiisu 1) A person who fails to file a tax
ስለሚያስከትለው ቅጣት
1) Kaffalaan taaksii yeroo seeraan declaration by the due date shall
murtaa’e keessatti dirqama isaa hin 1) በሕግ በተወሰነ ጊዜ ውስጥ የታክ ስ ማስታወቂያ be liable for a late filing penal-
bane tokkoon tokkoo yeroo taak- ግዴታውን ያልተወጣ ታክስ ከ ፋ ይ ty of 5 % of the unpaid tax for
sii tureef yookiin yeroo gar-tokkee ለዘገየበት ለእያንዳንዱ የታክስ ጊዜ ወይም each tax period or part thereof
ta’eef taaksii hin kaffalamne adabbii to which the failure relates, pro-
ከፊል ለሆነው ጊዜ ያልተከፈለውን ታክስ
%5 (dhibbeentaa shan) hanga %25 vided that the penalty to be so
(dhibbeentaa digdamii shan) guu- 5%(አምስት በመቶ) !5%(ሃያ አምስት imposed shall not exceed 25% of
tutti ni kaffala. በመቶ) እስኪሞላ ድረስ ቅጣት ይከፍላል፡፡ the unpaid tax.
2) Namni yeroo herrega jalqabaa 2) The penalty to which a tax pay-
2) ለመጀመሪያው የሂሣብ ጊዜ ወይም ከፊል
yookiin gar-tokkee ta’eef beeksisa er is liable for non-filing of tax
taaksii hin dhiyeessine akkaataa ለሆነው ጊዜ የታክስ ማስታወቂያ ያላቀረበ declaration for the first tax peri-
Keewwata kana Keewwata Xiqqaa ሰው በዚህአንቀጽ ንዑስ አንቀጽ (1) ድን ጋጌ od or part thereof under sub-ar-
1 jalatti tumameen adabbiin kaffalu መሠረት የሚከፍለው ቅጣትከብር $ሺ (ሃምሳ ticle (1) of this article shall not
qarshii 50,000.00 (kuma shantama) exceed 50,000 birr (Fifty Thou-
ሺ ብር) አይ በልጥም፡፡
caaluu hin qabu. sand Birr).
3) Raawwii keewwata kanaatiif jecha 3) ለዚህ አንቀጽ አፈጻጸም ያልተከፈለ ታክስ ነው 3) For the purpose of this article,
taaksii hin kaffalamne kan jedha- የሚባለው በታክስ ማስታወቂያ ላይ መታየት unpaid tax means the difference
mu garaagarummaa beeksisa taak- between the amount of tax that
በነበረበት እና ታክሱ መከፈል ባለበት ቀን
sii irratti mul’achuu qabuu fi taaksii should have been entered in the
guyya taaksichi kaffalamuu qabu በተከፈለው ታክስ መካከል ያለው ልዩነት ነው፡፡ tax declaration and the tax paid
gidduu jirudha. 4) በማናቸውም ሁኔታ የሚጣለው ቅጣት on the due date.
4) Adabbii haala kamiiniyyuu buu- ቀጥለው ከተመለከቱት ከዝቅተኛው ያነሰ 4) The penalty to be imposed shall
famu kanneen armaan gaditti ib- under no circumstance be less
አይሆንም፦
saman keessaa isa xiqqaadhaa gadi than the lowest of the following:
ta’uu hin qabu: (ሀ) ብር 0\ ሺ (አሥር ሺ ብር)፤ a. birr 10,000 (Ten Thousand Birr);
a) Qarshii 10,000.00 (kuma kudhan); (ለ) በታክስ ማስታወቂያ ላይ መመልከት b. 100% of the amount tax that
b) Hanga taaksii beeksisa taaksii should have been entered in
ከነበረበት የታክስ መጠን )%(መቶ
irratti mul’achuu qabuu %100 the tax declaration.
(dhibbeentaa dhibba). በመቶ)፡፡ 5) Not withstanding the provi-
5) Kan Keewwata kanaan ibsame ji- 5) በዚህ አንቀጽ የተመለከተው ቢኖርም ታክስ sions of this article, where the
raatus, kaffalaan taaksichaa taaksi- ከፋዩ በታክስ ጊዜው ሊከፍል የሚገባው ታክስ tax payer has no tax to pay for
in yeroo taaksichaatti kaffalu kan a tax period, he shall be liable
የሌለ እንደሆነ፣ የታክስ ማስታወቂያ ሳያ
hin jirre yoo ta’e, beeksisa taaksii for a penalty of birr 10,000 (Ten
osoo hin dhiyeessiin tokkoon tok- ቀርብ ለዘገየበት ለእያንዳንዱ የታክስ ጊዜ ብር Thousand Birr) for each tax pe-
koo yeroo taaksii tureetiif adabbii 0ሺ (አሥር ሺ ብር) ቅጣት ይከፍላል፡፡ riod to which the non-filing of
qarshii 10,000.00 (kuma kudhan) tax declaration relates.
ni kaffala.
)5.ታክስን ዘግይቶ መክፈል የሚያስከትለው ቅጣት 105. Late Payment Penalty
105.Taaksiin Turee Kaffalamu Adabbii 1) ማንኛውም ታክስ ከፋይ በታክስ ክፈያ ጊዜው 1) A taxpayer who fails to pay tax by
Hordofsiisu ውስጥ ታክስ ሳይከፍል ከቀረ ለዘገየበት ጊዜ፦ the due date shall be liable for the
1) kaffalaan taaksii kamiyyuu yeroo following late payment penalties:
(ሀ) ለአንድ ወር ወይም የወሩ ከፊል
kaffaltii taaksii keessatti taaksiii osoo (a) 5% of the unpaid tax that
hin kaffaliin yoo hafe, yeroo tureef: ለሆነው ጊዜ ባልተከፈለው ታክስ ላይ remains unpaid at the expi-
(a) Taaksii yeroo ji’a tokkoo yooki- 5%(አምስት በመቶ)፤እና ration of one month or part
in walakkaa ji’aa ta’uuf hin kaf- thereof after the due date; and
(ለ) ከዚያ በኋላ ለዘገየበት ለእያንዳንዱ
falamne irratti %5 (dhibbeen- (b) an additional 2% of the
taa shan); fi ወር ወይም የወሩ ከፊል ለሆነው ጊዜ amount of the unpaid tax
(b) Taaksii sanaan booda tureef yeroo ባልተከፈለው ታክስ ላይ ተጨማሪ 2% for each month or part of a
ji’a tokkoo yookiin gar-tokkee ji’aa (ሁለት በመቶ)፤ ቅጣት ይከፈላል፡፡ month thereafter to the extent
ta’uuf hin kaffalamne irratti daba- that the tax remains unpaid.
lataan %2 (dhibbeentaa lama)ad-
abbii ni kaffala.
2) Hangi adabbbii bu’uura keewwata 2) በዚህ አንቀጽ መሠረት የ ሚ ጣ ለ ው 2) The amount of penalty assessed
kanaatiin buufamuu idaa taaksii የቅጣት መጠን ከዋናው የታክስ ዕዳ under this Article shall not ex-
ijoo caaluu hin qabu. ceed the amount of the tax lia-
3) Taaksii kaffalamuu hin qabne irr- መብለጥ የለበትም፡፡
bility to which it relates.
ratti adabbiin osoo hin kaffalami- 3) መከፈል በማይገባው ታክስ ላይ ሳይከፈል 3) Late payment penalty paid by
in turuun buufame akkaataa በዘገየበት የተጣለ ቅጣት በዚህ አዋጅ a taxpayer shall be refunded to
Labsii kana Keewwata 52 Kee-
አንቀጽ $2 ”®<e አንቀጽ (4) መ ሠረት the taxpayer in accordance with
ww Xiqqaa 4 tiin kaffalaa taaksi-
chaatiif ni deebi’a. Article 57 sub article (4) of this
ለታክስ ከፋዩ ይመለሳል፡፡
4) Keewwatni kun Labsii kana kee- Proclamation to the extent that
4) ይህ አንቀጽ የዚህ አዋጅ አንቀጽ )7 the tax to which the penalty re-
wwata 107 ilaalchisee taaksiin hin
kaffalamne raawwatiinsa hin qabu. በሚመለከተው ያልተከፈለ ታክስ ላይ lates is found not to have been
ተፈጻሚ አይሆንም፡፡ payable.
106.Taaksii Herrega Kaffalamu Irraa 4) This Article shall not apply when
Hir’ifamee Hafu Waliin Wal Qa- Article 106 of this Proclamation ap-
batee Adabbii Kennamu )6.ከተከፋይ ሂሣብ ላይ ተቀንሶ ከሚከፈል plies in relation to the unpaid tax.
1) Bu’uura Labsii Gibira Galii jalatti ታክስ ጋር በተገናኘየሚጣል ቅጣት
tumameen namni herrega kaffal- 106. Withholding Tax Penalties
amu irraa taaksii hir’isee Abbaa 1) በገቢ ግብር አዋጅ በተደነገገው መሠረት
Taayitichaatiif dabarsuu qabu ka- ከተከፋይ ሂሣብ ላይ ታክስ
1) A person who fails to withhold
miyyuu, taaksii osoo hin hir’isiin tax or, having withheld tax fails
ቀንሶ ለባለሥልጣኑ ማስተላለፍ ያለበት to pay the tax to the Authority,
hafe yookiin hir’isee Abbaa Taay-
itichaatiif kan hin dabarsine % 10 ማንኛውም ሰው ሳይቀንስ የቀረው ወይም as required under the Income
adabbii ni kaffala. ቀንሶ ለባለሥልጣኑ ያላስተላለፈውን ታክስ Tax Proclamation shall be liable
2) Keewwatni kun Keewwatni 0%(አሥር በመቶ) ቅጣት ይከፍላል፡፡
for a penalty of 10% of the tax to
Xiqqaan 1 dhaabbataaf raawwa- be withheld or actually withheld
tiinsa yeroo qabaatutti, bu’uura 2) የዚህ አንቀጽ ንዑስ አንቀጽ ( 1 )
but not transferred to the Au-
Keewwata Xiqqaa kanaatiin ad- ለድርጅት ተፈጻሚ በሚሆንበት ጊዜ፣ thority.
abbii buufamu irratti dabalataan 2) When sub-article (1) of this Ar-
በዚሁ ንዑስ አንቀጽ መሠረት ከሚጣለው
hojii gaggeessaan dhaabbatichaa,
ticle applies to a body and in
shuumiin herregaa ol’aanaan ቅጣት በተጨማሪ የድርጅቱ ሥራ
yookiin hojjetaan dhaabbatichaa addition to the penalty imposed
አስኪያጅ፣ዋና የሂሳብ ሹም ወይም ታክስ
biroo kamiyyuu taaksiin hir’ifa- under that sub-article, the man-
mee hafuu akka qabuu fi taaksiin ተቀንሶ መያዝ እንዳለበትና የተያዘውም ager of the body, chief accoun-
qabames kaffalamuu akka qabu ታክስ መከፈ እንዳለበት የማረጋገጥ tant, or any other officer of the
mirkaneessuuf itti gaafatamum- ኃላፊነት ያለበት ማንኛውም ሌላ የድርጅቱ body responsible for ensuring
maa qabu kamiyyuu tokkoon the withholding and payment of
tokkoon isaanii adabbii qarshii ሠራተኛ እያንዳንዳቸው ብር 2ሺ (ሁለት
withholding tax shall be liable
2,000.00 (kuma lama) ni kaffalu. ሺህ ብር) ቅጣት ይከፍላሉ፡፡ for a penalty of birr 2,000 (Two
3) Yeroo Labsiin Gibira Galii kee- 3) የገቢ ግብርአዋጅ አንቀጽ (1 Thousand Birr) each.
wwatni 91 raawwatiinsa itti qa-
ተፈጻሚ በሚሆንበት ጊዜ አቅራ ቢውና 3) When Article 91 of the Income
baatutti dhiyeessaa fi bitataan
tokkoon tokkoon isaanii adab- Tax Proclamation applies, both
ገዥው እያንዳንዳቸው ብር !ሺ (ሃያ ሺ
bii qarshii 20,000.00 (kuma dig- the supplier and purchaser shall be
ብር)ቅጣት ይከፍላሉ፡፡ liable for a penalty of birr 20,000
damaa) ni kaffalu.
4) Bu’uura Labsii Gibira Galii Kee- 4) በገቢ ግብርአዋጅ አንቀጽ ( 1 (Twenty Thousand Birr) each.
wwata 91 tiin taaksii herrega kaf- መሠረትከተከፋይ ሂሣብ ላ ይ 4) A person, who, with the
falamu irraa hir’ifamee kaffalamu intention of avoiding with-
ተቀንሶ የሚከፈልን ታክስ ለማስቀ ረት
hambisuuf yaaduun bu’uura Kee- holding tax under Article 91 of
wwata kanaatiin nama herrega በማሰብ በዚህ አንቀጽ መሠ ረት ከተከፋይ the Income Tax Proclamation,
kaffalamu irraa taaksii hir’isee ሂሣብ ላይ ታክስ ቀንሶ መክፈል ግዴታ refused to supply goods or ser-
kaffaluuf dirqama qabuuf namni vices to a person who is obliged
meeshaawwan yookiin tajaajilaw- ላለበት ሰው ዕቃዎችን ወይም አገልግሎቶችን
to withhold tax under that Arti-
wan dhiyeessuuf heeyyamamaa ለማቅረብ ፈቃደኛ ያልሆነ ሰው ብር
hin taane adabbii qarshii 10,000.00 cle shall be liable for a penalty of
0ሺ(አሥር ሺ ብር) ቅጣት ይከፍላል፡፡
(kuma kudha) ni kaffala. birr 10,000 (Ten Thousand Birr).
107.Taaksii Dabalata Qabeenyaa )7.ከተጨማሪ እሴት ታክስ ጋር የተያያዙ 107. Value Added Tax Penalties
Waliin Wal Qabatee Adabbiiw- 1) A person who fails to apply for
ቅጣቶች
wan Kennaman registration as required under
1) Bu’uura Labsii Taaksii Dabalata 1) በተጨማሪ እሴት ታክስ አዋጅ መሠረት
the Value Added Tax Proclama-
Qabeenyaatiin namni Taaksii Da- ለተጨማሪ እሴት ታክስ መመዝገብ tion shall be liable for a penalty of
balata Qabeenyaatiif galmaa’uuf birr 2,000 (Two Thousand Birr)
ያለበት ሰው ሳይመዘገብ የቀረ እንደሆነ፣
dirqama qabu osoo hin galmaa’iin for each month or part thereof
yoo hafe, guyyaa galmaa’uun irra መመዝገብ ከነበረበት ቀን ጀምሮ
for the period commencing on
ture irraa eegalee hanga guyyaa ለመመዝገብ እስካመለከተበት ቀን ወ ይ ም the date that the person was re-
galmaa’uuf iyyateetti yookiin
በባለ ሥልጣኑ አነሳሽነት እስከተመዘገበበ quired to apply for registration
hanga guyyaa kaka’umsa Abbaa
and ending on the date that
Taayitichaatiin galmaa’eetti tok- ት ቀን ድረስ ላለው ለእያንዳንዱ
koon tokkoo ji’aa jiruuf yookiin the person files the application
ወር ወይም የወሩ ከፊል ለሆነው ጊዜ ብር for registration or the person
yeroo gar-tokkee ji’aa ta’eef adab-
bii qarshii 2,000.00 (kuma lama) 2ሺ (ሁለት ሺ ብር) ቅጣት ይከፍላል፡፡ is registered on the Authority’s
ni kaffala. 2) በዚህ አንቀጽ ንዑስ አንቀጽ (1) መሠረት
own motion.
2) Akkaataa Keewwata kana Kee- 2) In addition to the penalty im-
ከሚጣለውቅጣት በተጨማሪ፣ ንዑስ posed under sub-article (1) of
wwata Xiqqaa 1 tiin adabbii bu-
ufamu irratti dabalataan, nama አንቀጹ ተፈጻሚ የሚሆንበት ሰው this Article, a person to whom
Keewwatni Xiqqaan kun irrat- መመዝገብ ከነበረበት ቀን ጀምሮ that sub-article applies shall also
ti raawwatiinsa qabaatu guyyaa be liable for a penalty of 100% of
ለመመዝገብ እስካመ ለከተበት ቀን ወይም
galmaa’uun irra ture irraa ee- the amount of value added tax
galee hanga guyyaa galmaa’uuf በባለሥልጣኑ አነሳሽነት እስከተመዘገበበት payable on taxable transactions
iyyateetti yookiin hanga guyyaa ቀን ድረስ ባለው ጊዜ ውስጥ made by the person during the
kaka’umsa Abbaa Taayitichaatiin period commencing on the day
በፈጸመው የተጨማሪ እሴት ታ ክ ስ
galmaa’eetti yeroo jiru keessatti on which the person was re-
bittaa fi gurgurtaa taaksiin daba- የሚከፈ ልበት ግብይት ላይ ሊከፈል ይገባ quired to apply for registration
lata qabeenyaa irratti kaffalamu- የነበረውን የተጨማሪ እሴት ታክስ ) % and ending on the date that
un irra ture raawwate irratti taak- the person files the application
sii dabalata qabeenyaa kaffalamu (መቶ በመቶ) ቅጣት ይከፍላል፡፡
for registration or the person
adabbii %100 (dhibbeentaa dhib- 3) በዚህ አንቀጽ ንዑስ አ ን ቀ ጽ is registered on the Authority’s
ba) ni kaffala. (2) መሠረት የሚጣል ቅጣት በንዑስ own motion.
3) Akkaataa Keewwata kana Keew- 3) The imposition of penalty under
wata Xiqqaa 2 tiin adabbiin bu- አንቀጹ በተገለጸው ጊዜ ውስጥ ታክ
sub-article (2) of this Article shall
ufamu bu’uura yeroo Keewwata ስ ከፋዩ በፈጸመው የተጨማሪ እ ሴት not relieve the person from liabil-
Xiqqaa kana keessatti ibsameen
ታክስ የሚከፈልበት ግብይት ላይ ሊከፈል ity for the value added tax pay-
kaffalaan taaksichaa bittaa fi gur-
able on the taxable transactions
gurtaa taaksiin dabalata qabeen- ይገባ የነበረውን የተጨማሪ እሴት ታክስ
yaa irratti kaffalamu raawwate made by the person during the
አያስቀርም፡፡ ሆኖም ታክስ ከፋዩ በዚህ ጊዜ
taaksii dabalata qabeenyaa kaffala- period specified in that sub-arti-
muun irra ture hin hambisu. Ta’us ውስጥ ባከናወነው ግብይት ላይ የከፈ ለው cle, but the amount of the value
kaffalaan taaksichaa bittaa fi gur- የተርን ኦቨር ታክስ ካለ ሊ ከፍል ከሚገባው added tax payable is reduced by
gurtaa yeroo kana keessaatti raaw- any turnover tax paid by the per-
የተጨማሪ እሴት ታክስ ላይተቀናሽ ይደረግ
wate irratti tarn oovar taaksiin son on those transactions.
kaffale yoo jiraate taaksii dabalata ለታል፡፡ 4) A person who deliberately issues
qabeenyaa kaffalamuu qabu irraa 4) ማንኛውም ሰው ሆን ብሎ በግብይቱ ላይ an incorrect tax invoice resulting
hir’ifamni ni taaisfamaaf. መከፈል የሚገባውን የተጨማሪ እሴት
in a decrease in the value added
4) Namni kamiyyuu ta’e jedhee ta- tax payable on a taxable transac-
aksii dabalata qabeenyaa bittaa ታክስ ለማሳነስ ወይም በግብይቱ ላይ tion or an increase in the cred-
fi gurgurtaa kaffalamuu qabu ተመላሽ የሚደረገውን የታክስ መጠን itable value added tax in respect
hir’isuuf yookiin hanga taaksii ለመጨመር በማሰብ ትክክለኛ ያልሆነ
of a taxable transaction shall be
bittaa fi gurgurtaa irraa deebi’u liable for a penalty of birr 50,000
dabaluuf yaaduun nagahee taaksii የታክስ ደረሰኝ የሰጠ እንደሆነ ብር $ሺ
(Fifty Thousand Birr).
sirrii hin taane kan kenne yoo ta’e (ሃምሳ ሺ ብር) ቅጣት ይከፍላል፡፡
adabbii qarshii 50,000.00 (kuma
shantamaa) ni kaffala.
Labsii Lak. 203/2009 Fuula 110 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ )! Proclamation No. 203/2017 page 110
108.Nagahee Taaksii Kennuu Dhabuu )8. የታክስ ደረሰኝ አለመስጠት 108. Failure to issue tax invoice
Kaffalaan taaksii kamiyyuu naga- ደረሰኝ መስጠት ሲገባው ያልሰጠ Where a tax payer being required
hee kennuu osoo qabuu kan hin to issue tax invoice fails to do so,
ማንኛውም ታክስ ከፋይ ለገዥ ባልሰጠ ው
kennine tokkoon tokkoo nagahee shall be liable for a penalty of
bitataaf hin kennineetiin adabbii በእያንዳንዱ ደረሰኝ ብር $ሺ (ሃምሳ ሺ
birr 50,000 (Fifty Thousand
qarshii 50,000.00 (kuma shan- ብር) ቅጣት ይቀጣል፡፡
tamaa) ni kaffala. Birr) for each transaction to
which the failure to issue tax in-
109.Taaksii Hir’isanii Beeksisuun Ad- )9.ታክስን አሳንሶ ማሳወቅ የሚያስከትለው voice relates.
abbii Hordofsiisu ቅጣት
1) Hangi taaksii beeksisa taaksii 1) በታክስ ማስታወቂያ የተገለጸው የታክስ
109. Tax Understatement Penalty
irratti ibsame hanga taaksii sir- 1) A taxpayer whose declared tax
rii kaffalaan taaksichaa kaffaluu መጠን ታክስ ከፋዩ ሊከፍል ከሚገባው
liability is less than the taxpay-
qabu irraa kan xiqqaate yoo ta’e, ትክክለኛ የታክስ መጠንያነሰ እንደሆነ er’s correct tax liability (the
garaagarummaan isaa “hir’ina ta- (ልዩነቱ “የታክስ ጉድለት” ተብሎ የሚገለጽ) difference being referred to as
aksii” jedhamee kan ibsamu han-
ga hir’ina taaksichaa %10 adabbii የታክስ ጉድለቱን መጠን 0% (አሥር the “tax shortfall”) shall be liable
ni kaffala. በመቶ) ቅጣት ይከፍላል፡፡ for a penalty of 10% of the tax
2) Keewwata kana keewwatni xiqqa- 2) የዚህ አንቀጽ ንዑስ አንቀጽ ( 1 )
shortfall.
an 1 kaffalaa taaksichaa irratti 2) The penalty under sub-article
በታክስ ከፋዩ ላይ ለሁለተኛ ጊዜ
yeroo lammaffaaf yeroo irratti (1) of this Article shall be in-
raawwatamutti hangi adabichaa ተፈጻሚ በሚሆንበት ጊዜ የቅጣቱ መጠን creased to 30% for the second
gara %30 tti ol ka’a. ወደ "% (ሰላሳ በመቶ) ከፍ ይላል፡፡ application of the Article to the
3) Keewwatni kun Keewwatni taxpayer.
3) የዚህ አንቀጽ ንዑስ አንቀጽ ( 1 )
Xiqqaan 1 kaffalaa taaksichaa
3) The penalty under sub-article
irratti yeroo sadaffaaf fi isaa ol በታክስ ከፋዩ ላይ ለሦስተኛ ጊዜ
yeroo irratti raawwatamutti hangi (1) of this Article shall be in-
እና ከዚያ በላይ ተፈጻሚ በሚሆንበት ጊዜ
adabichaa gara %40 tti ol ka’a. creased to 40% for the third or
የቅጣቱ መጠን ወደ #% (አርባ በመቶ)
4) Hir’inni taaksichaa kan uumame subsequent application of the
kaffalaan taaksichaa taaksii ofii ከፍ ይላል፡፡ Article to the taxpayer.
isaa shallagsiisee beeksifni taaksii 4) የታክስ ጉድለቱ የተፈጠረው ታክስከፋዩ 4) No penalty shall be imposed un-
osoo hin dhihaatiin dura tumaa የራሱን ታክስ አስልቶ የታክ ስ ማስታወቂያ der this Article if the tax shortfall
seeraa falmisiisaa ta’e Abbaan Ta- arose as a result of a self-assess-
ayitichaa ibsa itti hin kennine ir- ከማቅረቡ በፊት ባለስልጣኑ ማብራሪያ
ment taxpayer taking a reason-
ratti ejjennoo sababaawaa qabate ባልሰጠበት አከራካሪ በሆነ የታክስ ሕግ
ably arguable position on the
irratti kan hundaa’e ta’ee yoo ar- ድንጋጌ ላይ በያዘው ምክንያታዊ አቋም
game adabbiin bu’uura Keewwa-
application of a tax law on which
ta kanaan buufamu raawwatiinsa ላይ የተመሠረተ ሆኖ ከተገኘ በዚ ህ the Authorities has not issued
hin qabu. አንቀጽ መሠረት የሚጣል ቅጣት ተፈጻሚ ruling prior to the taxpayer
አይሆንም፡፡ filing their self-assessment dec-
110.Taaksii Irraa Baqachuun Adabbii laration.
Kennamu
Abbaan Taayitichaa shallaggii )0. ታክስን በመሸሽ የሚጣል ቅጣት
110. Tax Avoidance Penalty
taaksii kaffala taaksii yoo hojj- ባለሥልጣኑ የታክስ ከፋይን የታክስ If the Authority has applied tax
etu tumaa taaksii irraa baqachuu ስሌት ሲሠራ ከታክስ መሸሽን avoidance provision in assess-
dhorku hojii irra yoo oolche kaf-
የሚከላ ከል ድንጋጌ ተፈጻሚ ካደረገ ታክስ ing a taxpayer, the taxpayer shall
falaan taaksichaa tumaan kun
osoo hojii irra hin oolu ta’ee han- ከፋዩ ይህ ድንጋጌ ተፈጻሚ ባይደረግ ኖሮ
be liable for a tax avoidance pen-
ga taaksii taaksii irraa baqachuun alty equal to double the amount
ከታክስ በመሸሽ ሊያስቀር ይች ል የነበረውን
hambisuu danda’u ture dachaan of the tax that would have been
adabbii isaa kaffala. የታክስ መጠን እጥፍ ቅጣት ይከፍላል፡፡ avoided but for the application
of the anti-tax avoidance provi-
sion.
Labsii Lak. 203/2009 Fuula 101 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ )!1 Proclamation No. 203/2017 page 111
111.Sirna Taaksii Elektrooniksii )01.የኤሌክትሮኒክስ የታክስ ሥርዓትን 111.Penalty for Failing to Comply
Hordofuu Dhabuun Adabbii አለመከተል የሚያስከትለው ቅጣት with Electronic Tax System
Hordifsiisu 1) When a taxpayer required by the
1) Bu’uura seera taaksiitiin Ab- 1) በታክስ ሕግ መሠረት ባለሥልጣኑ
baan Taayitichaa beeksifni taak- Authority under a tax law to file
የታክስ ማስታወቂያውን ወይም
sii yookiin kaffaltiin taaksichaa a tax declaration or pay tax elec-
የታ ክስ ክፍያውን በኤሌክትሮኒክስ የታክስ
bu’uura sirna taaksii elektiroon- tronically fails to do so, the Au-
iksiitiin akka raawwatu kaffalaa ሥርዓት መሠረት እንዲፈጽም የጠየቀው thority shall serve the taxpayer
taaksii gaafate bu’uuruma sirna ታክስ ከፋይ በዚሁ ሥርዓት መሠረት with notice in writing
kanaatiin osoo hin raawwati-
in yoo hafe kaffalaan taaksichaa ሳይፈጽም ቢቀ ር ባለሥልጣኑ ታክስ seeking reasons for the failure
sababa sirnicha hin hordofneef ከፋዩ ሥር ዓቱን ያልተከተለበትን ምክንያት
2) A taxpayer who fails to provide
akka ibsu Abbaan Taayitichaa adequate reasons to the satis-
barreeffamaan gaafachuu qaba. እንዲገልጽ በጽሑፍ መጠየቅ አለበት፡፡
faction of the Authority for the
2) Akkaataa Keewwata kana Kee- 2) በዚህ አንቀጽ ንዑስ አንቀጽ (1)መሠረት failure to file a tax declaration
wwata Xiqqaa 1tiin kaffalaa ta-
aksii beeksifni qaqqabe beeksisa ማስታወቂያ የደረሰው ታክ ስ ከፋይ or pay tax electronically within
taaksichaa yookiin kaffaltii ta- የታክስ ማስታወቂያውን ወይም የታክስ 14 (Fourteen) days of the date
aksichaa mala elektirooniksiitiin ክፍያውን በኤሌክትሮኒክስ ዘዴ ላለመፈጸሙ of service of the notice under
raawwachuu dhabuu isaa guyyaa sub-article of this Article shall
beeksisichi qaqqabee eegalee ማስ ታወቂያው ከደረሰው ቀን ጀምሮ
be liable for a penalty equal to
guyyoota 14’n (kudha arfan) ji- ባሉት 04 (አሥራ አራት) ቀናት ውስጥ
ran keessatti sababa gahaa Abbaa birr 50,000 (Fifty Thousand
taayitichaa amansiisuu danda’u ባለሥልጣኑን የሚያሳምን በቂ ምክንያት Birr).
dhiyeessuu yoo dadhabe adabbii ማቅረብ ካልቻለ ብር $ሺ (ሃምሳ ሺ ብር)
qarshii 50,000.00 (kuma shan- ቅጣት ይከፍላል፡፡ 112. Tax Agent Penalties
tamaa) ni kaffala. A licensed tax agent shall be li-
112.Bakka Bu’aa Taaksii Heeyyamni ken- able for a penalty of birr 10,000
)02.በታክስ ወኪል ላይ ስለሚጣል ቅጣት
nameef Irratti Adabbii Kennamu (Ten Thousand Birr) if the tax
Namni bakka bu’ummaa taak- የታክስ ወኪልነት ፈቃድ የተሰጠው ሰው፦ agent fails:
siitiin heeyyamni kennameef: 1) በዚህ አዋጅ አንቀጽ !4 መሠረት 1) to provide a certificate or state-
1) Akkaataa Labsii kana Keewwata ment to their client as required
ለደንበኛው የምስክር ወረቀት ወይም
24 tiin maamila isaatiif waraqaa
ragaa yookiin ibsaa yoo hin ken- መግለጫ ካልሰጠ፤ ወይም under Article 24 of this Procla-
nine; yookiin mation; or
2) ለደንበኞች የተሰጡ የምስክር
2) Waraqaleen ragaa fi ibsawwan 2) to keep certificates and state-
maamiltootaaf kennaman Lab- ወረቀቶችንናመግለጫዎችን በዚህ አዋጅ
ments provided to clients for the
sii kana Keewwata 24 Keewwata አንቀጽ !4 ንዑስ አንቀጽ (4) ለተወሰነው period specified in Article
Xiqqaa 4tiin yeroo murtaa’eef kan
hin qabanne; yookiin ጊዜ ካልያዘ፤ ወይም 24 (4) of this Proclamation; or
3) Akkaataa Labsii kana Keewwa- 3) በዚህ አዋጅ አንቀጽ ) ንዑስ አንቀጽ (1) 3) to notify the Authority as re-
ta 100 Keewwata Xiqqaa 1 tiin መሠረት የታክስ ወኪልነት ሥራውን
quired under Article 100 (1) of
bakka bu’aan taaksii heeyyamni this Proclamation that the tax
kennameef hojii bakka bu’um- ማቆሙን ለባለሥልጣኑ ካላሳወቀ፤ብር
agent has ceased to carry on
maa taaksii dhaabuu isaa Abbaa 0ሺ(አሥር ሺ ብር) ቅጣት ይከፍላል፡፡
Taayitichaatiif yoo hin beeksifne; business as a tax agent.
Adabbii qarshii 10,000.00 (kuma
kudhan) ni kaffala. )03.ከሽያጭ መመዝገቢያ መሳሪያ ጋር ተያይዞ 113. Penalties Relating to Sales Reg-
የሚጣል ቅጣት ister Machines
113.Meeshaa Gurgurtaa Galmeessu 1) Any person who has the obliga-
Waliin wal Qabatee Adabbii Ken- 1) ማንኛውም በሽያጭ መመዝገቢያ መሣሪያ
namu tion to use sales registermachine
የመጠቀም ግዴታ ያለበት ሰው፦
1) Namni meeshaa gurgurtaa gal- shall be liable for a penalty of :
meessutti fayyadamuuf dirqama
qabu akmiyyuu:
(a) Meeshaa beekamtiin hin ken- (ሀ) ዕውቅና ያልተሰጠው ወይም በባለሥልጣኑ (a) Birr 50,000 (Fifty Thousand
namneef yookiin Abbaa Taay- ዘንድ ያልተመዘገበ መሣሪያ ወይም Birr) if found using sales
itichaa biratti hin galmoofne register machine or point of
የሽያጭ ነቁጣ ሶፍትዌር ሲጠቀም
namni fayyadamee argame sales machine software not
tokkoo tokkoo meeshichaatiif ከተደረሰበት ለተጠቀመበት ለእያንዳንዱ
accredited or registered by
adabbii qarshii 50,000.00 መሣሪያ ብር $ሺ (ሃምሳ ሺ ብር) ቅጣት
(kuma shantamaa) ni kaffala. the tax Authority;
ይከፍላል፤
(b) Yeroo meeshichi suphaa irra (b) Birr 50,000 (Fifty Thousand
(ለ) መሣሪያው በጥገና ላይ ባለበት ጊዜ
jiru yookiin sababa gahaa bi- Birr) for carrying out trans-
ወይም በሌላ በቂ ምክንያት ካልሆነ
rootiin yoo ta’e malee, naga- actions without receipt or
hee meeshaa gurgurtaa gal- በስተቀር በሽያጭ መመዝገ ቢያ invoice or for using any oth-
meessuun ala nagahee biroo መሣሪያ ከታተመ ደረሰኝ ውጪ በሌላ er receipt not generated by
kamiiniyyuu bittaa fi gurgur- ማናቸውም ዓይነት ደረሰኝ ግብይት a sales register machine ex-
taa kan raawwate adabbii qar- ካከናወነ ብር $ሺ (ሃምሳ ሺ ብር) cept at the time the machine
shii 50,000.00 (kuma shan- is under repair or for any
ቅጣት ይከፍላል፤
tamaa) ni kaffala.
other justifiable reason ;
(c) Meeshaa gurgurtaa galmees- (ሐ) በሽያጭ መመዝገቢያ መሣሪያ ላይ
su irratti miidhaa kan gees- ጉዳት ያደረሰ ወይም
(c) Birr 100,000 (One Hundred
sise yookiin yaadannoon Thousand Birr) if caused
የፊስካል ማስታወሻ እንዲቀየር ያደረገ
fiizikaalaa akka jijjiiramu kan damage to or change of fis-
ወይም ጉዳት ለማድረስ ወይም
taasise yookiin jijjjiiruuf kan cal memory or attempts to
yaale yoo ta’e adabbii qarshii ማስታወ ሻውን ለመቀየር ሙከራ
cause damage to or change
100,000.00 (kuma dhibba ያደረገ ከሆነ ብር )ሺ (አንድ መቶ of fiscal memory;
tokko) ni kaffala. ሺ ብር) ቅጣት ይከፍላል፤ (d) Birr 25,000(Twenty-five
(d) Hojjetaan taaksii sirna odiitii (መ) የታክስ ሠራተኛ የሽያጭ Thousand Birr) for ob-
meeshaa gurgurtaa galmees-
መመዝገቢያ መሣሪያን ሥርዓት structing inspection of the
suu akka hin taasifne kan
gufachiise yookiin meeshi- ኦዲት እንዳያደርግ መሰናክል የፈጠረ audit system of a sales reg-
cha irratti waggaatti al tokko ወይም በመሣሪያው ላይ በዓመት አንድ ister machine by officer of
wiirtuu tajaajilaatti qorannoo ጊዜ በአገልግሎት ማዕከል የቴክኒክ the Tax Authority or for fail-
teekniikaa kan hin taasifne ad- ምርመራ ያላደረገ ብር !5ሺ (ሃያ
ure to have annual machine
abbii qarshii 25,000.00 (kuma inspections performed by a
አምስት ሺ ብር) ቅጣት ይከፍላል፤
digdamii shan) ni kaffala. service center;
(e) Bakka daldalaatti mee- (ሠ) በንግድ ሥራው ለሚጠቀምበት
(e) Birr 25,000 (Twenty-five
shaa gurgurtaa galmeessutti የሽያጭ መመዝገቢያ መሣሪያ
Thousand Birr) for not hav-
fayyadamuuf wiirtuu tajaa- ከአገልግሎት ማዕከል ጋር ውል ካል ing a valid service contract
jilaa waliin waliigaltee osoo
hin raawwanne yookiin
ፈጸመ ወይም የሽያጭ መመዝገቢያ with an authorized service
meeshicha tarminaalaan osoo መሣሪያውን ከተርሚናል ጋር center for a sales register ma-
wal hin quunnamsiisiin kan ሳያያይዝ ከተጠቀመ ወይም chine in use, or for using the
itti fayyadame yookiin galmee የሽያጭ መመዝገቢያ መሣሪያው sales register machine with-
qorannoo meeshicha bira የምርመራመዝገብ ከመሣሪያው ጎን out connecting to the termi-
kan hin keenye yookiin mee- እንዲቀመ ጥ ካላደረገ ወይም በሽያጭ nal, or for not keeping the
shaaleen meeshaa gurgurtaa inspection booklet besides
መመዝ ገቢያ መሣሪያ የተመዘገቡ
galmeessuun galmaa’an dee- the sales register machine,
bi’uu isaanii yookiin maamili- ዕቃዎችተመላሽ መደረጋቸው
or for issuing refund receipts
chi gaaffiin naaf haa deebi’uu ወይም ደንበኛው የተመላሽጥያቄ
dhiyeessuu isaa galmee deebii
without properly recording
ማቅረቡ በተመላሽ መዝገብ ላይ
irratti sirrii galmaa’uun isaa the return of goods or
በትክክልመመዝገቡ ሳይረጋገጥ customers’ request for re-
osoo hin mirkanaa’iin naga-
hee deebi’eeraa kan kenne ad- የተመላሽ ደረሰኝ ከሰጠ ብር !5ሺ fund in the refund book;
abbii qarshii 25,000.00 (kuma (ሃያ አምስት ሺ ብር)
digdamii shan) ni kaffala. ቅጣት ይከፍላል፤
(f) Meeshaan gurgurtaa gal- (ረ) የሽያጭ መመዝገቢያ መሣሪያው (f) Birr 10,000 (Ten Thousand
meessu hatamuun yookiin sa- በስርቆት ወይም ከአቅም በላይ Birr) for failure to inform
baba humnaa ol ta’een badiin the Tax Authority and the
irra gahee tajaajilaan ala ta’e በሆነ ምክንያት ጉዳት የደረሰበት
machine service center
guyyaa sadii keessatti yooki- በመሆኑ አገልግሎት መስጠት
within three days of the ter-
in sababa biroo kamiiniyyuu
badii irra gahee sa’aatii 4
ሲያቋርጥ በሦስት ቀናት ጊዜ ውስጥ mination of a sales register
keessatti wiirtuu tajaajilichaa ወይም በሌላ ማናቸውም ምክንያት machine use due to theft
fi Abbaa Taayitichaa kan hin የሽያጭ መመዝገቢያ መሣሪያው or irreparable damage, or
beeksifne yoo ta’e, adabbii ብልሽት ባጋጠመው በአራት ሰዓት
within four hours for failure
qarshii 10,000.00 (kuma kud- to report machine malfunc-
ውስጥ ለአገልግሎት ማዕከሉ እና
han) ni kaffala. tion due to any other caus-
(g) Teessoo siirrii bakka daldalaa ለባለሥልጣኑ ካላሳወቀ ብር 0 es;
meeshaan gurgurtaa galmees- ሺ(አሥር ሺ ብር) ቅጣት ይከፍላል፤ (g) Birr 50,000 (Fifty Thousand
su taa’u kan hin beeksifne yoo Birr) for failure to notify
(ሰ) የሽያጭ መመዝገቢያ
ta’e, adabbii qarshii 50,000.00
the Tax Authority the cor-
(kuma shantamaa) ni kaffala. መሣሪያ የሚቀመጥበትን የንግድ
(h) Jijjiirraa teessoo yookiin ma- rect place of business the
ቦታ ትክክለኛ አድራሻ ለባለሥልጣኑ
qaa yommuu taasisu hojii dal- sales register machine is in
ያላስታወቀ እንደሆነ ብር $ሺ (ሃምሳ
dalaa yommuu dhiisu guyyaa use;
sadii dursee wiirtuu tajaajilaa ሺ ብር) ቅጣት ይከፍላል፤ (h) Birr 25,000 (Twenty-five
yookiin Abbaa Taayitichaa (ሸ) የአድራሻ ወይም የስም ለውጥ Thousand Birr) for failure
kan hin beeksifne yoo ta’e, ad- ሲያደርግ ወይም የንግድ ሥራውን to notify the Tax Authority
abbii qarshii 25,000.00 (kuma change of name or address
digdamii shan) ni kaffala. የሚያቋርጥ ሲሆን ከሦስት ቀናት
or for failure to notify the
(i) Bakka daldalaa meeshaan አስቀድሞ ለአገልግሎት ማዕከሉ እና
Tax Authority and Service
gurgurtaa galmeessu faayidaa ለባለሥልጣኑ ያላሳወቀ እንደሆነ ብር
irra itti oolutti: Center three days in ad-
(i) Maqaa fayyadamaa, ma- !5 ሺ (ሃያ አምስት ሺ ብር) ቅጣት vance in cases of termina-
qaa daldalaa, teessoo hojiin ይከፍላል፡፡ tion of business;
daldalaa itti gaggeeffamu, (ቀ) የሽያጭ መመዝገቢያ መሣሪያው (i) Birr 10,000 (Ten Thousand
lakkoofsa eenyummeessaa Birr) for failure to put a
ጥቅም ላይ በሚውልበት የንግድ
kaffalaa taaksii, lakkoofsa conspicuous notice con-
beekamtii fi itti fayyadama ሥራ ቦታው፦
taining one or all the fol-
meeshaa gurgurtaa galmees- (i) የተጠቃሚውን ስም፣ የንግድ lowing information at a
suu; ስም፣የንግዱ ሥራ የሚካሄድበትን አድ place where the machine is
(ii) “hojjettootni gurgurtaa
meeshichi yoo miidhame ራሻ፣ የታክስ ከፋዩን መለያ ቁጥ ር፣ installed:-
nagahee tartiiba qabu heeyya- የሽያጭ መመዝገቢያ መሣሪያ ውን
i) name of the machine user,
ma Abbaa Taayitichaatiin trade name,location of
የዕውቅና እና መጠቀሚያ ፈቃድ ቁጥር፤
maxxanfame mamiltootaaf trade, taxpayers’ identifica-
kennuuf dirqama qabu” beek- (ii) “የሽያጭሠራተኞች መሣሪያው tion number, accreditation
sisa jedhuu; fi የተበላሸ ከሆነ በባለሥልጣኑ ፈቃድ and permit numbers for the
(iii) “Nagaheen kan hin kenn- የታተመ ተከታታይ ቁጥር ያለው sales register machine;
amne yoo ta’e hin kaffalii- (ii) text stating that “in case of
ደረሰኝ ለደንበኞች የመስ ጠት ግዴታ
naa” kan jedhu beeksisa bar-
machine failure sales per-
reeffamaa; bakka ifa ta’ee fi አለባቸው” የሚል ማስታወቂያ፤ እና
mul’atutti maxxansee yoo
sonnel must issue manual
(iii) “ደረሰኝ የማይሰጥ ከሆነ
hin argamne adabbii qarshii receipts authorized by the
አይክፈሉ” የሚል ጽሑፍ ያለበት Tax Authority”;
10,000.00 (kuma kudhan) ni
kaffala. ማስታወቂያ፤በግልጽናበሚታይ ቦታ (iii) and text that reads“Do not
ለጥፎ ካልተገኘ ብር 0 ሺ (አሥር ሺ pay if a receipt is not is-
ብር) ቅጣት ይከፍላል፡፡
sued”;
(j) Sooft weerii meeshichaa ho- (በ) ሥራ ላይ የዋለውን የሽያጭ ነቁጣ (j) Birr 30,000 (Thirty Thou-
jii irra oole nama Abbaa Ta- ሶፍትዌር የባለሥልጣኑ ዕውቅና sand Birr) for changing or
ayitichaatiin beekamtiin hin improving a point of sales
kennamneen akka jijjiiramu ባልተሰጠው ሰው እንዲቀየር ወይም
yookiin fooyya’u yoo taas- machine software by a per-
እንዲሻሻል ካደረገ ብር " ሺ
ise, adabbii qarshii 30,000.00 son not accredited by the
(ሰላሣ ሺ ብር) ቅጣት ይከፍላል፡፡
(kuma soddomaa) ni kaffala. Tax Authority.
2) Namni meeshaa gurgurtaa gal- 2) ማንኛውም የሽያጭ መመዝገቢያ 2) Any person who is accredited and
meessu yookiin sooft weerii dhi- መሣሪያዎች ወይም ሶፍትዌር አቅራ ቢነት permitted for the supply of sales
yeessuun beekamtii fi heeyyamni
kennameef kamiyyuu: ዕውቅና እና ፈቃድ የተሰጠው ሰው፦ register machine or software shall
(a) Jijjiirraa teessoo daldala isaa (ሀ) የንግድ ሥራውን የአድራሻ ለውጥ be liable for a penalty of:
Abbaa Taayitichaatiif yoo ለባለሥልጣኑ ካላሳወቀ ብር )
(a) Birr 100,000(One Hundred
hin beeksifne adabbii qarshii Thousand Birr) for failure to
100,000.00 (kuma dhibba) ni ሺ (አንድ መቶ ሺ ብር) ቅጣት
notify change of business ad-
kaffala; ይከፍላል፤
(b) Meeshaa gurgurtaa galmeessu dress to the Tax Authority;
(ለ) በባለሥልጣኑ ዕውቅና ያልተሰጠውን (b) Birr 50,000 (Fifty Thousand
Abbaa Taayitichaatiin beeka-
mtii hin kennamneef gabaaf የሽያጭ መመዝገቢያ Birr) forselling a sales regis-
yoo dhiyeesse, adabbii qarshii መሣሪያ ለገበያ ካዋለ ብር $ሺ(ሃምሳ ter machine not accredited
50,000.00 (kuma shantamaa) by the Tax Authority;
ni kaffala; ሺ ብር) ቅጣት ይከፍላል፤
(c) Galmee tokkoo tokkoo Mee- (ሐ) ለእያንዳንዱ የሽያጭ መመዝገቢያ
(c) Birr 50,000 (Fifty Thousand
shaa gurgurtaa galmeessuutiif Birr) for failure to get a ma-
መሣሪያ ምዝገባ ከባለሥልጣኑ
Abbaa Taayitichaa irraa lak- chine registration code for
kofsa addaa meeshaa yoo የመሣሪያ መለያ ቁጥር ካልወሰደ
each sales register machine
hin fudhanne yookiin lak- ወይም የወሰደውን የመሣሪያ መለያ from the Tax Authority or
kofsa addaa meeshichaa fud-
hate meeshicha irratti bakka ቁጥር ለእይታ በሚያመች ቦታ for not affixing the machine
mul’achuuf mijatutti yoo hin በመሣሪያውላይ ካለጠፈ ብር $ሺ code stickers on a visible
maxxansine adabbii qarshii (ሃምሳ ሺ ብር) ቅጣት ይከፍላል፤ part of the machine;
50,000.00 (kuma shantamaa) (d) Birr 10,000( ten Thousand
ni kaffala; (መ) በሥራ ላይ ባሉ የሽያጭ መመዝገቢያ
Birr) for failure to notify
(d) Meeshaalee gurgurtaa gal- መሣሪያዎች ላይ የሚያደርገው
meessan hojii irra jiran irratti to the Tax Authority in ad-
ን ማናቸውንም ለውጥ
jijjiirraa taasifamu kamiyyuu vance any change made to
dursee Abbaa Taayitichaatiif ለባለሥልጣኑ በቅድሚያ ካላሳወቀ the sales register machine in
yoo hin beeksifne yookiin ወይም ስለመሣሪያው የአጠቃቀም use or for inserting or add-
qajeelfama itti fayyadama ing incorrect information or
መመሪያ ውስጥ ትክክለኛ ያልሆነ
meeshichaa keessatti odeef-
fannoo sirrii hin taane yoo መረጃ ካስገባ ወይም ትክክለኛውን for omitting the correct in-
galche yookiin odeeeffannoo መረጃ ከቀነሰ ብር 0 ሺ(አስር ሺ ብር)
formation from the manual
sirrii keessaa yoo hir’ise, ad- that guides the use of sales
abbii qarshii 10,000.00 (kuma ቅጣት ይከፍላል፤
register machine;
kudhan) ni kaffala; (ሠ) የሽያጭ መመዝገቢያ መሣሪያዎች (e) Birr 50,000 (Fifty Thousand
e) Meeshaaleen gurgurtaa gal-
meessan hatamuun yooki-
በመሠረቃቸው ወይም Birr) for failure to notify the
in miidhaan irra gahee kan ሊጠገኑ በማይቻልበት ሁኔታ በአደጋ Tax Authority in advance or
suphamuu hin dandeenye ምክንያት ብልሽት የደረሰባቸው for not being able to replace,
ta’uu isaa beeksisanii akka within three days of the re-
መሆኑን አስታውቀው እንዲተኩላቸው
bakka bu’uuf gaafataniif wiir- quest made by a service cen-
tuun tajaajilaa guyyaa sadii ለሚጠይቁ አገልግሎት ማዕከላት
keessatti dhiyeesssuu akka ter, sales register machine
በሦስት ቀናት ውስጥ ለማቅረብ
hin dandeenye Abbaa Taayiti- lost due to theft or sustained
chaatiif dursee kan hin beek- አለመቻሉን ለባለሥልጣኑ አስቀድሞ irreparable damage;
sifne yoo ta’e, adabbii qarshii ካላሳወቀ ብር $ ሺ(ሃምሳ ሺ ብር)
50,000.00 (kuma shantamaa) ቅጣት ይከፍላል፤
ni kaffala;
(f) Waliigaltee wiirtuu tajaajilaa (ረ) ውል ስለተዋዋላቸው አገልግሎት (f) Birr 50,000 (Fifty Thousand
waliin taasiseef odeeffannoo ማዕከላት መረጃ ካልያዘ ወይም Birr) for failure to keep in-
yoo hin qabaanne yooki- formation about service cen-
ውላቸውን ስላቋረጡ ወይም አዲስ
in waliigaltee yoo addaan ters with which it has signed
kute yookiin wiirtuu tajaa- ስለተዋዋላቸው የአገልግሎት
agreements or for failure
jilaa waliigaltee haaraa taas- ማዕከላት ለባለሥልጣኑ ካላስታወቀ to notify the Tax Authority
ise Abbaa Taayitichaatiif yoo ብር $ ሺ (ሃምሳ ሺ ብር) ቅጣት about contracts terminat-
hin beeksifne adabbii qarshii
ይከፍላል፡፡ ed or newly entered agree-
50,000.00 (kuma shantamaa)
ni kaffala. 3) ማንኛውም የሽያጭ መመዝገቢያ
ments with service centers.
3) Wiirtuun tajaajilaa meeshaa gur- 3) Any Sales Register Machine Ser-
መሣሪያዎች የአገልግሎት ማዕከል፦
gurtaa galmeessu kamiyyuu: vice Centre shall be liable for a
(a) Meeshaa gurgrutaa galmees- (ሀ) የሽያጭ መመዝገቢያ መሣሪያ penalty of:
su yaadannoon fiizikaalaa የፊስካል ማስታወሻ በተተካ በሁለት (a) Birr 20,000 (Twenty Thou-
isaa jijjiiramee guyyaa lama ቀናት ውስጥ ለባለሥልጣኑ sand Birr) for failure to re-
keessatti Abbaa Taayiti- port to the Tax Authority
ካላስታወቀ ብር !ሺ (ሃያ ሺ ብር)
chaatiif yoo hin beeksifne ad- within two days of change of
abbii qarshii 20,000.00 (kuma ቅጣት ይከፍላል፤ the fiscal memory of a sales
digdamaa) ni kaffala. (ለ) ውል የገባባቸውን የሽያጭ መመ register machine;
(b) Meeshaa gurgrutaa galmees- ዝገቢያ መሣሪያዎች በዓመት አንድ (b) Birr 20,000 (Twenty Thou-
su waggaatti al tokko qoran- sand Birr) for failure to
ጊዜ የቴክኒክ ምርመራ ካላደረገ
noo teekniikaa gaggeessuuf perform annual technical
waliigaltee seenee yoo hin ብር !ሺ (ሃያ ሺ ብር) ቅጣት
inspections on sales regis-
raawwanne adabbii qarshii ይከፍላል፤ ter machines that are under
20,000.00 (kuma digdamaa)
(ሐ) አቅራቢው ዕውቅና ሳይሰጠው contract;
ni kaffala.
እናበባለሥልጣኑ ሳይመዘገብ በሥራ (c) Birr 50,000 (Fifty Thousand
(c) Dhiyeessaan beekamtiin
osoo hin kennaminii fi Ab- ላሠ ማራው ለእያንዳንዱ ሠራተኛ
Birr) for deploying every
baa Taayitichaa biratti osoo person not certified by the
ብር $ሺ (ሃምሳ ሺ ብር) ቅጣት
hin galmaa’iin hojjettoota supplier and not registered
hojiitti bobbaase tokkoo tok- ይከፍላል፡፡ by the Tax Authority.
koo isaaniitiif adabbii qarshii
50,000.00 (kuma shantamaa) )04. ልዩ ልዩ ቅጣቶች 114. Miscellaneous Penalties
ni kaffala. 1) A taxpayer who fails to notify
1) በዚህ አዋጅ አንቀጽ 02 መሠረት
any change as required under
114. Adabbiiwwan Adda Addaa ማንኛውንም ለውጥ ያላሳወቀ ታክስ Article 12 of this Proclamation
1) Akkaataa Labsii kana Keewwata ከፋይ ብር !ሺ (ሃያ ሺ ብር) shall be liable for a penalty of
12 tiin kaffalaan taaksii jijjiirama ቅጣትይከፍላል፡፡ birr 20,000 (Twenty Thousand
kamiyyuu hin beeksifne adab- Birr).
2) በዚህ አዋጅ አንቀጽ %4 መሠረት
bii qarshii 20,000.00 (kuma dig- 2) A body that fails to file a copy of
damaa) ni kaffala. የመመስረቻ ጽሑፉን፣ መተዳደሪያ
its memorandum of association,
2) Akkaataa Labsii kana Keewwata ደንቡን፣ የሽርክና ስምምነቱን፣ወይም articles of association, statute,
64 tiin dhaabbanni barreeffama
ሌላ የመመስረቻ ወይም የምዝገባ partnership agreement, or oth-
hundeeffamaa, dambii ittiin bul-
maataa, waliigaltee shariikummaa ሰነድ ወይ ም በእነዚህ ሰነዶች ላይ የተደ er document of formation or
isaa yookiin sanada hundeeffamaa ረገውን ማንኛውም ማሻሻያ ሳያቀርብ
registration, or any amendment
yookiin galmee biroo yookiin to such document, with the Au-
የቀረ ድርጅት ሰነዱ ሳይቀርብ ለቀረበት
sanadoota kana irratti fooyya’iin- thority as required under Arti-
sa taasifame kamiyyuu osoo hin ለእያንዳንዱወር ወይም የወሩ ከፊል cle 64 of thisProclamation shall
dhiyeessiin hafe tokkoon tokkoon ለሆነው ጊዜ ብር 0 ሺ (አሥር ሺ ብር) be liable for a penalty of birr
ji’aa sanadichi osoo hin dhihaatiin ቅጣት ይከፍላል፡፡ 10,000 (Ten Thousand Birr) for
hafeef yookiin yeroo gar-tokkee each month or part thereof that
ji’aa ta’eef adabbii qarshii 10,000.00 the document remains unfiled.
(kuma kudhan) ni kaffala.
3) Akkaataa Labsii kana Keewwa- 3) በዚህ አዋጅ አንቀጽ %5 በተደነገገው 3) A public auditor who fails to file
ta 65 jalatti tumameen odiitarri መሠረት የኦዲት ሪፖርቱን ለባለሥልጣኑ an audit report with the Authori-
kamiyyuu gabaasa isaa hin dhi- ty as required under Article
ያላቀረበ ማን ኛውም ኦዲተር ሰነዱ
yeessine tokkoon tokkoon ji’aa 65 of this Proclamation shall be
sanadichi osoo hin dhihaatiin ha- ሳይቀርብ ለቀረበት ለእያንዳንዱ ወ ር
liable for a penalty of birr 10,000
feef yookiin yeroo gar-tokkee ji’aa ወይም የወሩ ከፊል ለሆነው ጊዜ ብር (Ten Thousand Birr) for each
ta’eef adabbii qarshii 10,000.00 \ 0 ሺ (አሥር ሺ ብር)ቅጣት ይከፍላል፡፡ month or part of a month that
(kuma kudhan) ni kaffala.
4) Adabbiin akkaataa keewwata kana 4) በዚህ አንቀጽ ንዑስ አንቀጽ the document remains unfiled.
Keewwata Xiqqaa 3 tiin buufamu (3) የሚጣለው ቅጣት የኦዲተሩን
4) The penalty provided for under
heeyyama odiitarichaa ilaalchisee sub-article (3) of this Article shall
ፈቃድ አስመልከቶ በክልሉ የሂሣብ
tarkaanfii boordiin qabiinsa herre- be in addition to any action taken
አያያዝና ኦዲት ቦርድ ከሚወስደው by the Accounting and Auditing
gaa fi odiitii Naannichaa fudhatu
irratti dabalataa ta’a. እርምጃ በተጨማሪ ይሆናል፡፡ Board of the region in relation to
5) Akkaataa Labsii kana Keewwa- 5) በዚህ አዋጅ አንቀጽ %6 መሠረት the public auditor’s license.
ta 66 tiin namni nama jiraataa 5) 5) A person who fails to notify
በኢትዮጵያ ውስጥ ነዋሪ ካልሆነ ሰው
Itoophiyaa hin taane waliin wali- the Authority as required under
igaltee taasifame Abbaa Taayiti- ጋር የተደረገን ውል ለባለሥልጣኑ
Article 66 of this Proclamation
chaatiif hin beeksifne kanuma ያላሳወቀ ሰው ይህንኑ ሳያሳውቅ ለቀረበት shall be liable for a penalty of
osoo hin beeksisiin tokkoon tok- birr 1,000 (One Thousand Birr)
ለእያንዳንዱ ቀን ብር 1ሺ (አንድ ሺ
koo guyyaa tureef adabbii qarshii
ብር) ቅጣት ይከፍላል፡፡ for each day of default.
1,000.00 (kuma tokkoo) ni kaffala.
6) Akkaataa Labsii Gibira Galii Kee- 6) A taxpayer who fails to provide
6) የገቢ ግብር አዋጅ አንቀጽ 75
wwata 75 tiin namni tarree dhim- details of transactions with re-
መሠረት ግንኙነት ካለው ሰዎች ጋር lated persons as required under
ma namoota quunnamtii qabu
waliin taasisu hin ibsine adabbii የሚያደርጋቸውን ግብይቶችዝርዝር ጉዳይ Article 75 of the Income Tax-
qarshii 100,000.00 (kuma dhibba) ለባለሥልጣኑ ያልገለጸሰው ብር )ሺ Proclamation shall be liable for
ni kaffala. (አንድ መቶ ሺ ብር) ቅጣት ይከፍላል፡፡
a penalty of birr 100,000 (One
7) Namni odeeffanoo kamiyyuu Hundred Thousand Birr).
7) ማናቸውም መረጃ የመስጠት ግዴታ
kennuuf dirqama qabu odeeffan- 7) Any person having the obliga-
noo Abbaan Taayitichaa gaafatu ያለበት ሰው ባለ ስልጣኑ የሚጠይቀውን tion to supply information fails
Abbaa Taayitichaatiif kan hin መረጃ ለባለሥልጣኑያልሰጠ እንደሆነ to give any information request-
kennine yoo ta’e, akkuma haala ed by the authority,that person
እንደ ሁኔ ታው መረጃውን ያልሰጠው
isaatti namni odeeffannicha hin or the head of the organiza-
kennine yookiin itti gaafatama- ሰው ወይም መረጃ የተጠየቀው መስሪያ
tion, as appropriate, from which
an mana hojii odeeffannoo gaa- ቤት የበላይ ኃላፊ ብር 5ሺ (አምስት ሺ
fatame adabbii qarshii 5,000.00 the information is sought shall
(kuma shan) ni kaffala;
ብር) ቅጣት ይከፍላል፡፡ be liable for a penalty of birr
5,000 (Five Thousand Birr).
115.Haala Murtiin Adabbii Bulchiin- )05. ስለአስተዳደራዊ ቅጣት አወሳሰን
saa Itti Kennamu 115. Assessment of Administra-
1) ባለሥልጣኑ አስተዳደራዊ ቅጣት
1) Abbaan Taayitichaa nama adabbii tive Penalties
bulchiinsa itti murteesse beeksisa ለወሰነበት ሰው የቅጣት ውሳኔ 1) The Authority shall serve a
murtii adabbii kennuufii qaba. ማስታወቂያ መስጠት አለበት፡፡ person liable for an adminis-
2) Gochaa tokko raawwachuun 2) አንድ ድርጊት ወይም trative penalty with notice of
yookiin raawwachuu dhabuun the penalty assessed.
አለማድረግ የሚያስከትለው አስተዳደራዊ
adabbii bulchiinsaa hordofsii- 2) When the same act or omis-
su taaksii tokko qofa irratti kan ቅጣት አንድ ታክስ ብቻ ያልተወሰነ ሲሆን
sion may involve administra-
hin murtoofne yoo ta’e, tokkoon እያንዳንዱ ቅጣት ለየብቻው ከተወሰነ tive penalties in relation to more
tokkoo adabbii kophaa kophaatti
erga murtaa’ee booda adabbiiw- በኋላ ሁሉም ቅጣቶች ተጠቃለው than one tax, the penalties shall
wan hunduu walitti qabamanii ይጣላሉ፡፡ be aggregated after being as-
buufamu. sessed separately for each tax.
3) Namni adabbiin bulchiinsa itti 3) አስተዳደራዊ ቅጣት የተወሰነበት ሰው 3) A person liable for an admin-
murtaa’e adabbichi akka ka’uuf ቅጣቱ እንዲነሳለት ለባለሥል ጣኑ በጽሑፍ istrative penalty may apply in
Abbaan Taayitichaatti bar- writing to the Authority, for
ማመልከት የሚችል ሲሆን ቅጣቱን
reeffamaan iyyachuu kan danda’u waiver of the penalty payable
yoo ta’u, sababa adabbichi akka እንዲነሳለት የጠየቀበትን ምክንያት
and such application shall in-
ka’uuf gaafateef iyyaticha irratti በማመል ከቻው መግለጽ አለበት፡፡
clude the reasons for the re-
ibsuu qaba. 4) ባለሥልጣኑ በዚህ አንቀጽ ንዑስ አንቀጽ
4) Abbaan Taayitichaa akkaataa kee- quested remission.
wwata kana Keewwata Xiqqaa (3) መሠረት ማመልከቻ ሲቀርብለት 4) The Authority may, upon ap-
3 tiin iyyanno yoo dhihaatuuf ወይም በራሱ አነሳሽነት በአንድ ሰው plication under sub-article (3)
yookiin kaka’umsa mataa isaatiin ላይ የተጣለን ቅጣት በሚያወጣው of this Article or on its own
adabbii nama tokko irratti buu- መመሪያ መሠረት በሙሉ ወይም በከፊል motion waive, in whole or in
fame bu’uura qajeelfama baasuun part, an administrative penalty
ሊያነሳ ይችላል፡፡
guutummaan yookiin gar-tok- imposed on a person in accor-
keen kaasuu ni danda’a. 5) ባለሥልጣኑ እንዲነሳ ውሳኔ የሰጠበ
dance with a Directive issued
5) Tokkoon tokkoo Adabbii bulchi- ትን የእያንዳንዱን አስተዳደራዊ ቅጣት by the Authority.
insaa akka ka’u Abbaan Taayiti-
chaa murtii itti kenne galmee qa-
መዝገብ መያዝ እና በየሩብ ዓመቱ 5) The Authority shall maintain a
bachuu fi kurmaana waggichaatti ለመስተዳድሩ ምክር ቤት ሪፖርት ማቅረብ public record of each admin-
Mana Maree Bulchiinsaatiif gab- አለበት፡፡ istrative penalty waived and
aasa dhiyeessuu qaba. report it to the council of re-
gional government on a quar-
”®<e ክፍል ሦስት
Kutaa Xiqqaa Sadii terly basis.
Yakkoota Taaksii የታክስ ወንጀሎች
116.Adeemsa Dhimmootni Yakka Ta- )06. የታክስ ወንጀል ጉዳዮች የሚታዩበት ሥነ- SUB PART THREE
aksii Itti Ilaalaman ሥርዓት TAX OFFENCES
Yakkootni taaksii irratti raaw-
wataman Seera Yakkaa Itoophi- በታክስ ላይ የሚፈፀሙ ወንጀሎች 116.Procedure in Tax Offence Cases
yaa darbuun kan raawwataman የኢትዮጵያን የወንጀል ሕግ በመተላለፍ A tax offence is a violation of
ta’uu isaaniitiin himannichi kan የሚፈፀሙ በመሆናቸው ክሱ
the criminal law of Ethiopia and
bu’uuramu, kan ilaalamuuf iyyat- shall be charged, prosecuted,
የሚመሰረተው፣ የሚታየውና ይግባኝም
ni irratti dhiyaatu bu’uura Seera and appealed in accordance
Deemsa Falmii Yakkaa Itoophi- የሚቀርበው በኢትዮጵያ የወንጀለኛ መቅጫ
with Criminal Procedure Code
yaatiin ta’a. ሕግ ሥነ-ሥርዓት መሠረት ይሆናል፡፡ of Ethiopia.
117.Yakkoota Lakkoofsa Eenyuum-
)07.ከታክስ ከፋይ መለያ ቁጥር ጋር የተገናኙ 117. Offences Relating to TINs
maa Kaffalaa Taaksii Waliin Wal
Qabatan ወንጀሎች 1) A person who:
1) Namni kamiyyuu: (a) obtains, or attempts to ob-
1) ማንኛውም ሰው፦
(a) Lakkoofsa eenyummaa kaffa- tain, more than one TIN;
(ሀ) ከአንድ በላይ የታክስ ከፋይ መለያ
laa taaksii tokkoo oli yoo fud- (b) allows their TIN to be used
hate yookaan fudhachuuf kan ቁጥር የወሰደ ወይም ለመውሰድ by another person; or
yaale yoo ta’e; የሞከረ እንደሆነ፤ (c) uses the TIN of another
(b) Lakkoofsa eenyummaa kaf- (ለ) የታክስ ከፋይ መለያ ቁጥሩን person;
falaa taaksii isaa namni bi- shall be punishable with a
ሌላ ሰው እንዲጠቀምበት የሰጠ፤
raan akka itti fayyadamuuf fine of birr 20,000 (Twenty
kan kenne; yookiin ወይም
Thousand Birr) and simple
(c) Lakkoofsa eenyummaa taak- (ሐ) የሌላን ሰው የታክስ ከፋይ መለያ
sii nama biroo kan fayyadame imprisonment for a term of
ቁጥር የተጠቀመ እንደሆነ፤ ብር !ሺ
yoo ta’e; adabbii maallaqaa one to three years.
(ሃያ ሺ ብር) የገንዘብ ቅጣት እና
qarshii 20,000.00(kuma dig-
dama) fi hidhaa salphaa wag- ከአንድ ዓመት እስከ ሦስት ዓመት
gaa tokkoo hanga waggaa sa- በሚደርስ ቀላል እሥራት ይቀጣል፡፡
dii gahuutiin ni adabama.
2) Keewwata kana keewwata xiqqaa 2) የዚህ አንቀጽ ንዑስ አንቀጽ(1) 2) 2Sub-article (1) (a) of this Ar-
1(a) jalatti kan tumame tokkoon (ሀ) ታክስ ከፋዩ ለወሰደው ወይም ticle applies separately to each
tokkoon lakkoofsa eenyummaa TIN obtained or attempted to
kaffalaa taaksii fudhateef yookiin ለመውሰድ ለሞከረው ለእያንዳንዱ የታክስ
be obtained.
fudhachuu yaaleef baaqqeedhaan ከፋይ መለያ ቁጥር በተናጠል ተፈጻሚ
3) Sub-article (1) (b) and (c) of
raawwatiinsa ni qabaata. ይሆናል፡፡
3) Lakkoofsi eenyummeessaa kaf- this Article shall not apply
falaa taaksii hojii irra kan oole 3) የታክስ ከፋይ መለያ ቁጥሩ ጥቅም ላይ when a TIN is used in the cir-
haalawwan Labsii kana keewwata የዋለው በዚህ አዋጅ አንቀጽ 06(6) cumstances specified in Arti-
16 (6) jalatti ibsamaniin yoo ta’e በተገለጹት ሁኔታዎ ች የሆነ እንደሆነ cle 16 (6) of this Proclamation.
kan keewwata kana Keewwata
የዚህ አንቀጽ ንዑስ አንቀጽ (1) (ለ) እና
Xiqqaa 1(b) fi (c) jalatti tumaman 118.False or Misleading State-
raawwatiinsa hin qabaatan. (ሐ)ተፈጻሚ አይሆኑም፡፡
ments and Fraudulent Docu-
ments
118.Ibsawwan Sobaa Yookiin Dogo- 1) A person who, with intent to
118. የሀሰት ወይም አሳሳች መግለጫዎች እና
ggorsaa fi Sanadoota Waliindha-
የተጭበረበሩ ሰነዶች defraud the Authority or reck-
haman
1) Namni kamiyyuu: 1) ማንኛውም ሰው ሆነ ብሎ ወይም በከባድ
lessly:
(a) Abbaa Taayitichaatiif sanada a) makes a false or mislead-
ቸልተኝነት፦
sobaa yookiin dogoggorsu ing statement to the Au-
kan kenne; yookiin (ሀ) ለባለሥልጣኑ ሀሰተኛ ወይም አሳሳች thority; or
(b) Ibsa Abbaa Taayitichaatiif መግለጫ የሰጠ፤ ወይም b) omits without ade-
dhihaachuu qabu haala dogo- (ለ) ለባለሥልጣኑ ሊቀርብ የሚገባን quate reasons any detail
ggorsiisuu danda’uun waan- whichshould have been
መግለጫ አሳሳች ሊያደርግ በሚች
tota hammatamuu qaban sa- included in a statement in
baba gahaa tokko malee kan ል አኳኋን መካተት የሚገባቸውን
such amanner that is likely
hambise yoo ta’e; ነገሮች ያለበቂ ምክንያት ያስቀረ
(c) Sandoota waliin dhahaman to misled the Authority;
Abbaa Taayitichaatiif kan
እንደሆነ፤ c) provides the Authori-
dhiyeesse yoo ta’e; adabbii (ሐ) ለባለሥልጣኑ የተጭበረበሩ ሰነዶች ን ty with fraudulent doc-
maallaqaa qarshii 50,000.00 ያቀረበ እንደሆነ፤ ከብር $ሺ (ሃምሳ uments; shall be punish-
(kuma shantamaa) hanga able with a fine of birr
ሺ ብር) እስከ ብር )ሺ (አንድ መቶ
100,000.00 (kuma dhibba 50,000 ( F i f t y T h o u s a n d
tokkoo) ga’uuniifi adabbii ሺ ብር) በሚደርስ የገንዘብ ቅጣት እና
Birr) to 100,000 (One Hun-
hidhaa waggaa shanii hanga ከሦስት ዓመት እስከ አሥራ አምስት dred Thousand Birr) and
waggaa saddeetii ga’uun ni ዓመት በሚደርስ ጽኑ እሥራት rigorous imprisonment for
adabama.
2) Namni tokko Abbaa Taayiti- ይቀጣል፡፡ a term of three to fifteen
chaatiif dabarsuu akka danda’u 2) አንድ ሰው ለባለሥልጣኑ ሊያስተላልፈው years.
osoo beekuu yookiin sababa ga- 2) The reference in sub-article
እንደሚችል እያወቀ ወይ ም ማወቅ
haa akka beeku isa dandeessisu (1) of this Article to a state-
የሚያስችለው በቂ ምክንያት እያለው ለሌላ
osoo qabuu ibsa sobaa yookiin ment made to the Authority
ibsa nama dogoggorsu nama bi- ሰው የሰጠው ሀሰተኛ ወይም አሳሳች by a person shall include a
raatiif yoo kenne akkaataa Kee- መግለጫ በዚህ አንቀጽ ንዑስ አንቀጽ (1) statement made by the person
wwata kana Keewwata Xiqqaa to another person with the
መሠረት ለባለሥልጣኑ እንደተሰጠ ሀሰተኛ
1tiin akka ibsa sobaa yookiin ibsa
knowledge or reasonable ex-
nama dogoggorsu Abbaa Taayiti- ወይም አሳሳች መግለጫ ይቆጠራል፡፡
chaatiif kennameetti lakkaa’ama.
pectation that the person will
pass on the statement to the
Authority.
3) Namni kamiyyuu taaksii waliin 3) ማንኛውም ሰው ታክስን ለማጭበርበር 3) Whosoever, with the intention
dhahuuf yaaduun nama lubbuun በማሰብ በሕይወት በሌለ ሰውወይም to evade tax, engages in business
hin jirreen yookaan nama teessoon in an agents capacity by obtain-
isaa hin beekamneen yookaan አድራሻው በማይታወቅ ሰው ወይም
bakka bu’ummaa kennuuf yooki- ውክልና ለመስጠት ወይ ም የንግድ
ing a trade license in the name
in nama hojii daldalaa hojjechuuf of a person who is not alive or
ሥራ ለመሥራት የሕግ ችሎታ በሌለው
seeraan nama hayyamni hin ken- whose address is not known or
namneef yookiin nama hojii dal- ሰው ወይም ከንግድ ሥራው ውጤት
who does not have the legal ca-
dalichaa irraa fayyadamaa hin ta- ተጠቃሚ ባልሆነ ሰው ወይም በሌላ pacity to give power of attorney
aneen yookiin maqaa nama biraa የፈጠራ ሰው ስም የንግድ ፈቃድ
hin jirreetiin hayyama daladalaa or who does not benefit from the
baasuun bakka bu’ummaadhaan አውጥቶ በውክልና የንግድ ሥራ business or who does not exist,
hojii daldalaa kan hojjetu yoo ta’e የሚሠራ እንደሆነ ከንግድ ሥራው ለሚጠየቀ shall apart from being respon-
taaksii hojii daldalichaa irraa gaa- ው ታክስ ኃላፊ መሆኑ እንደተጠበቀ ሆኖ sible for the tax liability of the
fatamuuf itti gaafatamaa ta’uun business, be punishable under
isaa akkuma eegametti ta’ee ak- በዚህ አንቀጽ ንዑስ አንቀጽ (1)
kaataa Keewwata kana Keewwata መሠረት በወንጀል ይቀጣል፡፡
sub-article (1) of thisarticle.
Xiqqaa 1tiin yakkaan ni adabama.
119. Fraudulent or Unlawful Invoices
119.Nagaheewwan Seeraan Alaa )09.የተጭበረበሩ ወይም ሕገ-ወጥ የሆኑ
1) A person who:
Yookiin Waliindhahaman ደረሰኞች a)prepares, produces, sells,
1) Namni kamiyyuu: 1) ማንኛውም ሰው፦
(a) Nagaheewwan waliindha- or distributes fraudulent
haman kan qopheesse, kan (ሀ) የተጭበረበሩ ደረሰኞችን invoices; or uses fraudulent
maxxansiise, kan gurgure ያዘጋጀ፣ያተመ፣የሸጠ ወይም invoices to reduce his tax li-
yookiin rabse; yookiin ያሰራጨ፤ ወይም ability or
(b) Idaa taaksii isaa hir’isuuf b) claim a refund; shall be pun-
yookiin deebii gaafachuuf (ለ) የታክስ ዕዳውን ለመቀነስ ወይም
sanadoota waliindhaha- ተመላሻ ለመጠየቅ የተጭበ ረበሩ
ishable with a fine of birr
man kan fayyadame yoo 100,000 (One Hundred
ደረሰኞችን የተጠቀመ እንደ ሆነ፤ብር )
ta’e; adabbii maallaqaa qar- Thousand Birr) and rigorous
shii 100,000.00 (kuma dhib- ሺ (አንድ መቶ ሺብር) የገንዘብ ቅጣት
imprisonment for a term of
ba tokkoo) fi hidhaa cimaa እና ከሰባት ዓመት እስከ አ ስ ር seven to ten years.
waggaa torbaa hanga waggaa ዓመት በሚደርስ ጽኑ እሥራት ይቀጣል፡፡
kudhanii ga’uun ni adabama. 2) If the pecuniary benefit obtained
2) Sanadoota waliindhahaman Keew- 2) በዚህ አንቀጽ ንዑስ አንቀጽ (1) by a person from a fraudulent
wata kana Keewwata Xiqqaa 1 jalatti የተጠቀሱትን የተጭበረበሩ ደረሰኞች invoice under sub-article (1) of
ibsaman fayyadamuun faayidaan በመጠቀም የተገኘው የገንዘብ ጥቅም this Article is greater than birr
qarshii argame qarshii 100,000.00 100,000 (One Hundred Thou-
(kuma dhibba tokko) kan caalu yoo ከብር )ሺ (ከአንድ መቶ ሺ ብር) የሚበልጥ
ta’e, bu’uura keewwata kana keew- እንደሆነ፣ በዚህ አንቀጽ ንዑስ አንቀጽ
sand Birr) the sanction under
wata xiqqaa 1tiin adabbiin buufamu sub-article (1) shall be equal to
(1) መሠረት የሚጣለው ቅጣት ከገንዘቡ
adabbii qarshii faayidaa qarshichaa the pecuniary benefit derived
waliin wal qixa ta’ee fi hidhaa cimaa ጥቅም ጋር እኩል በሆነ የገንዘብ ቅጣት
and rigorous imprisonment for
waggaa kudhanii hanga waggaa እና ከአስር ዓመት እስከ አስራ አምስት a term of ten to fifteen years.
kudha shanii ga’uun ta’a. ዓመት በሚደርስ ጽኑ እሥራት ይሆናል፡፡
3) Namni sanadoota sobaa hojj- 3) A person who possesses, sells,
echuuf, qopheessuuf yookaan 3) ሀሰተኛ ደረሰኞችን ለመስራት፣ለማዘ ጋጀት leases, or otherwise supplies a
maxxansiisuuf kan gargaa- ወይም ለማተም የሚያገለግል ማሽን፣ machine, equipment, or soft-
ru mashinni, meeshaa yooki- መሳሪያ፣ ወይም ሶፍትዌር የያዘ፣ ware that is used in making, pre-
in sooftiweerii qabatee argame, paring, or printing fraudulent
kan gurgure, kireesse yookaan የሸጠ፣ ያከራየ፣ ወይም በሌላመንገድ
karaa biraatiin dhiyeesse kami- ያቀረበ ማንኛውም ሰው ብር 2)ሺ (ሁለት
invoices shall be punishable with
yyuu adabbii maallaqaa qarshii a fine of birr 200,000 (Two Hun-
መቶ ሺ ብር) የገንዘብ ቅጣት እና ከአስር
200,000.00 (kuma dhibba lamaa) dred Thousand Birr) and rigor-
fi hidhaa cimaa waggaa kud- ዓመትእስከ አስራ አምስት ዓመት በሚደ
ous imprisonment for a term of
hanii hanga waggaa kudha shanii ርስ ጽኑ እሥራት ይቀጣል፡፡ ten to fifteen years.
ga’uun ni adabama.
Labsii Lak. 203/2009 Fuula 120 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ )@ Proclamation No. 203/2017 page 120
4) Akkaataa Keewwata kana Kee- 4) በዚህ አንቀጽ ንዑስ አንቀጽ (3) 4) Conviction for an offence un-
wwata Xiqqaa 3tiin balleessaa der sub-article (3) of this Article
መሠረት ጥፋተኛ ሆኖ መገኘት
ta’uun yoo mirkanaa’e maash- shall not prejudice the confis-
inichi, meeshichi sooftiweerichi ማሽኑን፣መሳሪያውን፣ ሶፍትዌሩን ወይም
cation of the machine, equip-
yookaan bu’aan yakkichaa ni የወንጀሉን ፍሬ መውረስን ያስከትላል፡፡ ment, or software, and of the
dhaalama. 5) ሀሰተኛ ደረሰኞችን የያዘ፣ ያስቀመ proceeds of the crime.
5) Namni Sanadoota sobaa qa- 5) A person who possesses, keeps,
bate, kaa’e, gurgurtaaf mijeesse ጠ፣ ለሽያጭ ያመቻቸ፣ ወይም ሀሰተኛ
facilitates, or arranges the sale,
yookaan sanadootni sobaa tajaa- ደረሰኞች ጥቅም ላይ እንዲ ውሉ
or commissions the use of fraud-
jila irra akka oolan taasise hidhaa ያደረገ ሰው ከሦስት ዓመትእስከ አምስት ulent invoices shall be guilty of
cimaa waggaa sadii hanga waggaa
ዓመት በሚደረስ ጽኑ እሥራት ይቀጣል፡፡ an offence punishable by rigor-
shanii ga’uun ni adabama.
ous imprisonment for a term of
120.Yakkoota Waliigalaa Nagaheew- three to five years.
)!. ከደረሰኝ ጋር የተገናኙ ጠቅላላ ወንጀሎች
waniin walqabatan
1) Kaffalaan taaksii dirqama naga- 1) ማንኛውም ደረሰኝየ መስጠት ግዴታ 120.General Offences Relating to
hee kennuu qabu kamiyyuu ያለበት ታክስ ከፋይ ያለ ደረሰኝ ግብይት Invoices
nagahee malee bittaa fi gurgur- ያከናወነ እንደሆነ ከብር !5 ሺ(ሃያ
1) Any tax payer with an obligation
taa kan raawwate yoo ta’e adabbii to issue a tax invoice,carrying out
አምስት ሺ ብር) እስከ ብር $ሺ (ሃምሳ ሺ
maallaqaa qarshii 25,000 (kuma transaction without tax invoice
digdamii shanii) hanga 50,000.00 ብር) የገንዘብ መቀጫ እና ከሦስት እስከ shall bepunishable with a fine of
(kuma shantama) fi adabbii አምስት ዓመት በሚደርስ ጽኑ እሥራት birr 25,000(Twenty-fiveThousand
hidhaa cimaa waggaa sadii hanga ይቀጣል፡፡
Birr) to 50,000(Fifty Thousand
waggaa shanii ga’uun ni adabama. Birr) and rigorous imprisonment
2) Koppii nagaheewwanii walfak- 2) በአንድ ግብይት በተሰጡ ተመሳሳይ for a term of three to five years.
kaatan bittaa fi gurgurtaa tokko የደረሰኝ ኮፒዎች ላይ የተለያዩ ዋጋዎችን 2) A person who understates a
irratti kennaman irratti gatii adda በመመዝገብ የሽያጭ ዋጋን ያሳነሰ sales price by entering different
addaa galmeessuun namni gatii amounts of the price in identical
ማንኛውም ሰው ብር )ሺ ሺ(አንድ መቶ
gurgurtaa hir’ise kamiyyuu ad- copies of the invoice for a sin-
abbii qarshii 100,000.00 (kuma ሺብር)እና ከአምስት ዓመት እስከ ሰባት gle transaction shall be punish-
dhibba tokko) fi hidhaa cimaa ዓመት በሚደርስ ጽኑ እሥራት ይቀጣል፡፡ able with a fine of birr 100,000
waggaa shanii hanga wagga tor- (One Hundred Thousand Birr)
3) የሽያጩ ትክክለኛ ዋጋ ከብር )ሺ(አንድ
baa gahuun ni adabama. and rigorous imprisonment for
3) Gatiin gurgurtichaa sirriin qar- መቶ ሺ ብር) የሚበ ልጥ ከሆነ
a term of five to seven years.
shii 100,000.00 (kuma dhibba በዚህ አንቀጽ ንዑስ አንቀጽ (2) መሠረት 3) If the actual price of the sale is
tokko) kan caalu yoo ta’e bu’uura
የሚጣ ለው ቅጣት በደረሰኞቹ ላይ ከ greater than birr 100,000 (One
keewwata kana keewwata xiqqaa
ተመለ ከቱት ከፍተኛው የገንዘብ መጠን Hundred Thousand Birr) the
2tiin adabbiin buufamu hanga
sanction under sub-article (2) of
qarshii isa olaanaa nagaheewwan እና ከሰባት ዓመት እስከ አስር ዓመት
irratti ibsamee fi adabbii hidhaa this Article shall be a fine equal
cimaa waggaa torbaa hanga wag-
የሚደርስ ጽኑ እሥራት ይቀጣል፡፡ to the highest of the prices
gaa kudhanii ga’uun ni adabama. 4) ግብይት ሳይፈጸም ደረሰኝ የሰጠወይም specified on the invoices and
4) Namni osoo bittaa fi gurgurtaan የተቀበለ ሰው ከብር )ሺ (አንድ መቶ ሺ rigorous imprisonment for term
hin raawwatamin nagahee kenne of seven to ten years.
ብር) እስከ ብር 2)ሺ(ሁለት መቶ ሺ ብር)
yookaan fudhate adabbii qarshii 4) A person who provides or ac-
100,000.00 (kuma dhibba tokko) በሚደር ስ የገንዘብ ቅጣት እና ከሰባት cepts an invoice for which there
hanga 200,000.00(kuma dhibba ዓመት እስከ አስር ዓመት በሚደርስ ጽኑ is no transaction shall be punish-
lamaa) ga’uunii fi hidhaa cimaa እሥራት ይቀጣል፡፡
able with a fine of birr 100,000
waggaa torba hanga waggaa kud- (One Hundred Thousand Birr) to
hanii ga’uun ni adabama. 200,000 (Two Hundred Thousand
Birr) and rigorous imprisonment
for a term of seven to ten years.
Labsii Lak. 203/2009 Fuula 121 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ )@1 Proclamation No. 203/2017 page 121
5) Nagaheen Keewwata kana Keew- 5) በዚህ አንቀጽ ንዑስ አንቀጽ (4) የተመለከተው 5) If the invoice to which sub-ar-
wata Xiqqaa 4 jalatti ibsame hanga ደረሰኝ ከብር 2)ሺ (ሁለት መቶ ሺ ብር) ticle (4) of this Article applies
qarshii 200,000.00 (kuma dhibba is for an amount in excess of
lama) kan caalu kan qabate yoo ta’e የሚበልጥ የገንዘብ መጠን የያዘ እንደሆነ በዚህ
birr 200,000 (Two Hundred
akkaataa keewwata kana keewwta አንቀጽ ንዑስ አንቀጽ (1) መሠረት የሚጣለው Thousand Birr) the sanction
xiqqaa 1tiin adabbiin buufamu ad- ቅጣ ት በደረሰኙ ከተገለጸው የገንዘብ መጠን under sub-article (1) of this Ar-
abbii qarshii hanga qarshii naga- ticle shall be a fine equal to the
ጋር እኩል በሆነ የገንዘ ብ ቅጣት እና ከአስር
hee irratti ibsame waliin walqixa amount stated on the invoice
ta’ee fi adabbii hidhaa waggaa kud- ዓመት እስከ አስራ አምስት ዓመት
and rigorous imprisonment for
hanii hanga waggaa kudha shanii የሚደ ረስ ጽኑ እሥራት ይቀጣል፡፡ a term of ten to fifteen years.
ga’uun ni adabama.
6) ባለሥልጣኑ ሳይፈቅድለት የታክስደረሰኝ 6) Whosoever without authoriza-
6) Namni osoo Abbaan Taayitichaa
tion from the Authority prints
hin hayyaminiif nagahee taak- ያተመ ሰው ከብር 3ሺ (ሦስት መቶ ሺ
tax invoices shall be punishable
sii maxxanse adabbii maallaqaa ብር) እስከ ብር 5)ሺ (አምስት መቶ ሺ
qarshii 300,000.00 (kuma dhibba with a fine of birr 300,000 (Three
sadii) hanga 500,000.00(kuma
ብር) በሚደርስ የገንዘብ ቅጣት እና ከሁለት Hundred Thousand Birr) to birr
dhibba shanii) ga’uunii fi hidhaa ዓመት እስከ አምስት ዓመት በሚደርስ ጽኑ 500,000 (Five Hundred Thou-
cimaa waggaa lamaa hanga wag- እሥራት ይቀጣል፡፡
sand Birr) and with rigorous
gaa shanii ga’uutiin ni adabama. imprisonment from two to five
7) Akkaataa keewwata kana keew- years.
wata xiqqaa 6tiin namni ballees- ጥፋተኛ የተባለ ሰው ወንጀሉን ለሁለተኛ 7) A person found guilty and con-
saadha jedhame yakkicha yeroo ጊዜ ፈጽሞ ጥፋተኛ መሆኑ ከተረጋገጠ victed under sub-article (6) of
lammaffaaf raawwatee balleessaa የህትመት መሣሪያው እና የማተሚያ
this Article for the second time,
ta’uun yoo irratti mirkanaa’e mee- shall forfeit his printing machine
ድርጅቱ ይወረሳል፣ የንግድ ፈቃዱም and/or his business and his busi-
shaan maxxansaa isaa fi dhaab-
banni maxxansichaa ni dhaalama, ይሰረዛል፡፡ ness license shall be cancelled.
hayyamni daldala isaas ni haqama.
121. Claiming Unlawful Refunds
)@1.ሕገወጥ የሆነ ተመላሽን ወይም ከተገቢው
121.Deebii Seera Qabeessa Hin Ta- or Excess Credits
ane Yookiin Bakka Buufama Hin በላይ ማካካሻንመጠየቅ 1) A taxpayer who claims a refund
Malle Gaafachuu 1) ባለሥልጣኑን ለማጭበርበር በማሰ ብ or tax credit with intent to de-
1) Namni Abbaa Taayitichaa dogon- fraud the Authority using a fal-
ተመላሽ ወይም ማካካሻ የጠየ ቀ ሰው ብር
gorsuuf yaadee deebii yookiin sified receipt or by employing
bakka buufama kan gaafate yoo $ሺ (ሃምሳ ሺ ብር) እና ከአምስት ዓመት
any other similar method, shall
ta’e adabbii qarshii 50,000.00 እስከ ሰባት ዓመት በሚደርስ ጽኑ እሥራት be punishable with a fine of birr
(kuma shantama) fi hidhaa cimaa 50,000 (Fifty Thousand Birr)
ይቀጣል፡፡
waggaa shanii hanga waggaa tor- and rigorous imprisonment for
baa ga’uun ni adabama. 2) በዚህ አንቀጽ ንዑስ አንቀጽ (1)መሠረት
a term of five to seven years.
2) Adabbiin akkaataa keewwata የሚጣለው ቅጣት፣ታክስ ከፋዩ በዚህ አዋጅ
2) Conviction for an offence un-
kana keewwata xiqqaa 1tiin bu- አንቀጽ $2 መሠረት ተመላሽ የተደረገለትን der sub-article (1) of this Arti-
ufamu, kaffalaa taaksichaa ak-
kaataa labsii kan keewwata 52tiin ታክስ መልሶ ከመክፈል ግዴታ ነጻ cle shall not relieve the taxpayer
taaksii deebii taasifameef deebi- ሊያደርገው አይችልም፡፡
from the obligation to repay the
see kaffaluuf dirqama qabu irraa refund under Article 52.
bilisa hin taasisu.
122.Yakkoota Taaksii Dabalata Qa- )@2.ከተጨማሪ እሴት ታክስ ጋር የተያያዙ 122. Value Added Tax Offences
beenyaa Waliin Wal Qabatan ወንጀሎች 1) A person who has provided a tax
1) Namni Taaksii Dabalata Qa- invoice without being registered
1) ለተጨማሪ እሴት ታክስ ሳይመዘገብ የታክስ
beenyaatiif osoo hin galmaa’in for value added tax shall be pun-
ደረሰኝ የሰጠ ሰው ብር 2)ሺ (ሁለት መቶ ishable with a fine of birr 200,000
nagahee kenne adabbii qarshii
200,000.00(kuma dhibba lamaa) ሺ ብር) የገንዘብ ቅጣት እና ከሰባት ዓመት (Two Hundred Thousand Birr)
fi hidhaa cimaa waggaa torbaa እስከ አስር ዓመት በሚደርስ ጽኑ እሥራት and rigorous imprisonment for
hanga waggaa kudhanii ga’uutiin a term of seven to ten years.
ይቀጣል፡፡
ni adabama.
2) Taaksii Dabalata Qabeenyaatiif 2) ለተጨማሪ እሴት ታክስ የተመዘገበ 2) A Value Added Tax registered
namni galmaa’e kamiyyuu: ማንኛውም ሰው፦ person who:
(a) Akkaataa Labsii Taaksii (a) refuses to provide a tax deb-
ሀ) በተጨማሪ እሴት ታክስ አዋጅ
Dabalata Qabeenyaatiin
it note or tax credit note as
yaadannoo deebiitii yookaan መሠረት የታክስ ዴቢት ወይም
kireediitii taaksii kennuuf ክሬዲት ማስታወሻ ለመስጠት ፈቃደኛ
required under the Value
hayyamamaa kan hin taane Added Tax Proclamation; or
ካልሆነ፤ ወይም
yoo ta’e; yookaan (b) provides a tax debit note
(b) Akkaataa Labsii Taaksii Daba- ለ) በተጨማሪ እሴት ታክስ አዋጅ
or tax credit note otherwise
lata Qabeenyaatiin hayyama- ከተፈቀደው ውጪ የታክስ than as allowed under the
meen ala yaadannoo deebiitii ዴቢት ወይም ክሬዲት ማስታወሻ Value Added Tax Procla-
yookaan kireediitii taaksii kan
kenne yoo ta’e; adabbii qarshii
የሰጠእንደሆነ፤ብር 0ሺ (አሥር ሺ mation; shall be punishable
10,000.00 (kuma kudhanii) fi ብር) የገንዘብ ቅጣ እና በአንድ ዓመት with a fine of birr 10,000
hidhaa salphaa waggaa tok- ቀላል እሥራት ይቀጣል፡፡ (Ten Thousand Birr) and
kootiin ni adabama. simple imprisonment for a
term of one year.
123.Yakkoota Qaraxa Teembiraa )@3. ከቴምብር ቀረጥ ጋር የተያያዙ ወንጀሎች
Waliin Walqabatan 1) ማንኛውም ሰው፦
123. Stamp Duty Offences
1) Namni kamiyyuu : (ሀ) በምስክርነት ካልሆነ በስተቀር
(a) Ragummaadhaaf yoo ta’e malee 1) A person who:
osoo qaraxni teembiraa itti kaf- የቴምብርቀረጥ ሊከፈልበት ሲገባ (a) executes or signs(other
falamuu qabuu sanada qaraxni የቴምብር ቀረጥ ያልተከፈለበትን ሰነድ than as a witness) a docu-
teembiraa irratti hin kaffalamne ሥራ ላይ ያዋለ ወይም የፈረመ፤ ment subject to stamp duty
hojii irra kan oolche yookaan ወይም on which no stamp duty is
kan mallatteesse yookiin paid; or
(b) Qaraxa teembiraa kaffalamuu (ለ) የቴምብር ቀረጥ ላለመክፈል ወይም
dhiisuuf yookiin qaraxa te-
(b) disguises or hides the true
አነስተኛ የቴምብር ቀረጥ ለመክፈል
embiraa gadi aanaa kaffaluuf nature of a document with
በማሰብ የአንድን ሰነድ ትክክለኛ
yaaduun amala sirrii sanada the intention of not paying
ባህሪይ ያልገለጸ ወይም የደበቀ
tokkoo kan hin ibsine yookaan stamp duty or paying a lower
kan dhookse yoo ta’e, Adabbii እንደሆነ፤ከብር !5ሺ (ሃያ አምስት amount of stamp duty; shall
maallaqaa qarshii 25,000.00 ሺ ብር)እስከ ብር 5ሺ (ሃምሳ ሺ ብር) be punishable with a fine
(kuma digdamii shan) hanga በሚደርስ የገንዘብ ቅጣት እና ከሦስት of birr 25,000 (Twenty-five
50,000.00 (kuma shantamaa)
gahuu fi adabbii hidhaa cimaa ዓመት እስከ አምስትዓመት በሚደርስ Thousand Birr) to birr 50,000
waggaa sadii haga waggaa ጽኑ እሥራት ይቀጣል፡፡ (Fifty Thousand Birr) and
shanii ni adabama. 2) ማንኛውም ሰው፦
rigorous imprisonment for a
2) Namni kamiyyuu:- term of three to five years.
(ሀ) ቴምብሮችን ወይም ቴምብር
(a) Teembeera yookiin sanada 2) A person who:
teemberri itti maxxanfame የተመታባቸውን ሰነዶች ለመሸጥ
(a) Being authorized to sell
gurguruuf kan eeyyamameef የተፈቀደለት ሆኖ የቴምብር ቀረጥ
stamps or stamped papersvio-
ta’ee Labsii qaraxa teembeera አዋጁን ወይም ደንቡን የተላለፈ
yookiin dambii kan darbe yoo lates the Stamp Duty Proc-
ta’e; yookiin እንደሆነ፤ ወይም lamation o rRegulation; or
(b) Teembeera yookiin sanada (ለ) ቴምብሮችን ወይም ቴምብር (b) sells or offers for sale stamps
teemberri itti maxxanfame የተመታባቸውን ሰነዶች ሳይፈቀ or stamped paperswithout
osoo hin heeyyamamaniif authorization;shall be pun-
ድለት የሸጠ ወይም ለሽያጭ
kan gurgure yookiin gur- ishable with a fine of birr
gurtaaf kan dhiyeesse yoo ያቀረበእንደሆነ፤ከብር 5ሺ (አምስት
ta’e;Adabbii maallaqaa qarshii 5,000 (Five Thousand Birr)
ሺብር)እስከ ብር !5 ሺ (ሃያ አምስ ት
5,000.00 (kuma shan) hanga to birr 25,000 (Twenty-five
ሺ ብር) በሚደርስ የገንዘብ ቅጣት እና
qarshii 25,000.00 (kuma dig- ThousandBirr) and rigorous
ከሦስት ዓመት እስከ አምስት ዓመታት
damii shan)fi adabbii hidhaa imprisonment for a term of
cimaa waggaa sadii haga wag- በሚደርስ ጽኑ እሥራት ይቀጣል፡፡ three tofive years.
gaa shanii ni adabama.
124.Yakkoota Tarkaanfii Taaksii Kaf- )@4. ታክስን ለማስከፈል ከሚወሰድ እርምጃ 124.Offences Relating to Recovery
falchiisuuf Fudhatamu Waliin ጋር የተያያዙ ወንጀሎች of Tax
Wal Qabatan 1) A receiver entrusted with the
1) Namni qabeenya kaffalaa taak- 1) ማንኛውም የታክስ ከፋይ ንብረት ተረካቢ
property of a tax payerfailing to
sii fuudhu kamiyyuu bu’uura በታክስ ሕጎች በተደነገገው መሠረት
discharge his obligation under
seera taaksii tumameen dirqama የተጣለበትን ግዴታ ሳይፈ ፅም የቀረ any tax law shall be punishable
irratti buufame osoo hin raaw-
wanne yoo hafe adabbii qarshii
እንደሆነ በብር 5ሺ (አምስት ሺ ብር) with a fine of birr 5,000 (Five
5,000.00(kuma shanii) fi hidhaa የገንዘብ ቅጣ ት እና በአንድ ዓመት ቀላል Thousand Birr) and with simple
salphaa waggaa tokkotiin ada- እሥራት ይቀጣል፡፡ imprisonment one year.
bama. 2) በዚህ አዋጅ አንቀጽ #1 መሠረት የንብረት
2) A person who, after receipt of a
2) Namni bu’uura Labsii kana keew- seizure order under Article 41:
wata 43tiin ajajni qabinsa qabeen- መያዝ ትዕዛዝ የደረሰው ሰው፦
(a) sells, exchanges, or other-
yaa isa qaqqabe: (ሀ) ትዕዛዙ የተላለፈበትን ንብረት የሸጠ፣ wise disposes of the prop-
(a) Qabeenyaa ajajni irratti darbe የለወጠ፣ ወይም በሌላ መንገድ ያስተ erty that is the subject of the
yoo gurgure, jijjiire, yookiin
ላለፈ እንደሆነ፤ order;
karaa biraa yoo dabarse ta’e;
(b) Qabeenyaa ajajni irratti darbe (ለ) ትዕዛዙ የተላለፈበትን ንብረት (b) hides, breaks, spoils, or
yoo dhokse, caccabse, akka የደበቀ፣የሰበረ፣ ያበላሸ ወይም የጎዳ
damages the property that is
hin hojjanne taasise yookiin the subject of the order; or
እንደሆነ፤ ወይም
miidhe; yookiin (c) destroys, hides, removes,
(c) Qabeenyaa ajajni irratti dar- (ሐ) ትዕዛዙ የተላለፈበትን ንብረት damages, changes, cancels,
be ilaalattu sanada kamiyyuu የሚመለከት ማናቸውንም ሰነድ or deletes any documents
yoo barbadeesse, dhokse, ያወደመ፣ የደበቀ፣ ያስወገደ፣ relating to the property the
dhabamsise, miidhe, haqe, subject of the order; shall
የጎዳ፣የለወጠ፣ የሰረዘ፣ የደለዘ ወይም
laaqe yookiin balleesse yoo
be punishable with simple
ta’e; Adabbii hidhaa cimaa ያጠፋ እንደሆነ፤ከሁለት ዓመት
waggaa lamaa hanga waggaa imprisonment from two to
እስከ ሦስት ዓመት በሚደርስ ቀላል
sadii ni adabama. three years.
እሥራት ይቀጣል፡፡
3) Tumaan Keewwata kana Keew- 3) Subject to sub-article (5) of this
wata Xiqqaa 5 akkuma eegametti 3) የዚህ አንቀጽ ንዑስ አንቀጽ ( 5 ) Article, a person who fails to
ta’ee; bu’uura ajaja kaffaltii qaama እንደተጠበቀ ሆኖ፣ ለሶስተኛ ወገን pay the amount specified in a
sadaffatiif kennamuun qarshii ib- በሚሰጥ የገንዘብ ክፍያ ትዕዛዝ መሠረት garnishee order to the Author-
same namni Abbaa Taayitaatiif ity shall be punishable with
የተጠየቀውን ገንዘብ ለባለ ሥል ጣኑ
hin kaffalle kamiyyuu hidhaa sal- simple imprisonment from two
phaa waggaa lamaa hanga sadiiti- ያልከፈለ ማንኛውም ሰው ከሁለት ዓመት
to three years.
in ni adabama. እስከ ሦስት ዓመት በሚደርስ ቀላል
4) A person who notifies the Au-
4) Namni ajajni kaffaltii qarshii qa- እሥራት ይቀጣል፡፡
ama sadaffatiif akka kaffaluuf isa thority under Article 45 sub ar-
gahe akkaataa Labsii kana Keew- 4) ለሶስተኛ ወገን የሚሰጥ የገንዘብ ክፍያ ticle (5) of this Proclamation is
wata 45 Keewwata Xiqqaa 5tiin ትዕዛዝ የደረሰው ሰው በዚህ አዋጅ አንቀጽ treated as being in compliance
ajajicha raawwaachuu akka hin #5 ”®<e አንቀጽ (5) መሠረት ትዕዛዙን with a garnishee order served on
dandeenye Abbaa Taayitaatif yoo the person until the Authority
መፈጸም እንደማይችል ለባለሥልጣኑ
beeksise ajaja Abbaan Taayiticha serves the person with a notice
akkaataa Labsii kana Keewwata ካሳወቀ፣ ባለሥልጣኑ የሰጠውን ትዕዛዝ
under Article 45 sub article (6)
45 Keewwata Xiqqaa 6tiin haqa- በዚህ አዋጅአንቀጽ #5 ”®<e አንቀጽ (6) of this Proclamation cancelling
muun yookiin fooyya’uun yooki- መሠረት መሻሩን ወይም ማ ሻ ሻ ሉ ን or amending the garnishee order
in namni ajajni isa gahe beeksisa
dhiyeesse kufaa gochuun haga ወይም ትዕዛዙ የደረሰው ሰው or rejecting the person’s notice
hin beeksifnetti namni ajajni kaf- ያቀረበውን ማስታወቂያ ውድቅ ማድረጉን under Article 45(5) of this Proc-
faltti maallaqaa qaama sadaffaatiif እስካላ ስታወቀው ድረስ ለሶስተኛ ወገን
lamation.
kennamu ajajicha akka raawwa-
የሚሰጥ የገንዘብ ክፍያ ትዕዛዝ የተሰጠው
tetti lakkaa’ama.
ሰው ትዕዛዙን እንደ ፈጸመ ይቆጠራል፡፡
Labsii Lak. 203/2009 Fuula 124 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ )@4SS Proclamation No. 203/2017 page 124
5) Namni kamiyyuu akkaata Kee- 5) ማንኛውም ሰው በዚህ አንቀጽ ንዑስ 5) The conviction of a person for
wwata kana Keewwata Xiqqaa አንቀጽ (3) መሠረት ጥፋተኛ ሆኖ an offence under sub-article (3)
3tiin balleessa ta’ee argamuun of this Article shall not relieve
isaa maallaqa ajaja kaffaltii qaama መገኘቱ በደረሰው ለሶስተኛ ወገን የሚሰጥ
the person of liability to pay the
sadaffaaf keennameen maallaqaa የገንዘብ ክፍያ ትዕዛዝ የተጠየቀውን amount required to be paid un-
caqasame yeroon isaa gahe dirqa- ገንዘብ የመክፈል ግዴታውን አያስቀርም፡፡ der the garnishee order.
ma kaffaluu isaa hin hambisu. 6) A person who departs or at-
6) ከሃገር የመውጣት ክልከላ ትዕዛዝን በመጣስ
6) Ajaja dhorkaa biyya keessaa ba- tempts to depart from Ethiopia
huu darbuun namni kamiyyuu ከኢትዮጵያ የወጣ ወይም ለመውጣት
in contravention of a departure
Itoophiyaa keessaa bahe yookiin የሞከረ ማንኛውም ሰው ከሁለት ዓመት prohibition order shall be
bahuuf kan yaale adabbii hidhaa አስከ ሦስት ዓመት በሚደርስ ቀላል punishable with simple impris-
salphaa waggaa lamaa haga sa- onment from two to three years.
እሥራት ይቀጣል፡፡
diitiin ni adabama. 7) A financial institution that fails
7) Akkataa Labsii kana keewwata 44 7) በዚህ አዋጅ አንቀጽ #4 መሠረት የተላለፈን to comply with order issued un-
tiin ajaja darbe kan hin kabajne ትዕዛዝ ያላከበረ ማንኛውም የፋይናንስ ተቋም der Article 44 of this Proclama-
dhaabbanni Faayinaansii kami- tion shall be punishable by a fine
በዚህ ምክንያት ባለስልጣኑ ሳይሰበስ በው
yyuu sababa kanaan Abbaan Ta- equal to the tax that the Author-
ayitaa haga qarshii osoo hin fu- በቀረው የገንዘብ ልክ የገንዘብ መቀጮ ይቀጣል፡፡
ity failed to collect as a result of
naniin hafe adabbii maallaqatiin 8) በዚህ አንቀጽ ንዑስ አንቀጽ (7) the failure.
ni adabama. የተመለከተው ወንጀል የተፈጸመው 8) If an offence under sub-article
8) Keewwata kana Keewwata Xiqqaa (7) of this Article was commit-
የፋይናንስ ተቋሙ ሥራ አስኪያጅእያወቀ
7tiin kan ibsame yakki kan raaw- ted with the knowledge or as a
watame hojii gaggeessaan Dhaab- ወይም በቸልተኝነቱ ምክን ያት የሆነ
result of negligence of the man-
bata Faayinaansichaa osoo beekuu እንደሆነ ሥራ አስኪያጁ ከሁለት ዓመት ager of the financial institution,
yookiin sababa dagannoo isaatiin እስከ ሦስት ዓመት በሚደርስ ቀላል the manager shall be punishable
yoo ta’e hojii gaggeessichi adabbii
እሥራት ይቀጣል፡፡ with simple imprisonment from
hidhaa salphaa waggaa lamaa han-
two to three years.
ga waggaa sadiitiinni adabama. 9) ከባለሥልጣኑ ፈቃድ ሳይገኝ በዚህአዋጅ
9) A person who, without the per-
9) Namni Abbaa Taayitichaa irraa አንቀጽ መሠረት የእሽግ ትዕዛዝ
#7 mission of the Authority, opens
eeyyama osoo hin argatiin bu’ura
Labsii kana Keewwata 47 tiin aja- የተላለፈበትን የንግድ ሥፍራ ወይም ቦታ or removes the seal of premises
jni samsuu naannoo hojiitti dar- እሽግ የከፈተ ወይም ያስወገደ ሰው ከሁለት that are the subject of a closure
be yookiin iddoo samsame kan order under Article 47 shall be
ዓመት እስከ ሦስት ዓመት በሚደርስ ቀላል
bane yookiin kan dhorke adabbii punishable with simple impris-
hidhaa salphaa waggaa lamaa han-
እሥራት ይቀጣል፡፡ onment from two to three years.
ga waaggaa sadiitiin ni adabama.
125. Tax Evasion
)@5. ታክስን ስለመሰወር
125.Taaksii Miliksuu 1) Whosoever, with the intention
1) ማንኛውም ሰው ታክስን ለመሰወ to evade tax, conceals his in-
1) Namni kamiyyuu itti yaadee taak-
sii miliksuuf galii isaa kan dhokse ር በማሰብገቢውን የደበቀ፣ የታክስ come or fails to file a tax decla-
; beeksisa taaksii kan hin dhiyees- ማስታወቂያውን ያላቀረበ ወይም ታክሱን ration or pay tax by the due date
ine yookiin taaksii kan hin kaf- shall be punishable with a fine
ያልከፈለ እንደሆነ ከብር )ሺ (አንድ መቶ
falle yoo ta’e adabbii maallaqaa of birr 100,000 (One Hundred
qarshii 100,000.00 (kuma dhibba
ሺ ብር) እስከ ብር 2)ሺ (ሁለት መቶ ሺ Thousand Birr) to 200,000(Two
tokko) hanga qarshii 200,000.00 ብር) በሚደርስ የገንዘብ ቅጣት እና ከሦስት Hundred Thousand Birr) and
(kuma dhibba lamaa) fi hidhaa ዓመት እስከ አምስት ዓመት rigorous imprisonment for a
cimaa waggaa sadii hanga waggaa term of three to five years.
በሚደርስ ጽኑ እሥራት ይቀጣል፡፡
shaniitiin ni adabama. 2) A withholding agent who with-
2) Namni herrega kaffalaa irraa taak- 2) ከተከፋይ ሂሣብ ላይ ታክስን ቀ ን ሶ holds tax from a payment but
sii hir’isee galii akka godhuuf itti ገቢ የማድረግ ኃላፊነት የተጣለበት ሰው fails to pay the withheld tax to
gaafatamummaan itti kenname ታክስን ለመሰወር በማሰብ ቀንሶ የያዘውን the Authority by the due date
itti yaadee taaksii milikisuuf qar- with the intention to evade
ታክስ ለባለሥልጣኑ ያላስተላለፈ ከሆነ
shii hir’isee qabatee Abbaa Taayiti- tax shall be punishable by rig-
chaatiif yoo hin dabarsine adabbii ከሦስት ዓመት እስከ አምስት ዓመት orous imprisonment for a term
hidhaa cimaa waggaa sadii hanga በሚደርስ ጽኑ እሥራት ይቀጣል፡፡ of three to five years.
waggaa shaniitiin ni adabama.
126.Bulchiinsa Seera Taaksii Gufachiisuu )@6.የታክስ ሕጎችን አስተዳደር ስለማደናቀፍ 126. Obstruction of Administration
1) Namni kamiyyuu bu’ura seera 1) በታክስ ሕጉ መሠረት ግዴታውን of Tax Laws
taaksitiin hojjataa taaksii dirqa- 1) 1A person who obstructs or at-
እየተወጣ ያለን የታክስ ሠራተኛ ያደናቀፈ
ma isaa bahaa jiru kan gufachiise tempts to obstruct a tax officer
yookiin gufachiisuuf kan yaale ወይም ለማደናቀፍ የሞከረ ማንኛውም ሰው
in the performance of duties un-
adabbii hidhaa salphaa waggaa ከአንድ ዓመት እስከ ሦስት ዓመት በሚደር der a tax law shall be punishable
tokkoo hanga waggaa sadiittiin ni
adabama.
ስ ቀላል እሥራት ይቀጣል፡፡ with simple imprisonment for a
2) Namni kamiyyuu Seera bulchiin- 2) የታክስ ሕግ አስተዳደርን ያደናቀፈ ወይም term of one to three years.
sa taaksii kan gufachiise yookiin ለማደናቀፍ የሞከረ ማንኛውም ሰው ከብር 2) A person who obstructs or at-
gufachiisuuf kan yaale adab- tempts to obstruct the adminis-
0ሺ (አሥር ሺ ብር)በማያንስ የገንዘብ
bii maallaqaa qarshii 10,000.00 tration of a tax law shall be pun-
(kuma kudhanii) gadi hin taanee ቅጣት እና ከሦስት ዓመት
ishable with a fine of not less than
fi hidhaa cimaa waggaa sadii han- እስከ አምስት ዓመት በሚደርስ ጽኑ birr 10,000 (Ten Thousand Birr)
ga shaniitiin ni adabama. እሥራት ይቀጣል፡፡ and rigorous imprisonment for a
3) Kaayyoo raawwii Keewwata ka-
3) ለዚህ አንቀጽ ዓላማ የሚከተሉት እና term of three to five years.
naatiif kan armaan gaditti ibsa-
manii fi biroo walfakkatan go- ሌሎች ተመሳሳይ ድርጊቶች የማደናቀፍ
3) In this Article, the following and
chaawwan gufachiisuu jedhamee other similar actions constitute
ተግባራት ተደርገው ይወሰዳሉ፦
fudhatama. obstruction:
(ሀ) በዚህአዋጅ አንቀጽ %7 (a) refusing to comply with a
(a) Akkaataa Labsii kana Keewwa-
ta 67 tiin bu’ura beeksisa ken- መሠረት በሚሰጥ ማስታወቂያ request of the Authority for
namutiin raawwachuu dhabuu መሠረት አለመፈጸምን inspection of documents, or
dabalatee; sanadoota sakata’uuf the provision of reports or
ጨምሮ፣ ሰነዶችን ለመመርመር
gaaffii Abbaa Taayitichaa fud- information relating to the
hachuu diduu yookiin gabaa- ከባለሥልጣኑ የሚቀርብ ጥያቄን
tax affairs of a taxpayer, in-
sawwan yookiin kaffalaa taak- አለመቀበል ወይም ሪፖርቶችን
sii dhimma taaksii ilaalchisee
cluding a refusal to comply
odeeffannoo kennuuf eeyyam-
ወይም የታክስ ከፋዩን የታክስ ጉዳዮች with a notice served on the
amaa yoo ta’uu baate. የሚመለከት መረጃን ለማቅረብ person under Article 67 of
(b) Akkaataa Labsii kana Keew- ፈቃደኛ አለመሆን፤ this Proclamation;
wata 67 tiin dhiyaatee ragaa (ለ) በዚህ አዋጅ አንቀጽ %7 መሠረት
(b) non-compliance with a no-
akka kennu beeksisa kenna- tice served on the person
meen raawwachuu diduu. ቀርቦ ማስረጃ እንዲሰጥ በተ ሰጠው
under Article 67 of this
(c) Akkaataa Labsii kana Kee- ማስታወቂያ መ ሠ ረ ት Proclamation requiring the
wwata 68 tiin Daayirektarri አለመፈጸም፤ person to attend and give
Ol’aanaan Abbaa Taayitichaa
(ሐ) በዚህ አዋጅ አንቀጽ %8 መሠረት evidence;
yookiin Daayirektarri Ol’aa-
naan bakka bu’aa hojjataa taak- የባለሥልጣኑን ዋና ዳይሬ ክተር (c) preventing the Director
sii raga kamiyyuu yookiin raga General or an authorized
ወይም ዋና ዳይሬክተሩ የወከለውን
argachuuf mirga qaban akka officer from exercising the
የታክስ ሠራተኛ ማንኛውንም መረጃ
hin fayyadamne dhorkuu. right of access under Article
(d) Akkaataa Labsii kana Kee- ወይም ማስረጃ ለማግኘት ያላቸውን 68 of this Proclamation;
wwata 68 Keewwata Xiqqaa መብት እንዳይጠቀሙ መከልከል፤ (d) refusing to provide reasonable
4 tiin deeggarsa barbaachisu assistance or facilities as required
(መ) በዚህ አዋጅ አንቀጽ %8 (4) መሠረት
kennuu yookiin haala mi- under Article 68 sub partn (4);
jeessuuf heeyyamamaa ta’uu አስፈላጊውን እርዳታ ለመስጠት ወይም
(e) provoking a disturbance in
dhabuu; መገልገያ ለማ ቅረብ ፈቃደኛ አለመሆን፤
(e) Waajjira Abbaa Taayitichaa an office of the Authority
(ሠ) በባለሥልጣኑ ቢሮ ውስጥ ሁከት or impeding an employ-
keessatti jeequmsa kaasuu
yookiin hojjettoonni taaksii መፍጠር ወይም የታክስ ሠራተኞች ee of the Authority from
dirqama qaxarrii isaanii akka የቅጥር ግዴታቸውን እንዳይወጡ performing their duties of
hin baane gufachiisuu. ማደናቀፍ፡፡ employment.
127.Aangoo Osoo Hin Qabaatiin Ta- )@7. ስልጣን ሳይኖር ታክስ መሰብሰብ 127.Unauthorised Tax Collection
aksii Sassaabuu በማንኛውም የታክስ ሕግ ታክስ እንዲሰበስብ A person not authorized to col-
Seera taaksii kamiiniyyuu nam- lect tax under the tax laws who
ni taaksii akka sassaabu aan- ሥልጣን ያልተሰጠው ማንኛውም ሰው
collects or attempts to collect
goon hin kennamneef kamiyyuu ማንኛውንም ታክስ የሰበሰበ ወይም
tax, shall be punishable with fine
taaksii kamiyyuu kan sassaabe ለመሰብሰብ የሞከረ እንደሆነ ከብር $ሺ
yookiin sassaabuuf kan yaale of birr 50,000 (Fifty Thousand
yoo ta’e, adabbii maallaqaa qar- (ሃምሳ ሺ ብር) እስከ ብር &5ሺ (ሰባ Birr) to 75,000 (Seventy-five
shii 50,000 .00 (kuma shantama) አምስት ሺ ብር) በሚደርስ የገንዘብ ቅጣት Thousand Birr) and rigorous im-
hanga 75,000.00 (kuma torbaata- እና ከአምስት ዓመት እስከ ሰባት ዓመት prisonment for a term of five to
mii shan) fi adabbii hidhaa cimaa seven years.
በሚደርስ ጽኑ እሥራት ይቀጣል፡፡
waggaa 5 (shan) hanga waggaa 7
(torbaa) ni adabama. 128.Aiding or Abetting a Tax Offence
)@8.በታክስ ወንጀል መርዳት ወይም A person who aids, abets,as-
128.Yakka Taaksii Gargaaruu yookiin
ማበረታታት sists,incites, or conspires with
Jajjabeessuu
Namni tokko bu’uura seera ta- አንድ ሰው በታክስ ሕግ መሠረት የተደነገገን another person to commit an
aksiitiin yakka taaksii tumame የታክስ ወንጀል“ዋና ወንጀል” አድራጊ
offence under a tax law referred
raawwataa “yakkaa muummee” to as the “principal offence” shall
ተብሎ የሚታወቅ ሌላ ሰው እንዲፈጽም
jedhamee nama biroo beekamu be punishable by the same sanc-
akka raawwatamu kan gargaare, የረዳ፣ ያበረታታ፣ያገዘ፣ ያነሳሳ ወይም tion as imposed for the principal
jajjabeesse, tumse, kakaase yooki- የተመሳጠረ እንደሆነበዋናው ወንጀል offence.
in kan waliigale yoo ta’e, adabbii አድራጊ ላይ የተጣለውን ቅጣት ይቀጣል፡፡
raawwataa yakkaa muummee ir- 129. Offences Relating to the Tax
ratti buufameen ni adabama.
Appeal board
)@9. ከታክስ ይግባኝ ቦርድ ጋር የተያያዙ
129.Yakkoota Boordii Ol’iyyannoo 1) A person who:
ወንጀሎች (a) insults a member of the
Taaksii Waliin Wal Qabatan
1) Namni kamiyyuu: 1) ማንኛውም ሰው፦ board in the exercise of
(a) Nama miseensa Boordii (ሀ) በታክስ ይግባኝ ቦርድ አባልነቱ his powers or functions as a
Ol’iyyannoo Taaksii ta’uun ኃላፊነቱን በመፈጸም ላይ ያለን ሰው member;
itti gaafatamummaa isaa ba- (b) interrupts a proceeding of
የሰደበ፤
haa jiru kan arrabse; the board without authori-
(b) Heeyyama osoo hin qabaatiin (ለ) ፈቃድ ሳይኖረው የቦርዱን የሥራ
zation;
deemsa hojii Boordichaa kan ሂደት ያቋረጠ፤ (c) creates a disturbance, or
addaan kute;
(c) Deemsa hojii Boordichaa je-
(ሐ) የቦርዱን የሥራ ሂደት ለማወክ takes part in creating a dis-
equuf yaaduun mooraa boor- በማሰብ በቦርዱ ግቢ ውስጥ ወይም turbance, in or near a
dichaa keessatti yookiin naan- ቦርዱ ባለበት አካባቢ ረብሻ የፈጠረ
place where the board is
noo Boordichi jirutti jrrqumsa sitting with the intent of dis-
ወይም በረብሻው የተሳተፈ፤ ወይም
kan uume yookiin jeequmsi- rupting the proceedings of
chatti kan hirmaate; yookiin (መ) በማናቸውም ሁኔታ የቦርዱ ሥራ the board; or
(d) Haala kamiiniyyuu hojii ያሰናከለ እንደሆነ፤ ከብር 5) (d) obstructs the function
Boordichaa kan gufachi- (አምስት መቶ ብር) እስከ ብር 3ሺ of the board by whatever
ise yoo ta’e; Adabbii qarshii means; shall be punishable
500.00 (dhibba shan) han- (ሦስት ሺብር) በሚደርስ የገንዘብ
with a fine of birr 500 (Five
ga 3,000.00 (kumaa sadii) fi ቅጣትወይም ከስድስት ወር እስከ
adabbii hidhaa salphaa ji’a Hundred Birr) to 3,000
ሁለት ዓመት በሚደርስ ቀላል
6 (jaha) hanga waggaa 2 (la- (Three Thousand Birr) or
እሥራት ይቀጣል፡፡ simple imprisonment for a
maa) ni adabama.
term of six months to two
years.
2) Namni kamiyyuu: 2) ማንኛውም ሰው፦ 2) A person who:
(a) Boordicha fuul duratti akka (ሀ) በቦርዱ ፊት እንዲቀርብ ወይም
(a) without reasonable excuse,
dhihaatu yookiin Boordichaaf refuses or fails to comply
sanada akka dhiyeessu yooki- ለቦርዱ ሰነድ እንዲያቀርብ ወይም with a summons to ap-
in odeeffannoo akka kennun መረጃ እንዲሰጥ መጥሪያ ሲደርሰው pear before the board, or
ajajni yoo qaqqabu sababa ga- to produce any document
ያለበቂ ምክንያት በመጥሪያው
haa malee bu’uura ajajichaati- or provide any information
in kan hin raawwanne; መሠረት ያልፈጸመ፤
to the board;
(b) Sababa gahaa tokko malee (ለ) በቦርዱ ፊት ያለምንም በቂ ምክንያት (b) without reasonable excuse,
Boordicha fuul duratti kakuu refuses to take an oath or
ቃለ-መሃላ ለመፈጸም ወይም
raawwachuuf yookiin dhugaa fails to confirm to testify the
ragaa bahuuf mirkaneessa እውነትን ለመመስከር ማረጋገጫ
truth before the Bored;
kennuuf heeyyamamaa kan ለመስጠት ፈቃደኛ ያልሆነ፤ (c) without reasonable excuse,
hin taane;
(ሐ) ቦርዱ በሚያየው ጉዳይ ለቀረበለት refuses or fails toanswer any
(c) Dhimma Boordichi ilaaluuf
gaffii dhihaateef sababa gahaa ጥያቄ ያለበቂ ምክንያት መልስ
question asked of the person
malee deebii kennuuf heeyya- during a proceeding before
ለመስጠት ፈቃደኛ ያልሆነ፤ the Bored; shall be punishable
mamaa kan hin taane; Ad-
abbii qarshii 300.00 (dhibba ከብር 3) (ሦስት መቶ ብር) እስከ ብር with a fine of birr 300 (Three
sadii) hanga 3,000.00 (kuma 3ሺ (ሦስት ሺ ብር) በሚደርስ
Hundred Birr) to 3,000(Three
sadii) fi adabbii hidhaa sal- Thousand Birr) and simple
የገንዘብ ቅጣት እና ከስድስት ወር imprisonment for a term of six
phaa ji’a 6 (jaha) hanga wag-
gaa 2 (lamaa) ni adabama. እስከ ሁለት ዓመት በሚደርስ ቀላል months to two years.
3) Namni kamiyyuu Boordichaaf እሥራት ይቀጣል፡፡ 3) Whosoever, knowingly gives
osoo beekuu ragaa sobaa yookiin false or misleading evidence
3) ማንኛውም ሰው ለቦርዱ እያወቀ ሀሰተኛ
dogoggorsaa kan kenne yoo ta’e, to the board, shall be punishable
adabbii qarshii 50,000.00 (kuma ወይም አሳሳች ማስረጃ የሰጠ እንደሆነ with a fine of not less than birr
shantama) gadi hin taanee fi ad- ከብር $ሺ (ሃምሳ ሺ ብር) በማያንስ 50,000 (FiftyThousand Birr)and
abbii hidhaa cimaa waggaa 3 (sa- with rigorous imprisonment
የገንዘብ ቅጣት እና ከሦስት እስከ አምስት
dii) hanga 5 (shan) ni adabama. from three to five years.
ዓመት በሚደርስ ጽኑ እሥራት ይቀጣል፡፡
130.Yakka Bakka Bu’oota Taaksii Heeyyam- 130. Offences by Tax Agents
ni Kennameefiin Raawwatamu Whosoever, without having
Namni kamiyyuu heeyyamni )#. በታክስ ወኪሎች ስለሚፈፀም ወንጀል
a license to act as a tax agent,
bakka bu’ummaa taaksii osoo hin ማንኛውም ሰው የታክስ ወኪልነት ፈቃድ provides tax agent’s services in
kennamiifiin Labsii kana Keew- contravention of Article 98 of
ሳይሰጠው የዚህን አዋጅ አንቀጽ (8
wata 98 darbuun tajaajila bakka this Proclamation shall be pun-
bu’ummaa taaksii kan kenne yoo በመተላለፍ የታክስ ወኪልነት አገልግሎት
ishable by simple imprisonment
ta’e, adabbii hidhaa salphaa wag- የሰጠ እንደሆነ ከአንድ ዓመት እስከ ሦስት for a term of one to three years.
gaa tokkoo hanga waggaa sadii
ዓመት በሚደርስ ቀላል እሥራት ይቀጣል፡፡
gahuun ni adabama.
)#1.ከሽያጭ መመዝገቢያ መሳሪዎች ጋር
131.Offences Relating to Sales Reg-
131.Yakkoota Meeshaa Gurgurtaa ister Machines
በተገናኘ የሚፈጸሙ ወንጀሎች 1) Any person who has the obliga-
Galmeessuun Walqabatee Raaw-
wataman 1) ማንኛውም በሽያጭ መመዝገቢያ መሣሪያ tion to use sales register machine
1) Meeshaa gurgurtaa galmeessuut- የመጠቀም ግዴታ ያለበት ሰው፦
commits an offence:
ti fayyadamuuf namni dirqama (a) if found using a sales reg-
(ሀ) በባለሥልጣኑ ዕውቅና ያልተሰጠው ister machine not accred-
qabu kamiyyuu :
(a) Meeshaa gurgurataa gal- ወይም ያልተመዘገበ የሽያጭ ited or registered by the Au-
meessu Abbaa Taayitichaati- መመዝገቢያ መሣሪያ ከተጠቀመ thority, shall be punished
in beekamtiin hin kenn- with rigorous imprisonment
ከሦስ ት ዓመት በማያንስ እና ከሰባት
amneefiitiin yookiin hin for a term of not less than
galmoofneetiin yoo fayya- ዓመት በማይበልጥ ጽኑ እሥራት three years and not more
dame, hidhaa waggaa sadii ይቀጣል፤ than seven years;
gadi hin taanee fi waggaa toor-
ba hin caalleen ni adabama;
(b) Meeshichi yeroo suphaa irra (ለ) መሣሪያው በጥገና ላይ ባለበት ጊዜ (b) if he, except at the time the
jiru yookiin sababa biroo ወይም በሌላ በቂ ምክንያት ካልሆነ sales register machine is
quubsaa ta’een yoo ta’e malee under repair, or other jus-
በስተቀር በሽያጭ መመዝገቢያ መሣሪያ
nagahee meeshaa gurgurtaa tifiable reason, carried out
galmeessuun maxxanfameen ከታተመ ደረሰኝ ውጪ ወይም transactions without receipt
ala yookiin nagahee malee ያለደረሰኝ ግብይት ካከናወነ፣ ከሁለት or invoice or used any oth-
bittaa fi gurgurtaa yoo raaw- er receipt not generated by a
ዓመት በማያንስ እና ከአምስት ዓመት
wate, hidhaa waggaa lamaa sales register machine shall
gadi hin taanee fi waggaa በማይበልጥ ጽኑ እሥራት ይቀጣል፤ be punished with rigorous
shan hin caalleen ni adabama; (ሐ) በሽያጭመ መዝገቢያ መሣሪያው imprisonment for a term of
(c) Yaadannoo fiizikaalaa mee- የፊስካል ማስታወሻ ላይ ጉ ዳ ት
not less than two years and
shaa gurgurtaa galmeessuu not more than five years;
irratti miidhaa kan geessise ያደረሰ ወይም የፊስካል ማስታወሻ (c) if caused damage or change
yookiin yaadannoon fiizikaa- እንዲቀየር ያደረገ ወይም ጉ ዳ ት to the fiscal memory of a
laa akka jijjiiramu kan taasise ለማድረስ ወይም ማስታወሻውን ለመቀየር sales register machine or at-
yookiin miidhaa geessisuuf tempts to cause damage or
yookiin yaadannicha jijjiiruuf ሙከራ ያደረገ ከሆነ፣ ከሦስት
change to the fiscal mem-
yaalii kan taasise yoo ta’e, ዓመት በማያንስ እና ከአምስት ዓመት ory shall be punished with
hidhaa waggaa sadii gadi hin በማይበልጥ ጽኑ እሥራት ይቀጣል፡፡ rigorous imprisonment for
taanee fi waggaa shan hin a term of not less than three
2) ማንኛውም በሽያጭ መመዝገቢያ
caalleen ni adabama. years and not more than five
2) Dhiyeessii meeshaalee gurgurtaa መሣሪያዎች ወይም ሶፍትዌር አቅ years.
galmeessuu yookiin sooftiweeriiti- ራቢነት ዕውቅና እና ፈቃድ 2) Any person who is accredited and
in namni beekamtii fi heeyyamni registered to supply sales register
የተሰጠው ሰው፦
kennameefii kamiyyuu: machines commits an offence:
(a) Meesahaa yookiin soofti- (ሀ) በባለሥልጣኑ ዕውቅና ያልተሰጠውን (a) if sold a software or a sales
weerii Abbaa Taayitichaatiin መሣሪያ ወይም ሶፍትዌር ለገበያ register machine not ac-
beekamtiin hin kennamneef ካዋለ፣ ከሦስት ዓመት በማያንስ እና
credited by the Tax Author-
gabaarra yoo oolche ; hidhaa ity shall be punished with
waggaa sadii gadi hin taanee ከአምስት ዓመት በማይበልጥ ጽኑ rigorous imprisonment for
fi waggaa shan hin caalleen ni እሥራት ይቀጣል፤ a term of not less than three
adabama. (ለ) በሥራ ላይ ባሉ የሽያጭ መመዝገቢያ years and not more than five
(b) Meeshaa gurgurtaa galmeessu years;
hojiirra jiru irratti jijjiirama መሣሪያዎች ላይ የሚደረገውን
(b) if failed to notify the Author-
taasifamu kamiyyuu dursee ማናቸውንም ለውጥ ለባለሥልጣኑ ity in advance any change
Abbaa Taayitichaa yoo hin በቅድሚያ ካላስታወቀ ወይም made to the sales register
beeksifne yookiin qajeelfama machine in use, or if insert-
በመሣሪያው የአጠቃቀም መመሪያ
itti fayyadama meeshichaa ed incorrect information to
keessatti odeeffannoo sirrii ውስጥ ትክክለኛ ያልሆነ መረጃ ካስገባ or omitted the correct in-
hin taane yoo galche yookiin ወይም ትክክለኛውንመረጃ ከቀነሰ፣ formation from the man-
odeeffannoo sirrii yoo hir’ise, ual that guides the use of
ከሦስት ዓመት በማ ያንስ እና
hidhaa waggaa sadii gadi hin sales register machine shall
taanee fi waggaa shan hin ከአምስት ዓመት በማይ በል ጽኑ be punished with rigorous
caalleen ni adabama. እሥራት ይቀጣል፡፡ imprisonment for a term of
3) Namni kamiyyuu dhiyeessii 3) ማንኛውም ሰው የሽያጭ መመዝገቢያ
not less than three years and
meeshaalee gurgurtaa galmees- not more than five years.
suu yookiin sooftiweeriitiin መሣሪያ ወይም ሶፍትዌር አቅራቢነት 3) Whosoever, without having a
heeyyama osoo hin qabaatiin ፈቃድ ሳይኖረው ማን ኛውንም የሽያጭ license to supply sales register
meeshaalee gurgurtaa galmeessu መመዝገቢያ መሣሪያ ወይም ሶፍትዌር machine or software, distributes
yookiin sooftiweerii kamiiniyyuu sales register machine or soft-
gabaarra kan oolche yoo ta’e, ad- ለገበያያዋለ እንደሆነ ከአምስት ዓመት
ware, shall be punishable with
abbii hidhaa cimaa waggaa shanii እስከ ሰባት ዓመት በሚደርስ ጽኑ rigorous imprisonment from
hanga waggaa toorbaa gahuun ni እሥራት ይቀጣል፡፡ five to seven years.
adabama.
4) Dhiyeessan wiirtuu tajaajila mee- 4) ማናቸውም የሽያጭ መመዝገቢያ 4) Any sales register machine ser-
shaalee gurgurtaa galmeessuu መሣሪያዎች የአገልግሎት ማዕከል vice center deploying a service
kamiyyuu hojjetaa beekamtiin personnel that is not certified
hin kennamneefii fi Abbaa Taay- አቅራቢው ዕውቅና ያልሰጠውን እና
by the supplier and/or not reg-
itichaatiin hin galmoofne hojii በባለሥልጣኑ ያልተመዘገበ ሠራተኛ በሥራ istered by the Authority, shall
irratti bobbaasee yoo argame, ad- be punished with a fine of birr
ላይ አሰማርቶ ከተገኘ በብር $ሺ (ሃምሳ ሺ
abbii maallaqaa qarshii 50,000.00 50,000 (Fifty Thousand Birr) or
(qarshii kuma shantama) yookiin ብር) የገንዘብ ቅጣት ወይም ከአንድ ዓመት
simple imprisonment for a term
adabbii hidhaa salphaa waggaa በማይበልጥ ቀላል እሥራት ይቀጣል፡፡ of not exceeding one year.
tokkoo hin caalleen ni adabama.
5) Hojjetaan meeshaalee gurgurtaa 5) ማናቸውም የሽያጭ መመዝገቢያ 5) Any personnel of a sales register
galmeessuu kamiyyuu beekamtii መሣሪያዎች የአገልግሎት ማዕከ ል machine service center commits
wiirtuu tajaajilichaa yookiin Abbaa an offence if, without the knowl-
ሠራተኛ የሽያጭ መመዝገቢያ መሣሪያን
Taayitichaa malee meeshaa gur- edge of the service center and
gurtaa galmeesu yoo hiike yookiin ያለአገልግሎት ማዕከሉ እና ባለሥልጣኑ the Authority, dismantle or as-
walitti deebise yookiin meeshaa ዕውቅና ከፈታታ ወይም ከገጣጠመ semble a sales register machine,
gurgurtaa galmeessu osoo hin mi- ወይም የሽያጭ መመዝገቢያ መሣሪያ
or if deliberately removed the
idhamiin ta’e jedhee saamsa isaa seals on a sales register machine
yoo kaase yookiin qaama isaa yoo ሳይ በላሽ ሆን ብሎ እሽጉን ካነሳ ወይም or changed parts of a sales regis-
jijjiire yookiin gochaawwan kana አካሉን ከቀየረ ወይም እነዚህን የመሳሰሉ ter machine not reported to have
fakkaatan yoo raawwate, adab- አድራጎቶች ከፈጸመ ከብር 0ሺ (አስር any break down, or if committed
bii maallaqaa qarshii 10,000.00 ( any similar act and shall, upon
qarshii kuma kudhan) hin caallee ሺ ብር) በማይበልጥ የገንዘብ ቅጣት እና
conviction, be punished with a
fi adabbii hidhaa waggaa tokkoo ከአንድ ዓመት በማያንስ እና fine of not more than Birr
gadi hin taanee fi waggaa sadii hin 10,000 (Ten Thousand Birr) and
ከሦስት ዓመት በማይበልጥ ቀላል
caalleen ni adabama. simple imprisonment for a term
6) Hojjetaan taaksii dambii fi qa- እሥራት ይቀጣል፡፡
of not less than one year and not
jeelfama itti fayyadama mee- 6) የታክስ ሠራተኛ የሽያጭ መመዝ more than three years.
shaalee gurgurtaa galmeessuu
darbuun : ገቢያ መሣሪያዎች አጠቃቀም ደንብ እና 6) Any tax officer who, in vio-
a) Meeshaa gurgurtaa galmee- መመሪያዎችን በመተላለፍ lation of the rules and proce-
su kan hiike yookiin walit- dures of the use of sales register
(ሀ) የሽያጭ መመዝገቢያ መሣሪያ የፈታ
ti deebise yookiin hojjetaan machines:
wiirtuu tajaajilaa bakka hin ወይም የገጣጠመ ወይም የአገልግሎት (a) dismantles or assembles a
jirretti hojiirra akka oolu kan ማዕከል ሠራተኛ በሌለበት ሥራ sales register machine or
eeyyame yookiin lakkoofsa approves its utilization with-
ላይ እንዲውል የፈቀደ ወይም
addaa meeshichaa kan jijjiire out the presence of a service
yoo ta’e ; yookiin የመሣሪያውን መለያ ቁጥር የቀያየረ personnel or changes the
b) Gocha seeraa alaa kamiyyuu እንደሆነ፤ወይም machine registration code; or
itti fayyadamaa meeshaa gur- (b) knowingly or negligently
(ለ) በሽያጭ መመዝገቢያ መሣሪያ
gurtaa galmeessuun yookiin fails to report to the Author-
wiirtuu tajaajilichaan yooki- ተጠቃሚው ወይም በአገልግሎት ማዕከሉ
ity, within 24 (Twenty-four)
in hojjetichaan yookiin dhi- ወይም በሠራተኛው ወይም በአቅራቢው hours,offences committed
yeessichaatiin raawwatame by the user, service center or
የተፈጸመን ማናቸ ውንም ሕገ-ወጥ
osoo beekuu yookiin dagan- its personnel or supplier
noon sa’aatii 24 (digdamii ድርጊት እያወቀ ወይም በቸልተኝነት በ!4
of a sales register machine;
afur) keessatti Abbaa Taay- (በሃያ አራት) ሰዓት ውስጥ ለባለሥልጣኑ
itichaatiif gabaasa kan hin
commits an offence and
taasifne yoo ta’e ; balleessaa ሪፖርት ያላደረገ እንደሆነ፤ ጥፋተ ኛ shall, upon conviction,be
ta’uunsaa mana murtiitiin መሆኑ በፍርድ ቤት ሲረጋገጥ ከብር 5ሺ
punished with a fine of not
yoo mirkanaa’e, adabbii maal- more than Birr 5,000 (Five
(አምስት ሺ ብር) በማይበልጥ
laqaa qarshii 5,000.00 (qarshii Thousand Birr) and rigorous
kuma shan) hin caallee fi ad- የገንዘብ ቅጣትእና ከአንድ ዓመት imprisonment for a term of
abbii hidhaa waggaa tokkoo በማያንስ እና ከሦስት ዓመት በማይበልጥ not less than one year and
gadi hin taanee fi waggaa sa- ጽኑ እሥራ ት ይቀጣል፡፡
not more than three years.
dii hin caalleen ni adabama.
Labsii Lak. 203/2009 Fuula 130 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ )# Proclamation No. 203/2017 page 130
132.Yakkoota Dhaabbileedhaan )#2. በድርጅቶች የሚፈፀሙ ወንጀሎች 132. Offences by Bodies
Raawwataman 1) የታክስ ሕግን በመተላለፍ ወንጀልየፈፀመው 1) When the person committing an
1) Seera taaksii darbuutiin yakka offence under a tax law is a body,
kan raawwate dhaabbata yeroo ድርጅት በሚሆንበት ጊዜ ወንጀሉ
every person who is a manager
ta’utti yeroo yakkichi raawwata- በተፈፀመበት ወቅት ሥራ አስኪያጅ የሆነ
of the body at the time the of-
metti hojii gaggeessaa namni ta’e ማንኛውም ሰው ወንጀሉን እንደፈፀመ
kamiyyuu yakkicha akka raawwa- fence was committed shall be
tetti lakkaa’ama ይቆጠራል፡፡ treated as having committed the
2) Keewwata kana Keewwata Xiqqaa 1: 2) የዚህ አንቀጽ ንዑስ አንቀጽ (1) ፦ same offence
(a) Yakkichi kan raawwatame (ሀ) ወንጀሉ የተፈጸመው ሥራ አስኪያጁ 2) Sub-article (1) of this Arti-
hojii gaggeessichi osoo hin cle shall not apply to a person
ሳይፈቅድ ወይም ሳያውቅ ከሆነ፤ እና
eeyyamiin yookiin hin beeki- where :
in yoo ta’e ; fi (ለ) በተመሳሳይ ሁኔታ ውስጥ ያለና
(a) the offence was committed
(b) Namni haala walfakkaataa ነገሮችን በጥንቃቄ የሚያይ ሰው without the person’s con-
keessa jiruu fi dhimmoota የጥፋቱን መፈፀም ለመከላከል sent or knowledge; and
of eeggannoon ilaalu raaw-
ይወስዳቸዋል ተብለው የሚገመቱ (b) he has exercised due dil-
watamuu badichaa ittisuuf
ofeeggannoowwan ni fudha- ጥንቃቄዎችን ለማድረግ ተገቢውን
igence and caution that a
ta jedhamanii tilmaamaman prudent person in his posi-
ትጋት እና የአሠራር ጥበብ
taasisuuf tattaaffii maluu tion is expected to take un-
fi tarkaanfii ogummaa ho- የተሞላበት እርምጃ ወስዶ der similar circumstance.
jimaataan deeggarame fudha- የተገኘ እንደሆነ ተፈጻሚ አይሆንም፡፡
tee kan argame yoo ta’e ; raaw- 133. Publication of Names
watiinsa hin qabaatu. 1) The Authority may from time to
)#3.የታክስ ወንጀል የፈጸሙ ሰዎችን ስም ይፋ
time publish a list of the names
133.Maqaa Namoota Yakka Taaksii ስለማድረግ
of persons convicted by final
Raawwatanii Ifa Tasisuu 1) ባለሥልጣኑ በታክስ ወ ን ጀ ል
1) Abbaan Taayitichaa yakka ta- decisions of court of law of an
aksiitiin tarree maqaa namoota በመጨረሻ ፍርድ ቤት ውሳኔ ጥፋተ offence under a tax law on its
murtii dhumaa mana murtiitiin ኛ የተባሉትን ሰዎች ስም ዝርዝር website and through other mass
balleessaa jedhamanii marsariitii በባለሥልጣኑ ድረ-ገጽ እንዲሁም በሌሎች media.
Abbaa Taayitichaatiin yookiin 2) A list published in accordance
የመገናኛ ብዙሃን በየጊዜው ይፋ ሊያደርግ
subquunnamtii birootiin yeroo with sub-article (1) of this Arti-
yeroon ifa taasisuu ni danda’a. ይችላል፡፡
cle shall specify the following:
2) Akkaataa Keewwata kana Keew- 2) በዚህ አንቀጽ ንዑስ አንቀጽ ( 1 ) (a) the name, picture, and ad-
wata Xiqqaa 1tiin tarreeffamni ifa መሠረት ይፋ የሚደረገው ዝርዝር dress of the convicted per-
taasifamu kanneen armaan gadii
qabachuu qaba: የሚከተሉትን መያዝ ይኖርበታል፦ son;
(a) Maqaa, suuraa fi teessoo (ሀ) ጥፋተኛ የተባለውን ሰ ው
(b) particulars of the offence
nama balleessaa jedhamee ; as the Authority considers
ስም፣ ምስል እና አድራሻ፤
(b) Tarree dhimmoota yakkichaa appropriate;
Abbaan Taayitichaa barbaa- (ለ) ባለሥልጣኑ አግባብ ናቸው የሚላቸውን (c) the tax period or periods
chisaa dha jedhuu ; የወንጀሉን ዝርዝር ጉዳ ዮች፤ during which the offence
(c) Yeroo taaksii yakkichi itti (ሐ) ወንጀሉ የተፈፀመበትን የታክስ ጊዜ was committed;
raawwatamee ; (d) the amount of tax not paid
ወይም ጊዜያት፤
(d) Namni balleessaadha jedhame
by the convicted person as a
sababa yakka raawwateen (መ) ጥፋተኛ የተባለው ሰው በፈጸመ ው
hanga taaksii hin kaffallee ;
result of commission of the
ወንጀል ምክንያት ያልከፈለው ን
(e) Nama balleessaadha jedhame offence;
የታክስ መጠን፤ (e) the amount, if any, of penal-
irratti adabbiin maallaqaa bu-
ufame yoo jiraate hanga ad- (ሠ) ጥፋተኛ በተባለው ሰው ላይ የተጣለ ty assessed to the convicted
abbichaa. የገንዘብ ቅጣት ካለ የቅጣቱን መጠን:: person.
Labsii Lak. 203/2009 Fuula 131 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ )#1 Proclamation No. 203/2017 page 131
Kutaa Xiqqaa Afur ምዕራፍ አራት Sub Part Four
Badhaasa ሽልማቶች Rewards
134.Taaksii Dhoksuu Ilaalchisee 134. Reward for Verifiable Infor-
Odeeffannoo qabatamaa Kenna- )#4.የታክስ ስወራን በሚመለከት ለተሰጠ
mation of Tax Evasion
meef Badhaasa Kennamu ተጨባጭ መረጃ የሚሰጥሽልማት
1) If a person provides verifiable
1) Namni kamiyyuu dhoksuun ; 1) ማንኛውም ሰው በመደበቅ፣አሳንሶ
and objective information of tax
xiqqeessee beeksisuun; waliin በማሳወቅ፣ በማጭበርበር ወይም
dhahuun yookiin karaa hin mal- evasion, through concealment,
በሌላ ተገቢ ባልሆነ መንገድ የሚፈፀምን under-reporting, fraud, or other
le kamiyyuu taaksii dhooksuu
raawwate ilaalchisee odeeffannoo የታክስ ስወራ አስመልክቶ ሊረጋገጥ improper means, the Authority
qabatamaa fi ifa ta’e mirkanaa’uu የሚችል ተጨባጭና የማያሻማ መረጃ shall, in accordance with the di-
danda’u Abbaa Taayitichaatiif kan ለባለሥልጣኑ የሰጠ እ ን ደ ሆ ነ ፣ rective to be issued by it, grant
kenne yoo ta’e, Abbaan Taayiti- ባለሥልጣኑ በሚያወጣው መመሪያ the person a reward of up to
chaa bu’uura qajeelfama baas- 20% of the amount of the tax
መሠረት የተሰወረውን ታክስ መጠን እስከ
uutiin hanga taaksii dhoksamee evaded at the time the tax is col-
hanga % 20 (dhibbeentaa dig- !% (ሃያ በመቶ) በሽልማት መልክ ታክሱ
lected by the Authority.
dama) bifa badhaasaatiin yeroo በሚሰበሰ ብበት ጊዜ ለዚህ ሰው ይሰጣል፡፡
taaksichi sassaabamu nama ka- 2) A person shall not be entitled to
2) የዚህ አንቀጽ ንዑስ አንቀጽ (1) ፦
naatiif ni kenna. a reward under sub-article (1) of
(ሀ) በታክስ ስወራው ተግባር ላይ
2) Keewwata kana Keewwatni this Article if:
ለተሳተፈ፤ ወይም (a) the person participated in
Xiqqaa 1 :
(a) Gocha taaksii dhoksuu irratti (ለ) የታክስ ስወራውን ማሳወቅ the tax evasion; or
kan hirmaate ; yookiin የመደበኛ ሥራው አካል ለሆነ (b) the reporting of the tax evasion
(b) Taaksii dhoksamee gabaas- ሰው፤ተፈጻሚ አይሆንም፡፡ was part of the person’s duties.
uun qaama hojii idilee isaa 3) በዚህ አንቀጽ የተጠቀሰውን ሽልማት 3) The Authority shall provide de-
nama ta’e;irratti raawwatiinsa
በተመለከተ ባለሥልጣኑ ዝርዝር መመሪያ tails of a reward under this Arti-
hin qabaatu.
3) Badhaasa keewwaata kana jalatti ያወጣል፡፡ cle by Directive.
caqasame ilaalchisee Abbaan Ta-
ayitichaa Qajeelfama ni baasa. 135. Reward for Outstanding
)#5. ለላቀ የሥራ ክንውን የሚሰጥ ሽልማት
Performance
1) ባለሥልጣኑ የላቀ የሥራ ክንውን
135.Badhaasa Raawwii Hojii Ol’aa- 1) The Authority shall reward a tax of-
naaf Kennamu ላስመዘገበ የታክስ ሠራተኛ እንዲሁም ficer for outstanding performance
1) Abbaan Taayitichaa hojjetaa taak- የታክስ ግዴታውን በዓርአያነት ለተወጣ and a taxpayer for exemplary dis-
sii raawwii hojii olaanaa galmees- ታክስ ከፋይ ሽልማት ይሰጣል፡፡ charge of his tax obligations.
siseef akkasumas kaffalaa taaksii
2) በዚህ አንቀጽ የተጠቀሰውን 2) The Authority shall provide de-
dirqama isaa haala fakkeenya
ta’uu danda’uun bahateef badhaa- ሽልማት በተመለከተ ባለሥልጣኑ ዝርዝር tails of a reward under this Arti-
sa ni kenna. መመሪያ ያወጣል፡፡ cle by Directive.
2) Badhaasa Keewwaata kana jalatti
caqasame ilaalchisee Abbaan Ta- ክፍል አሥራ ስድስት
PART SIXTEEN
ayitichaa qajeelfama ni baasa. MISCELLANEOUS PROVISIONS
ልዩ ልዩ ድንጋጌዎች
136. Power to Issue Regulations
Kutaa Kudha Jaha )#6.ደንቦችንና መመሪያዎችን የማውጣት and Directives
Tumaalee Adda Addaa ሥልጣን 1) The Council of regional govern-
136.Aangoo Dambii fi Qajeelfama 1) የክልሉ መንግስት መስተዳድር ምክር ቤት ment may issue Regulation nec-
Baasuu
ለዚህ አዋጅ ትክክለኛ አፈጻፀም ደንብ essary for the proper imple-
1) Labsii kana raawwachiisuuf Man-
ni Maree Bulchiinsa Naannichaa ሊያወጣ ይችላል፡ mentation of this Proclamation.
dambii baasuu ni danda’a. 2) ባለሥልጣኑ ይህንን አዋጅ እና በዚህ አዋጅ 2) The Authority may issue Direc-
2) Abbaan Taayitichaa Labsii kanaa መሰረት በሚወጣ ደንብ ለማስፈፀም አስፈላጊ tives necessary for the Proper
fi dambii Labsii kana hojiirra ool- implementation of this Proc-
የሆኑትን መመሪያዎችን ሊያወጣ ይችላል፡፡
chuuf bahu raawwachiisuuf qa- lamation and Regulations .
jeelfama baasuu ni danda’a.
Labsii Lak. 203/2009 Fuula 132 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ )#2 Proclamation No. 203/2017 page 132
137. Tumaalee Ce’umsaa )#7. የመሸጋገሪያ ድንጋጌዎች 137. Transitional Provisions
1) Labsiin kun osoo hojiirra hin 1) ይህ አዋጅ በሥራ ላይ ከመዋሉ 1) This Proclamation shall apply
ooliin dura sababa gochaa raaw- to an act or omissionoccurring
watameen yookiin raawwata- በፊት በተፈጸመ ድርጊት ወይም አለማድረግ
caused a tax decision made be-
muu dhabuutiin murtii taaksii ምክንያት በተሰጠ የታክስ ውሳኔ ላይ fore its entry into force.
kenname irratti raawwatiinsa ni ተፈጻሚ ይሆናል፡፡ 2) Notwithstanding sub-article (1)
qabaata. of this proclamation:
2) Tumaan Keewwata kana Keew- 2) የዚህ አንቀጽ ንዑስ አንቀጽ (1) ድንጋጌ
(a) administrative penalties appli-
wata Xiqqaa 1 jiraatuyyuu : ቢኖርም፦
cable to non-payment of taxes
(a) Labsiin kun osoo hojiir- (ሀ) ይህ አዋጅ ሥራ ላይ ከመዋሉ በፊት due before this proclamation
ra hin ooliin dura taaksii
kaffalamuu qabu osoo hin ሊከፈል ሲገባ ባልተከፈለ ታክስ ላይ becomes effective shall be as-
kaffalamiin hafe irratti ad- የሚጣል አስተዳደራዊ ቅጣትበሥራ sessed in accordance with the
abbiin bulchiinsaa buufamu tax laws in force prior to this
ላይ በነበሩት የታክስ ሕጎች መሠረት
bu’uura seerota taaksii ho- proclamation.
jiirra turaniin ni raawwata-
ፍጻሜ ያገኛል፤ (b) any case that has been pending
ma. (ለ) ይህ አዋጅ ሥራ ላይ ከመዋሉ በፊት in the tax appeal board when
(b) Labsiin kun osoo hojiir- ተጀምሮ አዋጁ ከጸና በኋላ በግብር
this proclamation becomes ef-
ra hin ooliin dura dhimma fective shall be adjudicated in
ይግባኝ ጉባኤ በመታየት ላይ ያለ
jalqabamee ilaalamaa ture accordance with the tax laws
haala jalqabameen kan itti ጉዳይ ይህ አዋጅ ተፈጻሚ እንዳልሆነ in force prior to this procla-
fufu ta’a; ተቆጥሮ በተጀመረበት ሁኔታ mation, as if this proclamation
(c) Bu’uura tumaalee Labsii ka- ይቀጥላል፤
were not enacted.
naatiin kutaan hojii komii (c) the existing tax complaint
qulqulleessuu fi Boordiin (ሐ) በዚህ አዋጅ ድንጋጌዎች መሰረት
review committee and Tax
Ol’iyyannoo Taaksii han- የአቤቱታ አጣሪ ቡድን እና የታክስ Appeal board shall continue
ga hundeeffamutti Gareen ይግባኝ ቦርድ እስከ ሚቋቋሙ ድረስ to function until such timeas
Komii Keessummeessuu fi a new tax complaint review
በስራ ላይ ያሉት የአቤቱታ አጣሪ
Boordiin Ol’iyyannoo Gibi- department and Tax Appeal
raa fi Taaksii hojiirra jiran ቡድን እና የግብር ይግባኝ board is established in accor-
hojii isaanii haaluma duraan ጉባኤ ስራቸውን እንደተለመደው dance with this proclamation.
tureen kan itti fufu ta’a; (d) If the period for the making
በማካሄድ ይቀጥላሉ፤
(d) Labsiin kun osoo hin rag- of an application and appeal
ga’iin dura yeroon iyyataa (መ) ይህ አዋጅ ከመጽናቱ በፊት ማመ
had expired before the com-
fi ol’iyyannoon duraatiin ልከቻ እና ይግባኝ የማቅረቢያ ጊዜ mencement of this Procla-
itti dhiyaatu akkaataa seera ያለፈ ከሆነ፣በዚህ አዋጅ ረጅም mation,nothing in this Proc-
duraatiin kan darbe yoo ta’e,
ጊዜ በመሰጠቱ ምክንያት ብቻ ማ lamation can be construed
Labsii kanaan yeroon dheer-
aan sababa kennameef qofa
as enabling the application
መልከቻው እና ይግባኙ፣በዚህ አዋ
iyyatichii fi ol’iyyannichi and appeal to be made un-
ጅ መሠረት ሊቀርብ ይችላል የሚል der this Proclamation by
bu’uura Labsii kanaan ni
dhiyaata hiika jedhu kenni- ትርጉም ሊያሰጥ አይችልም፡፡ reason only of the fact that a
siisu hin danda’u. longer period is specified in
this Proclamation.
)#8 ተፈጻሚነት የማይኖራቸው ድንጋጌዎች
138.Tumaalee Raawwatiinsa Hin
Qabaanne የዚህ አዋጅ አንቀጽ )#7 ድንጋጌዎች 138. Inapplicable Laws
Tumaalee Labsii kana keewwa- እንደተጠበቁ ሆነው ይህን አዋጅ የሚቃረን Subject to the provisions of Arti-
ta 137 akkuma eegametti ta’ee, cle 137 of this proclamation, any
ሌላ ማንኛውም ድንጋጌ በዚህ አዋጅ
seerotnii fi barmaatileen hojii law which is inconsistent with this
Labsii kanaan walfaallessan ka- በተመለከቱት ጉዳዮች ላይ ተፈጻሚ proclamation shall not be appli-
miyyuu dhimmoota Labsii kana አይሆንም፡፡ cable in respect of matters pro-
keessatti hammataman irratti vided for in this proclamation.
raawwatiinsa hin qabaatan.
Labsii Lak. 203/2009 Fuula 133 አዋጅ ቁጥር 2)3/፪ሺ9 ገጽ )#3ss Proclamation No. 203/2017 page 133
139.Yeroo Labsii Kun Hojiirra Itti Oolu )#9.አዋጁ የሚፀናበት ቀን 139. Effective Date
Labsiin kun guyyaa Magalata ይህ አዋጅ በመገለታ ኦሮሚያ ጋዜጣ This Proclamation shall enter in
Oromiyaa irratti maxxanfamee to force on the date of its Publi-
ታትሞ ከወጣበት ቀን ጀምሮ ተፈጻሚ
bahe irraa eegalee hojiirra kan cation in the Megleta Oromiya.
oolu ta’a. ይሆናል፡፡
Finfinne,
Finfinnee, March 3, 2017
ፊንፊኔ
Guraandhala 24 Bara 2009
Lema Megersa
Lammaa Magarsaa የካቲት !4 qN ፪ሺ9
Pirezidaantii MootummaaNaannoo President of Oromiya Regional state
ለማ መገርሳ
Oromiyaa.
የኦሮሚያ ክልላዊ መንግስት ፕሬዚዳንት
©Waajjira Caffee Oromiyaatiin Kan Maxxanfame

uጨፌ *aT>Á ê/u?ƒ ¾}መ
Published by The Secretariat of ‘‘ Caffee’’ Oromia
Onkoloolessa 24, Bara 2010 / ØpUƒ @4 ቀን 2ሺ0 // November 3 , 2017

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Waggaa 26 ffaa..... Lak. .......3 /2010 Finfinnee,.....

Guraandhala 24 bara 2009

3. Ibsa Koornayaa 3. Gender Reference

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©Waajjira Caffee Oromiyaatiin Kan Maxxanfame

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