Income tax proclamation pdf. (b) “Tax Authority” shall mean the .

Income tax proclamation pdf This part of the Ethiopian Federal tax administration proclamation discusses the different types of tax assessments. የኢትዮጵያፌደራላዊዲሞክራሲያዊሪፐብሊክ ፌደራልነጋሪትጋዜጣ ሃያሁለተኛዓመትቁጥር፻3 Ethiopia-Federal-Income-Tax-Proclamation-No. ,,,+. 979/2016 Technical Notes 9. 286/2002. pdf: The federal income tax Proclamation became effective on July 8, 2016. pdf TURNOVER TAX PROCLAMATION 3082002 (2). pdf Version 1. Employment Income Tax Rates 41 12. : 36/1996 Jurisdiction: Federal Law Type: Proclamation Category: Finance and Investment Country: Ethiopia 🇪🇹 Format: PDF ( Amharic and English) Disclaimer: The laws presented here are collected from various sources and are provided for informational purposes only. It outlines 17 sections that define key terms, levy taxes on income from various sources, and establish tax rates and exemptions. - It amends the deduction allowed for maintenance and improvement expenses of የወሳኝ_ኩነት_ምዝገባ_እና_የብሔራዊ_መታወቂያ_አዋጅ_760_2012. a) Tax that applies on urban land use right; and b) Tax that applies on land improvement and ownership of buildings on urban land. Nov 2, 2021 · Next Article Income Tax Proclamation' No. Easy registration and seamless file sharing. 9 KB. 1 e) a declaration required to be filed under the Excise Tax Proclamation; f) a turnover tax return required to be filed under the Turnover Tax Declaration; g) a tax declaration required to be filed by a taxpayer under this Proclamation; 35/ “tax law” means: a) this Proclamation; b) the Income Tax Proclamation; Schedule C Income Tax Business income tax shall be imposed on a person who has taxable income for the year and is conducting a business. 1. Power to Issue Directives 16. pdf Computer Crime (1). to all tax laws (other than the Customs legislation). 9 MB) Technical Note- Income Tax Proclamation No. For this, the Income Tax Proclamation 78/2002 PART I General 1. 979 Latest post Income Tax Proclamation (Amharic) 979-2008 Amharic. 979/2016”. SECTION TWO LEVYING OF TAX ARTICLE 4 Subject to the provisions hereof, every person or body having income is liable to pay tax thereon. Short Title These Regulations may be cited as the "council of Ministers Income Tax Regulations No. 71 KB; File Count 1; Create Date October 16 This Proclamation may be cited as the “Federal Income Tax Proclamation No. የግብር ከፋይ ደረጃዎች 4. This document summarizes the Income Tax Law of Ethiopia from 1961. : 410/2017 Jurisdiction: Federal Law Type: Regulation Country: Ethiopia 🇪🇹 Format: PDF ( Amharic and English) Disclaimer: The laws presented here are collected from various sources and are provided for informational purposes only. -979_-2016-English - Free download as PDF File (. Taxable Rental Income 46 16. 410/2017. 979 Federal Income Tax Proclamation 12 December 2016 Last Updated: 01 February 2023 Hits: 54769 Most read Proclamation no. Notwithstanding the provisions of Sub-Article (1) of this Article tax arrears resulting from tax matters Jan 9, 2023 · Federal Income Tax Proclamation No. 92/2005 Oromia Regional Government Administration Mining Income tax Proclamation WHEREAS it is found necessary to have income tax proclamation for income from mining operations. 3. com proclamation are include in this proclamation, with the exception of agricultural income tax of private farmers, this proclamation shall enter onto force in accordance with the provision of federal government constitution article 97 on any return received from the region by the regional tax payer Obligation to pay Income Tax Every person having Federal Income Tax Proclamation No. Employment income tax = 4,500x 20% -302. 2014. "I. This Proclamation may be cited as the “Federal Income Tax Proclamation No. Category "A" includes the following persons and bodies: (a) any company incorporated under the laws of Ethiopia or in a foreign country; (b) any other business having an annual turnover of Birr 1000,000 (one million Category "B Sep 2, 2024 · VAT Proclamation no 1341-2016 with annex. 53/1993 (as amended) and the Petroleum Operations Income Tax Proclamation No. 1~II. WHEREAS, it has become necessary to enrich the legal framework that imposed a Value Added Tax on the consumption of goods and services other than capital, with an objective of encouraging saving and investment; taking into consideration the changes that have been made in economic activities particularly electronic transactions and new thoughts accepted by the This document is a proclamation introducing a new federal income tax system in Ethiopia. Dec 12, 2016 · Income Tax ; VAT Tax ; Custom Duty ; Excise Tax ; Turnover Tax ; Stamp Duty ; Proclamation no. Phone: 011-371-79 60 Paying tax is citizens’ P. Title: Income Tax (Amendment) Proclamation No. Employment Income 41 13. Determination Pursuant to the powers provided under Article 99 of the Federal Income Tax Proclamation (“the ITP”), the Council of Ministers passed amendments to the Federal Income Tax Regulation 410/2017 (“the ITR”). I- "ftm-". During today’s session, few MPs have raised their comments and concerns regarding the impact of proclamation in relation to standard of living and source of income. Minimum working obligations, minimum expenditures and periodic surrender of areas subject to petroleum Agreement: 4. This document is a proclamation issued by the Oromia Regional State of Ethiopia regarding tax administration. Net salary = 4,500-597. 00 BIT = I x 15% - 1,710 Oct 15, 2011 · Regulation Issued Pursuant to The Income Tax Proclamation - Regulation No. 286/2002. October 16, 2019; Version Download 977; File Size 314. Turn Over Tax Proclamation-- Income Tax Proclamtion 1287-2015 የኤክሳይዝ ታክስ አዋጅ ማሻሻያ. 286/2002, and it is more comprehensive in its coverage. በቋሚነት የሚሠራ Jul 10, 2020 · Technical Note- Income Tax Proclamation No. Website to search for Ethiopian laws federal proclamations, regulations, directives, regional constitutions and laws. 0 Approved Details Feb 27, 2021 · Communications Service Proclamation No. O. Sf~'~A );»t+;»fI. 96/1986 and all amendments thereto. Definitions This Article defines terms used in This Proclamation may be cited as the “Federal Tax Administration Proclamation No. pdf 3 days ago · The Chairman said that this proclamation has been in effect in other African countries for more than 30 years. ትርጉም 3. PROCLAMATION No. 4. Separate and Joint Assessment of Urban Land Use Right and Building Tax Urban land use tax and building tax shall be assessed separately and charged jointly in the following manner: 1. ’ INCOME TAX PROCLAMATION WHEREAS, the Declaration on Economic Policy of the Government of the Federal Democratic Republic of Ethiopia inaugurates a new era in social ari’d economic relations and institutions in this country; These Regulations may be cited as the “Council of Ministers Federal Income Tax Regulations --/2016”. 53/1993". 308/2002 • Chamber of Commerce and Sectorial Association Proclamation No. The Article references in these notes are to Articles in TAP unless otherwise stated. 979/2016 replaced 14 years old income tax proclamation No. 1148-2019 19. 78-2002 Directives (external links) አዲሱ/ የተሻሻለው የሒሳብ መዝገብ አያያዝ መመሪያ ቁጥር 176. Labsii 203 bara 2009 - Free download as PDF File (. Title: Council of Ministers Federal Income Tax Regulation No. 70/1944 (as amended) and Legal Notice No. 286/2002, and it is more comprehensive in scope. box 27475 Fax:011-371-78 80 right and obligation Finfine (A. Mining Income Tax Proclamation No. Tax rates range from 10-45% and are assessed on a monthly 1/ The Proclamation provides for the taxation of income in accordance with the following schedules: a) Schedule A , income from employment; b) Schedule B , income from rental of buildings; c) Schedule C , income from business; d) Schedule D , other income; e) Schedule E , exempt income. It contains definitions of key terms used in the proclamation such as taxpayer, tax period, related persons, tax assessment, and tax declaration. 979-2008-english. Net salary =gross salary- Employment income tax. Title: Petroleum Operations Income Tax (Amendment) Proclamation No. pdf: 4 Years Ago: Download (5. "Proclamation" means the Income Tax Proclamation No. 979/2016; and b) “Repealed Proclamation” means the Income Tax Proclamation 286/2002(as amended), Mining Income tax Proclamation Nov 2, 2021 · Next Article Tax on Coffee Exported from Ethiopia (Amendment) Proclamation No. pdf: 521 KB See full list on chilot. 983/2016 of Ethiopia. SECTION TWO APPLICATION OF TERMS USED IN THE 3. Nov 10, 2019 · Proclamation No. ARTICLE 5 Income tax shall be calculated separately for income from employment, from rent of movable Proclamation No. Employment Income Tax Rates 25 12. Part 6: Tax Assessments. Jul 10, 2020 · Technical Note- Income Tax Proclamation No. Imposition of Rental Income Tax 26 14. - It introduces a new Article allowing the Minister to tax windfall profits of specified businesses at determined rates. Key points: - It adds a new definition of "windfall profit" as profits obtained without own efforts due to economic or political changes. 50. 1f" "'ft, ft. Definitions 1. Uploaded date: March 11 Proclamation’ No. txt) or read online for free. Short Title This Proclamation may be cited as the “Mining Income Tax Proclamation No. 979/2016 FEDERAL INCOME TAX PROCLAMATION WHEREAS, it has become necessary to introduce modern and efficient tax system that supports the economic development and which is in accord with the level of economic development achieved so far; WHEREAS, it is found essential to make the tax system fair and bring income that are so far PDF | Schedule 'C' is the third income tax schedule incorporated under the Federal Income Tax Proclamation of Ethiopia. The document provides technical notes on Ethiopia's Federal Income Tax Proclamation No. According to, income tax proclamation no 979/2016 the following categories of income shall be exempt from 1 day ago · Categories of Taxpayers For income tax collection purpose, businesses are classified in three categories: Category "A", category "B", and category "C" tax payers. 286/2002 Income Tax Proclamation WHEREAS, the Declaration on Economic Policy of the Government of the Federal Democratic Republic of Ethiopia inaugurates a new era in social and economic relations and institutions in this country; WHEREAS, in consequence of these developments, the existing system of Income Tax needs to be changed and adjusted to the basic principles of fiscal Website to search for Ethiopian laws federal proclamations, regulations, directives, regional constitutions and laws. 15, 1996. ded)and Article 117 of the Income Tax Proclamation No. It also addresses the issues of certification of tax declaration and advanced tax declaration. Definitions 1) In these Regulations: (a) “Proclamation” means the Income Tax Proclamation No. tz O~+f'kl"h'1' Ifq-f Dec 12, 2016 · Proclamation no. Enjoy 10 GB of free web space on Dirzon. Levying of Tax 1) Any person engaged in petroleum operations under a petroleum agreement shall pay 50% income tax on its taxable income. 983/2016, an investor who benefitted from the additional income tax exemption for Expansion and Upgrading by providing exaggerated, false, misleading and fraudulent documents regarding his business activities; shall be required to pay the business income tax for the period in which he has been exempted. 983/2016”. PART 1General 1. pdf . የኢትዮጵያ ፌደራላዊ ዲሞክራሲያዊ ሪፐብሊክ ፌደራል ነጋሪት ጋዜጣ federal negarit gazette of the federal democratic Imposition of Employment Income Tax 24 11. The notes are intended to help users understand how to apply the income tax law. 296/1986 (as amended); ›› VALUE ADDED TAX PROCLAMATION. 979/2016 tax replaced 14 years old income tax Proclamation No. 00 BIT = I x 15% - 1,710 Income Tax Proclamation No. 296/1986 (as amended); ›› [3/ terms and phrases used shall have the same meaning as in the Proclamation or the Federal Tax Administration Proclamation No. Imposition of Rental Income Tax 44 14. Short Title These Regulations may be cited as the’ ‘Council of Ministers Income Tax Regulations No. 9 MB 983_eng. pdf 870. 00 BIT = I x 10% - 720 19 801–38 400 15% 1 710. 74/2003 of Oromia National Regional State No. 0–7 200 0% 0 7 201–19 800 10% 720. Employment Income 25 PART THREE SCHEDULE 'B' INCOME FROM RENTAL OF BUILDINGS 26 13. Renta. The proclamation defines key terms related to income tax such as business income, employment income, exempt income, gross income, and taxpayer. 53/1993 and all amendments there to and Petroleum Operations Income Tax Proclamation No. Taxable Rental Income 27 16. 2) Tax on income from petroleum operations shall be imposed on a person's taxable income of the current accounting year. In order to impose a heavier tax burden on those employees who earn more, the government uses a progressive employment income tax system. "'''''OCft. 46 MB) - 1843 download(s) Table of Contents ክፍል አንድ ጠቅላላ 1. Aug 14, 2012 · observed in their breach both in the income tax laws of and the practice of income taxation in Ethiopia. Short Title This Proclamation may be cited as the "Mining Income Tax Proclamation No. Short Title This Article provides that the Proclamation may be cited as the Federal Income Tax Proclamation No. The federal income tax proclamation includes the taxation of industrial, commercial, professional or vocational activity conducted for Nov 2, 2021 · Next Article Tax on Coffee Exported from Ethiopia (Amendment) Proclamation No. ,,'j'm-r"'1"'''''1'~c~+ ",,. 983 Tax Administration 12 December 2016 Last Updated: 01 February 2023 This Proclamation may be cited as the “Federal Income Tax Proclamation No. 192-2020 Income Tax Proclamation - Free download as PDF File (. . 69/1995”. 983/2016, as the case may be. 7. Rental Income Tax Rates 46 15. 286/ 2002. 285-2002 (. PART TWO This document amends the Income Tax Proclamation of Ethiopia. (b) “Tax Authority” shall mean the PDF | The income tax structure of Ethiopia is substantively schedular. This document is the Income Tax Proclamation from Ethiopia issued on July 4, 2002 by President Girma Wolde Giorgis. ” 3. Business income tax rates The business income tax rate applicable to a body is 30%. 4 MB. Net salary = birr3,902. The Federal Income Tax Proclamation incorporates five income tax Schedules | Find, read and cite all the research you need This document provides technical notes on the Federal Tax Administration Proclamation No. (Published on September 2, 2024) መመሪያ ቁጥር 213-2013. 286/2002 (as amended), the Mining Income Tax Proclamation No. 1 to all tax laws (other than the Customs legislation). Uploaded date: March 11, 2021 income tax regulation english clean. Tax on income from employment has 6 bands or groups of rates. Income Tax Proclamation (English) 983-2008. pdf), Text File (. Income tax Income Tax Proclamation Folder Details # of Items 7 Created Technical Note- Income Tax Proclamation No. It covers definitions of key terms, categories of taxpayers, rules around permanent establishments, residence, source of income and more. Abstract This research investigates the effect of the new income tax Proclamation 979/2016 on the employee’s disposable income, tax liability and the income inequalities among the high and low income earning groups of employees. Definitions 1/ In these Regulations: a) “Proclamation” means the Federal Income Tax Proclamation No. Regulation vi | Federal Democratic Republic of Ethiopia Federal Income Tax Proclamation No. 37/1959, and 4) the provisions of the Income Tax (Amendment) Proclamation No. It also summarizes obligations such as registration of taxpayers, record keeping, filing of tax declarations, payment of tax, and the 5/ “Income Tax Proclamation” shall mean the Federal Income tax Proclamation no 979/2016; 6/ “International transaction” shall mean any transaction between a taxpayer and a non-resident 7/ “Non-resident” shall mean a person who is not a resident in Ethiopia. The proclamation aims to introduce a fair, modern and efficient tax system that is consistent with the current level of economic development. አጭር ርዕስ 2. Title: Petroleum Operations Proclamation No. 36 However, this is no more the case under the existing income tax Proclamation since the Proclamation defines “dividend” as “a distribution of መንግስት የግብርና ታክስ ተግባራትን ለማከናወን እዲሁም አሠራሩን ፍትሀዊና ተደራሽ ለማድረግ በርካታ ሥራዎችን እያከናወነ ይገኛል፡፡ የደብብህክመ ገቢዎች ባለሥልጣንም እነዚህን እና ሌሎች ሥራዎችን በብቃት ለመወጣት ከሚያስችሉ ሁኔታዎች It is cited as “A proclamation to Amend the Income Tax Proclamation No. Proclamation No. - It adds new definitions for "electronic filing and payment system", "sales register machine", and "supplier". It also establishes the Oct 16, 2019 · Federal Income Tax Proc. OOllmh. New Rental Building Notification 29 PART FOUR SCHEDULE 'C' INCOME Income Tax Proclamtion Folder Details # of Items 7 Created Technical Note- Income Tax Proclamation No. 979/2016; 2/ “Repealed Proclamation” means the Income Tax Proclamation No. It establishes a new tax administration system to make the process more efficient, effective and accountable. 257/1962 (as amended); 2) the Educational Tax Proclamation No. Definitions A term used in this Proclamation that is defined in the Tax Administration Proclamation shall have the meaning in the Tax Administration Proclamation unless defined otherwise in this Proclamation. 979-2016. Jan 1, 2023 · This article is organized based on a study that was conducted to investigate Ethiopia’s 2016 income tax reform, in terms of its drivers, actors involved in the process, major legislative changes Oct 6, 2011 · 170/2004-Labsii Qaamota Raawwachiiftu Mootummaa Naannoo Oromiyaa Aangofi Hojii Isaanii Murteessuuf Bahe/A Proclamation Enhanced to Revise the powers and Duties of Oromia National Regional State Excutive organs Ammendment Proclamation. 286/2002 Income Tax Proclamation page 1867. 23/1996 published Feb. A) Proclamation No. ,. pdf: 5. Definitions In the tax laws (i ncluding this Proclamation), unless the context otherwise requires: 1/ “Amended assessment” means an amended assessment made by the Authority under Article 28 of this Proclamation; Proclamation, on which tax shall be charged, levied and collected. However, employees who earn 151 birr per month and above are liable to pay employment income tax. Definitions In the tax laws (i ncluding this Proclamation), unless the context otherwise requires: 1/ “Amended assessment” means an amended assessment made by the Authority under Article 28 of this Proclamation; the repealed Proclamation shall continue to be deducted in accordance with the repealed Proclamation. : 295/1986 Jurisdiction: Federal Law Type: Proclamation Country: Ethiopia 🇪🇹 Format: PDF ( Amharic and English) Disclaimer: The laws presented here are collected from various sources and are provided for informational purposes only. :\""""-l"~. Federal Tax Appeal Tribunal Establishment Proclamation 233-2001. pdf Income Tax Proclamation - Free download as PDF File (. particular Income Tax Proclamation No 173/1961 are hereby repealed and replaced by this Proclamation. Drawing upon the numerous cases of discrimination among different categories of taxpayers and sources of income, the dissertation calls for a serious rethinking of the schedular income tax system of Ethiopia. Customs Proclamation 859 /2014 as amended by proclamation 1160/2019 • Value Added Tax Proclamation No. Income Tax Proclamationn (English) 979-2008. 979/2016, which gives the Council of Ministers the power to exempt any income from income tax due to economic, administrative, and social reasons, the Council has passed a regulation to amend the Federal Income Tax Regulation No. 285/2002 as amended by Proclamation 1157/2019 • Turnover Tax Proclamation No. It aims to establish a modern tax system that supports economic development and makes the system fair by taxing previously untaxed incomes. : 608/2008 Jurisdiction: Federal Law Type: Proclamation Country: Ethiopia 🇪🇹 Format: PDF ( Amharic and English) Disclaimer: The laws presented here are collected from various sources and are provided for informational purposes only. 0 Approved Details (የገቢ ግብር አዋጅ ) Income Tax Proclamation No. ,. Income Tax Rates 27 15. 134/2008. pdf መመሪያ ቁጥር 248-2013 Corona Tax proclamation no. 287/2002. PRQCLAMATION NO. 979/2016. Sub-leases 29 17. 286 Income Tax 25 March 2015 Last Updated: 27 May 2016 Hits: 9150 tax law income tax Federal laws of Ethiopia proclamation-no-286 1/ “Proclamation” means the Federal Income Tax Proclamation No. Share your files easily with friends, family, and the world. The Schedule deals with business | Find, read and cite all the research income tax ahmharic version being edited w/e/t 1 ረቂቅ አዋጅ ቁጥር /2008 የፌዴራል የገቢ ግብር አዋጅ የአገራችን የኢኮኖሚ ዕድገት ከደረሰበት ደረጃ ጋር የተጣጣመ እና የኢኮኖሚውን ዕድገት This Proclamation may be cited as the “Federal Income Tax Proclamation No. 9 MB) Jan 9, 2023 · Federal Income Tax Proclamation No. 2/ Subject to Article 64(2) of this Proclamation, a Application of other Laws 15. 5 (excluding pension deduction) Exemption from Employment income. These are 10%, 15%, 20%, 25%, 30% and 35%. This regulation is issued by the council of ministers pursuant to article 5 of the definitions of power and duties of the executive organs of the federal democratic republic of Ethiopia proclamation no 916-2015 and article 99 of the federal income tax proclamation no 979-2016. files. 1156/2016 • Federal Income tax regulation. Tax Administration Proclamation No. Effective Date A Proclamation to Provide for Payment of Tax on Income from Mining Operations Amended by Mining Income Tax (Amendment) Proclamation No. 2. This document provides amendments to Ethiopia's Income Tax Proclamation. "Tax Authority" shall mean the Federal Inland Revenue Authority Head Office or any of its branch offices established in any part of Ethiopia and the tax authorities of the regional states. 69/1995 PROCLAMATION TO PROVIDE FOR PAYMENT OF TAX ON INCOME FROM MINING OPERATION WHEREAS, the payment of tax on income from mining operations calls for particular tax treatment, NOW, THEREFORE, it is hereby proclaimed as follows: 1. የገቢ ግብር አዋጅ ቁጥር 286/1994. tz O~+f'kl"h'1' Ifq-f 32 92 Characterization of Taxable Units and Tax Bases under Schedule ‘C’ of the Federal Income Tax Proclamation of Ethiopia of dividend taxation was limited to shareholders of companies. Income Tax Proclamation (Amharic) 983-2008. 94/1947; 3) the Health Tax Decree No. - It empowers the Minister to issue directives prescribing what qualifies Income Tax Proclamation 78/2002 PART I General 1. Imposition of Employment Income Tax 39 11. In particular, TAP applies for the purposes of the Income Tax Proclamation (“ITP”), Value Added Tax Proclamation, Excise Tax Proclamation, Turnover Tax Proclamation, and Stamp Duty Proclamation. Obligation to Pay Income Tax 39 10. Income Tax Proclamation 286-2002. wordpress. Employment income tax =597. 3) A term used in this Regulation shall have the same meaning as in the Proclamation or the Federal Income Tax Proclamation No. 341/2003 • Labor Proclamation No. 171/2004-Labsii Gibira Galii Bulchiinsa /A proclamation of Income Tax of Oromia National Regional state ETHIOPIA TAX UPDATE In accordance with article 65(2) of the Federal Income Tax Proclamation No. pdf, 4. In these Regulations: a) "Proclamation" means the Income Tax Proclamation No. 979/2016, as the case may be. ",cii In11+1 IU'. This Regulation shall enter into force on the date of its publication in the Federal Negarit Gazette. A word or term in these Regulations shall have the same meaning that it has in the Proclamation. 979/2016 Explanatory notes These technical notes provide an Article-by-Article explanation of the Income Tax Proclamation (“ITP”). Key points: - It replaces references to the "Federal Inland Revenue Authority" with the "Ethiopian Revenues and Customs Authority". : 226/2000 Jurisdiction: Federal Law Type: Proclamation Country: Ethiopia 🇪🇹 Format: PDF ( Amharic and English) Disclaimer: The laws presented here are collected from various sources and are provided for informational purposes only. Schedule C Income Tax Business income tax shall be imposed on a person who has taxable income for the year and is conducting a business. ወደ ውጪ አገር በሚላክ ቡና ላይ ስለሚከፈል ታክስ የወጣው(ማሻሻያ) አዋጅ ቁጥር 287/1994. Income is taxed separately depending on its source, whether from employment, buildings, dividends, winnings, royalties, or foreign services. 255/1967, relating to the payment of Value Added Tax. ” 2. Issues addressed by the proclamation 1) the Land Tax Proclamation, No. Home Tools Amharic Numbers Converter Geez Numbers Converter Ethiopian Licence Plate Maker Amharic Online Keyboard ⌨️ Amharic Text to Image Income Tax Calculator 💰 Amharic Spelling Checker Amharic Words Generator Amharic Text Sorter Amharic Speech Recognition 🎤 Amharic to Phonetics Amharic Words Rhymer 🎼 Amharic OCR Amharic ASCII Art 🎨 Ethiopian Date Converter Excluding taxes levied pursuant to the income tax laws of Ethiopia: 2. pdf Download (5. Effective Date 1. Safety requirements and programmers and other matters related to the working conditions of employees engaged in Petroleum Operations: 3. The amendments are aimed at providing clarity and addressing some of the provisions which have negative impact on certain sectors. Amendment The Income Tax Proclamation No. 74/ 2003 of the Oromia National Regional State is hereby amended as follows: 1) Article 2 sub- Articles 13 and 14 of the proclamation are amended as follows. 78/2002. 286-2002 Published on : Thu, 2013-02-28 09:18 WHEREAS, the Declaration on Economic Policy of the Government of the Federal Democratic Republic of Ethiopia inaugurates a new era in social and economic relations and institutions in this country; Part five of the Ethiopian Federal tax administration proclamation mentions how taxpayers file a tax declaration. This Proclamation may be cited as the “Federal Tax Administration Proclamation No. owck rbwnsj qwcozghi twdmp cfzda feera rzb veebe nirqbg vly