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Council of Ministers Regulations No. 78 Issued Pursuant to the Income Tax Proclamation

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Council of Ministers Regulations No. 78/2002
Council of Ministers Income Tax
Regulations page 1911
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UnitPrice 600 COUNCIL OF MINISTERS REGULATIONS NO. 78/2002
REGULA nONS ISSUED PURSUANT TOTHE INCOME TAX PROCLAMA nON
These Regulations are issued by the Council of Minis-
ters pursuant to Article 5 of the Definitins of Powers and
Duties of the Executive Organs of the Federal Democratic
Republic of Ethiopia Proclamation No. 4/1995 (as amen-
ded)and Article 117 of the Income Tax Proclamation No. 286/
2002.
PART 1General
1. Short Title
These Regulations may be cited as the’ ‘Council of
Ministers Income Tax Regulations No. 78/2002.
2. Definitions
1) In these Regulations: (a) “Proclamation” means the Income Tax
Proclamation No. 286/2002.
(b) “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.
2) A word or term in these Regulations shall have the
same meaning that it has in the Proclamation.
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“,””iiih”1.l1,… PARTn
Tax Payable under Schedule HA”
3. Income Exempt fromTax
The following categories of payments in cash or benefits
in kind shall be excluded from computation of income
taxable under Schedule “A”: (a) amounts paid by employers to cover the actual cost
of medical treatment of employees;
(b) allowances in lieu of means of transportation
granted to employees under contract of em-
ployment;
(c) hardship allowance;
(d) amounts paid to employees in reimbursement of
traveling expenses incurred on duty;
(e) amounts of travelling expense paid to employees
recruited from elsewhere than the place of em-
ployment on joining and completion of em-
ployment or in case of foreigners traveling expen-
ses from or to their country, provided that such
payments are made pursuant to s~ific provisions
of the contract;
(f) allowances paid to members and secretaries of
boards of public enterprises and public bodies aswell as to members and secretaries of study groups
set up by the Federal or Regional Government;
(g) income of persons employed for domestic duties;
(h) The Tax Authority is empowered to determine the
amount of payments specified under Article 3(b),
(d) and (e).
4. Adding Tax on Income If the tax on income from employment, instead of being
deducted from the salary or wage of the employee, is paid
by the employer in whole or in part, the amount so paid
shall be added to the taxable income and shall be
considered as part thereof.
PART ill.
Tax Payable under Schedule’ ‘B”
5. TaxableIncome
Pursuant to Part ill of the Proclamation, taxable income
from sources chargeable under Schedule’ ‘B” shall be
calculated as follows: 1) Gross income shall include:
(a) all payments in cash and all benefits in kind
received by the lessor from the lessee;
(b) all payments made by the lessee on behalf of
the lessor according to the contract of lease;
(c) the value of any renovation or improvement
made under the contract of lease to the land or
building, where the cost of such renovation or
improvement was borne by the lessee in
addition to rent payable to the lessor;
2) In calculating taxable income, only those items
mentioned under Article 16 (1) (c) of the
Proclamation shall be deductible from gross in- come.
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i’ 6.
Advance Payments
Unless the tax payer maintains books of account, if the
amount of rent paid to the lessor or sub-lessor covers a
period longer than one (1) year, the total amount of
income from such rent shall be attributable to the fiscal
year in which the payment was made, but the tax on such
income payable for said fiscal year shall be computed by
prorating the taxable income over the number of years
covered by the amount paid.
7. Business Lease
Income from the lease of business, including goods.
equipments and buildings which are part of the normal
operation of a business, shall be taxable under Schedule
“C.”
PART IV
Tax Payable under Schedule “c”
8. Deductible Expenses
Pursuant to Article 20 of the Proclamation, the following
expenses shall be deductible from gross income in
calculating taxable income: 4
1) the direct cost of producing the income, such as the
direct cost of manufacturing, purchasing, impor-
tations, selling and such other similar costs;
2) general and administrative expenses connected with
the business activity;
3) premiums payable on insurance directly connected
with the business activity;
4) expenses incurred in connection with the promotion
of the business inside and outside the country,
subject to the limits set by the directive issued by the
Minister of Revenue.
5) commissions paid for services rendered to the
business, provided that:(a) said services were in fact rendered;
(b) the amount paid as commission for said
services corresponds to the normal rates and
paid by other businesses or persons or bodies
similarly situated for similar services rendered
in similar circumstances.
6) in the case of a business located and operating in
Ethiopia as the branch, subsidiaI¥ or associated
company of a business located and operating
abroad, no payment of any kind made to the holding
or associated company of the business in Ethiopia
shall be accepted as deduction from gross income in
calculating the taxable income unless: (a) the payment in question was made for services
actually rendered; and
(b) said service was necessary for the business
and could not be performed by other persons
or bodies or by the business itself at a lower
cost.
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Iii’ 7) if the Income Tax Authority has reason to consider
that the total amount of salaries and other personal
emoluments payable to the manager or managers ofa private limited company is exaggerated, it may
reduce said amount for taxation purposes to the limitwhich, in view of operations of the company,
appears justifiable, either by disallowing the
payments made to more than one manager or in any
other way which may be just and appropriate.
8) sums paid as salary, wages or other emoluments to
the children of the proprietor or member of the
partnership shall only be allowed as deduction if
such employees have the qualifications required by
the post. .
9. Non-Deductible Expenses
1) In addition to the items listed under Article 21 of the Proclamation, expenditures of the following natureshall not be allowed as deduction; (a) sum paid as salary, wages or other personal
emoluments to the proprietor or partner of the
enterprise;
(b) expenditure for maintenance or other private
purpose for persons mentioned in sub-Article(1) (a);
(c) losses not connected with or not arising out of
the activity of the enterprise.
2) For purposes of Article 21 (1) (j) of the
Proclamation “Representation Allowance” shallmean hospitality expenses incurred in receiving
guests coming from outside of the enterprise in
connection with the promotion and enhancement of
the business.
3) For purposes of Article 21 (1) (n) of the
Proclamation’ ‘entertainment” means the provision
of food, beverages, tobacco, accomodation,amusement, recreation or hospitality of any kind to
any person whether directly or indirectly.
10. Deductible Interest
The rate of interest specified under Article 21 (1) (e) of
the Proclamation shall be allowed as deductible if it is
paid; .
1) to lending institutions recognized by the National Bank of Ethiopia;
2) to foreign banks permitted to lend to enterprsies in
Ethiopia;
3) Notwithstanding the provisions of Sub-Article (2)
above, interest paid to foreign banks may only be
deductible upon fulfilling the following: (a) the lending bank shall, prior to the granting of
any loan to any such person, file a declarationin writing with the Tax Authority wherein it
informs said Authority concerning all loans
granted to any person liable to pay income tax
in Ethiopia;
(b) the borrower shall withhold 10% from the
gross interest payable to the lender and trans-
fer same to the Tax Authority within two months of the end of the fiscal year;
11. Conditions for Deducting Gifts and Donations
1) For purposes of Article 21 (2) of the Proclamation gifts and donations shall be allowed as deductions
on the following conditions.
005A005A005A001100440045005C00560056004C0051004C0044004F0044005A0011004600520050

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“‘fI~1 O””’l(Do ODl)l’ ODlPlT,.mn’iAII 3) Category C, unless already classified in Categories
“A” and “B” whose annual turnover is estimated
by the Tax Authority as being upto Birr 1000,000
(one hundred thousand Birr);
4) The Minister of Finance and Economic Develop-
ment may by directive increase or decrease the
annpal turnover specified above.
19. Maintenance of Accounts
Category “A” and “B” taxpayers shall maintain the
following records and accountS: 1) Category” A” taxpayers shall at the end of the year
submit to the Tax Authority a balance sheet and a
profit and loss statement and the details of the
following: (a) gross profit and the manner in which it is
computed;
(b) general and administrative expense
(c) depreciation; and
(d) provisions and reserves,
2) Category “B” taxpayers shall at the end of the year
submit to the Tax Authority profit and loss
statement.
3) All entries in the records and accountSreferred to in
sub-Article 1 and 2 hereof shall be supported by
appropriate vouchers.
20. Vouchers 1) Taxpayers who have the obligation to maintainbooks of account shall have to register with the TaxAuthority the type and quantity of vouchers they
use before having such vouchers printed.
2) Any printing press before printing vouchers of
taxpayers shall ensure that the type and quantity of
such vouchers is registered with the Tax Authority.
21. StandardAssessment for Category’ ‘c” Taxpayers
1) For purposes of Article 68 of the Proclamation
category “C” taxpayers shall pay tax in accor-
dance with schedule” 1″ and “2” attached with
these Regulations.
2) Where a taxpayer derives income from more than
one business activies and such income has not been
aggregated, the Tax Authority shall aggregate the
taxable income of each activity indicated in
Schedule “2” and “3” of these Regulations and
shall apply the tax rate under which the sum falls.
3) If category “C” taxpayer maintains book of
accountSacceptable to the Tax Authority, shall pay
the tax on the basis of such books of account.
4) Where the Tax Authority finds that the taxpayer
obtained gross revenue in excess of Birr 100,000 asa result of engaging in new business activity it shall
assess the tax on the basis of such findings.
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(“,,.la+ 00′” -flc) o,,~ 0″7.~” h~11 5) Regional Governments and city administrations
may modify the standard assessment rate specified
in the Schedules attached with these Regulations.
22. Declaration of Income
. 1) Category’ ‘C” taxpayer shall within the period
prescribed under Article 68(2) of the Proclamation
declare to the Tax Authority: (a) his annual turnover;
(b) the amount derived from a source other than
his regular operations;
(c) the type of business carried on is changed;
2) The Tax Authority may, on the basis of declaration
submitted by category “A”, “B” and “C” tax-
payers, and on the basis of other information and
surrounding circumstances, determine whether the
taxpayer shall continue in the same category or his
category be changed for the following tax year.
3) If a non resident person operates his business
activity through an agent or agents the non-resident
person and the agent or agents shall be jointly
responsible for submitting the d~claration of in-
come and payment of the tax thereon.
23. Place of Declaration of Income
1) Declaration of income shal1be made to the Federal or Regional Tax Authortiy, as appropriate.
2) If a resident taxpayer is engaged in more than one
business activities he shall declare his income to the
Tax Authortiy at the place the head office of the
business is situated.
3) A non-resident tax payer shall declare his income to .
the Tax Authority at the place where he derived
most of his income.
4) Notwithstanding the provisions of the preceding
sub-Articles, unless it is specifically otherwise
provided by law, a regional tax payer who operates
business with licenses’ issued by more than one
region or city administration shall declare his
income and pay the tax thereon, to the Tax
Authority of each such region or city adminis-
tration which issued the business license.
Withholding Scheme
Organizations having legal personality, private non-
profitorganiations and non-governmental organiations
shall, pursuant to Article 53(2) of the Proclamation,
withhold income tax of2% from payments they make to
tax payers providing the following goods and services. 1) supply of goods involving more than Birr 10,000 in
anyone transaction or one supply contract;
2) ren4~ngofthe following s.ervicesinvolving more
than Birr 500 in one transaction or one service
contract:
005A005A005A001100440045005C00560056004C0051004C0044004F0044005A0011004600520050

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~IL O;t thott: ft4l:,o ~ .f.11”i”A:: Fede~al Negarit Gazeta-No.37 19thJuly, 2002-Page 1919
(a) consultancy service;
(b) designs, written materials, lectures and dis-
semination of information;
(c) lawyers, accountants, auditors and other
services of similar nature;
(d) sales persons, arts and sports professionals,
and borkers including insurance borkers and
other commisssion agents;
(e) advertisements and entertainment programs
for television and radio broadcasts;
(f) construction services;
(g) advertisement services;”
(h) patents .for scientific and intellectual works;
(i) rent for lease of machineries building and other
goods including computers;
U) maintenance services
(k) tailoring;
(I) printing;
(m) insurance,
3) The Minister or Finance and Economic Develop-
‘ment may be directive’increase or decrease the listof goods and services or the threshold.
4) Splitting procurements which otherwise should be
made in a single transaction, with the intention of
hiodering the withholding of tax, shall be a criminal
offence punishable under the Proclamation.
25. Obligations of Withholding Agenrs
1) Any person who by law is require4 to withhold tax from payments to be made for the supply of goods
or .rendering of serviccrs listed under Article 24
above shall have the following obligCitions:
(a) issue serially numbered official receipt to per-
sons. and organizations from whom tax is
withheld;
(b) fill in a form to’ be supplied by the Tax
Authority,the name, the tax payer identification
number (if supplied) of a person of{)rganization to whom paymenfis made, and the total amount
of money paid andtiIx withheld;
(c) person and. organization withholding the tax
shall..transfer to the Tax Authorityihe amount
withheld within the month, ‘together with the
form indicated under SUQ-~ic)e (1) above.
f) The Tax Aiithority shall prepare~and <;Iistribute the form mentioned, uQder (b) abQve. 5., " ".",,' .- --.:.< ,-, ..'-,; - PAR'f7 Msccllaneot/s i.. ;. ~ , 26. Inf~rmation~, A', . Infpfmation.shallbesllPplied oply, to .the extent authorized by Article 39 of the Proclamation, where a ~rson' seeking the information, $ubmits,. a written req'uestto the head of the Tax~Authorhy;and the head of , j the t.axAuthcirityauthOrizesin Writingthe supply of . .. ,,~&,< such inf6rmation; !:." 005A005A005A001100440045005C00560056004C0051004C0044004F0044005A0011004600520050 1~ li1tilftl l..1..&-A 't;JtT 4l1'C @~th9"ft. II"" JilIn ,.9" Federal Ntgarit Gazeta-:-No. 37 19'"July. 2002-Page 1920 ~}. oPoP(,1 fOlJeD-If)-rP'AIf)'} 27.Directives f'lfl5P"f OIJ.tit-rC lflU 1.'}it h,,"'09"fOlJ.l~ oPoP(,1 The Minister of Revenue may issue directives for the 5P"f'} l"7eD-If)-r ~"flAII proper implementation of these Regulations. ti':S' oP?,C 28.Repeal f'lfl '"HIC 1.'}it I” OIJ.tit-rC MELES ZENAWI
PRIME MINISTER OF THE FEDERAL
DEMOCRTIC REPUBLIC OF ETIllOPIA
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