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2021-07-22T12:03:28Z
Republic of Ethiopia (2020) Excise tax proclamation 1186.pdf
:

Republic of Ethiopia (2020) Excise tax proclamation 1186.pdf


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FEDERAL NEGARIT GAZETTE

OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA


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Content

Proclamation No. 1186/2020

The Excise Tax Proclamation ……Page 12278


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PROCLAMATION No. 1186/2020

EXCISE TAX PROCLAMATION

WHEREAS, it has become necessary to review
the type of goods on which excise tax has been
collected and impose the tax on goods and services
that are believed to be luxury, hazardous to health,
causes social problems as well as on basic goods
which are demand inelastic;


WHEREAS, it is believed that replacement of the
current excise tax which was assessed on production
cost by ex-factory price will alleviate the problem
encountered by taxpayers due to lack of predictability
on the amount of tax they are liable to pay;


WHEREAS, to overcome the problems
encountered in collecting proper excise tax due to
shortcomings in the current excise tax proclamation,
it has become necessary to introduce a new law that
puts in place a system which alleviates problems so
far encountered;


NOW, THEREFORE, in accordance with
Article 55(1) and (11) of the Constitution of the
Federal Democratic Republic of Ethiopia, it is
hereby proclaimed as follows.


26th Year No. 25
ADDIS ABABA 17th March, 2020

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CHAPTER ONE

GENERAL
1. Short title

This Proclamation may be cited as “the Excise

Tax Proclamation No. 1186/2020.”

2. Definitions


Unless the context otherwise requires, in this
Proclamation:

1/ "Aircraft” means every description of
conveyance by air of human beings or goods.


2/ "Arm's Length Transaction” means a
transaction between persons dealing with
each other at Fair, Market Value.


3/ "Denature” means to render unfit for human

consumption for drink.


4/ “Distillery” means a licensed distiller's
factory.

5/ “Customs Duty” means customs duty, surtax
or any other similar tax imposed on the
importation of goods.


6/ “Bonded Warehouse” means the building or
place destined for storage of specified goods
before the tax is paid and secured in accordance
with the requirements of the Tax Authority.


7/ “Excisable Goods" means the goods
specified in Part I of the First Schedule.


8/ “Excisable Services" means the services
specified in Part II of the First Schedule.


9/ “Excise Tax or Tax” means the excise tax
imposed under this Proclamation.


10/ “Exempt Goods” means goods specified in
the Second Schedule.


11/ “Export” means to take or cause to be taken
from Ethiopia to a foreign country, or to an
export processing zone.


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;! EE ?V 'cTZ (vv


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P?V EGH %C# ^ U( ;!
EGH ; <( l" P? U( ;! � � �
EGH ; .N! C( U( (vv �


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!?% !=" T` ^ER 9:;
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12/ “Export Processing Zone” means a zone
designated as such by the Management Board
of the Ethiopian Investment Commission.

13/ “Factory” means any premises at which a
licensed manufacturer is licensed to
manufacture and store excisable goods, but
does not include any part of the premises
through which excisable goods are sold to the
public.


14/ "Import” means to bring or cause goods to be
brought into Ethiopia from a foreign country,
a special economic zone or an export
processing zone.

15/ “Importer” in relation to goods, means the
person who owns the goods, or any other
person who is, for the time being, in
possession of or beneficially interested in the
goods at the time of importation.

16/ “Excise Stamp” means a mark or an object
affixed on excisable goods to indicate that
Excise Tax has been paid on such goods;


17/ “International Traffic”, in relation to an
aircraft means any operation of the aircraft
except as between two places in Ethiopia.


18/ “License” means in case of excisable
services, the certificate of registration or in
case of excisable goods, the license, issued
under Article 17 of this Proclamation.


19/ “Licensed Distiller” means a distiller licensed
under Article 17 of this Proclamation.


20/ “Licensed Manufacturer” means a person
licensed under Article 17 of this Proclamation
to manufacture excisable goods.


21/ “Manufacture” includes:

a) the production of excisable goods;


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b) any intermediate or uncompleted process
in the production of excisable goods; or


c) the distilling, rectifying, compounding,
or denaturing of spirits.


22/ “Rectify” means to redistill spirits removed
from a spirits receiver for the purpose of
purifying or adding flavor.


23/ “Spirits” means any drink with zero point
five percent (0.5%) or more alcohol volume.


24/ “Still" means a distilling apparatus and
includes any part of a still.


25/ “Stores" means goods for use or
consumption by passengers or crew on an
aircraft or ship while in international traffic,
and includes goods for sale on board such
aircraft or vessel.


26/ “Time of Importation” has the meaning
assigned to it under Article 4 of this
Proclamation.

27/ “Value Added Tax” means the Value Added
Tax Proclamation No. 285/2002.


28/ “Person” means a natural or juridical
person.

29/ “Authority” means the Ministry of Revenue
or Tax Authorities of the Regional
Governments and City Administrations.


30/ “Minister” and “Ministry” means the
Minister of Finance and the Ministry of
Finance, respectively.

31/ ‘Proclamation” means the Excise Tax
Proclamation.

650512/


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32/ ‘Tax Administration Proclamation” means Tax
Administration Proclamation No. 983/2016.


33/ Unless defined otherwise in this
Proclamation the terms and phrases defined
in the Tax Administration Proclamation
shall also apply to this Proclamation.

34/ any expression in the masculine geneder
includes the feminine.


3. Fair Market Value

1/ The fair market value of excisable goods or
services at a particular time is the price that
the goods or services would reasonably be
expected to fetch in an arm's length
transaction at that time at the wholesale level.


2/ If the open market value of excisable goods
or services at a particular time cannot be
determined under sub article 1 of this Article,
the fair market value shall be the price which
is an objective approximation of the price of
the goods or services according to Article 3
of the Tax Administration Proclamation.


4. Time of Supply or Importation

1/ The time of importation of excisable goods
may be one of the following:


a) for excisable goods cleared for home use
directly at the port of importation or
goods entered for removal to an inland
station and there cleared for home use, at
the time of customs clearance;


b) for excisable goods removed to a licensed
warehouse subsequent to importation, at
the time of final clearance from the
warehouse for home use;


c) for excisable goods removed from an
export processing zone or special
economic zone for home use, at the time
of removal for home use;

6505125


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// �{ A+, ??( K]T 9:;
<= a P<N <= P[Q
; .º:-


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d) in any other case, at the time the excisable
goods are brought into Ethiopia.


2/ The time of supply of excisable services shall
be the earlier of:


a) the date on which the services are
performed;

b) the date on which the invoice for the
supply of the services is issued; or

c) the date on which payment for the supply
of the services is received, in whole or
part.

CHAPTER TWO

LIABILITY FOR EXCISE TAX

5. Imposition of Excise Tax

1/ Subject to this Proclamation, a tax, to be
known as excise tax, shall be charged in
accordance with the provisions of this
Proclamation on:
a) excisable goods manufactured in Ethiopia

by a licensed manufacturer;


b) excisable goods imported into Ethiopia;


c) excisable services supplied in Ethiopia by
a licensed person.


2/ Excise tax shall be charged at the rate
specified in the First Schedule for the
excisable goods or services in force at the
time the liability arises for excise tax as
determined under Article 9 of this
Proclamation.

6. Obligation to Pay Excise Tax

The following Shall pay the excise tax imposed
under this Proclamation:

1/ on excise tax imposed on goods
manufactured in Ethiopia the licensed
manufacturer;


2/ on goods imported into Ethiopia the Importer
of the excisable goods;


650512 �


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; +Q _ [h( EE ´
;¿$ vv


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; L` C U( Pn" 9:;
<= KL Z¹< A?Zap U$
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_ 9:; <�E KL Z¹<
AC:-

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\³< L` =`" , !"b �

A?" (=. P?V _e


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A?" (=. P=?% A=Kg �{

A+, AE`@ 3 K]T [j P?%(E
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�T�T( AÀ·E KL ACvv

BBBB. . . . [9:;[9:;[9:;[9:; <=<=<=<= ��� � TdTdTdTd EGH EGH EGH EGH EJEJEJEJ
A?Zab A?Zab A?Zab A?Zab

// �{ A+, a � AE`Á ??(
EE $` ^nR P[Q [9:;
<= � "?+vv

3/ on services supplied in Ethiopia by the
registered person.


7. Timing of Liability for Excise Tax

1/ The liability of a licensed manufacturer for
excise tax on excisable goods manufactured
in Ethiopia shall arise at the time of removal
of the goods from the manufacturer's factory.


2/ For the purposes of this Proclamation,
excisable goods that are consumed in a
licensed manufacturer's factory shall be
treated as removed from the factory at the
time of consumption.

3/ The liability of a licensed person for excise
tax on excisable services shall arise at the
time of the supply of the services.


4/ The liability of an importer for excise tax on
excisable goods imported into Ethiopia shall
arise:


a) for petroleum products, at the time of
importation unless under a directive to be
issued by the Minister special permits are
granted;

b) for any other excisable goods, at the time
of importation.


5/ A licensed person shall pay the liability for
excise tax arising under this Article, in
accordance with Article 37 of this
Proclamation;


6/ An importer shall discharge the liability for
excise tax referred to in Article 6 of this
Proclamation in accordance with Article 36
of this Proclamation.


8. Goods and Services Not Liable to Excise Tax


1/ Without Prejudice to the Provision of other
Articles of this Proclamation no excise tax
shall be charged on the following:

650512�


?@ -." yr Km B `E 5065 7.! Federal Negarit Gazette No. 25 17th March, 2020…page


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] £ ?� [KTp h
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!Eb P©= [9:; <= �
� Td EGH e

U) C!J A?Za EE ( CU(
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AÀ·E KT A e �


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Å 9:; <= C%D(
EGH :-

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Z%"E ! EGH [A! � � � �
h K( ; %Q _e


(5) [h( [K(<D( �
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h (=. %Q _e

( )� EGH � I [KcT:D(
A( E ;! K"[ � ��
K~~ ; %Q _vv

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[I (z U´ JD( P%C(
A?Zab � I (=. P? �
EZc l < U´ ^( .N! ; �
P(Q ZE [I g ^k (vv


a) exempt goods which meet the conditions
set out in the Second Schedule;


b) excisable goods exported under customs
control, including those stored in the
approved warehouse;

c) excisable services exported from
Ethiopia;

d) excisable goods that the manufacturer has
destroyed, with the prior written
permission of the Authority, under the
supervision of the officer’s of the
Authority prior to their removal from the
factory in which they were manufactured;


e) excisable goods and services that are
supplied to entities that are exempt from
excise tax by law;


f) goods and services exempted from excise
tax by the Minister due to economic,
social and administrative reasons;


g) denatured alcohol produced in a manner
that it cannot be used for human
consumption;


h) excisable goods that have been lost or
destroyed by accident or other
unavoidable cause:


(1) in the course of removal of the goods
by the manufacturer from the
manufacturer's factory including
when loading or unloading the goods;

(2) in the factory of the manufacturer in
which the goods were manufactured
before removal from the factory;

(3) on board an aircraft or vessel prior to
importation into Ethiopia.


2/ Excisable services shall be considered to be
exported from Ethiopia if the services are
supplied from a place of business in Ethiopia
for use or consumption outside Ethiopia.


650512r


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12286


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<= '=[L + P[Q c!"
;^J:-

)� EG( ; d! � `T. P[L
m^E! %;^E! d! A+, K]T �
P]( EG( +e


C) d! A+, K]T [L P?%( �
d! `T.vv �


/ I (=. PKTp 9:; <= �
C%D( EGH 9:; <=
'=[L + h Ki) + ^ER
P[QE A; !"!:- �

) EG AN" ; C(E ' � � �
E§ <=e

C) 9:; �!" (C) ge EJ


�) KM EG K�H E gR


�/ �{ AE`@ EU= AE`@ (r) ??(
EE $` ^n 9:; <=
P[L%D( A?Zab + P[C(
;^J:-

) K�?( � U( 9:; <=
P[L%D(E A?Zab i$(
ZE� D( UH K[ � T?
Z; [^ [h; ^( A?Zap
+R PME ;! je � �


3/ Sub-Article (2) of this Article shall apply
only if the Authority is satisfied that the
services have not been consumed in Ethiopia.


4/ Sub-Article (1) (d) shall not apply if the
licensed manufacturer has been compensated
for the loss of the excisable goods and the
compensation includes the excise tax payable
on the goods.


9. Excisable Value

1/ This Article shall apply where the First
Schedule specifies a rate of excise tax
payable by reference to the excisable value of
excisable goods or services.


2/ The excisable value of excisable goods
imported into Ethiopia shall be the sum total
of the following amounts:


a) the customs value of the goods as
determined under the Customs
Proclamation, whether or not any Customs
Duty is payable on the goods;

b) the amount of Customs Duty (if any)
payable on the goods under the Customs
Proclamation.

3/ The excisable value of excisable goods
manufactured in Ethiopia shall be the ex-
factory selling price of the goods, but not
including the following:

a) the value added tax payable on the
supply of the goods;

b) the cost of excise stamps, if any; and

c) the cost of returnable containers.

4/ without Prejudice to the provision of Sub-
Article (5) of this Article, the excisable value
of excisable services shall be:


a) if the excisable services are supplied by a
registered person in an arm's length
transaction, the fee, commission or charge
payable for the services;


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C) � 'JD(! \³< A?Zap
Cx ? +vv

r/ 9:; <= P[L%D( A?Zab
+ A?Zap ; P[LC(E ' �
E§ <= A; !"!R �

6666.... '=['=['=['=[ =C'cTZ=C'cTZ=C'cTZ=C'cTZ


// P©=�P©=�P©=�P©= � P(P(P(P( KKKKKKKK [�{[�{[�{[�{ A+,A+,A+,A+,
"""" �(�(�(�( ]E$T�]E$T�]E$T�]E$T� //// KC[(KC[(KC[(KC[(
'=[L'=[L'=[L'=[L !³!³!³!³ ;;;; [[[[6666 KbKbKbKb C$C$C$C$
!³!³!³!³ !"� !"�!"�!" � ;!;!;!;! `E=`E=`E=`E= ; vv; vv; vv; vv

5/ <= %Clk [�{ A+, "
�( ]E$T� / -". C(
9:; <= '=[L K³ ;
P©= � P( KK K]T
mE= 7K AEc _ + ET
'=[ 'cTZ ACvv

6/6/6/6/.... 9:;9:;9:;9:; <=<=<=<= C%D(C%D(C%D(C%D( EGH EGH EGH EGH hhhh
Ki)Ki)Ki)Ki) ++++

// 9:; <= C%D( EGH
h Ki) + ( P%C(:-

) A! 9:; <= C%D(E � �
EGH i$( ZE� D( UH �
K[ P TZ Z; C?�( ^
EE ^R ?�( [LC( +e

C) 'JD(! \³< EG( [A! � �
h _ C( Cx
? +vv

5/ h Ki) + ; [LC(
9:; <= Z;p TU �;
C;b K< ACvv

65656565.... 9:;9:;9:;9:; <=<=<=<= C%D(C%D(C%D(C%D( EGH EGH EGH EGH K$EK$EK$EK$E

// ;{ AE`@ L P P^( [A+« " �
�( ]E$T� / K]T EGH �
; 9:; <= C( EGH E �
Æ ;! K]T % T? K$E
P^E _ (vv

5/ P[Q \³<H 9:; <=
P[L%D( EGH 9:; <=
'=[L K$E PU( [EG( "
Pi$(E EG(E 'i_ EJ (=´
�(E K]T 'cTZ
;^J:-

b) in any other case, the fair market value of
the services.

5/ The excisable value of excisable services
shall not include the value added tax, if any,
payable on the supply of the services.

10. Adjustment for Inflation

1/ The Minister by a directive to be issued it
may increase or decrease not exceeding
10% in the rate changed it first schedule in
relation to this proclamation.


2/ The Authority shall, in accordance with the
directive issued by the Minister, adjust the
specific rate of excise tax specified in first
schedule of this Proclamation at least once a
year to take inflation into account.


11. Ex-factory Selling Price of Excisable Goods


1/ The ex-factory selling price of excisable
goods shall be:

a) if the excisable goods are sold by the
manufacturer, other than to a purchaser
in an arm's length transaction, the price
payable by the purchaser;


b) in any other case, the open market value
of the goods at the time of removal from
the manufacturer's factory.


2/ The Excise tax paid on the ex-factory
selling price shall be separately shown in
the invoice.


12. Quantity of Excisable Goods

1/ This Article shall apply where the First
Schedule specifies a rate of excise tax
payable by reference to a quantity measured
by volume or weight.


2/ If:


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) 9:; <= P[L%D( EGH �
I P?V ;!

L` C A! [KTp
h P´ _ [EG( "
A [Pi. 'i_ " ;! �{ �
7; EGH "f Pi´ �
AÆx(E _ AT( [Pi´
'i_H " ^Ee EJ

C) 'i_(:-
(/) p L [^e �

;!


(5) Pi. _ (=´ C( ;�
C!Ç P<N %CK^k ;!
AÆx(E _ ;�p P<N
%CK^k Cx ÆpE ;!

pE 'N ';f [^vv

�) EG( %C# 'i_(E
Cx <= %ClkE

PT AÀ·E '=T � fCR
9:; <= C%D( EGH
; 9:; <= P[LC(
'i_( EJ (=´ �( EG
$N ; ;^Jvv

/ �{ AE`@ EU= AE`@ (�) � ??(
EE $` ^nR P[Q \³<H
'i_( ; [?C®( K$E U EG
(=´ EE C( ;¿$ :- �

)� 9:; <= P[L%D( EGH
I P?V ;!

L` C A! [KTp
h P´ _ [EG( "
A [Pi. 'i_ " ;! �{ �
7; EGH "f � Pi´
AÆx(E _ AT( [Pi´
'i_H " ^Ee EJ

C) 'i_(:-


(/) P;�( U Æ C( EG
'i_( ; L [^e ;! �


(5) Pi. _ (=´ C( ;�
C!Ç P<N [^vv


a) excisable goods are imported into
Ethiopia, or removed from the factory of
a licensed manufacturer, in a package
intended for sale with, or of a kind
usually sold with the goods in a sale by
retail; and


b) the package:

(1) is not marked or labeled with a net
weight; or

(2) is not commonly sold as containing,
or is not commonly reputed to
contain, a specific quantity or
weight.


c) the owner of the goods is unable to
satisfy the Authority of the correct net
weight of the package, the excisable
goods shall be liable to excise tax
according to the gross weight of the
package and its contents.


3/ without prejudice to the provision of sub-
article (4) of this Article, if:


a) excisable goods are imported into
Ethiopia, or removed from the factory of
a licensed manufacturer, in a package
intended for sale with, or of a kind
usually sold with, the goods in a sale by
retail; and


b) the package:

(1) is marked, or labeled as containing a
specific quantity of the goods; or

[[

(2) is commonly sold as containing, or
is commonly reputed to contain, a
specific quantity of the goods,

the package shall be treated as containing
not less than the specific quantity.


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�/ �{ AE`@ EU= AE`@ ( ) KC[( �
'i_ �( K$E [U( K$E ;
^ EE ^ 9:; <= P[LC(
Cx( K$E ; ;^Jvv


r/ <� %ClE '!T �
CP.! -". z EJ ( & �
PL` (E K$E EJ PL`cE
\³< KK ;=Jvv

6�6�6�6 .�... 9:;9:;9:;9:; <=<=<=<= C%D(C%D(C%D(C%D( A?Zab A?Zab A?Zab A?Zab
U´U´U´U´ <�<�<�< �
9:; <= C%D( A?Zab
U´ A?Za Ug( I (=.
%C( EZc l < � [^ A?Zap
I (=. EE U$ ;¿$ vv

6�6�6�6�.... .È.È.È.È EGEGEGEG////Z7Z7Z7Z7 ;;;; [LCE[LCE[LCE[LCE <=<=<=<=
=C'`J==C'`J==C'`J==C'`J=

// L` C A! 9:; <=
P[L%D( A?" (=. ?V ;!
A?" (=. KTp .È
EGH /Z7b ; 9:; <=
[LC EE ^ EJ E�{E .È
EGH /Z7b K T (E !" ([�{ � �
· “K T � � !"”) C'!T
Z7 $`K%D( [^R .È
EGH /Z7b � � ; [LC( <=
K T � � !"b � ; [P[LC(
9:; <= " EE `J= ; Tvv

5/ �{ AE`@ EU= AE`@ (/) ??(
A ER� E%^E EJ =À"E A; !"!vv �


!E j!E j!E j!E j É=É=É=É=
=CLGc=CLGc=CLGc=CLGc

jjjj AEcAEcAEcAEc


LGcLGcLGcLGc C'ZoC'ZoC'ZoC'Zo =CP`"=CP`"=CP`"=CP`" 'K[f'K[f'K[f'K[f

6r6r6r6r. . . . LGcLGcLGcLGc 'Zo'Zo'Zo'Zo P=LD(P=LD(P=LD(P=LD( l H l H l H l H

// 'Ex(! U( [<= %Clk LGc
?o ;! <= %Clk �Ec
K�? =`" P[Q l H
; K]' A; !:-

)� I (=. 9:; <=
P[L%D(E EGH '!Te


4/ If the package referred to in Sub-Article (3)
of this Article contains more than the
specific quantity, excise tax shall be
computed on the actual quantity.


5/ The Authority may by directive determine
and specify the allowance for tare or
wastage that may be granted and the
conditions under which it is granted.


13. Place of Supply of Excisable Services


A supply of excisable services shall be deemed
to be made in Ethiopia if the services are
supplied from a place of business of the
supplier in Ethiopia.


14. Relief for Raw Materials


1/ Where excise tax has been paid in respect of
excisable goods imported into, or
manufactured in Ethiopia by a licensed
manufacturer and which have been used as
raw materials in the manufacture of other
excisable goods (hereinafter referred to as
"finished goods"), the excise tax paid on the
raw materials shall be offset against the
excise tax payable on the finished goods.


2/ The provisions of Sub-Article (1) of this
Article shall not apply to alcohol, tobacco
and sugar.


CHAPTER THREE

LICENSING

Part One
Application for a License

15. Activities Requiring a License

1/ A person shall not undertake any of the
following activities unless the person is
licensed or registered by the Authority to
undertake the activity:


a) the manufacture of excisable goods in
Ethiopia;


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C) �{ A+, AE`@ y � ??(
K]TR P©= P( KK �
9:; �!" C$j%D( ;?%
%Q 9:; <= C%D(E
EGH 'NTe

�) 9:; <= P[L%D(E
A?Zab 'NTe

K) P©= P( KK LGc �
'Zo Z¹< P.%D( a �
l �"µ K]' vv


5/ �{ AE`@ EU= AE`@ (/) ??(E
KCj 9:; <= P[L%D(E
EGH '!T ;! A?Zab E
K=$ l ; ]' U( [�{
A+, " �( ]E$T� /
C(E 9:; <= EE [j
;? vv �

/ �{ AE`@ EU= AE`@ (5) 9:; �
<= EE [j P? c U(:-

) <= %Clk $` _ <�E �
(k KL ACe

C) [9:; <� ' �{ A+, �
EE \! <= A=� " A+,

??( K]T E $&
;^J EE \! NJ Cc
EE [j ; Tvv

63636363. . . . CLGcCLGcCLGcCLGc 'K[f'K[f'K[f'K[f =C'NT=C'NT=C'NT=C'NT

// �{ A+, AE`@ 6r 6r6r6r (/) �T� �
l K= CK]' PLZ U( �
AE`@ 6r6r6r6r (/) [�T� � K[
CP]' l K= LGc
EE U$( C<= %Clk 'K[f
'NT ACvv

5/ �{ AE`@ EU= AE`@ (/) K]T
P`" 'K[f:-

) L`� ( N@ K]T `"e

C) LGc j [Le

�) %Clk U( AÀ·E `"e

;?%vv


b) the importation into Ethiopia of
excisable goods specified by the
Minister under Article 29 as requiring an
excise stamp;


c) the supply of excisable services; or


d) the carrying out of any other activity in
Ethiopia for which the Minister by a
Directive, may impose a requirement or
a license.

2/ A person who manufactures excisable goods
or supplies excisable services in
contravention of Sub-Article (1) of this
Article shall be liable for the excise tax
payable in respect of the excisable goods or
services at the rate specified in the First
Schedule.

3/ A person who is liable to pay the excise tax
under Sub-Article (2) of this Article:

a) shall pay the tax immediately upon
demand made by the Authority;


b) shall be in addition to any penalty and
interest imposed on the person under this
Proclamation or the Tax Administration
Proclamation.


16. Applications for a License

1/ A person who intends to undertake any of
the activities specified in Article 15(1) shall
apply to the Authority for a license for any
of the activities specified under Article 15
(1).


2/ An application under Sub-Article (1) of
this Article shall be:

a) in the prescribed form;


b) accompanied by the prescribed fees;

c) lodged with the Authority in the
prescribed manner.


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jjjj \C\C\C\C


LGcLGcLGcLGc =CK=$=CK=$=CK=$=CK=$


6�6�6�6�.... LGcLGcLGcLGc K=$K=$K=$K=$

// �{ AE`@ EU= AE`@ (5) ??(
EE $` ^nR <= %Clk �{
A+, AE`@ 63 K]T P`"CE
'K[f KK"K" CAK LGYE �
U. ;! [C[ ; vv

5/ <= %Clk LGc [C P C(
P[Q \³<H Kn D(E TZ.
;^J:-

)� AK � �{ A+, ;! <=
A=� " A+, K]T <= KU"
;! <= 'z"" E [Ê
LT [^e

C) AK � 'JD(! Z E!
'd ;! 'z"" E
[Ê LT [^e

�) AK :- �

(/) [UT ;! E (E � CKL
fC [^R

(5) ˢ !E p K �
; C ;! %CA UK
[^R

K) 'K[f( `T( 9:; <=
P[L%D(E !"b C'!T [^
'K[f( KC[( hR
'!TfR K¢ !"pE C'!T
;! 9:; <= P[L%D(E
EGH CK[< & ^R

]) AK � 'JD(! <= Z
??( K]T Cx(E

�: K? �R ;!
'JD(! <= Z CE
Z¹< ;! <=
%Clk $`( K]T
U _ (=. �: K?
K Z¹<(E CK Z¹<
CKZ% =''e

T) �{ AE`@ EU= AE`@ (5) ( ) (C) (�) �
EJ (]) KC[( [AK � "
ZE� C(E U( PKC[ ^ER
;{ AE`@ L P � P^( <=

Part Two
Issue of Licenses

17. Issue of License

1/ Without Prejudice to the provision of Sub-
Article (2) of this Article, the Authority
shall consider an application under Article
16 and may grant or refuse to issue the
applicant with a license.


2/ The Authority may refuse an application
under if satisfied that:


a) the applicant has been convicted of tax
evasion or fraud under this Proclamation
or the Tax Administration Proclamation;


b) the applicant has been convicted of an
offence involving dishonesty or fraud
under any law;


c) the applicant:

(1) is or has been declared bankrupt or
insolvent;

(2) is in the process of liquidation or
receivership;


d) in the case of an application to be a
manufacturer of excisable goods, the
factory, plant or equipment, specified in
the application is not adequate to
manufacture or secure excisable goods;


e) the applicant has not kept proper records
as required under any tax law or has
otherwise failed to comply with its
obligations under a tax law; or if he does
not agree to comply with his obligation
to keep proper records within a given
time frame as required by the Authority;


f) paragraphs (a), (b), (c) and (e) of Sub-
Article (2) of this Article apply to a
person related to the applicant and the
Authority is satisfied that the related

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%Clk [AK " ZE� C( �
U( LGc $` l K= (=.
P]' CK^k & ."È C(
P^E _ (vv

/ �{ A+, K]T [PU$( LGc " �
� <� %ClE A=L_ K=a
[<( ( Ga J \³<H ;!
? EE n � � "Z ; vv

�/ �{ A+, AE`@ 63 K]T LGc
'K[f CP`" U( <=
%Clk 'K[f( K]T
U$(E (:³ 'K[f( [`T `E
! P¿$" ª `E _ (=. @\j �
KZC@ ACvv 'K[f( (cN

T? [^ (cN T? !E
K?C@ ACvv

r/ �{ A+, K]T PU$( LGc
<= %Clk U$( LGc ;
[KC[( `E ! P®J ^ER �{ �
A+, AE`@ y/ K]T ]T�
=`" U _ ®J ;^Jvv

6B6B6B6B. . . . LGYLGYLGYLGY N"@N"@N"@N"@

// �{ A+, AE`@ 6� K]T PU$(
LGc ® `( N@ K]T PU.
;^Jvv

5/ 9:; <= P[L%D(E EGH
CPK" U( PU. LGc P[QE
K AC:-

)� A! � EE K" L` CE
9:; <= P[LE EG !c
;! !c R �

C) A! 9:; <= P[L%D(E �
!"b EE K" L` CE
h/hH vv

/ �{ � AE`@ K]T U$ LGc
KC[( h '!T P C(
LGY KC[(E 9:; <=
P[LE EG !c/!c f (vv �

�/ �{ AE`@ K]T U$ LGc
KC[( h 9:; <=
C%D(E EGH '!T P C(
LGY ; A! P KC[(
U( f (vv


person is reasonably expected to be
involved in the conduct of the activity to
which the application relates.


3/ The Authority may impose such terms,
conditions or restrictions as it considers
appropriate in relation to a license issued
under this Article.


4/ The Authority shall give an applicant for a
license under Article 16 written notice of
the decision on the application within 30
days from the date the application is
submitted and if the application is refused,
the notice shall include reasons for the
refusal.


5/ A license shall take effect from the date
specified therein by the Authority and shall
unless earlier suspended, remain in force
until cancelled under Article 21.


18. Form of License

1/ The license issued under Article 17 shall be
in the prescribed form.


2/ A license issued to a manufacturer of
excisable goods shall specify the following:


a) the class or classes of excisable goods
that the manufacturer is licensed to
manufacture;


b) the factory/factories at which the
manufacturer is permitted to manufacture
excisable goods.


3/ A factory specified in a license issued under
this Article shall be used only for the
manufacture of the class/classes of excisable
goods specified in the license.


4/ Only the person specified as the licensed
manufacturer in a license issued under this
Article shall manufacture excisable goods in
the factory specified in the license.


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r/ 9:; <= C%D(E A?Zab
'NT l ; C]' U( PU$(
LGc PU$(E A?Za P?Ì K^E
ACvv

6�6�6�6 . � . . . LGcLGcLGcLGc U$(U$(U$(U$( U(U(U(U( Z¹<H Z¹<H Z¹<H Z¹<H


// LGc U$( U( P[QE KL®!
Z¹< AC:-

)� U$(E LGc +J NÍ EZc
l (E P¯c +J Kl
Z@ P<; < KC$je �

C) 9:; <= P[L%D(E
A?Zab PKC[ LGYE
T?$ Î � EZc l (E
P�c < \Q KC$jvv �


5/ LGc U$( U( P[QE KTÏH
PKC[ C<= %Clk @\j
'=<& K Z¹< AC:-

) LGc U$E l ¿K EE� ^e

C) L` C A! P[J((E +J
Z%" K$R Ac R � l (E
P[J(EE <R � %C#R
K� E ;! l (E %{
C$ EE ^e


�) L` C A! l (E
EEN=G§ CU _ _�
¼T$ EE ^e ;!

K) L` CE A! PKC[

9:; <= P[L%D(E EGH
C'!T P$`! LGY
KC[( h ;! '!Tf EJ
K¢ ; C(. T? EE ^vv


/ � �{ AE`@ EU= AE`@ (5) K]T
P[( '=<& C<� %ClE
P[C( _ (=. EE "= K TZ
AC:-

)� �{ AE`@ EU= AE`@ (5) (�) K]T
P`"(E '=<& PKC[ EZc
l ( �( %<` \³< [^R
EZc l (E CK !E ^(
\³< $K `E ! � `J �
(=.e


5/ A license issued to a supplier of excisable
services shall specify the excisable services
offered.


19. Obligations of Licensed Person

1/ A licensed person has the obligation to carry
out the following:


a) display in a conspicuous place the
original of the license at the principal
place of business;


b) in case of excisable services, a certified
copy of the license at every other place
of business.


2/ A licensed person shall notify the Authority,
in writing:


a) if the licensed person ceases to carry on the
activity for which the license is issued;

b) if there is any change in the name,
address, place of business ownership,
constitution, or nature of the principal
activity or activities carried on by the
licensed person;


c) of any period in which the licensed
person closes operations on a temporary
basis; or


d) if, the case of a licensed manufacturer,
there is any change in the factory
specified in the license, or the plant and
equipment used to manufacture excisable
goods.


3/ A notification under Sub-Article (2) shall be
lodged with the Authority:


a) in the case of a notification under Sub-
Article (2) (c) of this Article where the
closure was unplanned, within 7 days
after the event causing the closure;


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C) 'JD(! \³< '=<&(E �
CK !E ^( \³< %$K
� `J (=. C<= %Clk
EE "= K TZ ACvv

jjjj É=É=É=É=
LGcELGcELGcELGcE =C'?cJ=C'?cJ=C'?cJ=C'?cJ =CK]T=CK]T=CK]T=CK]T

yyyy.... LGcELGcELGcELGcE =C'?c=C'?c=C'?c=C'?c


// <� %ClE [P[Q !Eb
AEY �{ A+, K]T U$(E LGc
'?c ; :-


)� LGc [U$( U( EZc l "
� �{ A+, AE`@ 6 (5) ( )R � �
(C)R ;! (�) �T� � \³<H
$¥ EE ^e

C) LGc U$( U( �{ A+, ;!
<= A=� " A+, KC[(
K]T ?m(E �: K? �
;! 'JD(E! �{ A+,
CE Z¹< EE ^e

�) LGc U$( U( LGY KC[p
\³<H E U EE ^e

K) LGc U$( U( C<= %Clk
U � ;! A:: KTÏE U$

EE ^R
]) L` CE A! PKC[R LGY

KC[( hR '!Tf ;!
K¢ 9:; <= P[L%D(E
!"b C'!T [�E _ · A.m
^( ?� EE ^R

5/ �{ AE`@ EU= AE`@ (/) K]T <=
%Clk LGcE ? EE ^ LGc
CU$( U( LGY <? K^kE P?@
'=<& @\j K=$ ACvv

/ � LGcE C'?c U$ (:³ L P P^( �
�{ AE`@ EU= AE`@ (5) K]T
'=<&( [U$ `E ! (vv �

�/ �{ AE`@ EU= AE`@ (5) K]T LGY
<? K^kE P?@ '=<& TU(
U( EZY '=<& [U$ `E ! �
6� `J (=. ;! <= %Clk
PU$( ' � _ (=. EZYE
KG! ;Z% � 'K[f C%Clk
<= NÈ< A l j @\j

`" ; v v

b) in any other case, at least 7 days prior to
the event requiring notification occurs to
the Authority of Tax.


Part Three

Suspension and Cancellation of Licenses

20. Suspension of License

1/ The Authority may suspend a license issued
under this Proclamation if the Authority is
satisfied that:


a) any of the matters specified in Article 19
(2) (a), (b) or (c) apply to the licensed
person;


b) the licensed person has not kept proper
records as required under this
Proclamation or the Tax Administration
Proclamation, or has otherwise failed to
comply with obligations under this
Proclamation;

c) the licensed person has breached a
condition of the license;

d) the licensed person has made a false or
misleading statement to the Authority;


e) for a licensed manufacturer, the factory,
or plant or equipment, specified in the
license is no longer adequate to
manufacture or secure excisable goods.


2/ Where a license is suspended under Sub-
Article (1) of this Article, the Authority
shall serve the licensed person with written
notice of the suspension.

3/ The suspension of a license shall take effect
from the date of service of the notice under
Sub-Article (2) of this Article.

4/ A person served with a notice of suspension
under Sub-Article (2) may, by notice in
writing and within 14 days of service of the
notice, or within such further time as the
Authority may allow, appeal against the
suspension to the tax complaint review
department of the Authority.


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r/ �{ AE`@ EU= AE`@ (�) K]T
LGc U$( U( EZYE KG!
;Z% 'K[f `T EE� ^R <�
%ClE ;Z% 'K[f( � TU(
6� `J (=.:-

)� ;Z%�E A#p< K` LGYE
E? :e �

C) LGY <? U( EZY EE :C
C'cTZ CEZY !E ^k
dcCb E 'Â T?c '=<&(
U _ (=. [J(JD( P?%
Z% E P?@ '=<&
EE "U( 'cTZR '=<&(
U _ (=. Z% pE [J
EZYE 'E:e

�) ;Z%�E;Z%�E;Z%�E;Z%�E (cN(cN(cN(cN 'cTZJ'cTZJ'cTZJ'cTZJ �{�{�{�{ A+,A+,A+,A+,
AE`@AE`@AE`@AE`@ y/y/y/y/ KUTKUTKUTKUT LGYELGYELGYELGYE KUTKUTKUTKUT
; vv; vv; vv; vv" """

3/ <� %ClE �{ AE`@ EU=
AE`@ (r) KC[( _ (=. EU=
AE`Ñ KC[pE E"!ÏH U
LGY E? EE� : ;¿$ vv

y/y/y/y/. ... LGcELGcELGcELGcE =CK]T=CK]T=CK]T=CK]T

// <� %ClE P[Q \³<H
@\j '=<& K=$ LGYE
]" ; :-

) <= %Clk �{ A+, AE`@ 6 � �
(5) ( )� K]T '=<& TU( [^e


C) �{ A+, AE`@ y(�) U( _

(=. LGc U$( U( LGYE E? �
KG! ;Z% `T [^e �

�) �{ A+, AE`@ y (r) (C) U$(
'=<& ;! <� %ClE
U$ ' � _ (=. LGc
U$( U( '=<&( KC[(E
:Â `T EE ^e

K) �{ A+, AE`@ y (r) (�)
??( K]T LGY K<?Y

!E `T(E ;Z% � <=
%Clk (cN T?( [^vv

5/ LGc K]T L P P^( LGY �
K]T¤E P?¾( '=<& [KC[(
`E ! (vv �

5/ Where a licensed person lodges a notice of
appeal in accordance with Sub-Article (4) of
this Article, the Authority shall, within 14
days after receipt of the notice, either:


a) accept the appeal and revoke the
suspension of the license;

b) provide the licensed person with written
notice of the action required to be taken
before the date specified in the notice to
remedy the deficiencies that led to the
suspension of the license and revoke the
suspension if the action is taken within
the specified time; or


c) reject the appeal and cancel the license
in accordance with Article 21 of this
proclamation.


6/ If the Authority fails to take action under
Sub-Article (5) of this Article within the
time specified in that Sub-Article, the
suspension shall stand revoked.


21. Cancellation of License


1/ The Authority shall, by notice in writing,
cancel the license of a person when:


a) the Authority has received notification
under Article 19 (2) (a);


b) the person fails to appeal the suspension
of the license within the time specified in
Article 20 (4);


c) the person fails to comply with a notice
served on the person under Article 20 (5)
(b) within the time specified in the notice
or within such further time as the
Authority may allow;


d) the Authority rejects an appeal against
the suspension of a license under Article
20 (5) (c).


2/ The cancellation of a license takes effect
from the date specified in the notice of
cancellation.

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/� LGc CU$( U( U$( LGc
K]T 9:; <= KLE EJ
9:; <= '=<& 'NTE
! LGY ®Eb T _ %[J( � �

;! %[J( 'JD(! Z%"
!E �{ A+, ;! <=
A=� " A+, K]T Pn"E
$& A=`"!vv

y5y5y5y5.... LGcLGcLGcLGc K<?cK<?cK<?cK<?c ;!;!;!;! K]TK]TK]TK]T PnT(PnT(PnT(PnT(
(W(W(W(W

// L` C A! U$( LGc <?
;! ]T� EE ^R

) A! :- � �

(/) 9:; <= C%D(E EGH
'!TpE Z%" (k '¿!R

(5) 9:; <= C%D( E«
P?� EGH ; [LC(E
9:; <= (k KLR

( )� [<� %ClE PU$( KK
K]T A! � h (=. P?�
9:; <= P[L%D(E EGH
'=?cR

ACvv
C) <� %ClE:-

(/) L` C A! h( (=.
P?� 9:; <= P[L%D(E
EGH <� %ClE ® ` < �
EE �+(" '�R EJ

(5) �{ A+, ?d Z¹<H
KL®'D(E C'T?. EJ
KEZlE ?m CKUU A=L_
E=[^ cT= <� %ClE <=
A=� " A+, AE`@ Ò/ K]T
A! E h EJ h( (=. �
P?� 9:; <= P[L%D(E
EGH KR ; vv

5/ 9:; <= P[L%D(E A?Zab
C'NT LGc U$( U( LGY <?
;! ]T� EE ^ %CLGY:-

)� 9:; <= P[LE A?Za
'NTVE '¿!e EJ

C) 9:; <= P[L%D( A?Zab
; [LC(E <= KLe


3/ Any obligation or liability of a licensed
person under this Proclamation or the Tax
Administration Proclamation in respect of
anything done or omitted to be done by the
person while licensed, including the
obligation to pay excise tax or to file excise
tax returns, shall not be affected by
cancellation of the person's license.


22. Consequences of Suspension or Cancellation
of License

1/ If the license of a licensed manufacturer is
suspended or cancelled:

a) the manufacturer shall:

(1) immediately cease to manufacture
excisable goods;


(2) immediately pay all excise tax on
excisable goods on hand in respect of
which tax is still unpaid;

(3) dispose of excisable goods and
materials in the manufacturer's
factory in accordance with the
direction of the Authority;

b) the Authority may:

(1) require the licensed manufacturer to
remove excisable goods in the
manufacturer's factory to another
place approved by the Authority; and

(2) take control of the manufacturer's
factory and seize any excisable goods
at the factory as may be necessary in
accordance with Article 41 of the Tax
Administration Proclamation for the
protection of revenue and ensure
compliance with this Proclamation.


2/ If the license of a person licensed to supply
excisable services is suspended or cancelled,
the person shall:

a) cease to supply the excisable services;
and

b) pay excise tax on excisable services
supplied in respect of which tax is still
unpaid.

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/ �{ � AE`@ EU= AE`@ (5) L P �
[P^E%D( (z C A=Kg LGY
<? ;! UT� EE ^ LGc
U$E l EEN=G§ (k
'¿! ACvv


�/ <= %Clk LGY K<?c ;!
K]T !E (E g EE
LGc CU$( U( @\j '=<&
U$( ; vv �{ 7;p g C<=
A=� " A+, AL½¾! EE <=
;¿$ vv

y�y�y�y .� ... LGcLGcLGcLGc [K<?Y[K<?Y[K<?Y[K<?Y ;!;!;!;! [K]T¤[K]T¤[K]T¤[K]T¤ ��� � <=<=<=<=
%Clk%Clk%Clk%Clk U.U.U.U. =CP?%(=CP?%(=CP?%(=CP?%( '=$E`&'=$E`&'=$E`&'=$E`&
// <= %Clk �{ A+, K]T

U$(E LGc C'?c ;! CK]T
` EE ^R %CLGY Uc <` (E
E"!Ï EE (`( [y/ `J @\j �
'=$E`& K=$ ACvv ;{!
'=$E`& E"!Ï( EE Uc KE=9
^kE \³<H EJ LGc U$( U(
'=[ "Z%D( P?% d E �
z!" P?@ K^E ACvv

5/ LGc U$( U( �{ AE`@ EU=
AE`@ (/) K]T '=$E`&( TU(
y/ `J (=. <� %ClE
$- '=[ E"!ÏH E K(Uc
ACvv

/ � <= %Clk LGc U$( U(
U D(E � '=[ E"!ÏH
PKC[ " � TU( 6� `J (=.
UY E"!ÏH & K^JD(E ;!
'=$E`&( ?CÓ E"!ÏH PUY
K^kE CKZC@ ; vv


�/ '=$E`&( ?CÓ E"!ÏH
PUY K^kE EE (`( T?
LGc U$( U( <= %Clk
(¢³ N" Uo EE ^R (¢³(
[?C®C `E ! 6 `J (=. �
NÈ<(E C<= %Clk A#p< A
l j `" ; vv

r/ A#p< A l j A#p<(
TU( 6 `J (=. `T( NÈ<

; (¢³ K=$ ACvv


3/ If the license of an importer, other than a
person to whom Sub-Article (2) of this
Article applies, is suspended or cancelled,
the person shall immediately cease to
undertake the activity for which the license
is issued.

4/ The Authority may, by notice in writing,
require a licensed person to pay such costs as
may be incurred by the Authority as a result of
the suspension or cancellation of the person's
license as specified in the notice and the costs
shall be treated as tax for the purposes of the
Tax Administration Proclamation.


23. Authority to Notify Licensee Prior to Suspension,
Revocation or Cancellation of a License


1/ Where the Authority seeks to suspend,
revoke or cancel a license under this
Proclamation, it shall give 21 days' notice to
the licensee prior to taking the intended
action, giving the grounds upon which such
intended action shall be taken, and requiring
the licensee to remedy any circumstances
which may require to be remedied.


2/ The licensee shall, within 21 days of receipt
of the notice, take actions as required by the
Authority.


3/ The Authority shall, within 14 days,
acknowledge in writing the actions taken by
the licensee or proceed to confirm the effect
of the intended notified action.


4/ A Licensed Person who receives
notification of confirmation of the intended
action is dissatisfied with the decision of the
Authority may file a notice of objection
with the tax compliant Review Department
of the Authority within 10 days from receipt
of such decision.


5/ The Review Department shall make a
decision on the notice of objection within 10
days from receipt of such notice.


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3/ LGc U$( U( A#p< A l
j U$( (¢³ N" Uo EE ^
(¢³( ?C®C 6� `J (=. CZ"
;Z% � PME � ;Z% � `" P
^ER ;Z%� 'K[f � `J (=.

C<� %ClE EE "= 'cTZ
ACvv

yyyy����. . . . =C;Z%�=C;Z%�=C;Z%�=C;Z% �
// Z" ;Z% PME �{ A+, AE`@ � �

y (3) K]T `TCE ;Z% <= � �
A=� " A+, ??( _ (=.
K"! (:³ K=$ ACvv �


5/ Z" ;Z% PME U$( (:³ Z � �
={ AC a P!E LGc
U$( U( ;! <= %ClE
(:³( U$ ª `J (=. ;Z%�E
C [jx( j"c # `"
; vv

!E j!E j!E j!E j A A A A
9:;9:;9:;9:; <=<=<=<= -.."-.."-.."-.."

yryryryr. ... 9:;9:;9:;9:; <=<=<=<= P[L%D(P[L%D(P[L%D(P[L%D( EGH EGH EGH EGH ;;;;
P TZP TZP TZP TZ -.."-.."-.."-.."
// LGc U$( A! h (=.

P?� 9:; <= P[L%D(
EGH <= %Clk 9:; <=
-.." ([�{ · “9:; <= -.."”
P P$ ) ;TZ%D+vv

5/ �{ A+, K]T 9:; <=
P[L%D( EGH ; 9:; <=
-.." P T?( [P[Q ` K(
_ ;^J:-

)� LGc U$( A! h (=.
P?� EGH I (=. .N!
; EE (Q [h( E=[P´e

C) EGH [I (z E=[PÔe ;! �


�) �{ AE`@ EU= AE`@ (�) ;!

�{ A+, AE`@ B (/) (i) K]T
EGH [A?Za (z E=[P� Td
;! E=[P?Y cT=vv

/ EGH 9:; <= -.." =" E=Q �
cT=:-


6/ A Licensed Person dissatisfied with the
decision of the Review Department may file
a notice of appeal with the Tax Appeal
Commission with 14 days after being served
with a notice of decision and shall serve the
Authority with the appeal application within
7 days of filing.

24. Appeal


1/ The Tax Appeal Commission shall hear and
determine the appeal made in accordance
with Article 23 (6) of this Proclamation
within the time prescribed by the Tax
Administration Proclamation.

2/ Any party aggrieved by the decision of the
Tax Appeal Commission may appeal to the
Federal High Court on question of law
within 30 days from the date of the decision.


CHAPTER FOUR

EXCISE TAX CONTROL

25. Excisable Goods under Excise Control


1/ Excisable goods stored in the factory of a
licensed manufacturer shall be subject to the
control of the Authority (herein after
referred to as "excise control").


2/ Excisable goods shall be subject to excise
control until the earlier of:


a) the removal of the goods from the
factory of a licensed manufacturer for
consumption in Ethiopia;



b) until the goods are export from
Ethiopia; or

c) the destruction or disposal of goods in
accordance with Sub-Article (4) of this
Article or Article 8 (1) (h) of this
Proclamation.


3/ When goods are subject to excise control:


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12299


)� <= %Clk lE U$(
%Clk ] x 'JD(! _
EGH E KK"K" ; vv �

C) �{ A+, K]T <� %ClE
[L` C U( =`" 'JD(! U(
EGH E � [h '( ;!
'JD(! � KE?c EGH E �
PKC[ 'JD(E! Z%" KL®!
A; !vv


�/ EGH 9:; <= -.." =" %Q
_ <� %ClE EG( %C#
EGH E � C<� %ClE EE =T
$;N ; vv <� %ClE EGH E �
[T[ · EGH � <� %ClE
PU. KK K]T %C#p g i´
;! [A?Za (z EE ^k TZ
;! ?Y ; vv


y3y3y3y3.... 9:;9:;9:;9:; <=<=<=<= -.."-.."-.."-.." l"l"l"l" QQQQ 9:;9:;9:;9:;
<=<=<=<= P[L%D(EP[L%D(EP[L%D(EP[L%D(E EGH EGH EGH EGH PKC[PKC[PKC[PKC[
LGcLGcLGcLGc U$(U$(U$(U$( A! A! A! A! Z¹<H Z¹<H Z¹<H Z¹<H

// 9:; <= -.." P TZ%D(
9:; <= P[L%D( EGH
?m( �: A K�?V K^kE
C'T?.R L` C A! :-

)� <� %ClE h( (=.
P?� 9:; <= P[L%D(E
EGH ;! .È EGH E CKK?R

<D(E CKCR CK¿$"R
CK-$" EE ;! EE A=L_p

a � K::; -.." l H E
EE [J(E h( (=. KCË
;! K-$ K¢H EE n �
EJ P?% EE $- 'cTZe

C) h( (=. P?� 9:; <=
P[L%D(E EGH Â -.."
C'cTZ P= KE?c '=`K.e


�) ® `( N@ K]T .È EGH E
!?% '¯cR C;! '!T �
.N! ; EE (Q h( T[%D(E
.È EGH EJ ZAb E�{ N
; KK? EJ � K T � �
!?%(E PÆE Cx 'T?.e


a) an officer authorized by the Authority
may, at any time, examine the goods.


b) no person shall, except with authority of
the Authority granted in accordance
with this Proclamation, remove the
goods from a factory or otherwise
interfere in any way with the goods.


4/ When goods are subject to excise control,
the Authority may permit the owner of
those goods to abandon them to the
Authority, and on such abandonment the
goods may, at the expense of the owner
thereof, be destroyed or otherwise disposed
of as the Authority may direct.


26. Obligations of Licensed Manufacturer in
Relation to Excisable Goods under Excise
Control

1/ For the purposes of ensuring proper
accounting of excisable goods under excise
control, a licensed manufacturer shall:


a) keep and maintain at the factory, metering
and measuring devices, and such other
equipment as may be necessary in order
to enable the Authority to take an account
of, or check by weight, gauge or measure,
all excisable goods or materials in the
factory;


b) store excisable goods in the factory in
such manner as to facilitate the taking of a
full account of the goods;


c) keep a materials account in the approved
form and enter therein the particulars of
all raw materials and intermediate goods
received at the factory for use in
manufacturing, and balance the account at
the end of each month;


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K) ® `( N@ K]T K T � �
!"b E !?% '[JER EJ �\
N@ ; h( KTp 9:;
<= P[L%D(E EGH EJ
[h( ´ EGH E KK?
EJ K T !?%(E PÆE � � �
Cx 'T?.e

]) 9:; <= P[L%D( h(
(=. .N! ; +Q EGH ;
9:; <= [LC K^kE
'T?.e

T) P©= P( KK EE ÂQ �
P$- \³<H E 'Âe

Z¹< ACvv

5/ C�{ AE`@ EU= AE`@ (/) ( ) AL ®! � �
<� %ClE P( KK
L_ ^k KCË ;! K-$
EE \! a � A=L_ K¢H E
L_ %{ =E ; vv


/ <� %ClE:- �

)� C�{ A+, AL ®! A=L_ ^n ?o( �
'JD(! _ 9:; <=
P[L%D(E EGH J¥J [A! �
K(Uc K C( ^ER E�{ �
J¥JH <= %Clk PU$(
(:³ K]T ?Y ;! CA! �
KC� ; Qvv

C) @\j P=( AÀ·E 9:;
<= P[L%D( EGH %C#
9:; <�E :;[j C?
';( K$E [h( J¥JH E
EE =c LNc ; vv

y�y�y�y�.... [A�[A�[A�[A � '''' hhhh ((((zzzz A�A�A�A �
'''' K¢EK¢EK¢EK¢E KKKK ;!;!;!;! K$`!K$`!K$`!K$`!
[C[C[C[C[C[C[C[C =CK^k=CK^k=CK^k=CK^k

// �{ AE`@ EU= AE`@ (5) ??(
EE $` ^n LGc [U$( A �
' h (z 'JD(! U(
A ' K¢E K ;! �
K$`! A; !vv


d) keep a finished goods account in the
approved form and enter therein
particulars of all excisable goods
manufactured therein and delivered
therefrom and shall balance the account at
the end of each month;


e) ensure that excise tax is paid on any
excisable goods consumed at the factory;
and


f) comply with such other requirements as
may be specified in the directive issued
by the Minister.


2/ For the purpose of Sub-Article (1)(a) of this
Article, the Authority shall, by a directive,
specify the requirements of a measuring or
metering device and such other equipment as
may be required.


3/ The Authority:

a) may, at any time, take samples of
excisable goods free of charge for such
purposes of the Proclamation as the
Authority may deem necessary, and any
such samples shall be disposed of or
returned to the Manufacturer as the
Authority may direct; or

b) may, subject to such written conditions as
the Authority may impose, permit the
owner of excisable goods to take samples
which are of no commercial value without
payment of the excise tax thereon.


27. Keeping or Use of Still otherwise than by
Distiller or Rectifier Prohibited


1/ without prejudice to the provision of Sub-
Article (2) of this Article, no person other
than a licensed distiller or rectifier shall
keep or use a still.


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5/ <� %ClE P.D( A=? , �
\³<H EE $- ^( P[Q
!Eb %Clk [L` C A �
' h (z U( A � �
' K¢ EE ; ;!
EE $`! %Clk LNc ; :-


)� A � ' K¢E CMz
PK" ;! P; ^Ee

C) K¢( �( ;! .N! ;
P(C( C¥[ R C.Je ;!
C:;E: !"!" 7' ^Ee

�) A ' K¢( �( ;! �
.N! ; P(C( [A K$O �
(z ^ !" C'!T ^Evv �

yByByByB. . . . [h[h[h[h gggg EE TdEE TdEE TdEE Td P¿$�P¿$�P¿$�P¿$ � EGH EGH EGH EGH

// L` C A! <�E %ClE
PT AÀ·E h( KT(E
9:; <= P[L EG Æ
'=TÏ 'T?. fC EE ^R AEc
" (=. K"Õ %C( EJ KT
; a P<K( K[ C(E
EG [9:; <= -.." (z
[h( g EE� T? ;¿$ vv

5/ L` C A! %KT( EJ
KT EG PK�? Uc ;
K�?( K[ ¡ Kn E ` �
EE ^R ;{Ek (k C<�
%ClE '=<N ACvv


!Ej!Ej!Ej!Ej A!=A!=A!=A!=
9:;9:;9:;9:; �!"�!"�!"�!"

y�y�y�y . � . . . 9:;9:;9:;9:; �!"�!"�!"�!" EJEJEJEJ a � a �a �a � !b !b !b !b

// P©= P( KK P[QE �
=E ; :-

)� 9:; �!" C$j%D( P?%
9:; <U P[L%D(E EGH e

C) [9:; <= � ^k A �
!"b ; TZ P?%(E !e

�) 9:; �!" EJ a !b �
PC$Ä%D(E 9:; <=
P[L%D(E EGH A=� "
l"7e

2/ The Authority may permit, without
prejudice to such conditions as the
Authority may impose, the keeping or use of
a still by a person other than a licensed
distiller or rectifier when the still is:


a) kept by a person who makes or keeps
stills solely for the purpose of sale;


b) kept or used for experimental, analytical,
or scientific purposes;


c) kept or used for the manufacture of an
article other than spirits.


28. Deemed Removal of Excisable Goods

1/ A licensed manufacturer who cannot
account, to the satisfaction of the Authority,
for any quantity of excisable goods
manufactured shall be deemed to have
removed those goods from excise control in
the month in which the discrepancy arose.


2/ A licensed manufacturer shall notify the
Authority of any discrepancies between the
manufacturer's actual and recorded
inventory as soon as the manufacturer
becomes aware of the discrepancy.


CHAPTER FIVE
EXCISE STAMPS


29. Excise Stamps and other Markings

1/ The Minister may by directive specify:


a) the excisable goods to which excise
stamps shall be affixed;


b) the markings that shall be affixed on
spirits that are exempt from Excise Tax;

c) the systems for management of excise
stamps and excisable goods;


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K) 9:; �!" ;! a �
!b PC$ÄE < EJ _vv �


5/ <� %ClE �{ AE`@ EU=
AE`@ (/) K]T 9:; �!" EJ

a !b EE C$j%D( <�¤ �
EGH ; PC$L(E 9:; �!"
EJ a !b 7; EJ ;� �
PKC[ A? %m %D( \C
H mE= C\C _ {
'=<& vv

/ 9:; � <= P[L%D( EGH
KTp C(z ? EE Ô ;!
[�{ A+, " �( ]E$T� 5
-." 5 EJ C�T� UH ^ � �
EE ^R E�{ EGH ; CP T?(
J -.." EE K P©= �
P=( AÀ·E EGH ; ¡ ! �

TZ ;?%vv

�/ P©= � P( KK K]T
9:; �!" [KC$Ä �
'JD(! U( �{ AE`@ EU= AE`@
(/) �T� E � 9:; <=
P[L%D( EGH 9:; �!"
EE C$j%D( [`K´ < �
'E`:`= A; !vv

r/ �{ AE`@ EU= AE`@ (�) KC[(
mn"! <� %ClE C¡
\³<H J [P©= � A=`c LGc
?o ^E 9:; <= P[L%D(
EGH 9:; �!" :;C$j%D(
[9:; <= -.." (z EE ^k

"Z ; vv


!E j!E j!E j!E j =c==c==c==c=


=CKM=CKM=CKM=CKM


ªªªª. . . . KMKMKMKM
// A?" (=. KTp ;! [(z A?"

K´ 9:; <= P[L%D(
EGH 9:; <= [[LC%D( ·
[P[Q \³<H AEY $K K^kE
<� %ClE T?$ EE ^R
A! � ;! A=Kg( P`"
ÌÃj 'K[f K]T [LC(
9:; <= KM TZ ; :-

d) the place and time of affixing excise
stamps.


2/ The Authority shall, by notices to be issued
two times in at least two newspapers of
national circulation, specify the types and
descriptions of excise stamps to be affixed
on goods specified under Sub-Article (1) of
this Article.


3/ If excisable goods are manufactured for
export, or for delivery to persons listed in
No. (2) and (3) of the Second Schedule, the
goods shall be marked with such
inscriptions as the Minister may specify to
facilitate the tracking and tracing of the
goods.


4/ A person shall not remove excisable goods
specified in Sub-Article (1) from the place
designated for affixing stamps unless the
goods have been affixed with stamps in
accordance with the directive.


5/ Notwithstanding Sub-Article (4) the
Authority may in exceptional
circumstances, and with prior approval of
the Minister, allow removal of excisable
goods from excise control without affixing
excise stamps on the goods.


CHAPTER SIX


REFUNDS
30. Refunds

1/ If excise tax has been paid by a person on
excisable goods manufactured in, or
imported into Ethiopia, the Authority shall,
on written application by the person, refund
the excise tax paid if satisfied that:


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) I (=. .N! ; [K+D( �
:- �


(/) I K~~ ; EQ
EGH [.N! (z ^k ;! �
]T- EE ^e

(5) 9:; <= -.." =" Q
EGH [.N! (z ^k ;!
]T- EE ^e

( ) Mz (Q K]T ?Ö( EG(E �
C × KCU EE� ^vv


C) 9:; <= [[LC · LGc
U$( ;! K�? A!
[9:; <= � ^k EGH E
C'!T +Q EE ^vv

5/ L` C U( 9:; <=
P[L%D( EGH ;! A?Zab
�{ AE`@ EU= AE`@ (/) �T� E �
\³<H PÂQ EE \! 9:;
<�E [LC EJ CE�{ EGH ;!
A?Zab [?Ö( !E! 7; j
`C K^kE '=TÏ 'T?. fC
EE ^R 9:; <� KM EE

TZC C%Clk @Ãj 'K[f
`" ; vv <� %ClE!
L` C U( E�{ EGH ;!
A?Zab ; !E! 7; 9:;
<= `C K^kE TZ.
[LC( 9:; <= KM EE ^E

"Z ; vv


/ �{ AE`@ EU= AE`@ (5) K]T �
P`"( KM .Ø [�{ <
[�T� `� K( _ (=. KNT
AC:-

)� EGH ;! A?Zab [i´ � �
`E ! P¿$" AEc 7K _ �
(=.R ;!

C) ?Ö( Z []T K^k T?$
_vv

�/ �{ AE`@ K]T 9:; <=
KM EE ^E P`"( 'K[f:-

) ®� `( N@ K]TR EJ


a) before being consumed or used in
Ethiopia:

(1) the goods have been damaged or
stolen during the voyage or
transportation to Ethiopia;

(2) the goods have been damaged or
stolen while subject to excise
control;

(3) the buyer has returned the goods to
the seller in accordance with the
contract of sale.

b) excisable goods that have subsequently
been used by a licensed or registered
manufacturer to manufacture unexcitable
goods after excise tax has been paid;

2/ A licensee may apply to the Authority for a
refund of excise tax if the excisable goods
or excisable services satisfy the conditions
stated in Sub-Article (1) of this Article and
he has paid and accounted for excise tax on
such goods or services but has not received
any payment from the purchaser for the
goods or services, and the Authority may
refund the excise tax if satisfied that
payment for the goods or services has not
been received.


3/ An application for a refund under Sub-Article
(2) of this Article may be made on the earlier
of:


a) one year from the date of the sale of the
goods or services; or


b) the purchaser becoming legally insolvent.


4/ An application for a refund under this Article
shall be:


a) in the prescribed form; and


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C) <� %ClE PU( AÀ·E
^nR �{ AE`@ EU= AE`@ (/)
K]T P`" KM .ØE
PKC[ 9:; <� [LC
65 (=. KNT ACvv


r/ �{ AE`@ K]T KM P T?(
9:; <= K$E PU( <=
A=� " A+, ??( K]T
;^Jvv


3/ A?" (=. [?V · KU(
(z A?" Ô EGH ; 9:;

<= [LC [^ (z A?" Ô
EGH ; [LC( <= d! A+, �

??( K]T KM ; Tvv


�/ �{ AE`@ EU= AE`@ r K]T
9:; <= KM [ T? · LGc
U$( U( [?Ö( ; 9:; <�E
¥Q ;! [ `C [^R 9:; �
<�E `C ª `J (=. `C(
K$E KM T?CE 9:; <=
C<� %ClE KKC= ACvv


ª/ª/ª/ª/. ... KMKMKMKM [LC%D([LC%D([LC%D([LC%D( 9:;9:;9:;9:; <=<=<=<=
P[L%D(P[L%D(P[L%D(P[L%D( EGH EGH EGH EGH ií´i´i´ ;!;!;!;! [L`[L`[L`[L`
7'7'7'7' ((((zzzz .N!.N!.N!.N! ;;;; +Q+Q+Q+Q EE ^EE ^EE ^EE ^ 9:;9:;9:;9:;
<=<=<=<= P[L%D(P[L%D(P[L%D(P[L%D( =CK^k=CK^k=CK^k=CK^k


// �{ A+, ??( EE $` ^nR
KM j L®K%D( 9:; <=
P[L%D( EGH KÅ [[LC ·
i´ ;! KÅ [L` 7' (z
.N! ; +Q EE ^R KÅ %;L`c
n EGH ; [L ;?% T( � �
9:; <= ;[L%D+vv


5/ C'JD(! 7' 9:; <= KM
j L®K EG E« ?% U(R EG(E
KÅ [L` 7' (z CK$`!
;! CKi.R LC? EE ^R EG(
Pi.E ;! .N! ; P(E
"" \³< PKC[ C<� %ClE
" � 'NT EJ EG( ; [L

P?%(E 9:; <= KL ACvv


b) lodged with the Authority in the
prescribed manner within 12 months from
the date of payment of the excise tax, in
the case of an application under Sub-
Article (1) of this Article;


5/ The amount of a refund of excise tax payable
under this Article shall be made in
accordance with the Tax Administration
Proclamation.


6/ If excise tax has been paid on the importation
of excisable goods that have been
subsequently exported the tax shall be
refunded in accordance with the Customs
Proclamation.


7/ If excise tax has been refunded under Sub-
Article (5) of this Article and the licensed
person has subsequently recovered the whole
or part of the excise tax from the purchaser of
the goods or services, the licensed person
shall repay the refunded excise tax to the
Authority to the extent that it has been
recovered within 30 days of the recovery.


31. Excisable Goods Subject to a Refund Liable
for Excise Tax on Disposal or Inconsistent
Use


1/ without prejudice to the provision of this
Proclamation, when excisable goods in
respect of which a refund of excise Tax has
been paid are subsequently disposed of, or
used, in a manner inconsistent with the
purpose for which the refund was granted,
the goods shall be liable for the excise tax
that would have been payable on the goods
if the refund had not been granted.


2/ When a person who, being in possession of
excisable goods in respect of which a refund
of excise tax has been granted for any
purpose, proposes to dispose of, or use, the
goods for a purpose inconsistent with the
purpose for which the refund was granted,
the person shall furnish the Authority with
the particulars of the proposed disposal or
use, and shall pay the excise tax thereon.


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ª5ª5ª5ª5.... [9:;[9:;[9:;[9:; <=<=<=<= ��� � TdTdTdTd EGH EGH EGH EGH
KU(KU(KU(KU( A?"A?"A?"A?" (=.(=.(=.(=. ?V?V?V?V ;!;!;!;! CMzCMzCMzCMz
+Q+Q+Q+Q EE ^EE ^EE ^EE ^ <�<�<�<� P[LP[LP[LP[L =CK^k=CK^k=CK^k=CK^k


// �{ A+, ??( EE $` ^nR
9[:; <= P[L%D( EGH

(z A?" [Ô ;! 7C! A`j
� CKE? £ A?Za EE (Q
A( E ; [)k ·R CA?" (=. ��
j¦< EE (Q I (=. [z
?Ä EE ^R A=Kg( EGH �
?Ä _ ®Eb %C( '=[L K³
K]T E�{ EGH ; 9:; <=
KL ACvv

5/ 9:; <= P[L%D( EGH [<�
� "?( A?" (=. [?V ;!
[i´ · KU( CMz [+Q ;!
[L` 7' (z .N! ; +Q
EE ^ 9:; <= ;[L%D+vv

ª�ª�ª�ª .� ... [9:;[9:;[9:;[9:; <=<=<=<= ��� � TdTdTdTd EGH EGH EGH EGH KU(KU(KU(KU(
i´i´i´i´ ;!;!;!;! [L`[L`[L`[L` 7'7'7'7' ((((zzzz +Q+Q+Q+Q
EE ^EE ^EE ^EE ^ <�<�<�<� P[LP[LP[LP[L =CK^k=CK^k=CK^k=CK^k

// 'JD(! U( [�{ A+, " �(
]E$T� 5 [9:; <= � Td
EGH E A?" (=. =?% ;! [?Æ
· EGH E � KÊ i$ ;!
[L` 7' (z .N! ; +C
EE ^ EGH � i´ ;!
[L` 7' (z .N! ; +Q
`E ®Eb P] '=[L
K]T 9:; <= KL ACvv

5/ �{ AE`@ EU= AE`@ (/) ??(
mn"! [9:; <= ^( � A?"
(=. ?V M["H E PKC[
[<= K U$( L. U( � �
EJ M["( ("= C Ù
CL [^ 9:; <� A;[L!vv


!E j!E j!E j!E j U%U%U%U%
9:;9:;9:;9:; <<<<==== A=� "A=� "A=� "A=� "

ª�ª�ª�ª�. . . . <=<=<=<= A=� "A=� "A=� "A=� " A+,A+,A+,A+, L P�L P�L P�L P �


�{ A+, ??( EE $` ^n <=
A=� " A+, 9:; <= A=� "E
PKC[ L P ;nT+vv �


32. Exempt Excisable Goods Liable for Excise
Tax on Re-importation or Purchase


1/ without prejudice to the provision of this
Proclamation when excisable goods that
have been exported for use as stores on an
aircraft operating in international traffic are
subsequently unloaded in Ethiopia for home
use, the importer shall be liable to pay
excise tax on such goods at the rate in force
at the time of unloading.


2/ Excisable goods imported or purchased free
of excise tax shall be liable for excise tax on
disposal or inconsistent use.


33. Exempt Excisable Goods Liable for Excise
Tax on Disposal or Inconsistent Use


1/ When a person imports or purchases
excisable goods which are exempt from
excise tax under the Second Schedule and
the person subsequently disposes of, or
uses, the goods in a manner inconsistent
with the exemption, the person shall be
liable to pay excise tax on the goods at the
rate applicable to goods of that class or
description at the time of disposal or
inconsistent use.

2/ Notwithstanding the provisions of Sub-
Article (1) of this Article in the case of a
motor vehicle, excise tax shall not be
payable where in the case of a natural
person, that person dies and the ownership
of the motor vehicle is transferred by way of
bequest to or inheritance by another person.


CHAPTER SEVEN
EXCISE TAX ADMINISTRATION

34. Application of Tax Administration
Proclamation

The Tax Administration Proclamation shall subject
this Proclamation apply for the purposes of the
administration of this Proclamation.


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ªrªrªrªr. . . . K?K?K?K? =CK=CK=CK=CK

�{ A+, 9:; <= KL Z¹<
C 'JD(! U( �{ A+,

??( EJ %Clk P(
KK K]T �: K? K C
^ER P;�(E �: K? <=
A=� " A+, CKC[( _ EJ
KC[( AÀ·E $¿ '¿ ACvv

ª3ª3ª3ª3. . . . 9:;9:;9:;9:; <=E<=E<=E<=E =C'=<N=C'=<N=C'=<N=C'=<N
'JD(! AEc " 9:; <= P[L
m^E! %;^E! L` C A!
EE EYE " �: P`.C( " ªx( `E �
['CÄ ®� `( N@ EJ <��( AÀ·E
C<� %ClE '=<N ACvv


ª�ª�ª�ª�....9:;9:;9:;9:; <=E<=E<=E<=E KLKLKLKL Z¹<EZ¹<EZ¹<EZ¹<E =CK=CK=CK=CK

// L` C A! AEc " (=.
['!Tf( h g % TD( EGH
; [j P?%(E 9:; <=
P`.C( " ªx( `E ['CÄ �
C<� %ClE ?m 'cTZ ACvv


5/ 9:; <= P[L%D(E A?Zab
P`" U( AEc " %`T%D(
A?Zab ; [j P?%(E <=
P`.C( " ªx( `E ['CÄ �
C<� %ClE ?m 'cTZ ACvv


/ A=Kg( � A?" (=. %=?%D(
9:; <= P[L%D( EGH ;
[j P?%(E 9:; <= EGH �

A?" (=. ?V _ C<�
%ClE KL ACvv

�/ A?" (=. P?V 9:; <=
P[L%D( EGH ; <� P](R
P[LC(R �:V P�( EJ <� E �
A=? , � PUU( d! � Z
K]T ;^Jvv

!E j!E j!E j!E j =!E=!E=!E=!E
E E E E .hb J.hb J.hb J.hb J A=� A=� A=� A=� Nb Nb Nb Nb

ªBªBªBªB. . . . A=� A=� A=� A=� NNNN

// LGc :;nT( �{ A+, AE`@ 6r (/)
( )� EJ (C) �T� E� Z% P[J(E
U( P[C(E A=� N
;`:-


35. Record keeping

A person liable to pay excise tax under this
Proclamation shall keep such records as may be
specified in this Proclamation or the directive to
be issued by the Authority and shall retain the
records for the time period and in the manner,
specified in the Tax Administration
Proclamation.


36. Excise Tax Returns

A licensed manufacturer or a supplier of excisable
services shall submit an excise tax return, in the
approved form and in the prescribed manner, for
each calendar month not later than 30 days of the
succeeding month, whether or not any excise tax
is payable for that month.


37. Payment of Excise Tax

1/ The excise tax payable by a licensed
manufacturer in respect of excisable goods
removed from a manufacturer's factory during
a calendar month shall be paid not later than
the 30th day of the succeeding month.


2/ The excise tax payable by a supplier of
excisable services in respect of supplies of
excisable services made by the supplier during
a calendar month shall be paid not later than
the 30th day of the succeeding month.




3/ The excise tax payable by an importer in
respect of the importation of excisable
goods into Ethiopia shall be paid to the
Authority ot Tax at the time of importation.


4/ For the purpose of assessing, collecting,
accounting and enforcing the payment of
excise tax on the importation of goods into
Ethiopia, the customs law shall apply as if
excise tax were customs duty.

CHAPTER EIGHT


OFFENCES AND ADMINISTRATIVE PENALTIES


38. Administrative Penalty

1/ A person who undertakes an activity
referred to in Article 15 (1) (a) and (b)
without being licensed to do so shall be
liable to a penalty equal to:


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) A+« AE`@ 6r (/) ( ) L P � � �
P^EE PKC[ LGc mU$(
n [j ;?% T(E 9:; �
<= E.je


C) A+« AE`@ 6r (/) (C) L P �
P^EE U( PKC[ 9:;
�!" C$j%D( P?% 9:;
<= C%D( EGH ; [L
P?%(E 9:; <= E.jvv


5/ LGY ; [KC[( < � (z
9:; <= P[L%D(E EGH
'!T Z%" ; ]' L` C
A! EGH ; [L P?%(E �
9:; <= E.j ?E� N
EE [j ;? vv �


/� �{ A+, AE`@ yB (/) ??(
L P P^E \³< 9:; <= �
P[L%D(E EGH [9:; <=
-.." (z [h( g EE� T?
P¿$" L` C A! EGH �
; [L P?%(E 9:; <U
E.j ?E� N EE [j ;? vv �


�/ �{ AE`@ ??( EE $` ^n
<= A=� " A+, Q
A=� Nb C9:; <=!
L P ;n D+vv �

ª�ª�ª�ª .� ... [LGc[LGc[LGc[LGc EJEJEJEJ [9:;[9:;[9:;[9:; <=<=<=<= -.."-.."-.."-.." """"
¤¤¤¤ E E E E .hb .hb .hb .hb

// 'Ex(! U( �{E A+, AE`@ 6r( )R �
6B(�)R y3(/)R y�(/)R ª(�)R ª/(5) EJ ª5
cE±H E µ K?op j"c #
T?$ EE ^ [ � E=[ r 7K
CP "= Ìk E= J [" q0 E=[ /10
P "= ?E� N ;`vv


5/ L` C A! LGY [KC[(
lj (z 9:; <= P[L%D(E
EGH '!T Z%" ; KU' p
j"c # T?$ EE ^ [r E=[ �
7K P "= @k El EJ [" /10
E=[ 510 P "= ?E� N ;`vv


a) double the excise tax that would have
been payable if the person were licensed
in the case of a person to whom Article
15 (1) (a) applies;


b) double the amount of excise tax payable
in respect of the importation of excisable
goods requiring an excise stamp, in the
case of a person to whom Article 15 (1)
(b) applies.


2/ A licensed manufacturer who manufactures
excisable goods in premises that are not
specified on the manufacturer's license as
the factory in which the manufacturer is
permitted to manufacture the goods shall be
liable to a penalty equal to double the excise
tax payable on those goods.

3/ If under Article 28 (1) has been applied to
deem a licensed manufacturer to have
removed excisable goods from excise
control, the manufacturer shall be liable to
pay a penalty equal to double the excise tax
payable on those goods.


4/ Without prejudice to the provision of this
Article, the Tax Administration
Proclamation shall apply to penalties
imposed under this Article.


39. Offences Relating to Licensing and Excise
Control

1/ Any person who contravenes the provisions
of Articles 15(3), 18(4), 26(1), 27(1), 30(7),
31(2), and 32 commits an offence and is
liable if convicted to a rigorous
imprisonment for a term of 3 to 5 years and
a fine of Birr 50,000 to 100, 000.


2/ A licensed manufacturer commits an offence
if he manufactures excisable goods in
premises that are not specified on the
manufacturer's license as the factory in which
such manufacture is permitted and is liable to
a rigorous imprisonment for a term of 5 to 7
years and a fine of Birr100,000 to 200,000.


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/ L`� C A! �{ A+, AE`@ 6 �
(/) EJ 6 (5) � ??(E µ ?o
K^k j"c # T?$ EE ^ [/
E=[ 7K P� "= @k E= EJ
[" /10 %C$ ?E� N
;`vv

�/ 'Ex(! U(:-


) �{E � A+, AE`@ yr ( ) � (C)
KCj 9:; <=
P[L%D(E EGH [9:; <=
-.." (z ['!Tf( h g

T? EE ^e

C) LGc :;nT( 9:; <= -.."
l" Q EGH [' ( P?�
< ?% EE� ^e


�) 9:; <� P[L%D(E

EGH [9:; <= -.." (z
%L` KE?c [[' � < �
g 'cTZR %{D(E KC.
;! -.. E l ' T?c �
%TR EE ^R .hx K^k j"c
# T. [r E=[ � 7K
P "= Ìk El J [" /10 E=[
510 ?E� N ;`vv

r/ �{ A+, [ ??( (z KTp

9:; <= P[L%D(E EGH
;! 9:; <= :;[L%D(
[KTp h g Td EGH E
?Æ ;! :;L`cC E�{E EGH
`C ;! ; <( l" � T? ;!
9:; <= [LC%D(E EGH
CMz '+ Z%" ]' 'JD(!
U( .hx K^k j"c # T?. [ �
E=[ r 7K P "= @k E= EJ
[" /10 E=[ 510 P "= ?E�
N ;`vv

3/ �{ A+, AE`@ y =C9:; �!" �
??(E µ ?o 'JD(! U(

.hx K^k j"c # T?. [5
E=[ 7K P� "= E= EJ ["
q0 E=[ /10 P "= ?E� N
;`vv


3/ A licensed person who fails to comply with
Articles 19 (1) and 19 (2) commits an offence
and is liable if convicted to a rigorous
imprisonment for a term of 1 to 3 years and a
fine of not more than Birr100, 000.


4/ A person commits an offence if he or she:


a) removes excisable goods from excise
control in contravention of Article 25 (3)
(b);


b) enters any place where excisable goods
are stored under excise control without
authorization;

c) is involved in the unauthorized removal,
alteration, or interference with excisable
goods under excise control and is liable
if convicted to a rigorous imprisonment
for a term of 5 to 7 years and a fine of
Birr 100, 000 to 200,000.


5/ Any person who buys, or, without proper
authority, receives or has in the person's
possession, any excisable goods that have been
manufactured contrary to the provisions of this
Proclamation, or which have been removed
from the place where they ought to have been
charged with excise tax before such tax has
been charged and either paid or secured or
engaged in the trading of excisable goods on
which the tax has not been paid commits an
offence and is liable, if convicted, to a rigorous
imprisonment for a term of 3 to 5 years and a
fine of Birr100, 000 to 200,000.


6/ Any person who contravenes Article 29 of
this Proclamation, which provide about
excise stamps commits an offense and is
liable if convicted to an imprisonment for a
term of 3 to 5 years and a fine of Birr
50,000 to 100,000.


650 1B �


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C) “<= .N!” 'C:-

40. Applicability of the Tax Administration
Proclamation

The provisions of the Tax Administration
Proclamation shall be applicable on Excise Tax
offences and penalties that are not provided
under this Proclamation.


CHAPTER NINE
MISCELLANEOUS PROVISIONS

41. Tax Avoidance Schemes

1/ Notwithstanding the provisions of this
Proclamation, if the Authority of Tax is
satisfied that:

a) a scheme has been entered into or carried
out exsise Tax;

b) a person has obtained a tax benefit in
connection with the scheme;


c) having regard to the substance of the
scheme, it would be concluded that the
person, or any other, who entered into or
carried out the scheme did so for the sole
or main purpose of enabling the person
to obtain the tax benefit, the Authority
may determine the excise tax liability of
the person who obtained the tax benefit
as if the scheme had not been entered
into or carried out.


2/ If a determination is made in accordace with
Sub-Article (1) of this Article, the Authority
shall issue an assessment giving effect to the
determination.


3/ A determination in accordace with Sub-
Article (1) of this Article shall be made
within 5 years from the last day of the
month in which the excise tax liability
arose.


4/ In this Article:


a) “scheme” includes a course of action, or
an agreement, arrangement, promise,
plan, proposal, or undertaking, whether
express or implied, and whether or not
legally enforceable.


b) “tax benefit” means:

650 1 � �


?@ -." yr Km B `E 5065 7.! Federal Negarit Gazette No. 25 17th March, 2020…page


12310


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(1) a reduction in the liability of a person
to pay excise tax, including a
reduction of the liability to zero;

(2) an entitlement to a refund of excise
tax;


(3) a postponement of a liability for the
payment of excise tax;

(4) any other advantage arising to the
person because of a delay in
payment of excise tax;


(5) anything that causes:


a) excisable goods not to be
excisable goods or excisable
services not to be excisable
services;

b) excisable goods or excisable
services to be subject to a lower
rate of excise tax.


42. Regulation and Directive


1/ The Council of Ministers may issue
Regulation for the better carrying out of the
provisions of this Proclamation.

2/ The Minister shall issue directives for the
proper implementation of this Proclamation
and Regulation to be issued in accordance
with Sub-Article (1) of this Article.


43. Transitional Provisions


1/ Notwithstanding Chapter 3 Part 1 of this
proclamation, which provides about
licensing, persons engaged in the
manufacture of excisable goods and
provision of services may continue to do so
for 6 months from the date of issuance of
this Proclamation without having the
license.


2/ Excise tax shall be assessed and collected in
accordance with this Proclamation on
excisable goods produced before the
enactment of this Proclamation on which
excise tax is not paid.

650 16 �


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12311


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3/ Excise tax on goods to be imported into
Ethiopia, for which Letter of Credit has
been opened prior to the enactment of this
Proclamation, and imported with in six
months since the proclamation came in to
force shall be assessed and collected in
accordance with the Excise Tax
Proclamation N0. 307/2002 (as amended).


4/ Excise tax due prior to the enactment of this
Proclamation shall be assessed and collected
in accordance with the Excise Tax
Proclamation No. 307/2002. (as amended)


44. Laws Repealed and Not applicable

1/ The Excise Tax Proclamation No.307/2002
(as amended) is hereby repealed and
replaced by this Proclamation.


2/ Any law, directive or procedure which is not
consistent with this Proclamation shall not
be applicable on matters provided by this
Proclamation.

45. Effective Date

This Proclamation shall enter into force on the
date of its ratified 13th day of February 2020 by
House of People’s of Representatives.


Done at Addis Ababa this 17 th day of March 2020


SAHLEWORK ZEWDIE


PRESIDENT OF THE FEDERAL DEMOCRATIC

REPUBLIC OF ETHIOPIA


650 16/ �


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Phone numbers

  • 50655065506550657777
  • 33339
  • 656565659
  • 39

Phone numbers

  • 5065506550655065 7777
  • 3333. . . . 9
  • 3.... 9
  • 3. . . . 9
  • 65656565.... 9

Law clause

  • Article (1
  • art 1
  • Article (2
  • Article. 4
  • Article 55(1)
  • article (4
  • Article (2
  • Article (1
  • Article 3
  • Article 15
  • Article 9
  • Article 36
  • Article. 4
  • Article 16
  • Article (2
  • Article 15(1)
  • Article (5
  • Article 41
  • Article (3
  • Article. 43
  • Article 4
  • Article. 3
  • Article 20
  • Article 6
  • Article (1
  • Article 16
  • Article (4
  • Article; 5
  • Article 29
  • Article 28
  • Article (5
  • Article 21
  • Article 19
  • Article 8
  • Article 23
  • Article. 39
  • Article 29
  • Article 15
  • Article 17
  • Article (4
  • Article 37
  • article 1
  • Article 25
  • Article 21
  • Article 15
  • Article 20

Law code

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