Labsii 202 Bara 2009

Waggaa 27 ffaa..... Lak. ....... 5/2010 Finfinnee,.......
Guraandhala 24 bara 2009

፳7ኛ ዓመት........ ቁጥር........5/፪ሺ0 ፊንፊኔ፣.................የካቲት @4 ቀን 2ሺ9
27 year ........... No. ........... 5/2018
th
Finfine,......................... March 3 , 2017
MAGALATA OROMIYAA
L µ E p ‰ Z Më ¦
MEGELETA OROMIA
Gatiin Tokkoo ............. Qarshii 24.60
To’annoo Caffee Mootummaa Naannoo Lak. S. Poostaa ......... 21383-1000
Oromiyaatiin Kan Bahe
የአ¿«è ”¶ ....................... ብር 24.60 £Þ.Q.e¼Y ...............21383-1000
l‰ZMë¦ wN?^© ŒGF”í L¿·Rr
Unit Price ....................... Birr 24.60 P.O.Box ....................... 21383-1000
uÚô *aT>Á ºmf}r £’»
QABIYYEE ማውጫ CONTENT
Labsii Lakk. 202/2009 አዋጅ ቁጥር 2)2/፪ሺ9 Proclamation No. 202/2017
Labsii Gibira Galii Mootummaa የኦሮሚያ ብሔራዊ ክልላዊ መንግሥት የገቢ Aproclamation to Amend Oromia
Naannoo Oromiyaa Irra Deebiin
ግብር አዋጅ እንደገና ለማሻሻል የወጣ አዋጅ
Regional State Income Tax Procla-
Fooyyessuuf Bahe Labsii mation No. 202/2017............Page 1
Lak. 202/2009........................Fuula 1 ቁጥር 2)2/፪ሺ9 .................................. ገፅ 1
Labsii Lakk. 202/2009 የኦሮሚያ ብሔራዊ ክልላዊ መንግሥት የገቢ Aproclamation to Amend Oromia
Labsii Gibira Galii Mootummaa Regional State Income Tax Proc-
ግብር አዋጅ እንደገና ለማሻሻል የወጣ አዋጅ
Naannoo Oromiyaa Irra Deebiin lamation No. 202/2017
Fooyyessuuf Qophaa’e ቁጥር 2)2/፪ሺ9
WHERAS, it has become neces-

Sadarkaa guddina dingdee biyyi የአገራችን የኢኮኖሚ ዕድገት ከደረሰበት ደረጃ sary to introduce modern and ef-
keenya irra gahee fi guddina dinag-
ጋር የተጣጣመ እና የኢኮኖሚውን ዕድገት ficient tax system that supports the
dee Naannichaa wajjin walsimuu fi
guddina dinagdee deeggaru sirna የሚያግዝ ዘመናዊና ቀልጣፋ የግብር ሥርዓት economic development and which
gibiraa hammayyaa’aa fi si’ataa ta’e di- is in accord with the level of eco-
መዘርጋት በማስፈለጉ፤
riirsuun waan barbaachiseef; nomic development achieved so
far;
የግብር አከፋፈሉ ሥርዓት ፍትሃዊነት
Sirni kaffaltii gibiraa haqa qabeessa
akka ta’uu fi galiiwwan gibirri itti hin ያለው እንዲሆን እና ግብር የማይከፈልባቸው WHERAS, it is found essential to
kaffalamne saaphana gibiraa keessa ገቢዎች በግብር መረብ ውስጥ እንዲገቡ make the tax system fair and bring
akka galan gochuun barbaachisaa ማድረግ አስፈላጊ በመሆኑ፤
income that are so far not subject
waan ta’eef; to tax into the tax net;
Akkaataa Heera Mootummaa Naan- ተሻሽሎ በወጣው የኦሮሚያ ብሔራዊ ክልላዊ NOW, THEREFORE, in accor-
nichaa Fooyya’ee Bahe Labsii Lak. መንግሥት ሕገ-መንግሥት ቁጥር ፵፮/፲፱፻፺፬ dance with Article 49(3) (a) Of the
46/1994 Keewwata 49(3) (a)tiin kan አንቀጽ #9 ንዑስ አንቀጽ (3) (ሀ) መሠረት Revised Regional Constitution No.
kanatti aanu labsameera. 46/2001, it is hereby proclaimed as
እንደሚከተለው ታውጇል፡፡
follows:
Labsii Lak. 202/2009 Fuula 2 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ 2 Proclamation No. 202/2017 Page 2
Kutaa Tokko ክፍል አንድ Part One
Tumaalee Waliigalaa ጠቅላላ ድንጋጌዎች General Provisions
1. Mata Duree Gabaabaa 1. Short title
1. አጭር ርዕስ
Labsiin kun “Labsii Gibira This Proclamation may be
Galii Naannoo Oromiyaa Lak. ይህ አዋጅ "የኦሮሚያ ክልል የገቢ
cited as the “ oromiya region-
202/2009” jedhamee waamamuu ግብር አዋጅ ቁጥር 2)2/፪ሺ9” ተብሎ al government Income Tax
ni danda’a.
ሊጠቀስ ይችላል፡፡ Proclamation No. 202/2017”.
2. Hiika 2. ትርጉም
Akaataan jechichaa hiika biroo የቃሉ አገባብ ሌላ ትርጉም የሚያሰጠው
2. Definitions
kan kennisiisuuf yoo ta’e malee In this proclamation , un-
ካልሆነ በስተቀር በዚህ አዋጅ ውስጥ፡-
Labsi Kana keessatti: less the context orhetwise re-
1) “Mootummaa” jechuun Moo- 1) ‘’መንግሥት’’ ማለት የኦሮሚያ ክልላዊ quires:-
tummaa Naannoo Oromiyaati. መንግስት ማለት ነው፡ 1) “Government’’ means the Na-
2) “Hanga maallaqaa” kan jedhu 2) "የገንዘብ መጠን" በዓይነት የተገለፀ tional Regional Government
hanga akaakuudhaan ibsames ni of Oromia.
መጠንንም ይጨምራል፤
dabalata.
2) “Amount” includes an
3) “Hojii daldalaa” jechuun: 3) "የንግድ ሥራ" ማለት፡-
amount-in-kind;
a) Walitti fufiinsaan yookiin (ሀ) በተከታታይ ወይም ለአጭር ጊዜ
yeroo gabaabaaf hojii industi- 3) “Business” means
rii, daldala, ogummaa yookiin
ለትርፍ የሚከናወን ማንኛውም (a) Any industrial, commer-
vokeeshinaalaa bu’aaf hojjet- የኢንዱስትሪ፣ የንግድ፣የሙያ cial, professional, or voca-
amu kamiyyuu yammuu ta’u ወይም ቮኬሽናል ሥራ ሲሆን tionala ctivity conducted
tajaajila qaxaramaan qaxaraaf ተቀጣሪ ለቀጣሪው የሚሰጠውን
for profit and whethercon-
kennu yookiin mana kireessuu ducted continuously or
hin dabalatu; አገልግሎት ወይም ቤት ማከራየትን
short-term, but does not
b) Akkaataa seera daldalaati- አይጨምርም፣ include the rendering of
in hojii daldalaati jedhamee (ለ) በንግድ ሕግ መሠረት የንግድ ሥራ services as an employee or
beekamtiin kan kennameef
ነው ተብሎ እውቅና የተሰጠው ሌላ the rentalof buildings;
hojii biroo kamiyyuu; yookiin
ማንኛውም ሥራ፣ ወይም (b) Any other activity rec-
c) Gamoo kireessuu otuu hin da-
balatiin kaayyoon kubbaaniy- ognised as a trade under
(ሐ) ሕንፃ ማከራየትን ሳይጨምር
ichaa maalis yoo ta’e, hojii ka- the Commercial Code; or
የኩባንያው ዓላማ ምንም ቢሆን
miyyuu waldaan aksiyoonaa (c) Any activity, other than the
yookiin waldaan dhuunfaa itti ማንኛውም የአክሲዮን ማህበር ወይም rentalof buildings, of a share
gaafatamummaan isaa mur- ኃላፊነቱ የተወሰነ የግል ማህበር company or private limited
taa’e kamiyyuu hojjetu. የሚሠራው ማንኛውም ሥራ፤ company whatever the ob-
4) “Qabeenyaa Hojii Daldalaa” jectives of the company;
4) "የንግድ ሥራ ሀብት" ማለት የንግድ
jechuun adeemsa hojii daldalaa 4) “Business asset”means an as-
gaggeessuu keessatti guutum- ሥራ በማከናወን ሂደት በሙሉ ወይም
set held or used in the conduct
maatti yookiin gar-tokkeen galii በከፊል የንግድ ሥራ ገቢ ለማግኘት of a business wholly or partly
hojii daldalaa argachuuf qabeen- የተያዘ ወይም ጥቅም ላይ የዋለ ሀብት to derive business income;
ya qabame yookiin faayidaarra
oole jechuudha. ነው፤ 5) “Business income” has the
5) “Galii Hojii daldalaa” kan jedhu 5) "የንግድ ሥራ ገቢ" በዚህ አዋጅ በአንቀጽ meaning in Article 22 of this
hiika Labsii kana keewwata 22 Proclamation;
!2 የተሰጠው ትርጉም ይኖረዋል፤
irratti kennameef ni qabaata. 6) “Derive” means:
6) "ማግኘት" ማለት፡-
6) “Argachuu” jechuun: (a) For the business and rental
(a) Gibira galii hojii daldalaa fi (ሀ) ለንግድ ሥራ እና ለኪራይ ገቢ income tax:
kiraatiif: ግብር፤ (i) For a taxpayer accounting
(i) Kaffalaa gibiraa akkaataa qa- for tax on an accruals basis,
(i) በአክሩዋል የሒሣብ አያያዝ
biinsa herregaa herrega walit- the arising of the right to
ti qabamuu fi kaffalamu irratti ዘዴ ሒሳቡን ለሚይዝ ግብር
receive; or
hundaa’ee herrega isaa qabat- ከፋይ፣ለመቀበል የሚያስችል መብት
uuf mirga fudhachuuf dan- ማግኘት
deessisu argachuu;
(ii) Kaffalaa gibiraa akkaataa qa- (ii) ሒሳቡን በጥሬ ገንዘብ እንቅስቃሴ (ii) For a taxpayer accounting
biinsa herregaa maallaqa calla for tax on a cash basis,re-
ላይ በተመሠረተ የሒሳብ አያያዝ
irratti hundaa’en ceived; or
herrega isaa qabatuuf fudha- ዘዴ ለሚይዝ ግብር ከፋይ፣መቀበል፣
chuu; yookiin (b) For any other tax imposed
ወይም
(b) Akkaataa Labsii kanaatiin under this Proclamation,
gibira biroo buufame kamiifi- (ለ) በዚህ አዋጅ መሠረት ለተጣለ received;
yyuu fudhachuu dha. ማንኛውም ሌላ ግብር፣ መቀበል ነው፤ 7) “Dividend” means a distribution
7) “Gahee bu’aa” jechuun bu’aa of profits by a body to a member
7) "የትርፍ ድርሻ" ማለት አንድ
dhaabbanni tokko miseensota
isaatiif qoodu yammuu ta’u,kan- ድርጅት ለአባላቱ የሚያከፋፍለው ትርፍ and includes the following:
neen armaan gadiis ni dabalata: (a) An amount returned by a
ሲሆን የሚከተሉትን ይጨምራል፡-
(a) Kaappitaalli dhaabbatichaa body to amember in respect
gar-tokkeen yammuu hir’atu (ሀ) የድርጅቱ ካፒታል በከፊል ሲቀንስ
of a membership interest on
miseensaaf miseensummaa ለአባሉ በአባልነቱ ተመላሽ a partial reduction in the
isaatiin akka deebi’uuf kan
taasifamu kaappitaalicha የሚደረግለት ከካፒታሉ ውስጥ capital of the body to the
keessaa kan hir’ifame gatii ከተቀነሰው በስሙ ከተመዘገበ extent that the amount re-
bu’aa miseensummaa maqaa
የአባልነት ጥቅም ዋጋ በላይ የሆነው
turned exceeds the amount
isaatiin galmaa’ee ol ta’e hanga bywhich the nominal value
maallaqqaa aragame. የገንዘብ መጠን፤
of the membership interest
(b) Sababa dhaabbatichi deebi’ee (ለ) ድርጅቱ መልሶ በመሸጡ ወይም
gurguramuun yookiin cu- was reduced;
famuun yookiin kubbaaniyy- በመዘጋቱ ወይም ኩባንያው (b) An amount returned by a
ichi diigamuu isaatiin yookiin በመፍረሱ ወይም ሽርክና body to a member on re-
shariikumman addaan cituu demption or cancellation
በመቋረጡ ምክንያት የአባልነት
isaatiin faayidaan miseensum- of a membership interest,
maa yammuu haqamu mi- ጥቅም ሲሰረዝ ለአባሉ ተመላሽ
seensaaf kan deebifame kaap- including on liquidation
የተደረገለት በካፒታሉ ውስጥ
pitaalicha keessaa gatii bu’aa of a company or termi-
miseensummaa maqaa isaati- ከነበረው በስሙ ከተመዘገበ nation ofa partnership, to
in galmaa’ee ol kan ta’e hanga የአባልነት ጥ ቅ ም ዋጋ በላይ the extent that the amount
maallaqaa ti. returned exceeds the nom-
(c) Dhaabbatichi miseensa isaa የሆነው የገንዘብ መጠን
tokkoof yookiin nama mi- (ሐ) ድርጅቱ ለአንድ የድርጅት አባል
inal value of the member-
seensicha waliin quunnam- ship interest;
ወይም ከአባሉ ጋር ግንኙነት ላለው
tii qabu kan biraaf bittaa (c) The amount of any loan, pay-
fi gurgurtaa bu’aa qooduu ሰው ትርፍ የ ማ ከ ፋ ፈ ል ment for an asset or services,
hordofsiisuun hanga maal- ውጤት በሚያስከትል ግብይት value of any asset or services
laqaa kamiyyuu kan liqeesse,
kaffaltii qabeenya yookiin ta- ያበደረው ማንኛውም የገንዘብ provided, or any debt obliga-
jaajila tokkoof raawwate, gatii መጠን፣ለአንድ ሀብት ወይም tion released, by a body to,
qabeenyaa yookiin tajaajilaa or in favour of, amember or
አገልግሎት የፈፀመው ክፍያ፣
dhiyaate kamiyyuu yookiin a related person of a member
idaa liqii dhiifame. የቀረበ ማንኛውም ሀብት ወይም
to the extent that the transac-
8) “Qaxaramaa” jechuun kontiraak-
tara of danda’ee hojjetu otuu hin
የአገልግሎት ዋጋ፣ ወይም የተተወ tion is, in substance, a distri-
dabalatiin, gaggeessummaa fi የብድር ዕዳ፤ bution of profits;
too’annoo nama biraa jala ta’ee 8) "ተቀጣሪ" ማለት ራሱን ች ሎ 8) “Employee” means an indi-
tajaajila kennuuf dhaabbiidhaan vidual engaged, whether on a
የሚሠራን የሥራ ተቋራጭ ሳይጨምር
yookiin yeroodhaaf nama dhu- permanent or temporary basis,
unfaa qaxarame yammuu ta’u, በሌላ ሰው መሪነትና ቁጥጥር ሥር ሆኖ
daayirekteera dhaabbataa yooki- to perform services under the
አገልግሎት ለመስጠት በቋሚነት ወይም
in gaggeessummaa dhaaabba- direction and control of an-
በጊዜያዊነት የተቀጠረ ግለሰብ ሲሆን
tichaa keessatti nama biraa itti other person, other than as an
gaafatamummaan itti kenname የድርጅት ዳይሬክተርን ወ ይ ም
independent contractor,and in-
akkasumas muudamaa fi filat- በድርጅቱ አመራር ውስጥ ኃላፊነት cludesa director or other holder
amaa uummataa dabalatee itti
gaafatamaa hojii mootummaa ni
የተሰጠውን ሌላ ሰው እንዲሁም of an office in the management
dabalata. ተሿሚንና የ ሕ ዝ ብ ተመራጭን of a body, and government ap-
ጨምሮ የመንግሥት ሥራ ኃላፊን pointees and elected persons
ያጠቃልላል፤ holding public offices;
9) “Qaxaraa” jechuun nama qax- 9) "ቀጣሪ" ማለት ተ ቀ ጣ ሪ ን 9) “Employer” means a person
aramaa qaxare yookiin qaxara- የቀጠረ ወይም ለተቀጣሪው ደመወዝ who engages or remunerates
maaf miindaa kaffalu jechuud- an employee;
ha. የሚከፍል ሰው ነው፤
10) “Galii Qaxaramuu irraa ar- 0) "ከመቀጠር የሚገኝ ገቢ" በዚህ አዋጅ
10) “Employment income” has the
gamu” kan jedhu Labsii kana meaning in Article 13 of this
አንቀጽ 03 የተሰጠው ትርጉም
keewwata 13 irratti hiika ken- Proclamation;
nameef niqabaata. ይኖረዋል፤ 11) “Exempt income” means income
11) “Galii gibira irraa bilisa ta’e” 01) "ከግብር ነፃ የሆነ ገቢ" ማለት በዚህ exempt from tax under Schedule
jechuun Labsii kana Gabatee ‘E’ አዋጅ ሠንጠረዥ "ሠ" ከግብር ነፃ የሆነ ‘E’ of this Proclamation;
tiin galii gibira irra bilisa ta’eed-
ha. ገቢ ነው፤ 12) “Financial reporting stan-
12) “Sadarkaalee dhiyeessa gab- 02) "የፋይናንስ ሪፖርት አቀራረብ ደረጃዎች" dards” means the financial re-
aasa faayinaansii” jechuun ማለት በፋይናንስ ሪፖርት አዘገጃጀትና
porting standards stipulated
Labsii Qophii fi Dhiyeessii under the Financial Reporting
Gabaasa Faaynaansii Feder- አቀራረብ አዋጅ የተደነገጉት የፋይናንስ
Proclamation of federal gov-
aalaa keessatti sadarkaalee ሪፖርት አቀራ ረብ ደረጃዎች ናቸው፤ ernment ;
dhiyeessa gabaasa faaynaansii
tumamanidha.
03) "ጠቅላላ ገቢ" ማለት ወጪዎች ተቀናሽከ 13) “Gross income”, in relation to a
13) “Galii waliigalaa” jechuun baa- መደረጋቸው በፊት አንድ ሰ ው person, means the total income
siiwwan osoo hin hir’ifamiin ያገኘው በሠንጠረዥ "ለ" ወይም taxable under Schedules ‘B’ or
dura namni tokko galii wali- "ሐ" ሥር የሚወድቅ ጠቅላላ ‘C’ derived by the person with-
igalaa Gabatee ‘B’ yookiin‘C’ out deduction of expenditures;
jalatti kufu argate jechuudha. ገቢ ነው፤
14) “Immovable asset” includes a
14) “Qabeenya hin sochoone” kan 04) "የማይንቀሳቀስ ሀብት" በአንቀጽ #6
jedhu akkaataa Labsii kana mining or petroleum right, or
በተደነገ ገው መሠረት በማዕድን ወይም mining or petroleum infor-
Keewwata 36 jalatti tuma-
meen mirga albuuda yookiin በነዳጅ ሀብት ላይ ያለን መብት ወይም mation, as defined in Article
qabeenyaa boba’aa irratti qabu የማዕድን ወይም የነዳጅ መረጃን 36 of this Proclamation;
yookiin ragaa albuudaa yooki- ይጨምራል፤ 15) “Income” means every form
in boba’aa ni dabalata. of economic benefit, including
15) “Galii” jechuun galii idilee hin 05) "ገቢ" ማለት መደበኛ ያልሆነ ገቢን
taane dabalatee madda kam- ጨምሮ ከማንኛውም ምንጭ
non-recurring gains, in cash
irraayyuu maallaqa callaan or kind from whatever source
በጥሬ ገንዘብ ወይም በዓይነት
yookiin akaakuun argame derived and in whatever form
yookiin haala kamiiniyyuu የተገኘ ወይም በማንኛውም መንገድ ለግብር paid, credited, or received;
kaffalaa gibiraatiif kan kaf- ከፋዩ የተከፈለው፣በስሙ፤የተያዘለት ወይም 16) “Independent contractor”
falame, maqaa isaatiin kan የተቀበለው ማንኛውም የኢኮኖሚ ጥቅም means an individual engaged
qabameef yookiin kan fud-
hate faayidaa dinagdee kami- ነው፤ to perform services under
yyuudha. 06) "ራሱን የቻለ ሥራ ተቋራጭ" ማለት an agreement by which the
16) “Kontiraaktera of danda’e”- ሥራውን በአመዛኙ በራሱ የመምራትና
individual retains substantial
jechuun hojii isaa harka caa- authorityto direct and control
lu mataa isaatiin gaggeessuu የመቆጣ ጠ ር በቂ ሥልጣን በሚሰጠው
the manner in which the ser-
fi too’achuuf waliigaltee aan- ውል መሠ ረት አገልግሎት የሚሰጥ vices are to be performed;
goo ga’aa kennuuf irratti hun-
daa’uun nama dhuunfaa tajaa-
ግለሰብ ነው፤ 17) “Interest” means a periodic
jila kennuudha. 07) "ወለድ" ማለት ገንዘብን ለመጠቀም or lumpsum amount, howev-
17) “Dhala” jechuun maallaqa ወይም የክፍያ ጊዜን ለማራዘም በየጊዜው er described as consideration
fayyadamuuf yookiin yeroo ወይም በአንድ ጊዜ የሚከፈል የገንዘብ for the use of money or be-
kaffaltii dheeressuuf yeroo ing given time to pay, and in-
yeroon yookiin yeroo tokkot- መጠን ሲሆን ቅናሽን፣ ፕሪሚየምን
cludes a discount, premium,
ti hanga maallaqaa kaffalamu ወይም ሌሎች ተመሳሳይ ክፍያዎችንም
yoo ta’u, hir’ifama, piriimi- or other functionally equiva-
ይጨምራል፤ lent amount;
yeemii fi kaffaltiiwwan kana
fakkaatan biroos ni dabalata. 08) "የሥራ አመራር ክፍያ" ማለት 18) “Management fee” means an
18) “Kaffaltii hojii gaggeessaa” ለሥራ አመራር ወይም አስተዳደራዊ amount as consideration for
jechuun hanga maallaqaa ho- አገልግሎት የሚከፈል የገንዘብ the rendering of any manage-
jii gaggeessuuf yookiin tajaa- rial or administrative service,
jila bulchinsaaf kaffalamu yoo መጠን ሲሆን ከመቀጠር የሚገኝ ገቢን
ta’u, kaffaltii qaxaramuu irraa አይጨምርም፤
but does not include employ-
argamu hin dabalatu. ment income;
19) “Mana Maree Bulchiinsaa” 09) “የክልል መስተዳድር ምክር ቤት“ ማለት 19) “council ” means Admin-
jechuun Mana Maree Bulchiin- የኦሮሚያ ክልላዊ መንግስት መስተዳድር istrative Council of Oro-
saa Mootummaa Naannoo Oro- mia Regional State Gov-
miyaati. ምክር ቤት ነው
20) “Abbaa Taayitaa” jechuun Abbaa !) ባለሥልጣን ማለት የኦሮሚያ ገቢዎች
ernment;
Taayitaa Galiiwwan Oromiyaa ti. 20) “Authority’’means Oro-
ባለሥልጣን ነው፤
21) “Fudhachuu” kanneen armaan mia Revenu Autority.
gadi ni dabalata: !1) "መቀበል" የሚከተሉትን ያጠቃልላል፡-
21) “Received”, includes:
(a) Gaaffii kaffalaan gibiraa dhi- (ሀ) ግብር ከፋዩ በሚያቀርበው ጥያቄ (a) Applied on behalf of
yeessuun yookiin akkaataa ወይም በሕግ መሠረት ገንዘቡ
seeraatiin maallaqichi maqaa the Taxpayer either at
kaffalaa gibiraatiin hojiirra በግብር ከፋዩ ስም ጥቅም ላይ the request of the Tax-
yoo oolu, ሲውል፤ payer or under any law ;
(b) Faayidaa kaffalaa gibiraatiif (ለ) ለግብር ከፋዩ ጥቅም ተብሎ ገንዘቡ (b) Reinvested, accumu-
jecha maallaqichi deebi’ee lated, or capitalised for
hojiirra yoo oolu, yookiin መልሶ ሥራ ላይ ሲውል ወይም
yoo kuufamu yookiin kaap- ሲጠራቀም ወይም ደግሞ ለካፒታል
the benefit of the Tax
pitaala guddisuuf yoo oolu, Payer ;
ማሳደጊያ ሲውል፤
(c) Faayidaa kaffalaa gibiraatiif (c) Credited to an account
gara herrega baankiitti yoo (ሐ) ለግብር ከፋዩ ጥቅም ወደ ባንክ
or carriedto a reser ve
galu yookiin gara maallaqa ሂሳብ ውስጥ ሲገባ ወይም ወደ for the benefit of the
eeggannootti yoo jijjiiramu, መጠባበቂያ ገንዘብ ሲዘዋወር፤
yookiin Taxpayer ; or
(d) Haala biroo kamiiniyyuu ወይም (d) Other wise made avail-
kaffalaa gibiraatiif yoo qa- (መ) በሌላ በማናቸውም መልኩ ለግብር able to the Taxpayer ;
bamu. ከፋዩ የተያዘለት ሲሆን፤ 22) “Royalty” means a peri-
22) “Royaalitii” jechuun dhim- odic or lump sum amount
moota armaan gaditti ibsaman !2) "ሮያሊቲ" ማለት ከዚህ በታች
kamiifiyyuu yeroo tokkotti ከተመለከቱት ለማንኛውም ጉዳይ በአንድ
asConsideration for any
yookiin yeroo yeroon hanga of the following:
ጊዜ ወይም በየጊዜው የሚከፈል
maallaqaa kaffalamuudha: (a) The use of, or the right
(a) Hog-barruu, ogummaa harkaa, የገንዘብ መጠን ነው፡-
to use any copy right
mirga waraabbii hojii saay- (ሀ) ማንኛውንም የሥነ-ጽሑፍ፣የሥነ-
of literar y, artistic,
insaawaa kamiyyuu yoo ta’u, ጥበብ፣ ወይም የሳይንሳዊ ሥራ የቅጂ
fiilmiiwwan siniimaatoogi- or scientific work,in-
መብት ሲ ሆን፣የሲኒማቶግራፊ
raafii fi raadiyoof, teleevizyiiniif cluding cinematogra-
ፊልሞችና ለሬድዮ፣ ለቴሌቪዥን
yookiin tamsaasa interneetiif phy films, and films
ወይም ለኢንተርኔት ሥርጭት
fiilmiiwwanii oolanii fi teep- and tapes for radio,
piiwwan faayyadamuu yookiin የሚውሉ ፊልሞችና፣ ቴፖችን
television, or internet
fayyadamuuf mirga argachuu ni መጠቀም ወይም ለመጠቀም መብት
dabalata; ማግኘትን ይጨምራል፤
broadcasting;
(b) Tamsaasa televizyiinii yooki- (ለ) ከ ቴ ሌ ቪ ዥ ን ወ ይ ም ከ ሬ ድ ዮ
(b) The receipt of, or right
in raadiyoo yookiin interneetii ወይም ከኢንተ ርኔት ሥርጭት to receive, visual imag-
waliin walqabatee saatalaayiti- es or sounds, or both,
ጋር ተያይዞ በሳተላይት፣
in, keebiliidhaan yookiin faay- transmitted by satellite,
iber optiksiidhaan yookiin tee- በኬብል፣በኦፕቲክፋይበር፣
knooloojii kana fakkaataniin ወይም በሌላ ተመሳሳይ cable, optic fibre,or
kanneen darban yookiin fakkii- ቴክኖሎጂ የሚተላለፉ ወይም similar technolog y i n
wwan ilaalaman yookiin sagalee የሚታዩ ም ስ ሎ ች ን ፣ ወ ይ ም connection with televi-
yookiin lamaanuu fudhachuu ድምፆችን ወይም ሁለቱንም መቀበል sion,radio, or internet
yookiin fudhachuuf mirga dan- broadcasting;
ወይም ለመቀበል የሚያስችል
deessisu qabaachuu;
(c) Mirga abbummaa waa-uumuu, መብት ማግኘት፤ (c) The use of, or the right
mallattoo daldalaa, dizaayinii (ሐ) ማንኛውንም የፈጠራ ባለቤትነት to use any patent, in-
yookiin moodeela, plaanii, foor- መብት፣ ፈጠራ፣የንግድ ምልክት፣ vention, trade mark,
mulaa yookiin adeemsa iccitii ንድፍ ወይም ሞዴል፣ ፕላን፣ design or model, plan,
yookiin qabeenya biroo kana የሚስጥር ቀመር ወይም ሂደት secret formula or pro-
fakkaatu kamiyyuu yookiin
mirga fayyadamuu yookiin mir- ወይም ሌላ ተመሳሳይ ሀብት ወይም cess, or other like as-
ga fayyadamuu qabaachuu; መብት መጠቀም ወይም set or right;
የመጠቀም መብት ማግኘት፤
(d) Meeshaa industirii, dalada- (መ) ማንኛውንም ኢንዱስትሪያዊ፣ (d) The use of, or the right to
laa yookiin saayinsaawaa የንግድ ወይም ሳይንሳዊ መሣሪያ use any industrial, com-
kamiyyuu fayyadamuu mercial, or scientific equip-
መጠቀም ወይም ለመጠቀም
yookiin fayyadamuuf mirga ment;
argachuu; መብት ማግኘት፤ (e) The use of, or the right to
(e) Ragaa muuxxanoo industi- (ሠ) ማንኛውንም ኢንዱስትሪያዊ፣የንግድ use any information con-
rii, daladalaa yookiin saay- ወይም ሳይንሳዊ ተሞክሮ cerning industrial,
insaawaa kamiyyuu ilaal- commercial, or scientific
የሚመለከት መረጃ መጠቀም
latu fayyadamuu yookiin experience;
fayyadamuuf mirga arga- ወይም የመጠቀም መብት ማግኘት፤ (f) The supply of assistance
chuu; (ረ) በዚህ አንቀጽ ንዑስ አንቀጽ !2 that is an ocillary and sub-
(f) Qabeenyawwan yookiin mir- ከፊደል ተራ (ሀ-ሠ) የተዘረዘሩትን sidiary to, and is furnished
goota keewwata kana keew- as a means of enabling the
wata xiqqaa 22 (a-e) jalatti ሀብቶች ወይም መብቶች መጠቀም
application or enjoyment
tarreeffaman fayyadamuun እንዲቻል በተጨማሪነትና of asset or a right referred
akka danda’amuuf deeggarsa በተቀጽላነት የሚሰጥ ድጋፍ፤ to in paragraphs (a) - (e)
dabalataan kennamu. !3) "የግብር ዓመት" ማለት፡- of this sub-article;
23) “Bara gibiraa” jechuun: 23) “Tax year” means:
(a) Kaaffalaa gibiraa dhuunfaad- (ሀ) ለግለሰብ ሲሆን፣ ባለሥልጣኑ
(a) For an individual, the one
haaf yoo ta’e, Abbaan Taayiti- በጽሁፍ ማስታወቂያ ፈቃድ year period from 1st Ham-
chaa beeksisa barreeffamaan ካልሰጠ እና በጽሁፍ ማስታወቂያው le to30tSene, unless the
heeyyama yoo kennuu baa- የተወሰኑትን ቅድመ-ሁኔታ Authority has granted per-
tee fi haal dureewaan beek- mission,bynotice inwriting
sisa bareeffamichaan mur- ዎች በማሟላት ግለሰቡ የራሱን
and subjectto such condi-
taa’an guutuudhaan namni የሂሳብ ዓመት ካልተጠቀመ tions asmay be specified by
dhuunfaa sun bara herregaa በስተቀር፣ ከሐምሌ 1 ቀን እስከ ሰኔ the Authority in the notice,
mataa isaa yoo fayyadame V ቀን ያለው የአንድ ዓመት ጊዜ for the individual to use its
malee, Adoolessa 1 irraa accounting year as the indi-
hanga Waxabajjii 30 tti kan ነው፤
vidual’s tax year;
jiru yeroo waggaa tokkooti; (ለ) ለድርጅት ሲሆን የድርጅቱ የሂሳብ (b) For a body, the accounting
(b) Dhaabbataaf yoo ta’u, bara ዓመት፤ወይም year of the body; or
herregaa dhaabbatichaa; (c) A transitional accounting
(ሐ) በዚህ አዋጅ አንቀጽ !9 የተወሰነው
yookiin year as determined under
(c) Bara herregaa ce’umsaa Lab- የመሸጋ ገሪያ የሂሳብ ዓመት ነው፤
Article 29 of this Proclama-
sii kana keewwata 29 jalatti !4) "ግብር ከፋይ" ማለት በዚህ አዋጅ tion;
murtaa’e dha. መሠረት ግብር የመክፈል ግዴታ 24) “Taxpayer” means a person li-
24) “Kaffalaa Gibiraa” jechuun ak- able for tax under this Procla-
የተጣለበት ሰው ነው
kaataa Labsii kanaatiin nama mation;
dirqamni gibira kaffaluu irratti !5) "የቴክኒክ ክ ፍ ያ " ማ ለ ት 25) “Technical fee” means a fee
buufame dha. ለቴክኒካዊ፣ሙያዊ፣ ወይም ለማማከር for technical, professional,or
25) “Kaffaltii Tekinikaa” jechuun አገልግሎት የሚከፈል ክፍ ያ ሲሆን፣ consultancy services, includ-
kaffaltii tajaajila teekinikaa, ing a fee for the provision of
ogummaa ykn gorsaaf kaffala- የቴክኒክ ወይም ሌሎች ባለሙያ
services of technical or other
mu yoo ta’u, ogeessota tekinikaa ዎችን ለመጠቀም የሚከፈል ክፍያን personnel;
yookiin kan biroo fayyadamuuf ይጨምራል፤ 26) “Trading stock” includes:
kaffaltii kaffalamu ni dabalata. (a) Any thing produced, man-
!6) "የንግድ ዕቃ" የሚከተሉትንም
26) “Meeshaa daldalaa” kanneen ar- ufactured,purchased,or
maan gadii ni dabalata: ይጨምራል፡-
other wise acquired for
(a) Meeshaa oomishame, hojj- (ሀ) ማንኛውም የተመረተ፣ manufacture, sale, or ex-
etame, bitame yookiin oom- የተፈበረከ፣የተገዛ ወይም ለማምረት፣ change;
ishaaf, gurgurtaaf yookiin (b) Any raw materials or con-
ለመሸጥ ወይም ለመ ለወጥ
jijjiirraaf haala kamiiniyyuu sumables used in a produc-
argame; በማናቸው ምሁኔታ የተገኘ ዕቃ፤
tion or manufacturing pro-
(b) Adeemsa oomishuu yookiin (ለ) በማምረት ወይም በመፈብረክ ሂደት cess; or
hojjechuu keessatti kan ho- ውስጥ ጥቅም ላይ የሚውል (c) Livestock, but not includ-
jiirra oolu meeshaa dheedhii ing animals used as beasts
ማንኛውም ጥሬ ዕቃ ወይም አላቂ
yookiin dhumataa kamiyuu; of burden or working
yookiin ዕቃ፤ ወይም
beasts;
(c) Beeyilada fe’umsaaf yookiin (ሐ) ለጭነት ወ ይ ም ለ ሥ ራ
hojiidhaaf tajaajilan osoo hin የሚያገለግሉ እንስሳትን ሳይጨምር
dabalatiin beellada biroo ka-
miyyuu. ማንኛውም እንሰሳ፤
27) “Abbumma muummee” jechu- !7) "ዋና ባለቤትነት" ማለት በድርጅት 27) “Underlying ownership”, in re-
un karaa kallaattii fi alkallat- lation to a body,means a mem-
ውስጥ በቀጥታ ወይም በተዘዋዋሪ
tiitiin dhaabbata tokko keessatti
መንገድ ግንኙነት ባለው ድርጅት ወይም bership interest in the body
dhaabbata yookiin dhaabbilee
quunnamtii qabuun yookiin ድርጅቶች ወይም በግለሰቦች አማካኝነት
held directly, or indirectly
karaa namoota dhuunfaatiin through an interposed body
ወይም በግለሰብ ባለቤትነት ሥር ባልሆነ
yookiin karaa dhaabbata ab- or bodies, by an individual
bummaadhaan namoota dhu- ተቋም አማካኝነት የተያዘ የባለቤትነት
or by an entity not ultimately
unfaa jala hin taaneen faayidaa ጥቅም ነው፤ owned by individuals;
abbummaa qabame dha.
28) “Gibira hir’isee galii taasisuuf
!8) "ግብር ቀንሶ ገቢ የማድረግ ኃላፊነት 28) “Withholding agent” means a
nama itti gaafatamummaan የተጣለበት ሰው" ማለት ከሚከፍለው person liable to withhold tax
itti kenname” jechuun kaffal- ክፍያ ላይ በዚህ አዋጅ መሠረት ግብር under this Proclamation from a
tii raawwatamu irraa bu’uura payment made by the person.
ቀንሶ የማስቀረት ኃላፊነት ያለበት ሰው
Labsii kanaatiin gibira hir’isee
ነው፣ 29) “Withholding income” means
hambisuudhaaf nama itti gaafa-
tamummaa qabu dha. !9) "ግብር ተቀናሽ የሚደረግበት ገቢ" ማለት
income from which tax is re-
29) “Galii gibirri irraa hir’ifamu” quired to be withheld under
በዚህ አዋጅ መሠረት ግብር ተቀንሶ
jechuun bu’uura Labsii kanaati- Part Ten of this Proclamation.
in galii gibirri irraa hir’ifamee የሚያ ዝበት ገቢ ማለት ነው፡፡
30) “Region” means Oromiya re-
qabamu jechuudha. V) "ክልል" ማለት የኦሮሚያ ክልላዊ gional state.
30) “Naannoo” jechuun Naannoo
Oromiyaa ti.
መንግሰት ነው፡፡ 31) Aterm used in this Proclama-
31) Jechi Labsii Bulchiinsa Taak- V1) በታክስ አስተዳደር አዋጅ ትርጉም tionthat isdefined in the Tax
sii keessatti hiikni itti kenname የተሰጠው ቃል በዚህ አዋጅ ውስጥ Administration Proclamation
Labsii kana keessatti hojjiira kan shall have the meaning in the
ጥቅም ላይ የዋለ እንደሆነ ለዚህ
oolu yoo ta’ee fi labsii kanaan
አዋጅ የተለየ ትርጉም ካልተሰጠው Tax Administration Procla-
hiikni kan itti hin kennamne
yoo ta’e hiika Labsii Bulchiinsa በስተቀር በታክስ አስተዳደር አዋጁ
mation unless defined other-
Taaksii keessatti kennameef ni wise in this Proclamation.
የተሰጠው ትርጉም ይኖረዋል፡፡
qabaata.
3. Gender description
3. Ibsa Koornayaa 3. የጾታ አገላለጽ Provision of this proclamation
Labsii kana keessatti koornayaa
dhiiraatiin kan ibsame dubartiis
በዚህ አዋጅ ¬eØ ማንኛውም set out in a masculine gender
ni dabalata. በወንድ ጾታ የተገለጸው ጾታ ሴትንም shall also apply to the femi-
ይጨምራል፡፡ nine gender.
4. Daangaa Raawwatiinsaa
Labsiin kun, akkaataa Heera
የተፈጻሚነት ወሰን 4. Scope of application
Mootummaa Rippaabiliika 4.
Dimokiraatawaa Federaalawaa ይህ አዋጅ በኢትዮጵያ ፌዴራላዊ
This proclamation shall en-
Itiyoophiyaa keewwata 96 tiin ter into force on any return
ዲሞክራሲያዊ ሪፑብሊክ ህገ መንግስት
aangoo gibiraa Mootummaa Fed- received from the region by
eraalaatiif adda bahee kennamee አንቀጽ (6 መሰረት ለፌደራል መንግስት
taxpayers with the exception
fi gibira galii qonnaan bultoota ተለይቶ ከተሰጠው የግብር ሥልጣን እና of agricultural income tax of
dhuunfaatiin alatti kaffaltoota
gibiraa galii kamiyyuu Naanni-
በግል ከሚያርሱ ገበሬዎች ላይ ከሚጣል private farmers and the fed-
cha keessaa argatan hunda irratti የገቢ ግብር በስተቀር ግብር ከፋዮች eral power of taxation under
raawwatiinsa ni qabaata. ከክልሉ በሚያገኙት ማናቸውም ገቢ federal government constitu-
ላይ ተፈጻሚነት ይሆናል፡፡ tion article 96.
5. Sadarkaa Kaffaltoota Gibiraa
1) Raawwii Labsii kanaatiif
sadarkaaleen kaffaltoota gibiraa 5. የግብር ከፋይ ደረጃዎች
5. Categories of Taxpayer
armaan gadii ni jiraatu. 1) For the purposes of this Proc-
1) ለዚህ አዋጅ አፈፃፀም ሲባል የሚከተሉት
(a) Kaffalaa gibiraa sadarkaa “A”: lamation there shall be the fol-
(i) Dhaabbata; yookiin የግብር ከፋይ ደረጃዎች ይኖራሉ፡-
lowing categories of taxpayers:
(ii) Nama galiin waliigalaa wag- (ሀ) የደረጃ "ሀ" ግብር ከፋይ፣ (a) Category “A” taxpayer being
gaa isaa qarshii 1,000,000.00
yookiin kanaa ol ta’e kami-
(1) ድርጅት፣ ወይም (1) A body ; or
yyuu, (2) ጠቅላላ ዓመታዊ ገቢው ብር 1 ሚሊዮን (2) Any other person having
(አንድ ሚሊዮን ብር) ወይም ከዚህ an annual gross income of
በላይ የሆነ ማንኛውም ሌላ ሰው፣ Birr 1,000,000 or more;
(b) Kaffala gibiraa sadarkaa “B” (ለ) የደረጃ "ለ" ግብር ከፋይ የሚባለው (b) Category ‘B’ taxpayer be-
kan jedhamu dhaabbata osoo ድርጅትን ሳይጨምር ዓመታዊ ing a person, other than
hin dabalatiin, kaffalaa gibi- a body, having an annual
ጠቅላላ ገቢው ከብር 5 መቶ
raa galiin waliigalaa waggaa
isaa qarshii 500,000.00 ol ሺ (አምስት መቶ ሺ ብር) በላይ gross income more than
ta’ee fi 1,000,000.00 gadi ta’e; የሆነ፤እና ከብር 1 ሚሊዮን (አንድ Birr 500,000 or but less
(c) Kaffallaa gibiraa sadarkaa ሚሊዮን ብር) የሚያንስ ነው than 1,000,000;
“C” kan jedhamu, dhaabba- (c) Category ‘C’ taxpayer be-
(ሐ) ደረጃ "ሐ" ግብር ከፋይ
ta osoo hin dabalatiin, nama ing a person other than
galiin waliigalaa waggaa isaa የሚባለው ድርጅትን ሳይጨምር
hanga qarshii 500,000.00 kan ዓመታዊ ጠቅላላ ገቢው እስከ ብር
a body,having an annu-
ta’e dha. 5 መቶ ሺ (አምስት መቶ ሺ ብር)
al gross income of less or
2) Abbaan Taayitichaa galii kaffa- equal to Birr.500,000
የሚያገኝ ሰው ነው፡፡
laan gibiraa beeksisu yookiin 2) The Authority may, on the
ragaa dabalataa argamu bu’uura 2) የታክስ ባለሥልጣኑ ታክስ ከፋዩ
basis of tax declarations filed
godhachuun bara gibiraa sanaaf የሚያሳውቀውን ግብር ወይም
sadarkaan kaffalaa gibiraa tokko by a taxpayer or any other
የሚያገኘውን ሌላ መረጃ መሠረት
kan jijjiirame ta’uu fi dhiisuu ni information available to the
በማድረግ ለግብር ዓመቱ የግብር ከፋዩ
murteessa. Authority, determine wheth-
3) Manni Maree Bulchiinsaa ak- ደረጃ የተለወጠ መሆን አለመሆኑን
er the taxpayer’s category has
kaataa keewwata kana keewwa- ይወስናል፡፡ changed for a tax year.
ta xiqqaa 1 tiin sadarkaa kaffalaa 3) የመስተዳድር ምክር ቤት በዚህ አንቀጽ
gibiraa “A”, “B” fi “C” jedhee ra- 3) The coucil shall after ascer-
ንዑስ አንቀጽ (1) የተመለከተውንና taining by economic analy-
maduuf kan dandeessisu hanga
galii waliigalaa waggaa qoran- ግብር ከፋዮችን የደረጃ "ሀ"፣ የደረጃ "ለ" sis,change at least within five
noo dinagdee Biiroon Maal- ወይም የደረጃ "ሐ" ግብር ከፋይ ብሎ years the annual gross income
laqaa fi Walta’iinsa Diinagdee ለመመደብ የሚያስችለውን ዓመታዊ thresholds in sub-Article (1)
gaggeessu irratti hundaa’uun
yoo xiqqaate waggaa shan kees- ጠቅላላ የገቢ መጠን በኢኮኖሚ ጥናት of this Article for the classifi-
satti jijjiiruu ni danda’a. ላይ የገንዘብና ኢኮኖሚ ትብብር ቢሮ cation of a taxpayer as a cat-
በሚያካሄደው ላይ በመመስረት ቢያንስ egory ‘A’ taxpayer category
6. Dhaabbata Dhaabbiidhaan በአምስት ዓመት ጊዜ ውስጥ ማሻሻል “B” taxpayer or category “C”
Hojjetu taxpayer.
አለበት፡
1) Keewwata kana keewwan-
ni xiqqaa 2, 3, 4 fi 5 jalatti kan
tumaman akkuma jirutti ta’ee, 6. በቋሚነት የሚሠራ ድርጅት 6. Permanent Establishment
“dhaabbata dhaabbiidhaan 1) የዚህ አንቀጽ ንዑስ አንቀጽ 2፤3፤4 1) Subject to the provisions of
hojjetu” kan jedhamu namni sub-articles (2),(3),(4) and(5)
እና 5 ድንጋጌዎች እንደተጠበቁ
kamiyyuu hojii daldalaa isaa of this Article, a permanent
hunda yookiin gartokkee bakka ሆነው፣"በቋሚነት የሚሠራ ድርጅት"
dhaabbiidhaan itti gaggeessuu የሚባለው ማናቸውም ሰው የንግድ
establishment is a fixed place
jechuudha. ሥራውን በሙሉ ወይም በከፊል
of business through which the
2) Kanneen armaan gaditti tar- business of aperson is wholly
የሚያከናውንበት ቋሚ የንግድ ሥራ
reeffaman dhaabbiilee dhaab- or partly conducted.
biidhaan hojjetan jedhamanii ቦታ ነው፡፡
2) The following are specifically
fudhatamu: 2) ከዚህ በታች የተዘረዘሩት በቋሚነት
(a) Waajjira hojiin bu’uuraa isaa treatedas a permanent estab-
የሚሠራ ድርጅት ተደርገው ይወሰዳሉ፡-
dhaabbaticha walquunnam- lishment:
(ሀ) ዋነኛ ተግባሩ የድርጅቱ አገናኝ
siisuu ta’e malee, biiroo, war- (a) A place of manage-
shaa, mana kuusaa yookiin ሆኖ ከሚያገለግለው ጽሕፈት
ment,branch, office,fac-
workishooppii bakka hojiin ቤት በስተቀር የአስተዳደር ሥራ tory,warehouse, or work-
bulchiinsaa itti raawwatu; የሚከናወንበት ቦታ፣ ቢሮ፣ፋብሪካ፣
(b) Bakka oomisha albuudaa, shop,but does not include
መጋዘን ወይም ወርክሾፕ፤ an office that has represen-
boolla boba’aa yookiin gaa-
zii, oomisha cirracha ijaarsaa (ለ) የማዕድን ማምረቻ ሥፍራ፣የነዳጅ tation of the person’s busi-
yookiin bakka barbaachaa ወይም የጋዝ ጉድጓድ፣የግንባታ ness as its sole activity;
yookiin hojiin oomishaa qa- ጠጠር ማምረቻ፣ ወይም ሌላ (b) A mine site, oil or gas
beenya uumamaa biroo ka-
miyyuu itti raawwatamu; ማናቸውም የተፈጥሮ ሀብት well,quarry, or other place
ፍለጋ፣ወይም ማምረት ሥራ of exploration for, or ex-
የሚከናወንበት ቦታ፤ traction of, natural re-
sources;
(c) Projektii tokko yookiin pro- (ሐ) ለአንድ ወይም ለተያያዙ ፕሮጀክቶች (c) The furnishing of services,
jektoota walitti hidhamiin- including consultancy ser-
በአንድ ዓመት ጊዜ ውስጥ ከ )W3
sa qaban yeroo guyyaa 183 vices, by a person, includ-
(guyyaa dhibba tokkoo fi sad- (አንድ መቶ ሰማንያ ሦስት) ቀናት
ing through employees or
deettamii sadii) oli ta’eef qax- በላይ ለሆነ ጊዜ ተቀጣሪዎችን ወይም other personnel engaged
aramtoota yookiin hojjetoota ሌሎች ሠራተኞችን በመመደብ by the person for such pur-
biroo ramaduudhaan tajaajila pose, but only when activi-
የምክር አገልግሎትን ጨምሮ
gorsaa dabalatee tajaajilli bi- ties of that nature continue
roo kamiiyyuu bakka itti ken- ሌሎች ማናቸውም አገልግሎቶች
for the same or a onnect-
namu dha. የሚሰጡበት ቦታ ed project for a period or
3) Hojii ijaarsichaa, projektich periods aggregating more
3) የግንባታው ሥራ፣ ፕሮጀክቱ ወይም
yookiin sochiin hojichaa guyyaa than183 days in any one-
183 (guyyaa dhibba tokkoo fi የሥራ እንቅስቀሴው ከ)W3 (አንድ መቶ
year period.
saddeettamii sadii) oliif kan turu ሰማንያ ሦስት) ቀናት በላይ የሚቆይ 3) A building site, or a construc-
hanga ta’etti iddoo hojiin ijaarsi እስከሆነ ድረስ የህንፃ ግንባታ ሥራ tion, assembly, or installation
gamoo itti raawwatamu, pirojek- project, or supervisory activ-
የሚከናወንበት ሥፍራ፣ የግንባታ፣
tii ijaarsaa,walitti ijaaruu (assem- ities connected with such site
bly) yookiin pirojektii dhaabuu የመገጣጠም ወይም የተከላ ፕሮጀክት
orproject shall be a permanent
yookiin hojiiwwan to’annoo kan- ወይም ከእነዚህ ጋር የተገናኙ የቁጥጥር establishment only when the
neen waliin walitti dhufeenya site, project, or activities con-
ሥራዎች በቋሚነት የሚሠራ ድርጅት
qaban dhaabbata dhaabiidhaan
ተደር ገው ይወሰዳሉ፡፡ tinue for more than 183 (one
hojjetu godhamee fudhatama.
hundred eighty three days.)
4) Keewwata kana keewwata 4) በዚህ አንቀጽ ንዑስ አንቀጽ 1 እና
4) Despite sub-articles (1) and
xiqqaa 1 fi 2 jalatti kan tuma- 2 የተደነገ ገው ቢኖርም ራሱን ችሎ (2) of this Article, when a per-
me jiraatuyyuu bakka bu’aan of
የሚሠራ ወኪል በመደበኛ የንግድሥራ son, other than an agent of
danda’ee hojjetu adeemsa hojii
independent status acting in
daldalaa idileetiin hojii raawwat- አካሄድ ከሚያከናውነው ተግባር በስተቀር
the ordinary course of busi-
uun ala namni kamiyyuu “bakka ማናቸውም ሰው "ወካይ" ተብሎ ness, acts on behalf of anoth-
buusaa” jedhamee nama waama-
ለሚጠራ ሌላ ሰው ወኪል በመሆን er person(referred to as the
mu biroof bakka bu’aa ta’ee ma-
qaa nama biraatiin kan hojjetu በሌላ ሰው ስም የሚሰራ በሚሆንበት “principal”), the first-men-
yeroo ta’utti bakka bu’aan nama
tioned person shall be a per-
ጊዜ ወኪሉ የወካዩ በቋሚነት የሚሠራ
bakka buuseef dhaabbata dhaa- manent establishment of the
ድርጅት ነው የሚባለው፡- principal if the person:
biidhaan hojjetu kan jedhamu:
(a) Maqaa bakka buusaatiin (ሀ) በወካዩ ስም በቋሚነት ውሎችን (a) Regularly negotiates con-
dhaabiidhaan waliigaltee kan የሚደራደር፤ ወይም tracts on behalf of the prin-
seenu; yookiin cipal;or
(ለ) በወካዩ ስም የንግድ ዕቃዎችን
(b) Maqaa bakka buusaatiin mee- (b) Maintains a stock of goods
shaawwan dabarsuuf kuusee
ለማስረከብ አከማችቶ የሚይዝ ከሆነ from which the person
kan qabu yoo ta’e dha. ነው፡፡ regularly delivers goods on
5) Keewwata kana keessatti “bakka 5) በዚህ አንቀጽ" ራሱን ችሎ የሚሠራ
behalf of the principal.
bu’aa of danda’ee hojjetu” jechu- 5) In this Article, “agent of in-
ወኪል" ማለት በሚወክለው ሰው
un to’annoo nama bakka isa buu- dependent status” means a
see jala osoo hin ta’iin of danda’ee ቁጥጥር ስር ሳይሆን ራሱን ችሎ broker,general commission
kan hojjetu faddaalaa, bakka የሚሠራ ደላላ፣ የኮሚሽን ወኪል agent,or other agent acting
bu’aa komiishinii yookiin bakka ወይም ሌላ ወኪል ሲሆን፣የንግድ ወይም
independently of the person
bu’aa biroo yoo ta’u, namoota that they represent, but does
የፋይናንስ ግንኙነታቸው ራሳቸውን not include a person who acts
of danda’anii quunnamtii dalda-
laa yookiin faayinaansii isaanii ችለው ከሚሠሩ ሰዎች የተለየ የሆነውን solely or principally for anoth-
hojjetan irraa adda kan ta’e dhu- በብቸኝነት ወይም በዋነኛነት ለአንድ er person if their commercial
unfaadhaan yookiin muum- and financial relations differ
ሰው ወኪል በመሆን የሚሠሩትን
meedhaan bakka bu’aa nama from those that would have
አይጨምርም፡፡ been made between indepen-
tokkoo ta’uudhaan hojjetan hin
dabalatu. dent person.
7. Jiraataa 7. ነዋሪነት 7. Residence
1) Kanneen armaan gadii jiraattota 1) የሚከተሉት የክልሉ ነዋሪዎች 1) The following are residents of
Naannichaa ti: the region :
ናቸው፡-
(a) Nama dhuunfaa jiraataa ta’e; (a) a resident individual;
(b) Dhaabbata jiraataa ta’e; (ሀ) ነዋሪ የሆነ ግለሰብ፤
(b) a resident body;
(c) Manneen hojii fi Dhaabbilee (ለ) ነዋሪ የሆነ ድርጅት፤
(c) the Regional Government
Misoomaa Mootummaa (ሐ) የክልል የልማት ድርጅት እና offices and the State enter-
Naannichaa;
2) Keewwata kana keewwata የመንግሥት መስሪያ ቤቶች፤ prieses of the region
xiqqaa 3 fi 4 jalatti kan tumame 2) የዚህ አንቀጽ ንዑስ አንቀጽ(3) እና (4) 2) Subject to sub-Articles (3)
akkuma eegametti ta’ee, namni እን ደተጠበቁ ሆነው፤ አንድ ግለሰብ
and (4) of this Article, a resi-
dhuunfaa tokko jiraataa Naan- dent Individual is an individ-
በክልሉ ነዋሪ ነው የሚባለው፡-
nichaati kan jedhamu: ual who:
(ሀ) በክልሉ ውስጥ ቋሚ የመኖሪያ (a) Has a domicile in the re-
(a) Naannicha keessatti teessoo
jireenyaa dhaabbataa kan አድራሻ ያለው፤ gion ;
qabu; (ለ) በክልሉ ውስጥ በአንድ ዓመት (b) Is present in the region,-
(b) Naannicha keessa yeroo ጊዜ ውስጥ ሳያቋርጥ ወይም continuously or intermit-
waggaa tokkoo keessatti tently,for more than 183
በመመላለስ ከ)'3 (አንድ
guyyaa 183 (dhibba tokkoo days in a one-year period.
fi saddeettamii sadii) ol osoo መቶ ሰማንያ ሶስት) ቀናት በላይ
3) An individual who is a res-
addaan hin kukkutiin yooki- የኖረ ግለሰብ፤ ident individual under
in deddeebi’uudhaan nama 3) በዚህ አንቀጽ ንዑስ አንቀጽ (2) sub-article of this Article for
jiraate.
መሠረት "የተያዘው የግብር ዓመት" a tax year (referred to as the
3) Akkaataa keewwata kana keew-
“currenttax year”), but who
wata xiqqaa 2 tiin “bara gibiraa ተብሎ ለሚጠቀሰው ለአንድ የግብር
qabame” jedhamee kan caqafa-
was not a resident individu-
ዓመት ነዋሪ የሆነ ግለሰብ ባለፈው
meef namni dhuunfaa bara gibi- al for the preceding tax year
የግብር ዓመት ነዋሪ ያልሆነ እንደሆነ shall be treated as a resident
raa tokkoof jiraata ta’e bara gibi-
raa darbeef jiraata kan hin taane በተያዘው የግብር ዓመት እንደ ነዋሪ individual in the current tax
yoo ta’e bara gibiraa qabameef ሆኖ የሚቆጠረው ለመጀመሪያ ጊዜ year only for the period com-
akka jiraataatti kan lakkaa’amu ኢትዮጵያ ውስጥ መኖር ከጀመረበት mencing on the day on which
guyyaa jalqabaaf Naannicha the individual was first pres-
ቀን አንስቶ ነው፡፡
keessa jiraachuu jalqabe irraa ent intheregion .
eegaleeti. 4) አንድ ግለሰብ በዚህ አንቀጽ ንዑስ
4) An individual who is a resi-
4) Namni dhuunfaa tokko bu’uu- አንቀጽ(2) መሠረት በተያዘው dent individual under sub-ar-
ra keewwata kana keewwata የግብር ዓመት ነዋሪ ሆኖ፤ ነገር ticle of this Article for the
xiqqaa 2 tiin bara gibiraa qa- current tax year but who is
ግን በሚቀጥለው የግብር ዓመት ነዋሪ
bameef jiraataa ta’ee, garuu bara not aresident individual for
gibiraa itti aanutti jiraataa kan ያልሆነ እንደሆነ፤ በተያዘው የግብር
the following tax year shall
hin taane yoo ta’e, bara gibiraa ዓመት እንደ ነዋሪ ሆኖ የሚቆጠረው
be treated as a resident indi-
qabametti akka jiraataa ta’etti ግለሰቡ ለመጨረሻ ጊዜ በክልሉ vidual in the current taxyear
kan lakkaa’amu namni dhu-
unfaan kun yeroo dhumaatiif
ውስጥ ከኖረበት ቀን በፊት ላለው ጊዜ only for the period ending
Naannicha keessa guuyyaa ji- ነው፡፡ on the last day on which the
raateen dura yeroo jiruuf ta’a. 5) አንድ ድርጅት በክልሉ ነዋሪ ነው individual waspresent in the
5) Dhaabbanni jiraataa Naan- region .
የሚባለው፡
nichaati kan jedhamu: 5) A resident body is a body
(ሀ) በክልሉ ው ስ ጥ የተቋቋመ
(a) Naannicha keessatti kan that:
hundeeffame yoo ta’e; ወይም የተመሠረተ እንደሆነ፤ (a) Is incorporated or formed
(b) Damee Naannicha keessaa (ለ) ወሳኝ የሆነ አመራር የሚያካሂድበት in the region; or
kan qabu yookiin qaama ሥፍራ በኢትዮጵያ ውስጥ ያለው (b) Has its branches or has its
gaggeessaa murtii jijjiirama place of effective manage-
እንደሆነ፤ነው፡፡
hordofsiisu kennuu danda’u ment in the region.
Naannicha keessaa kan qabu
yoo ta’e dha.
6) Kubbaaniyaan Naannicha 6) በክልሉ ነዋሪ የሆነ ኩባንያ በክልሉ ነዋሪ 6) A resident company is a com-
keessatti jiraataa ta’e dhaabba- የሆነ ድርጅት ነው፡፡ pany that is a resident body.
ta Naannicha keessatti jiraataa
ta’ee dha. 8. Source of Income
8. የገቢ ምንጭ
1) Employment income derived
8. Madda Galii 1) አንድ ተቀጣሪ ከመቀጠር የሚያገኘው
by an employee shall be Re-
1) Qaxaramaan tokko galiin inni ገቢ ከክልሉ የመነጨ ነው የሚባለው፡
qaxaramuu irraa argate maddi gional source income to the
ክፍያው የሚፈጸምበት ሥፍራ extent that it is derived in re-
isaa Naannicha keessa kan jed-
hamu bakki kaffaltiin itti raaw- ግምት ውስጥ ሳይገባ በክልሉ ውስጥ spect of employmentexercised
watamu ilaalcha keessa osoo hin ከሚከናወን የቅጥር አገልግሎት የተገኘ in the region,wherever paid
galiin tajaajila qaxarrii Naan- ገቢ ነው፡፡ 2) Business income derived by
nicha keessatti raawwatamuun 2) በቋሚነት በሚሠራ ድርጅቱ አማካኝነት a resident of the region shall
galii argame. be Regional source income
ከክልሉ ውጪ የሚያገኘውን ገቢ ሳይጨ
2) Karaa dhaabbata isaa dhaabbiin except to the extent that it
hojjatuutiin galii Naannichaan ምር፤ በክልሉ ነዋሪ የሆነ ሰው በክልሉ
is attributable to a business
ala argatu osoo hin dabalatiin ውስጥ የሚያፈራው የንግድ ሥራ ገቢ
namni jiraataa Naannichaa ta’e conducted by the resident
በክልሉ ውስጥ የተገኘ ገቢ ይሆናል፡፡
galiin hojii daldalaa Naannicha through a permanent estab-
3) በክልሉ ነዋሪ ያልሆነ ሰው የንግድ lishment outside the region .
keessatti horatu galii Naannicha
keessaa argame ta’a. ሥራ ገቢ በክልሉ ውስጥ የተገኘ ነው 3) Business income derived by a
3) Galiin hojii daldalaa nama የሚባለው፡- non-resident shall be Region-
Naannicha keessa jiraataa hin (ሀ) ነዋሪ ያልሆነ ሰው በቋሚነት al source income to the extent
taanee galii Naannicha keessaa that it isattributable to:
በሚሰራ ድርጅት አማካኝነት በክልሉ
argamedha kan jedhamu: (a) a business conducted by
(a) Namni jiraataa hin taane karaa ውስጥ ከሚያካሂደው የንግድ ሥራ
the non-resident through a
dhaabbata dhaabbiin hojjetu- የተገኘ ገቢ ሲሆን፤
utiin hojii daldalaa Naannicha
permanent establishment
(ለ) በኦሮሚያ ውስጥ ነዋሪ ያልሆነው
keessatti raawwatu irraa galii in the region;
ሰው በቋሚነት በሚሰራ ድርጅት
argame yoo ta’u; (b) disposals in the region by
አማካኝነት ከሚያስተላልፋቸው the non-resident of goods
(b) Namni jiraataa Naannichaa
hin taane karaa dhaabbata ዕቃዎች ወይም ሸቀ ጦች ጋር or merchandise of the same
dhaabbiin hojjetuutiin mee- አንድ ዓይነት ወይም ተመሳሳይ or similar kind as those dis-
shaalee yookiin shaqaxoota የሆኑ እቃዎችን ወይም ሸቀጦችን posed by the non resident
gurguru waliin meeshaalee through a permanent estab-
በኦሮሚያ ውስጥ በማስተላለፍ
yookiin shaqaxoota gosa lishment in the region ; or
tokko ta’an yookiin walfak- የሚያገኘ ው ገቢ፤
(c) any other business activity
katan Naannicha keessatti (ሐ) በክልሉ ውስጥ ነዋሪ ያልሆነው ሰው
gurguruun galii argatu; conducted by the non-res-
በቋሚነት የሚሰራ ድርጅት ከሚያከ
(c) Namni jiraataa Naannichaa ident in the region of the
ናውናቸው ማናቸውም የንግድ
hin taane karaa dhaabbata same or similar kind as that
dhaabbiin hojjetuutiin hojii ሥራዎች ጋር አንድ ዓይነት ወይም conducted by the non-resi-
daldalaa raawwatu kamiyyuu ተመሳሳይ የሆኑ ሌሎች የንግድ dent through a permanent
waliin sochii hojii daldalaa bi- ሥራ እንቅስቃሴዎችን ኦሮሚያ establishment in the region.
roo gosa tokko ta’e yookiin wal ውስጥ በማከናወን የሚያገኘው ገቢ፤ 4) Despite sub-articles (1), (2),
fakkaatu Naannicha keessatti and (3) of this Article, income
4) በዚህ አንቀጽ ንዑስ አንቀጽ (1)፣(2) እና
raawwachuun galii argatu.
derived by a person shall be
4) Keewwata kana keewwata xiqqaa (3) የተመለከተው ቢኖርም፣የሚከተሉት
1, 2 fi 3 jalatti kan tumaman ji- regional source income if it is:
ገቢዎች በክልሉ ውስጥ የመነጩ ገቢዎች
raataniyyuu galiiwwan armaan (a) a dividend paid to the per-
ናቸው፡-
gaditti tarreeffaman galii Naanni- son by a resident body;
(ሀ) በክልሉ ነዋሪ የሆነ ድርጅት
cha keessa maddani dha: (b) rental income from the
(a) Dhaabbanni jiraataa Naan- ለአንድ ሰው የሚከፍለው የትርፍ lease of
nichaa ta’e kaffaltii gahee ድርሻ፤
bu’aa nama tokkoof kaffalu; (ለ) የሚከተሉትን ሀብቶች በማከራየት
(b) Galii qabeenyaawwan ar-
የሚገኝ ገቢ፡
maan gaditti tarreeffaman
kireessun argamu:
(i) Qabeenya hin sochoone (i) በክልሉ ውስጥ የሚገኝ (i) immovable asset located
Naannicha keessatti argamu; የማይንቀሳቀስ ሀብት፤ወይም in the region; or
yookiin (ii) movable asset located in
(ii) በአንቀጽ $5 መሠረት ግብር
(ii) Bu’uura Labsii kana keewwa- the region subject to tax
ta 55 tiin qabeenya socho’u የሚከፈልበትበኢትዮጵያ ውስጥ
under Article 55 of this
Naannicha keessaatti argamu የሚገኝ የሚንቀሳቀስ ሀብት፤ Proclamation;
gibirri itti kaffalamu. (ሐ) የሚከተሉትን ሀብቶች በማስተላለፍ (c) a gain arising from the
(c) Galii qabeenyawwan armaan disposal of the follow-
የሚገኝ ገቢ፡
gaditti tarreeffaman dabar-
(i) በክልሉ ውስጥ የሚገኝ የማይንቀሳቀ ing:
suudhaan argamu:
(i) immovable asset located
(i) Qabeenya hin sochoone ስ ሀብት፤
Naannicha keessatti argamu;
in the region;
(ii) ከ $% በላይ በሚሆነው በሀብቱ ዋጋ
(ii) Faayidaan gatii qabeenya (ii) a membership inter-
irra jiru % 50 ol ta’uun karaa
ላይ ያለው ጥቅም በቀጥታ ወይም est in a body, if more
kallatti yookiin alkallattin በተዘዋዋሪ መንገድ በአንድ ወይም than 50%of the value of
dhaabbata tokko yookiin ከአንድ በላይ በሆኑ የተዛመዱ the interest is derived,
tokkoo ol ta’anii quunnam- ድርጅቶች የተያዘ በሚሆን በት ጊዜ
directly or indirectly
tii qabaniin qabame yom- through one or more in-
በኢትዮጵያ ውስጥ በሚገኝ የማይን
muu qabeenya hin sochoone terposed bodies, from
Naannicha keessatti argamu ቀሳቀስ ሀብት ላይ ያለ ጥቅም immovable asset located
irraa faayidaa argamu; (iii) በኢትዮጵያ ነዋሪ የሆነ ኩባንያ in the region ;
(iii) Aksiyoona yookiin boondii ያወጣው አክሲዮን ወይም ቦንድ፤ (iii) shares in, or bonds is-
Kubaaniyaan jiraataa Naan- sued by, a resident com-
(መ) በክልሉ ውስጥ የሚገኝ መድን
nichaa ta’e dhiyeesse; pany;
(d) Inshuuraansiin Naannicha ለተገባለት አደጋ(ስጋት) የሚከፈል
(d) an insurance premium
keessatti argamu waadaa balaaf የመድን አረቦን
relating to the insurance
galeef araboonii kaffalamu; (ሠ) በክልሉ ውስጥ ከሚከናወን የመዝናኛ of a risk in the region;
(e) Sochii ispoortii yookiin
bashannanaa Naannicha
ወይም ስፖርታዊ እንቅስቃሴ (e) income from a perfor-
keessatti gaggeeffamuun galii የሚገኝ ገቢ mance or sporting event
argamu; (ረ) በዚህ አዋጅ መሠረት
taking place in the re-
(f) Bu’uura Labsii kanaatiin gion;
ግብር የሚከፈልበትን
gibirri kan itti kaffalamu, (f ) interest, a royalty, man-
ወለድ፣ሮያሊቲ፣የሥራ agement fee, technical
dhala, rooyaalitii, kaffaltii
hojii gaggeessummaa yooki- አመራር ክፍያ ወይም የቴክኒክ fee, or other income
in kaffaltii tajaajila teekinikaa አገልግሎት ክፍያ በሚ መለከት፡- subject to tax under this
ilaalchisee; (i) በክልሉ ነዋሪ የሆነው ሰው በቋሚነት Proclamation:
(i) Namni jiraataa Naannichaa (i) paid to the person by a
በሚሠራ ድርጅት አማካይነት ውጭ
ta’e karaa dhaabbata dhaab- residentof the region,
biidhaan hojjetu hojii dal- ሀገር ለሚያካሂደው የንግድ ሥራ
other than as an expen-
dalaa biyya alaatti gaggees- ያወጣውን ወጪ ሳይጨምር፣ diture of a business con-
suuf baasii inni baase osoo በክልሉ ነዋሪ ለሆነ ሰው ducted by the resident
hin dabalatiin nama jiraataa
የሚፈፅመው ክፍያ፤ through a permanent es-
Naannichaa ta’eef kaffaltii
tablishment outside the
raawwatu (ii) በክልሉ ነዋሪ ያልሆነ ሰው በክልሉ
(ii) Namni jiraataa Naannichaa
region ; or
ውስጥ ባለው በቋሚነት የሚሠራ
hin taane karaa dhaabbata (ii) paid to the person by a
ድርጅት አማካኝነት በክልሉ non- resident as an ex-
dhaabbiidhaan Naannicha
keessatti hojjetuutiin hojii ውስጥ ለሚያካሂደው የንግድ ሥራ penditure of a business
daldalaa Naannicha keessatti የሚፈፅመው ክፍያ፤ conducted by the non
raawwatuuf kaffaltii kaffalu. resident through a per-
manent establishment in
the region.
9. Gabateewwan Galii 9. የገቢ ሠንጠረዦች 9. Schedules of Income
1) Gibirri galii Labsii kanaan tu- 1) በዚህ አዋጅ የተደነገገውየገቢ ግብር 1) The Proclamation provides
mame akkaataa gabateewwan for the taxation of income in
በሚከተሉት ሠንጠረዦች መሠረት
armaan gadiitiin ni kaffalma: accordance with the following
ይከፈላል፡- schedules:
(a) Gabatee “A”, galii qaxaramuu
irraa argamu; (ሀ) ሠንጠረዥ "ሀ" ከመቀጠር የሚገኝ (a) Schedule ‘A’,income from
(b) Gabatee “B”, galii kiraa ma- ገቢ፤ employment;
naa irraa argamu; (ለ) ሠንጠረዥ "ለ" ከቤት ኪራይ የሚገኝ (b) Schedule ‘B’, income from
(c) Gabatee “C”, galii hojii dal- rental of buildings;
ገቢ፤
dalaa irraa argamu; (c) Schedule ‘C’, income from
(ሐ) ሠንጠረዥ "ሐ" ከንግድ ሥራ business;
(d) Gabatee “D”, galiiwwan bi-
roo;
የሚገኝ ገቢ (d) Schedule ‘D’, other income;
(e) Gabatee “E”, galiiwwan gibi- (መ) ሠንጠረዥ "መ" ሌሎች ገቢዎች፤ (e) Schedule ‘E’, exempt in-
ra galii irraa bilisa ta’an. (ሠ) ሠንጠረዥ "ሠ" ከገቢ ግብር ነፃ come.
2) Subject to Article 60(2) of this
2) Labsii kana keewwata 60 keew- የሆኑ ገቢዎች፤
Proclamation, a taxpayer that
wata xiqqaa 2 jalatti kan tumame 2) የዚህ አዋጅ አንቀጽ %(2) ድንጋጌ derives income from differ-
akkuma jirutti ta’ee, kaffalaan ent sources subject to tax-
እንደተጠበቀ ሆኖ፣ ግብር ከፋዩ
gibiraa bara gibiraatti maddoo- underthe same Schedule for a
በግብር ዓመቱ በ አ ን ድ
ta galii garaa garaa gabatee tok- taxyearshall be taxable under
kicha keessatti kufan irraa galii ሠንጠረዥ ውስጥ ከሚወድቁ ከተለያዩ
the Schedule on the total in-
kan argate yoo ta’e galiiwwan የገቢ ምንጮች ገቢ ያገኘ እንደሆነ ሁሉም come for the year.
hundi walitti ida’amanii gabatee ገቢዎች ተጣምረው በዚያው ሠንጠረዥ
sana jalatti gibira waggaa sanaa ሥር የዓመቱን ግብር ይከፍላል፡፡ 10. Obligation to Pay Income Tax
ni kaffala. Every person deriving income
0. የገቢ ግብር የመክፈል ግዴታ
shall pay income tax in accor-
10. Dirqama Gibira Galii Kaffaluu dance with this Proclamation
Namni galii kamiyyuu argate ማንኛውም ገቢ የሚያገኝ ሰው በዚህ and the TaxAdministration
akkaataa Labsii kanaa fi Labsii አዋጅና በታክስ አስተዳደር አዋጅ Proclamation.
Bulchiinsa Taaksiitiin dirqama መሠረት ግብር የመክፈል ግዴታ
gibira kaffaluu qaba. አለበት፡፡ PART TWO
ክፍልሁለት
SCHEDULE ‘A’ –NCOME FROM
Kutaa Lama EMPLOYMENT
ሠንጠረዥ "ሀ" ከመቀጠር የሚገኝ ገቢ 11. Imposition of Employment
Gabatee “A”, Galii Qaxaramuu Irraa
Argamu 01. ከመቀጠር በሚገኝ ገቢ ላይ ግብር Income Tax
11. Galii Qaxaramuu Irraa Argamu ስለመጣል 1) Without prejudice to Article
Irratti Gibira Buusuu 1) በዚህ አዋጅ በአንቀጽ W የተደነገገው
80 of this Proclamation, Em-
1) Labsii kana keewwata 80 jalat- ployment income tax shall
እንደ ተጠበቀ ሆኖ፣ማናቸውም
ti kan tumame akkuma jirutti be imposed for each calendar
ta’ee, qaxaramaan kamiyyuu
ተቀጣሪ በአንድ ወር ውስጥ ከመቀጠር month or part there of at the
ከሚያገኘው ጠቅላላ የወር ወይም የወሩ rate or rates specified in Arti-
ji’a tokko keessatti qaxaramu-
ከፊል ገቢ ላይ በዚህ አዋጅ አንቀጽ cle 12 of this Proclamation on
un galii waliigalaa ji’a tokkoo an employee who receives em-
yookiin walakkaa ji’aatti argatu 02 በተወሰኑት መጣኔዎች መሠረት
ployment income during the
irratti akkaataa Labsii kana kee- በእያንዳንዱ ወር ግብር ይከፍላል፡፡
month or part thereof.
wwata 12 tiin taarifa murtaa’een 2) በዚህ አንቀጽ ንዑስ አንቀጽ (1) መሠረት 2) The employment income tax
ji’a ji’aan gibira ni kaffala. ከመቀጠር በሚገኝ ወርሀዊ ገቢ ላይ imposed on an employee un-
2) Akkaataa keewwata kana kee- der sub-article (1) of this Ar-
የሚጣ ለው የገቢ ግብር ተቀጣሪው
wwata xiqqaa 1 tiin gali qax- ticle for a month shall be cal-
በአንድ ወር ውስጥ በተቀበለውጠቅላላ
aramuudhaan ji’aan argamu culated by applying the rate
irratti gibirri galii buufamu qax- ወርሃዊ ገቢ ላይ በዚህ አዋጅ አንቀጽ 02
or rates of tax applicable to
aramaan ji’a tokko keessatti galii መሠረት ተፈፃሚ የሚሆነውን መጣኔ the employee under Article
waliigalaa argate irraa akkaataa መሠረት በማድረግ ይሰላል፡፡ 12 of this Proclamation to the
Labsii kana keewwata 12 tiin ta- 3) ተቀጣሪው በመቀጠር የሚገኘውን total employment income re-
arifa raawwatiinsa qabu bu’uura ገቢ ለማግኘት የሚያወጣው ማንኛውም
ceived by the employee for the
godhachuun ni shallagama. month.
ወጪ በተቀናሽ ሊያዝለት አይችልም፡፡
3) Qaxaramaan galii qaxaramuun
argatu argachuuf baasiin inni
baasu kamiyyuu akka hir’ifam-
aatti qabamuufii hin danda’u.
4) Raawwii gabatee kanaa fi Labsii 4) ለዚህ ሠንጠረዥና ለዚህ አዋጅ አንቀጽ 3) An employee shall not be al-
kana keewwata 79 tiif jecha ji’oo- &9 አፈፃፀም ሲባል፤ በነሐሴና በጳጉሜ lowed a deduction for any ex-
ta Hagayyaa fi Qaammee kaffal- penditure incurred in deriv-
ወራት የሚከፈለው የቅጥር ገቢ ተደምሮ
tiin galii qaxarriin argamu walitti ing employment income.
ida’amee akka miindaa ji’a tok- እንደ የአንድ ወር ደመወዝ ግብር
4) For the purposes of this
kootti gibirri itti kaffalama. ይከፈልበታል፡፡ Schedule and Article 79 of
5) Labsii kana tumaan keewwata 79 5) በአንድ ተቀጣሪ ላይ የዚህ አዋጅ this Proclamation, the em-
keewwata xiqqaa 1 qaxaramaa
አንቀጽ &9(1) ድንጋጌ ተፈፃሚ የተደረገ ployment income attributable
tokko irratti akka raawwatu kan
to the months of Nehassie and
taasifame yoo ta’e, galii qaxara- እንደሆነ በመቀጠር በተገኘው ገቢ ላይ
muun argame irratti gibirri qax- Pagumen shall be aggregated
ተቀጣሪው የከፈለው ታክስ የመጨረሻ
aramaan kaffale isa dhumaa ta’a. and treated as the employ-
ይሆናል፡፡ ቀጣሪው በአንቀጽ W3 ment income of a single calen-
Akkaataa Labsii kana keewwata
83 tiin qaxaraan gibira galii qax- መሠረት ከተቀጣሪው የሚፈለገውን dar month.
aramaa irraa barbaadamu hir’is- የገቢ ግብር ቀንሶ ያስቀረ እንደሆነ ግብሩ 5) If Article 79(1) applies to an
ee kan hambise yoo ta’e gibirri እንደተከፈለ ይቆጠራል፡፡ employee, the employment
akka kaffalametti fudhatama. income tax payable by the em-
ployee shall be a final tax on
12.Taarifa Galii Qaxaramuun Arga- 02. በመቀጠር በሚገኝ ገቢ ላይ ተፈፃሚ
the employment income of the
mu Irratti Raawwatamu የሚሆኑ መጣኔዎች employee and the tax shall be
Galii qaxaramuun argamu irratti gibi- ከመቀጠር በሚገኝ ገቢ ላይ ለሚጣለው ግብር discharged if the employer has
ra buufamuuf taarifni raawwatiinsa withheldtax from the income
ተፈፃሚ የሚሆነው መጣኔ የሚከተለው ነው፤
qabaatu kanneen armaan gadii ti: in accordance with Article 83
በየወሩ ከመቀጠር ከመቀጠር በሚገኝ
of this Proclamation.
Galiii qaxaramuun Taarifa galii qax- የሚገኝ ገቢ በብር ገቢ ላይ ተፈፃሚ
argamu ji’aan qar- aramuun argamu የሚሆን መጣኔ
shiidhaan irratti rawwatiinsa
12.Employment Income Tax Rates
qabaatu 0 –600 0% The rates of employment income
Hanga 600.00 %0 601-1,650 10% tax are:
601.00 - 1,650.00 % 10 1,651-3,200 15%
1,651.00 - 3,200.00 % 15 3,201-5,250 20% Employment Employment
3,201.00 - 5,250.00 % 20 Income (per Income Tax
5,251-7,800 25%
5,251.00 - 7,800.00 % 25 month) Birr Rate
7,801-10,900 30%
7,801.00 - 10,900.00 % 30 0 –600 0%
ከ 10,900 በላይ 35%
10,900.00 ol % 35 601-1,650 10%
1,651-3,200 15%
13. Galii Qaxaramuu Irraa Argamu 03. ከመቀጠር የሚገኝ ገቢ
3,201-5,250 20%
1) Keewwata kana keewwata 1) የዚህ አንቀጽ ንዑስ አ ን ቀ ጽ
5,251-7,800 25%
xiqqaa 2 fi 3 jalatti kan tumame (2)እና (3) ድንጋጌዎች እንደተጠበቁ
akkuma jirutti ta’ee, galiiwwan 7,801-10,900 30%
ሆነው፣ ከመቀጠ ር የሚገኙ ገቢዎች
qaxaramuu irraa argaman kan Over 10,900 35%
jedhaman kanneen armaan ga- ናቸው የሚባሉት የሚከተሉት ናቸው፡
dii ti: (ሀ) ሠራተኛው ካለፈው፣ አሁን ካለው 13. Employment Income
(a) Qaxaramichi qaxarrii yeroo ወይም ወደፊት ከሚመጣው 1) Subject to sub-rticles (2) and
darbee, kan yeroo ammaa fi (3) of this Article, employment
ቅጥር ጋር በተያያዘ የተቀበለው
kan gara fuula duraa wali- income means the following:
in wal qabatee miindaa, ደመወዝ፣ ምንዳ፣አበል፣ ጉርሻ፣
(a) salary, wages, an allow-
durgoo, kaffaltii dabalataa ኮሚሽን፣የመልካም ሥራ አፈፃፀም ance, bonus, commission,
(bonus), komishinii, kennaa ማበረታቻ ስጦታ ወይም ሌላ gratuity,or other re-
jajjabeessituu bu’aa raawwii
hojii gaarii yookiin kaffaltii የአገልግሎት ዋጋ ክፍያ፤ muneration received by
gatii tajaajilaa biroo fudhate; an employee in respect of a
past, current, or future em-
ployment;
(b) Qaxarrii yeroo darbee, kan (ለ) ያለፈን፣ የአሁኑን ወይም የወደፊትን (b) the value of fringe benefits
yeroo ammaa yookiin kan ቅጥር አስመልክቶ ሠራተኛው received by an employee in
gara fuula duraa ilaalchisee respect of a past,current,
የሚቀበለው የዓይነት ጥቅማ ጥቅም
gatii faayidaa akaakuudhaan or future employment;
argamu qaxaramichi fudhatu; ዋጋ፤
(c) an amount received by an
(c) Qaxaramichi hojii irraa yoo (ሐ) ተቀጣሪው ከሥራ ሲቀነስ፣ ሥራውን employee on termination
hir’ifamu, hojii yoo gadi dhi- ሲለቅ ወይም ሥራውን እንዲለቅ of employment, whether
isu yookiin hojii akka gadi
ለማግባባት የሚከፈል ገንዘብን ጨምሮ paid voluntarily,under an
dhiisu amansiisuuf kaffaltii
kaffalamu dabalatee saba- የሥራ ውል በመቋረጡ ምክንያት agreement, or as a result
ba waliigalteen hojii addaan of legal proceedings, in-
በፈቃደኝነት፣በስምምነት ወይም
citeef fedhiidhaan, walii- cluding any compensation
በዳኝነት ውሳኔ መሠረት የተቀበለው
galteedhaan yookiin bu’uura for redundancy or loss
murtii qaama murtii akka ማንኛውም የገንዘብ መጠን፤ of employment, or a golden
kennuuf aangoon kenna- 2) በመቀጠር የሚገኝ ገቢ ከግብር ነፃ handshake payment.
meefiitiin kaffaltii fudhate የተደረገን ገቢ አይጨምርም፡፡ 2) Employment income shall not
kamiyyuu; 3) ማንኛውም ቀጣሪ ተቀጣሪው መክፈል
include exempt income.
2) Galiin qaxaramuu irraa argamu 3) If an employer pays the em-
የሚኖርበትን ግብር ከተቀጣሪው ገቢ ላይ
galii gibira irraa bilisa taasifame ployment income tax payable
hin dabalatu. ሳይ ቀንስ ራሱ ለተቀጣሪው በሙሉ by an employee, in whole or
3) Qaxaraan kamiyyuu gibira qax- ወይም በከፊል የከፈለለት እንደሆነ፣ part, without withholding tax
aramaan kaffalamuu qabu galii በቀጣሪው የተከፈለው የግብር መጠን from the employment income
qaxaramaa irraa osoo hin hir’isiin of the employee, the amount
ተቀጣሪው ከመቀ ጠር ከሚያገኘው
ofuma isaatii qaxaramaaf guu-
of tax paid by the employer
tummaan yookiin gar-tokkee ግብር በሚከፈልበት የገን ዘብ መጠን
shall be included in the em-
isaa yoo kaffaleef; hangi gibiraa ላይ ተደምሮ ግብሩ ይሰላል፡፡
qaxaraadhaan kaffalame hanga
ployment income of the em-
maallaqaa qaxaramaan qaxarrii
4) የክልሉ ምክር ቤት ከደመወዝ ሌላ ployee.
irraa argatee gibirri itti kaffalamu በዓይነት የሚሰጡ ጥቅማ ጥቅሞች ዋጋ 4) The Council of regional gov-
irratti ida’amee gibirri shallagama. የሚወሰን በትንና ግብር የሚከፈልበትን ernment shall make Regu-
4) Manni Maree faayidaa qax- ሁኔታ አስመልክቶ ደንብ ያወጣል፡፡
lations for determining the
aramaan mindaadhaan ala value and taxation of fringe
akaakuudhaan argatu haala gatiin benefits.
itti murtaa’uu fi gibirri itti kaffala- ክፍል ሦስት
mu ilaachisee dambii ni baasa. ሠንጠረዥ "ለ" ከቤት ኪራይ የሚገኝ ገቢ Part Three
04. በቤት ኪራይ ገቢ ላይ ግብር ስለመጣል SCHEDULE ‘B’ INCOME FROM
Kutaa Sadii RENTAL OF BUILDINGS
1) ቤት በማከራየት ገቢ የሚያገኝ ሰው
Gabatee “B”, Galii Kiraa Manaa Irraa 14. Imposition of Rental Income
Argamu በዚህ አዋጅ አንቀጽ 05 በተመለከተው
Tax
14. Galii Kiraa Manaa Irratti Gibira መጣኔ ወይም መጣኔዎች መሠረት
1) Rental income tax shall be im-
Buusuu በእያንዳንዱ የግብር ዓመት የቤት posed for each tax year at the
1) Namni mana kireessuudhaan
ኪራይ ገቢ ግብር ይከፍላል፡፡ rate or rates specified in Article
galii argatu akkaataa Labsii
2) በግብር ዓመቱ አንድ ግብር ከፋይ 15 of this Proclamation on a
kana keewwata 15 tiin taarifa
kaa’ameen tokkoon tokkoo bara ከቤት ኪራይ በሚያገኘው ገቢ ላይ
person renting out a building
gibiraatti gibira galii kiraa ma- or buildings who has taxable
የሚከፈለው ግብር በዚህ አዋጅ
naa ni kaffala. rental income for the year.
አንቀጽ 05 ሥር የተመለከቱትን 2) the rental incometax payable
2) Kaffalaan gibiraa tokko bara
gibiraatti galii kiraa manaa ir- መጣኔዎች ግብር በሚከፈልበት by a taxpayer for a tax year
raa argatu irratti gibirri kaffalu ዓመታዊ ገቢ ላይ ተፈፃሚ በማድረግ shall be clculated by applying
akkaataa Labsii kana keewwata ይሰላል፡፡ the rate or rates of tax applica-
15 jalatti taarifa ibsameen galii ble to the taxpayerunder Arti-
waggaa gibirri itti kaffalamu cle 15 of this Proclamation to
irratti raawwachiisuun kan shal- the taxable rental income of
lagamu ta’a. the taxpayer for the year.
3) Gabateen kun akkaataa Labsii 3) ይህ ሠንጠረዥ በዚህ አዋጅ አንቀጽ 3) This Schedule shall not apply
kana keewwata 54 tiin galii gibir- to rental income subject to tax
$4 መሠረት የኪራይ ገቢ ግብር
ri galii kiraa itti kaffalamu irrat-
under Article 54.
ti raawwatiinsa hin qabaatu. ለሚከፈልበት ገቢ ተፈፃሚነት
አይኖረውም፡፡
15. Taarifa Gibira Galii Kiraa Manaa 15. Rental Income Tax Rates
1) Taarifni gibiraa galii kiraa manaa 1) The rate of rental income tax
dhaabbilee irratti raawwatiinsa 05. የኪራይ ገቢ ግብር መጣኔዎች applicable to a body is 30%.
qabu % 30 dha.
1) በድርጅቶች የኪራይ ገቢ ላይ ተፈፃሚ 2) The rates of rental income tax
2) Taarifni galii kiraa manaa na-
moota dhuunfaa irratti raawwa- የሚሆነው የግብር መጣኔ V% (ሰላሳ applicable to an individual are
tiinsa qabu kan armaan gadii በመቶ) ነው፡፡
ta’a: Taxable rental Rental Income
2) በግለሰቦች የኪራይ ገቢ ላይ ተፈፃሚ Income(per Tax Rate
Galiii kiraa manaa Taarifa galii kiraa የሚሆኑት መጣኔዎች የሚከተሉት year)
gibirri itti kaffala- manaa ናቸው፡፡ 0 - 7,200 0%
mu waggaadhaan 7,201-19,800 10%
ግብር የሚከፈልበት የኪራይ ገቢ
Hanga 7,200.00 %0 19,801-38,400 15%
የኪራይ ግ ብ ር
7,201.00 -19,800.00 % 10 38,401-63,000 20%
19,801.00 - % 15 ገቢ በዓመት መጣኔ
63,001-93,600 25%
38,400.00 0-7,200 0%
93,601-130,800 30%
38,401.00 - % 20 7,201-19,800 10%
63,000.00 Over 130,800 35%
19,801-38,400 15%
63,001.00 - % 25
38,401-63,000 20% 16. Taxable Rental House In-
93,600.00
93,601-130,800 % 30 63,001-93,600 25% come
130,800.00 ol % 35 93,601-130,800 30% 1) The taxable rental income
ከ130,800 በላይ 35% of a taxpayerfor a tax year is
16. Galii Kiraa Manaa Gibirri Itti thegross amount of income
Kaffalamu derived by the taxpayer from
1) Galii kiraa manaa waggaa kees- 06. ግብር የሚከፈልበት የቤት ኪራይ ገቢ
the rental of a building for
satti kaffalaa gibiraa tokkoon 1) የአንድ ግብር ከፋይ ግብር የሚከፈልበት
gibirri itti kaffalamu jedhamu the year reduced by the total
kaffalaan gibiraa bara gibiraa የግብር ዓመቱ የኪራይ ገቢ ነው amount of deductions al-
keessatti mana kireessuudhaan የሚባለው ግብር ከፋዩ በግብር ዓመቱ lowed to the taxpayer for the
galii waliigalaa argate irraa baa- year.
ውስጥ ቤት በማከራየት ካገኘው ጠቅላላ
siin waliigalaa kaffalaa gibiraaf
2) Subject to sub-articles (3)
heyyamame irraa hir’ifamee galii ዓመታዊ ገቢ ላይ ለግብር ከፋዩ
hafu dha. and (4) of this Article, the
የተፈቀደው ጠቅላላ ወጪ ተቀናሽ
2) Keewwata kana keewwata xiqqaa gross amount of income de-
3 fi 4 jalatti kan tumame akku- ተደርጎ የሚቀረው ገቢ ነው፡፡ rived by a taxpayer from the
ma jirutti ta’ee, kaffalaan gibi- 2) የዚህ አንቀጽ ንዑስ አንቀጽ (3) እና (4) rental of a building for a tax
raa tokko waggaa keessatti mana
እንደተጠበቁ ሆነው፣ አንድ ግብር year shall include the fol-
kireessuun galiin waliigalaa ar-
gatu kanneen armaan gadii ni ከፋይ በግብር ዓመቱ ቤት በማከራየት lowing
dabalata: (a) all amounts derived by
የሚያገኘው ጠቅላላ ገቢ የ ሚ ከ ተ ሉ ት ን
(a) Daballii gatii kiraa yookiin the tax payer during
kaffaltiiwwan walfakkaatan ይጨምራል፡፡
the year under the lease
biroo dabalatee akkaataa (ሀ) የኪራይ ዋጋ ጭማሪን ወይም agreement, including any
waliigaltee kiraatiin hanga
galii waliigalaa kamiyyuu kaf- ተመሳሳይክፍያዎችን ጨምሮ፣ lease premium or similar
falaan gibiraa waggaa keessat- በኪራይ ውሉ መሠ ረት ግብር ከፋዩ amount;
ti argatu;
በዓመቱ የሚያገኘው ማናቸውም
(b) all payments made by the
(b) Bu’uura waliigaltee kiraatiin lessee during the year
kireeffataan kireessaa bak- የገንዘብ መጠን፤
on behalf of the less or
ka bu’uun bara gibiraa sana (ለ) በኪራይ ውሉ መሠረት ተከራዩ
keessatti kaffaltii inni qaama according to the lease
biroof kaffalu; አከራዩንበመወከል በግብር ዓመቱ agreement;
ለሌሎች የሚከፍ ላቸው ክፍያዎች፤
(c) Kaffalaan gibiraa miidhaa (ሐ) ግብር ከፋዩ ጉዳቱን ለማስተካከል (c) the amount of any bond,se-
mana irra gahe sirreessuuf ያልተጠቀመበት እና በቤቱ ላይ curity,orsimilar amount
kan itti hin fayyadamnee fi that, during the year, the
ለሚደርሰው ጉዳት ማስተካከያ
miidhaa manicha irra gahu taxpayer is entitled to re-
sirreessuuf akka ooluuf kan ይሆን ዘንድ የያዘው እና በግብ tain as a result of damage
qabatee fi bara gibirichaatti ር ዓመቱ ለግብር ከፋዩ ገቢ to the building and that has
boondii yookiin wabummaa የተደረገው ማንኛውም ቦንድ፣ not been used by the tax
yookiin hanga maallaqaa wal payer in repairing the dam-
ዋስትና ወይም ተመሳሳይ የገንዘብ
fakkaatu kaffalaa gibiraatiif age to the building;
galii ta’e; መጠን፤
(d) the value of any renovation
(d) Kaffaltii kiraa manaa kaf- (መ) ለታክስ ከፋዩ ከሚከፈለው ኪራይ or improvement made un-
falaa gibiraaf kaffalamutti በተጨማሪ በኪራዩ ውል መሠረት der the lease agreement to
dabalataan bu’uura walii- the building when the cost
ተከራዩ ራሱ ለቤቱ እድሳት
galtee kiraatiin kireeffataan
was borne by the lessee in
ofii isaatiin suphaa yookiin ወይም ማሻሻያ የሚያወጣው
addition to the rent payable
fooyyessa manichaatiif maal- ገንዘብ፤
to the taxpayer.
laqa inni baasii godhu. 3) ግብር ከፋዩ ቤቱን ያከራየው ከዕቃዎች 3) If a taxpayer leases a furnished
3) Kaffalaan gibiraa manicha kan
kireesse meeshaalee waliin yoo ጋር በሚሆንበትጊዜ፣ ያገኘው ጠቅላላ building, the gross amount of
ta’e, galiin waliigalaa kaffalaan ገቢ ከዕቃዎቹ የተገኘውን የኪራይ income derived by the taxpay-
gibiraa argate galii kiraa mee- er from the lease of the build-
ገቢም ያጠቃልላል፡፡
shaa irra argames ni hammata. ing shall include any amount
4) ግብር ከፋዩ ቤት በማከራየት attributable to the lease of the
4) Galiin waliigalaa kaffalaan gibi-
raa mana kireessuun argatu galii የሚያገኘው ጠቅላላ ገቢ ከገቢ ግብር furniture or equipment.
gibira irraa bilisa ta’e hin daba- ነፃ የሆነን ገቢ አይጨምርም፡፡ 4) The gross amount of income
latu. 5) በአንድ የግብር ዓመት የሂሳብ መዝገብ
derived bya taxpayer from the
5) Kaffalaan gibiraa galmee her- lease of a building shall not in-
የመያዝ ግዴታ የሌለበት ግብር ከፋይ
regaa qabachuuf dirqama hin clude exempt income.
ግብር የሚከፈልበት ገቢ በሚሰላበት 5) In computing the taxable rent-
qabne bara gibiraa tokko kees-
satti galii gibirri itti kaffalamu ጊዜ የሚከተሉት ወጪዎች በተቀናሽ al income for a tax year of a
yeroo shallagamutti baasiiwwan ይያዛሉ፡- taxpayer who does not main-
armaan gadii akka hir’ifamaat- (ሀ) ታክስን ሳይጨምር ለመሬቱ
tain books of account, ade-
ti qabamu: duction shall be allowed for
ወይም ከተከራየው ቤት
(a) Taaksii osoo hin dabalatiin la- the following amounts:
fichaaf yookiin mana kireeffame ጋር በተገናኘ ግብር ከፋዩ (a) any fees and charges, but
waliin walqabatee kaffalaan ለመንግሥት ወይም ለከተማ not tax levied by a State or
gibiraa mootummaf yookiin City Administration in re-
አስተዳደር በግብር ዓመቱ ውስጥ
bulchiinsa magaalaaf bara gibi- spect of the land or build-
raachaa keessatti kaffaltiiwwan የከፈላቸው ክፍያዎች፤
ing leased and paid by the
kaffale; (ለ) ለቤቶች፣ ለቤት ዕቃና taxpayer during the year;
(b) Mana yookiin mi’aa fi meeshaa መሣሪያ ማደሻ፣መጠገኛና (b) an amount equal to fifty
manaa haaromsuuf, suphaaf, percent (50%)of the gross
ለእርጅና መተኪያ የሚሆን
hir’ifama dullumaaf kan ta’u rental income derived by
maallaqa waliigalaa kiraa ma- ከቤት፣ ከቤት ዕቃ እና ከመሳሪያ
the taxpayer for the year as
naa, mi’a manaa fi meeshaa irraa ኪራይ ከሚገኘው ጠቅላላ ገንዘብ
an allowance for the repair,
argate keessaa % 50. ላይ ሃምሳ በመቶ፤ maintenance and deprecia-
6) Tumaan keewwata kana keew-
6) የዚህ አ ን ቀ ጽ tion of the building, furni-
wata xiqqaa 5 akkaataa Labsii
ንዑስ አንቀጽ (5) ድንጋጌ ture, and equipment.
kanaatiin kaffaltoota gibiraa
6) The provisions of sub-article 5
galmee herregaa qabachuuf በማናቸውም ምክንያት በዚህ አዋጅ
dirqama qaban irratti sababa
of this Article shall not be appli-
መሠረት የሂሣብ መዝገብ የመያዝ
kamiiniyyuu raawwatiinsa hin cable for taxpayers who are re-
qabaatu.
ግዴታ ላለባቸው ግብር ከፋዮች quired to maintain books of ac-
ተፈፃሚ ሊሆን አይችልም፡፡ count under this Proclamation,
for any reason what so ever.
7) Kaffalaan gibiraa galmee her- 7) የሂሳብ መዝገብ የሚይዝ ግብር ከፋይ 7) In computing the taxable rent-
regaa qabatu bara gibirichaatti al income for a tax year of a
በግብር ዓመቱ ግብር የሚከፈልበት
galii gibirri itti kaffalamu yom- taxpayer who maintains books
muu shallagamu baasii galii ገቢ በሚሰላበት ጊዜ ገቢውን ለማግኘት of account a deduction shall
kana argachuuf bahee fi baasii የወጣና በግብር ከፋዩ የተከፈለ አስፈላጊ be allowed for any expendi-
barbaachisaa kaffalaa gibirati- tures to the extent necessarily
in kaffalame kan hir’ifamu ta’ee; የሆነ ወጪ ተቀናሽ የሚደረግ ሲሆን፣ incurred by the taxpayer in
baasiin kunis kanneen armaan ይህም ወጪ የሚከተሉትን ይጨምራል፡ deriving rental income and
gadii ni dabalata: paid during the year includ-
(ሀ) ቤቱ ያረፈበት መሬት ኪራይ፤
(a) Kiraa lafaa bakka manichi ing:
irra qubate; (ለ) የጥገና ወጪ፤ (a) The cost of the lease of land
(b) Baasii suphaa; (ሐ) የቤቱ፣ የቤት ዕቃዎችና የመሣሪያዎች
on which the building is
(c) Hir’ifama dulluma man- situated;
ichaa, mi’ootaa fi meeshaaw- የእርጅና ቅናሽ፤ (b) Repairs and maintenance;
wan manaa; (መ) ወለድና የመድን አረቦን፤ (c) depreciation of the building,
(d) Dhalaa fi araboonii inshu- furniture and equipment;
raansii; (ሠ) ታክስን ሳይጨምር ለመሬቱ ወይም (d) Interest and insurance pre-
(e) Taaksii osoo hin dabalatiin ከተከራየው ቤት ጋር በተገናኘ ግብር miums; and
lafichaaf yookiin mana kireef- (e) Fees and charges, but not
ከፋዩ ለመንግሥት ወይም ለከተማ
fame waliin walqabatee kaf- tax,levied by aregion or
falaan gibiraa kaffaltiiwwan አስተዳደር የከፈላቸው ክፍያዎች፤ City Administration in re-
mootummaa yookiin bulchi- spect of the land or build-
insa magaalaatiif kaffale; ing leased.
07. የተከራይ አከራዮች
17. Kireeffatee Kireessaa 1) የተከራይ አከራይ በግብር 17. Sub-leases
1) Kirreeffatee kireessan bara gibi- 1) The taxable rental income of
ዓመቱ ያገኘው ግብር
raa tokko keessatti galii gibir- a sub-lesser of a building for
ri itti kaffalamu argateera kan የሚከፈልበት ገቢ ነው የሚባለው a tax year shall be the differ-
jedhamu kireeffatee kireessaan የተከራይ አከራዩ በግብር
ence between the total rent-
bara gibiraa keessatti galii wali- al income received by the
igalaa kiraa irraa argatu keessaa ዓመቱ ከተቀበ ለው ጠቅላላ የኪራይ sub-lesser during the year
kiraa kireessaa muummeedhaaf ገቢ ላይ ለዋናው አከራይ የሚከፍለው and the total rental income
kaffalamu akkasumas baasiiw- paid to the lesser of the build-
wan barbaachisoo biroo galicha ኪራይ እንዲሁም ገቢውን ለማግኘት ing plus other expenses to the
argachuuf baase erga hir’ifamee ያወጣቸው ሌሎች አስፈላጊ ወጪዎች extent necessarily incurred
booda maallaqa hafu dha. by the sublesser to generate
ከተቀነሱ በኋላ የሚቀረው ገንዘብ ነው
2) Abbaan qabeenyaa manaa the income.
kireeffataan akka mana kirreef- 2) ተከራይ የተከራየውን ቤት መልሶ 2) The owner of a building who
fate deebisee kireessu heeyyamu, እንዲያከራይ የሚፈቅድ የቤት ባለቤት allows a lessee to sub-lease
kireeffataan gibira galii kiraa the building shall be liable
osoo hin kaffalin yoo hafe bak- ተከራዩ ግብሩን ሳይከፍል ቢቀር for the rental income tax pay-
ka isaa bu’ee gibiricha kaffaluuf ስለእርሱ ሆኖ ግብሩን የመክፈል ableby the lessee if the lessee
dirqama ni qabaata. fails to pay the tax.
ኃላፊነት ይኖርበታል፡፡
18. Mana Haaraa Kireeffamu Beeksisuu 18. New Rental Building Notifi-
1) Manni kireeffamuuf ijaaramu 08. የሚከራይ አዲስ ቤትን ስለማሳወቅ
cation
akkuma ijaaramee xumura- 1) At the earlier of the time con-
meen yookiin kireeffameen la- 1) ለኪራይ የሚሰራ ቤት ተሰርቶ እንዳለቀ struction of a rental building
maanuu keessaa yeroo dursutti ወይም ቤቱ እንደተከራየ፣ ከሁለቱ is completed or when the
abbaan manichaa fi konteraak- building is rented, the own-
terri manicha ijaare ijaarsi man- በሚቀድመው ጊዜ የቤቱ ባለቤትና erof the building and the
ichaa xumuramuu isaa yookiin የቤቱ ሥራ ተቋራጭ የቤቱ ግንባታ builder shall notify the ke-
kireeffamuu isaa galii kiraa ir- bele administration or local
የተጠናቀቀ ወይም የተከራየ መሆኑን
raa argamu irratti maqaa nama administration in which the
gibira kaffaluu qabuu, teessoo fi ከቤቱ ኪራይ በሚገኘው ገቢ ላይ building is located about the
lakkoofsa eenyummeessaa kaf- የሚፈለገውን ግብር መክፈል ያለበትን completion and the name,
falaa gibiraa, bulchiinsa gandaa address, and TIN of the per-
yookiin bulchiinsa naannawaa ሰው ስም፣አድራሻና የታክስ ከፋይ son liable for rental income
manichi itti argamutti beeksi- መለያ ቁጥር፣ቤቱ ለሚገኝበት የቀበሌ tax with respect to the build-
suuf dirqama qabu. ing.
አስተዳደር ወይም የአካባቢ አስተዳደር
ማሳወቅ አለባቸው፡፡
2) Bulchiinsi gandichaa fi bulchi- 2) የቀበሌው አስተዳደር እና የአካባቢው 2) The Kebele Administration
insi naannawaa bu’uura beeksi- አስተዳደር በማስታወቂያው መሠረት or Local Administration shall
sa kanaatiin ragaa argate Abbaa communicate the informa-
የተገኘውን መረጃ ለባለሥልጣኑ
Taayitichaatiif beeksisuu qabu. tion contained in the notifi-
መግለጽ አለባቸው፡፡
cation to the Authority.
Kutaa Afur
Gabatee “C”, Galii Hojii Daldala Ir- ክፍል አራት Part Four
raa Argamu
ሠንጠረዥ “ሐ” ከንግድ ሥራ የሚገኝ ገቢ Schedule ‘C’ Income From Business
19. Galii Hojii Daldalaa Irratti Gibi-
09. በንግድ ሥራ ገቢ ላይ ግብርን ስለመጣል 19. Imposition of Business In-
ra Buusuu
1) Kutaa kana keessatti kan tuma- come Tax
1) በዚህ ክፍል የተደነገገው እንደተጠበቀ
me akkuma jirutti ta’ee, bara 1) Subject to provisions of this
ሆኖ፤ በግብር ዓመቱ ግብር
gibiraa tokko keessatti namni Part, business income tax
galii gibirri itti kaffalamu argatu, የሚከፈልበት ገቢ ያለው ሰው shall be imposed for each
tokkoon tokkoo bara gibiraatiif በእያንዳንዱ የግብር ዓመት በዚህ አዋጅ tax year at the rate or rates
akkaataa Labsii kana keewwa- አንቀጽ ! በተመለከተው መጣኔ ወይም specified in Article 20 of this
ta 20 tiin taarifa tarreeffameen መጣኔዎች መሠረት የንግድ ሥራ ገቢ
Proclamation on a person
gibira galii hojii daldalaa ni kaf- conducting business that has
ግብር ይከፍላል፡፡
fala. taxable income for the year.
2) Gibirri galii hojii daldalaa kaffa- 2) አንድ ግብር ከፋይ በአንድ የግብር 2) The business income tax pay-
laan gibiraa bara gibiraa tokko ዓመት የሚከፍለው የንግድ ሥራ ገቢ able by a taxpayer for a tax
keessatti kaffalu kan shallagamu ግብር የሚሰላው በዚህ አዋጅ አንቀጽ year shall be calculated by
taarifa Labsii kana keewwata 20 applying the rate or rates of
! የተመለከተው መጣኔ ወይም
jalatti ibsame galii waggaa kaf- tax applicable to the tax pay-
falaa gibira gibirri itti kaffalamu መጣኔዎች በግብር ከፋዩ የግብር ዓመት
er under Article 20 of this
irratti raawwatiinsa akka qa- ግብር የሚከፈልበት ገቢ ላይ ተፈፃሚ
Proclamation to the taxable
baatu taasisuudhaani. እንዲሆኑ በማድረግ ነው፡፡ incomeof the taxpayer for the
20. Taarifa Gibira Galii Hojii Daldalaa year.
1) Taarfni gibira galii hojii dalda- !. በንግድ ሥራ ገቢ ላይ ተፈፃሚ የሚሆኑ
laa dhaabbilee irratti raawwati- መጣኔዎች
20. Business Income Tax Rates
insa qabu % 30 dha. 1) The rate of business income
1) በድርጅት ላይ ተፈፃሚ የሚሆነው
2) Taarifni gibira galii hojii dal- tax applicable to a body is
የንግድ ሥራ ገቢ የግብር መጣኔ ሰላሳ [30%].
dalaa nama dhuunfaa irratti
raawwatiinsa qabaatu kanneen በመቶ (V%) ነው፡፡ 2) The rates of business income
armaan gadii ta’a: 2) በግለሰብ ላይ ተፈፃሚ የሚሆኑት tax applicable to an individual
የንግድ ሥራ ገቢ ግብር መጣኔዎች are:axable Business
Galiii hojii daldalaa irraa T a a r i - Income (per Business In-
የሚከተሉት ናቸው፡፡
argamu kan gibirri itti kaffa gibira
year) Birr come
alamu waggaadhaan galii hoji ግብር የሚከፈልበት የኪራይ ገቢ
daldalaa T a x
የኪራይ ገቢ ግብር
Hanga 7,200.00 %0 Rate
በዓመት መጣኔ
7,201.00 - 19,800.00 % 10 0 - 7,200 0%
0-7,200 0% 7,201-19,800 10%
19,801.00 - 38,400.00 % 15
38,401.00 - 63,000.00 % 20 7,201-19,800 10% 19,801-38,400 15%
63,001.00 - 93,600.00 % 25 19,801-38,400 15% 38,401-63,000 20%
93,601.00 - 130,800.00 % 30 38,401-63,000 20% 63,001-93,600 25%
130,800.00 ol % 35 63,001-93,600 25% 93,601-130,800 30%
93,601-130,800 30% Over 130,800 35%
ከ130,800 በላይ 35%
Labsii Lak. 202/2009 Fuula 20 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ @ Proclamation No. 202/2017 Page 20
3) Keewwata kana keewwata 3) የዚህ አንቀጽ ንዑስ አንቀጽ (1) ድንጋጌ 3) Notwithstanding sub-article
xiqqaa 1 jalatti kan tumame ji- ቢኖርም ጥቃቅን ኢንተርፕራይዞች (1)of this Article Micro En-
raatuyyuu, interpiraayizoonni terprises shall pay income tax
ግብር የሚከ ፍሉት በዚህ አንቀጽ
xixiqqaan gibira kan kaffalan in accordancewith rates pre-
bu’uura taarifa keewwata kana ንዑስ አንቀጽ (2) ሥር በተመለከቱት
scribed under sub-article (2)
keewwata xiqqaa 2 jalatti tuma- መጣኔዎች መሠረት ይሆናል፡፡
of this Article.
meen ta’a. 4) ለዚህ አንቀጽ አፈፃፀም“ ጥቃቅን 4) For the purpose of this Arti-
4) Raawwii keewwata kanaatiif
ኢንተርፕ ራይዞች” የሚለው የኦሮሚያ cle “Micro Enterprises” shall
“Interpiraayizoota Xixiqqaa”
kan jedhu Dambii Deeggar- ጥቃቂንና አነስተኛ ኢንተርፕራይዞችን have the meaning provided
sa Misooma Interpiraayizoota ለመደገፍ በወጣ ው ደንብ ቁጥር
under the oromia regional
Maayikiroo fi Xixiqqaa Naan- government Regulations No.
)V9/፪ሺ4 የተሰጠውን ትርጉም ይይዛል፡፡
noo Oromiyaa Lakk. 139/2004 139/2004 issued to provide in-
tiin kennameef ni qabaata. sentive for small enterprise
!1. ግብር የሚከፈልበት የንግድ ሥራ ገቢ
21. Galii Hojii Daldalaa Gibirri Itti 1) የአንድ ግብር ከፋይ ግብር የሚከፈልበት 21. Taxable Business Income
Kaffalamu
ዓመታዊ የንግድ ሥራ ገቢ ነው
1) The taxable business income of
1) Galii hojii daldalaa waggaa kaf- a tax payer for a tax yearshall
falaa gibiraa gibirri itti kaffal- የሚባለው ከንግድ ሥራ ከተገኘ ጠቅላላ
be the total business income
amu kan jedhamu galii walii- የግብር ዓመቱ ገቢ ላይ ለግብር ከፋዩ of the taxpayer for theyear re-
galaa kaffalaan gibiraa waggaa የተፈቀዱት ወጪዎች ተቀናሽ ከተደረጉ duced by the total deductions
keessatti hojii daldalaatiin argate allowed to the taxpayer for the
በኋላ የሚገ ኘው የገቢ መጠን ነው፡፡
irraa baasiin waliigalaa kaffalaa year.
gibiraaf heyyamame hir’ifamee 2) በዚህ አዋጅ ሌሎች ድንጋጌዎች፣
2) The taxable business income
hanga galii argamu dha. የክልሉ ምክር ቤት በሚያወጣቸው
of a taxpayer for a tax year-
2) Tumaalee Labsii kanaa, dambii ደንቦች እና ባለሥልጣኑ በሚያወጣቸው
manni maree baasuu fi qajeelfa- shall be determined in accor-
ma Abbaan Taayitichaa baasu
መመሪያዎች የተመለከቱት እንደተጠበቁ dance with the profit and loss,
akkuma jirutti ta’ee, galiin kaf- ሆነው፣ የአንድ ግብር ከፋይ ግብር or income statement, of the
falaan gibiraa waggaa keessat- የሚከፈልበት የግብር ዓመቱ ገቢ taxpayer for the year prepared
ti gibira itti kaffalu kan mur- የሚወሰነው ግብር ከፋዩ በፋይናንስ
in accordance with the finan-
taa’u kaffalaan gibiraa bu’uura cial reporting standards, sub-
ሪፖርት አቀራረብ ደረጃዎች መሠረት
sadarkaalee dhiyeessa gabaasa ject toother provisions of this
faayinaansii hordofuutiin ibsa በሚያዘጋጀው የትርፍና ኪሳራ ወይም Proclamation, Regulations
bu’aa fi kasaaraa yookiin ibsa የገቢ መግለጫ ላይ በመመስረት issued by the Council of re-
galii inni qopheessu irratti hun- ይሆናል፡፡ gonal government,and Direc-
daa’uun ta’a. tives issued by the Autority.
22. Galii Hojii Daldalaa !2. የንግድ ሥራ ገቢ

22. Business Income
1) Tumaaleen Labsii kanaa ak- 1) የዚህ አዋጅ ሌሎች ድንጋጌዎች
1) Subject to other provisions of
kuma eegamanitti ta’ee, bara እንደተጠበቁ ሆነው፤ በአንድ የግብር this Proclamation, the busi-
gibiraa tokko keessatti galiin
ዓመት የአንድ የን ግድ ሥራ ገቢ ግብር ness income of a taxpayer for
hojii daldalaa kaffalaa gibiraa
kanneen armaan gadiitti tar- ከፋይ የንግድ ሥራ ገቢ የሚከተሉትን a tax year shall include the
reeffaman ni dabalata: ይጨምራል፡-
following:
(a) Galii qaxaramuu irraa ar- (a) the gross amounts derived
(ሀ) ከመቀጠር የሚገኝ ገቢን
gamu osoo hin dabalatiin by the taxpayer during the
ሳይጨምር ግብር ከ ፋ ዩ year from the conduct of
kaffalaan gibiraa meeshaalee
gurguruu fi jijjiiruun akkasu- ዕቃዎችን በማስተላለፍ እንዲሁም a business, including the
mas tajaajila kennuun hanga አገልግሎቶችን በመስጠት gross proceeds from the
mallaqaa argatu dabalatee የሚያገኘውን የገንዘብ መጠን disposal of trading stock
hanga mallaqaa waliigalaa and thegross fees for the
ጨምሮ በግብር ዓመቱ ከንግድ ሥራ
hojii daldalaatiin bara gibi- provision of services (other
raa keessatti argate; ያገኘው ጠቅላላ ገንዘብ መጠን፤
than employment income);
Labsii Lak. 202/2009 Fuula 21 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ @1 Proclamation No. 202/2017 Page 21
(b) Meeshaa daldalaaf oolu osoo (ለ) ለንግድ የሚውል ዕቃን ሳይጨምር (b) a gain on disposal of a busi-
hin dabalatiin,bara gibiraa በግብር ዓ መ ቱ የንግድ ness asset (other than trad-
keessatti hanga maallaqaa ing stock) made by the tax-
ሥራ ሀብትን በማስተላለፍ የሚገኝ
qabeenya hojii daldalaa da- payer during the tax year;
barsuun argate; የገንዘብ መጠን፤
(c) any other amount included
(c) Bu’uura Labsii kanaatiin han- (ሐ) በዚህ አዋጅ መሠረት ለግብር ዓመቱ
in business income of the
ga maallaqaa biroo kamiyyuu የግብር ከፋዩ ገቢ ተደርጎ የሚወሰድ
taxpayer for the tax year
bara gibiraatiif galii kaffalaa ሌላ ማንኛውም የገንዘብ መጠን፤ under this Proclamation.
gibiraa ta’ee fudhatamu. 2) ከንግድ ሥራ የሚገኝ ገቢ ከገቢ ግብር 2) Business income shall not in-
2) Galiin hojii daldalaa irraa arga-
mu galii gibira irraa bilisa ta’e
ነፃ የተደረገን ገቢ አይጨምርም፡፡ clude an amount that is ex-
hin dabalatu. 3) የዚህ አንቀጽ ንዑስ አንቀጽ (4) ድንጋጌ empt income.
3) Keewwata kana keewwata xiqqaa እንደተጠበቀ ሆኖ፣ በዚህ አንቀጽ ንዑስ 3) Subject to subarticle (4) of this
4 jalatti kan tumame akkuma አንቀጽ (1)(ለ) መሠረት በንግድ ሥራ
Article,the gain on disposal
jirutti ta’ee, akkaataa keewwa- of a business asset included
ገቢ ውስጥ የሚካተተው የንግድ ሥራ
ta kana keewwata xiqqaa 1 (b) in business income under
ሀብትን በማስተላለፍ የሚገኝ ገቢ
tiin galii hojii daldalaa keessatti sub-article (1)(b) of this Ar-
ከንግድ ሥራ ሀብቱ የ መዝገብ ዋጋ
haammatamu galiin qabeenya ticle is the amount by which
hojii daldalaa dabarsuun arga- በላይ የሆነው የንግድ ሥራ ሀብቱ theconsideration for the dis-
mu gatii galmee bu’aa qulqulluu በሚተላለፍበት ጊዜ ከተላለፈው posal of theasset exceeds the
qabeenya hojii daldalichaatiin ሀብት የተገኘው ገቢ ነው፡፡ net book value of the asset at
oli ta’e qabeenyi hojii daldalichaa 4) አንድ የንግድ ሥራ ሀብት በዚህ አዋጅ the time of disposal.
yeroo darbu galii qabeenya darbe 4) If a business asset is a taxable
አንቀጽ $5 መሠረት ግብር የሚከፈልበት
irraa argamudha. asset under Article 55 of this
4) Qabeenyi hojii daldalaa tokko ak- ከሆነ፡-
Proclamation:
kaataa Labsii kana keewwata 55 tiin (ሀ) በዚህ አንቀጽ ንዑስ አንቀጽ (1)(ለ)
(a) the gain on disposal of the
gibirri kan itti kaffalamu yoo ta’e: መሠረት በንግድ ሥራ ገቢ ውስጥ
(a) Akkaataa keewwata kana keew- asset included in business
የሚካ ተተውን የንግድ ሥራ ሀብትን income under sub-article
wata xiqqaa 1(b) tiin qabeenya
hojii daldalaa galii hojii daldalaa
በማስተ ላለፍ የሚገኘውን ገቢ (1)(b) of this Article is the
keessatti hammatamu dabarsu- ለንግድ ሥራውሀብ ት የተደረገው amount (if any) by which
un galiin argamu baasii qabeen- ወጪ ከንግድ ሥራው ሀብ ት the cost of the asset exceeds
ya hojii daldalichaatiif taasifame የተጣራ የመዝገብ ዋጋ የሚበልጠው the net book value of the
hanga maallaqaa gatii galmee የገንዘብ መጠን ሲሆን፤ asset at the time of dispos-
bu’aa qulqulluu qabeenya hojii
(ለ) ከወጪው በላይ በሚገኘው ጥቅም
al; and
daldalichaa kan caalu yoo ta’u; (b) any gain above cost is tax-
(b) Bu’aa baasii ol argamu irratti ak- ላይ በአንቀጽ $5 መሠረት ግብር
able under Article 55.
kaataa Labsii kana keewwata 55 ይከፈልበታል፡፡
tiin gibirri itti kaffalama. 23. Deductible Expenditures
!3. ተቀናሽ የሚደረጉ ወጪዎች 1) Subject to provisions of this
23. Baasiiwwan Hir’ifaman Proclamation, in determining
1) የዚሀ አዋጅ ድንጋጌዎች እንደተጠበቁ
1) Tumaaleen Labsii kanaa akkuma
ሆነው፣ በግብር ዓመቱ የግብር ከፋዩን the taxable income of a tax-
eegamanitti ta’ee, bara gibiraatti
ግብር የሚከፈልበት ገቢ ለመወሰን payer for a tax year, the deduc-
galii kaffalaan gibiraa gibira itti
kaffalu murteessuuf baasiiwwan በተቀናሽ የሚያዙት ወጪዎች
tions allowed to a taxpayer
akka hir’ifamatti kanneen ar- shall include the following:
የሚከተሉትን ይጨምራሉ፡-
maan gadii ni dabalatu: (a) Any expenditure to the ex-
(ሀ) በንግድ ሥራው ገቢው ውስጥ
(a) Galii hojii daldalichaa kees- tent necessarily incurred
የተካተቱትን ገቢዎች ለማግኘት፣ bythe taxpayer during
satti galiiwwan hammataman
argachuuf, hojii daldalichaaf ለንግዱ ሥ ራ ዋስትና ለመስጠትና the year in deriving,se-
wabummaa kennuu fi hojii የንግድ ሥራውን ለማስቀጠል curing,and maintaining
daldalichaa itti fufsiisuuf baa- በግብር ከፋዩ በግብር ዓመቱ ውስጥ amounts included in busi-
siiwwan barbaachisoo bara የተደረጉ አስፈላጊ የሆኑ ወጪዎች፤ ness income;
gibiraa keessatti kaffalaa gibi-
raatiin taasifaman;
(b) Akkaataa sadarkaalee gabaa- (ለ) በፋይናንስ ሪፖርት አቀራረብ (b) The cost of trading stock
sa faayinaansiitiin kan shall- disposed of by the taxpayer
ደረጃዎች በተመለከተው መሠረት
agame bara gibiraa keessatti during the year as deter-
baasii meeshaa daldalaa gur- የተሠላ በግብር ዓመቱ በግብር ከፋዩ
gurameef kaffalaa gibiraatiin mined in accordance with
ለተሸጠ የንግድ ዕቃ የወጣ ወጪ፤
bahe; the financial reporting
(c) Akkaataa Labsii kana keew- (ሐ) በዚህ አዋጅ አንቀጽ !6 በሚወሰነው standards;
wata 26tiin murtaa’uun galii መሠረት የንግድ ሥራ ገቢን (c) The total amount by which
hojii daladaala argachuuf the depreciable assets and
ለማግኘት ሥራ ላይ የዋሉ
qabeenya hojii irra oolan
gatiin isaanii hir’atuu fi qa- ዋጋቸው የሚቀንስ ሀብቶች እና business intangibles of the
beenya hojii daldala kiliyaa taxpayer have declined in
ግዙፋዊ ሀልዎት ለሌላቸው የንግድ
(intanjable property) hir’ifa- value during the year from
ma dullumaa waliigalaa bara ሥራ ሀብቶች በግብር ዓመቱ
use in deriving business in-
gibiraa keessatti herregamu; የሚታሰበው ጠቅላላ የእርጅና ቅናሽ፣ come as determined under
(d) Kaffalaan gibiraa bara gibir-
ichaatti meeshaa daldaalaa (መ) ግብር ከፋዩ የንግድ ዕቃን ሳይጨምር Article 26 of this Proclama-
osoo hin dabalatiin kisaaraa በግብር ዓመቱ የንግድ ሥ ራ tion;
qabeenyaawwan hojii dalda-
ሀብትን ሲያስተላልፍ የሚገጥመው
(d) A loss on disposal of a busi-
laa gurguruudhaan yookiin ness asset (other than trad-
jijiiruudhaan isa mudatu; ኪሳራ፣
ing stock) disposed of by
(e) Bara gibirichaatiif akkaataa (ሠ) ለግብር ዓመቱ በዚህ አዋጅ
Labsii kanaatiin kaffalaa the taxpayer during the
gibiraatiif baasiiwwan biroo መሠረትለግብር ከፋዩ በተቀናሽነት year;
kamiyyuu akka hir’ifamaatti የሚፈቀድ ሌላ ማናቸውም ወጪ፣ (e) Any other amount allowed
eeyyamamuuf. as adeduction to the tax-
2) ግብር የሚከፈልበት ሀብት ዋጋው
2) Qabeenyi gibirri itti kaffala- payer under this Proclama-
mu qabeenya gatiin isaa hir’atu የሚቀንስሀብት ካልሆነ በስተቀር፣ ግብር
yoo ta’e malee, kasaaraa yeroo tion for the year.
የሚከፈልበት ሀብት በሚተላለፍበት ጊዜ
qabeenyi gibirri itti kaffalamu 2) Article 55 of this Proclama-
darbu qaqqabuuf Labsii kana ለሚደርስ ኪሳራ የዚህ አዋጅ አንቀጽ tion and not sub-article (1)(d)
keewwatni 55 raawwatiinsa kan $5 ተፈፃሚ የሚሆን ሲሆን፣ የዚህ of this Article shall apply to a
qabaatu yommuu ta’u, keewwa- loss on disposal of a taxable
ta kana keewwata xiqqaa 1 (d)’n አንቀጽ ንዑስ አን ቀጽ(1)(መ) ግን
garuu raawwatiinsa hin qabaatu. ተፈፃሚ አይሆንም፡፡
asset except when the taxable
3) Raawwii keewwata kana keew- asset is a depreciable asset.
3) ለዚህ አንቀጽ ንዑስ አንቀጽ (1)
wata xiqqaa 1(d) tiif, kasaaraa 3) For the purposes of sub-arti-
qabeenya daldalaa dabarsuud- (መ) አፈፃፀም፤ የንግድ ሥራ cle (1)(d) of this Article, a loss
haan qaqqabu kan jedhamu ሀብትን በማስተላለፍ የሚደርስ ኪሳራ on disposal of a business asset
yeroo qabeenyichi gurguramet-
ti hangi maallaqa gatii galmee የሚባለው ሀብቱ በተላለ ፈበት ጊዜ is the amount by which the net
bu’aa qulqulluu qabeenyichaa የሀብቱ የተጣራ የመዝገብ ዋጋ ሀብቱ book value of the asset at the
hanga gatii qabeenyichi itti dar- time of disposal exceeds the
ከተላለፈበት ዋጋ በሚበልጠው የገንዘብ
be caaleeni dha. consideration for the disposal.
ልክ ነው፡፡
24. Baasii Dhalaa
1) Keewwata kana keewwata 24. Interest Expenditure
xiqqaa 2 jalatti kan tumame ak- !4. የወለድ ወጪ 1) Subject to subarticle (2) of this
kuma eegametti ta’ee, kaffalaan 1) የዚህ አንቀጽ ንዑስ አንቀጽ(2) Article, indetermining the
gibiraa liqii yookiin idaa biroo taxable income of a taxpay-
fudhate yookiin waliigalteen እንደተጠበቁ ሆነው፤ግብር ከፋዩ
er for a tax year, the taxpayer
taasise galii hojii daldalaa isaa የወሰደውን ብድር ወይ ም ሌላ ዕዳ
argachuuf kan oolche hanga shall be allowed a deduction
ወይም ያደረገውን ስምምነት የንግድ for any interest incurred by
ta’etti dhalli kanaan wal qabatee
kaffalame bara gibiraa keessatti ሥራ ገቢውን ለማግኘት ተግባር ያዋ the taxpayer in a tax year to
galii gibirri itti kaffalamu kaf- ለው እስከሆነ ድረስ ከዚህ ጋር በተያያዘ the extent that the taxpayer
falaa gibiraatti yeroo murtaa’u has used the proceeds or ben-
akka baasiitti qabamaaf. የተከፈለው ወለድ የግብር ከፋዩ የግብር
efit of the debt or other instru-
ዓመቱ ግብር የሚከፈልበት ገቢ በሚወሰ
ment or agreement that gives
ንበት ጊዜ እንደወጪ ይያዝለታል፡፡
rise to the interest to derive
business income.
2) Baasiiwwan kanatti aananiif 2) ለሚከተሉት ወጪዎች ተቀናሽ 2) No deduction shall be allowed
hir’ifamni hin heeyyamamu: አይፈቀድም፡- for the following:
(a) Dhalichi hanga dhala liqii (ሀ) ወለዱ በብሔራዊ ባንክ እና በንግድ (a) Interest paid or payable
Baankii Biyyoolessaa fi by a taxpayer in excess of
ባንኮች መካከል በተደረገ ብድር ከሚ
Baankii Daladalaa gidduutti the rate used between the
taasifamu irratti shallagamu ታሰብ የወለድ መጣኔ 2% (ሁለት
National Bank of Ethio-
% 2’n kan caalu yoo ta’e, akka በመቶ) የሚበልጥ ከሆነ በተቀናሽ
pia and commercial banks
hir’ifamaatti hin qabamu; haa አይያዝም፤ ነገር ግን ወለዱ፤
ta’u malee dhalichi: increased by 2 percentage
(ለ) በ ኢ ት ዮ ጵ ያ ብ ሔ ራ ዊ points; unless the interest is
(b) Dhaabbata faayinaansii
Baankii Biyyoolessaati- ባንክ ዕውቅና ለተሰጠው የፋይናንስ paid or payable to:
in beekamtiin kennameef; ተቋም ፣ ወይም (b) A financial institution rec-
yookiin (ሐ) በኢትዮጵያ ለሚገኙ ሰዎች ብድር ognisedby the National
(c) Baankii biyya alaa namoota እንዲሰጥ ለተፈቀደለት የውጭ ሀገር Bank of Ethiopia; or
Itiyoophiyaa keessa jiraataniif (c) A foreign bank permitted
ባንክ፣ የተከፈለ ወይም የሚከፈል
liqii akka kennu heeyyama- to lend to persons in Ethi-
meef, kan kaffalame yookiin ከሆነ በተቀናሽ ይያዛል፡፡
opia;
kan kaffalamu yoo ta’e akka (መ) የወለዱ ገቢ ግንኙነት ባለው ሰው
(d) Interest paid or payable
hir’ifamaatti ni qabama. የሰንጠረዥ “መ” ሥራ ገቢ ውስጥ
by a taxpayer to a related
(d) Galiin dhalichaa galii hojii ካልተካተተ በስተቀር፣ አንድ ግብር
daldalaa nama quunnamtii person who is a resident of
qabuu keessatti kan hin ham-
ከፋይ በኢትዮጵያ ነዋሪ ለሆነ Ethiopia except when the
matamne yoo ta’ee malee, ግንኙነት ላለው ሰው የከፈለው interest is included in the
dhala kaffalaan gibiraa tokko ወይም የሚከፍለው ወለድ schedule ‘D’ of the related-
nama jiraataa Itiyoophiyaa person.
quunnamtii qabuuf kaffale
!5. ለበጎ አድራጎት ዓላማ የሚደረጉ
yookiin kaffalu. 25. Charitable Donations
ስጦታዎች
1) In determining the taxable
25. Kennaawwan Kaayyoo Tola 1) የግብር ከፋዩ ግብር የሚከፈልበት
income ofa tax payer for a
Ooltummaatiif Taasifaman የግብር ዓመቱ ገቢ በሚወሰንበት ጊዜ tax year,the tax payer shall be
1) Galiin waggaa kaffalaan gibiraa ግብር ከፋዩ ያደረገው ስጦታ ተቀናሽ allowed a deduction for the
gibirri itti kaffalamu yeroo mur-
taa’utti kennaan kaffalaan gibiraa
የሚደረገው ስጦታው ለሚከተሉት amount of a donation when
taasise hir’ifama kan taasifamu የተደረገ ሲሆን ነው፡- the donation is made:
kennichi kanneen armaan ga- (ሀ) በዚህ አንቀጽ ንዑስ አንቀጽ(3) (a) To Ethiopian Charities and
diitiif kan taasifame yoo ta’e dha: ለተመለ ከተው የኢትዮጵያ Ethiopian Societies defined
(a) Dhaabbata yookiin waldaa የበጎ አድራጎት ድርጅት ወይም
in sub-article (3) of this
tola ooltota Itiyoophiyaa kee- Article
የኢትዮጵያ ማኅበር፤ወይም
wwata kana keewwata xiqqaa (b) In response to a call for
3 jalatti ibsameef; yookiin (ለ) መ ን ግ ሥ ት ባ ደ ረ ገ ው
development or an emer-
(b) Waamicha mootummaan ta- ጥሪ መሠረት ለልማት፣የሀገሪቱን gency call issued b y
asiseen kenna misoomaaf, ሉዓላዊነትና የግዛት አንድነት the Government to
walabummaa biyyattii fi tok-
ለማስከበር፣ሰው ሰራሽ ወይም defend the sovereignty and
kummaa kabachiisuuf yooki-
in balaa yookiin weerara uu- የተፈጥሮ አደጋ ወይም ወረርሽኝ integrity of the country, to
mamaa yookiin nam-tolchee ለመከላ ከል ወይም ለተመሳሳይ prevent or provide relief in
ittisuuf yookiin waamicha kana ጥሪዎች ምላሽ ለመስጠት የተደረገ relation to man made or
fakkaataniif deebii kennuuf ከሆነ፤ ነው፡፡
natural disasters or an ep-
kan taasifame yoo ta’edha. idemic, or for any other
2) በዚህ አንቀጽ ንዑስ አንቀጽ (1) መሠረት
2) Kaffalaa gibiraatiif akkaataa kee- similar cause;
wwata kana keewwata xiqqaa 1 ለግብር ከፋዩ የሚፈቀደው ጠቅላላ
2) The total deduction allowed
tiin hir’ifamni waliigalaa heeyya- ተቀናሸ ከግብር ከፋዩ ግብር to a taxpayer under sub-arti-
mamu, galii waggaa kaffalaa የሚከፈልበት የግብር ዓመቱ ገቢ 0% cle (1) of this Article for a tax
gibiraa gibirrii itti kaffalamu %10 (አሥር በመቶ) መብለጥ የለበትም፡፡ year shall not exceed 10% of
caaluu hin qabu.
the taxable income of the tax
payer for the year.
3) Raawwii keewwata kanaatiif 3) ለዚህ አንቀጽ አፈፃፀም“ የኢትዮጵያ የበጎ 3) For the purpose of this Proc-
“dhaabbata tola oolaa Itiyoophi- አድራጎት ድርጅት” ወይም “የኢትዮጵያ lamation, Ethiopian Charities
yaa” yookiin “waldaa Itiyoophi- and Ethiopian Societies shall
ማኅበር” በበጎ አድራጎት ድርጅቶችና
yaa” kan jedhu hiika Labsii have the meaning provided
Dhaabbilee fi Waldaalee Tola ማህበራት አዋጅ ቁጥር 6)@1/፪ሺ1 for under the Charities and
Ooltotaa Lak. 621/2001 Feder-
aalaa keessatti kennameef ni qa-
የተሰጠው ትርጉም ይኖረዋል፡፡ Societies Proclamation No.
baata. 621/2009.
!6. የእርጅና ቅናሽ
26. Hir’ifama Dullumaa 26. Depreciation of Depreciable
1) የግብር ከፋዩን በግብር
1) Galii kaffalaan gibiraa bara gibi- Assets and Business Intangibles
ዓመቱ ግብር የሚከፈልበትን ገቢ
raatti gibira kaffalu murteessuuf 1) In determining the taxable
kaffalaan gibiraa galii argamsi- ለመወሰን ግብር ከፋዩ ገቢውን income ofa taxpayer for a
isuuf bara gibiraatti qabeenya ለማስገኘት በግብር ዓመቱ ጥቅም ላይ taxyear, the tax payer shall be
hojii irra oolchee fi gatiin isaanii ላዋላቸው እና ዋጋቸው ለሚቀንስ allowed a deduction for the
hir’atuu fi qabeenya hojii dalda- amount by which the depre-
ሀብቶች እና ግዙፋዊ ሀልዎት ለሌላቸው
la kiliyaa (intanjable property) ciable assets and business in-
hanga maallaqaa gatiin isaanii የንግድ ሥራ ሀብቶች ዋጋቸው በቀነሰው
tangibles of the taxpayer de-
hir’ateen hir’ifama dullumaa ta- የገንዘብ መጠን ልክ የእርጅና ቅናሽ
asisuun ni eeyyamamaf;
clined invalue during the year
ለማድረግ ይፈቀድለታል፡፡ through use in deriving busi-
2) Tumaaleen Labsii kanaa ak-
kuma eegametti ta’ee, qabeen- 2) የዚህ አዋጅ ድንጋጌዎች ness income.
yawwan gatiin isaanii hir’atanii እንደተጠበቁ ሆኖ፣ዋጋቸው ለሚቀንስ 2) Subject to this Proclamation,
fi qabeenyawwan hojii daldaa- ሀብቶች እና ግዙ ፋዊ ሀልዎት the amount by which the de-
la kiliyaa (intanjable property) ለሌላቸው የንግድ ሥራ ሀብቶች preciable assets or business in-
hir’ifamni dullumaa tokko tok- tangibles of a taxpayer decline
በየግብር ዓመቱ የሚደረገው የእ ርጅና
koo bara gibiraatti taasifamu in value during a tax year shall
dambii Manni Maree baasuun ቅናሽ የክልሉ ምክር ቤት በሚያወ ጣው
be computed in accordance
ni murtaa’a. ደንብ ይወሰናል፡፡ with the Regulations to be is-
3) Kaffalaan gibiraa tokko bara 3) አንድ ግብር ከፋይ በግብር ዓመቱ sued by the Council of region-
gibiraatti galii hojii daldaala al government .
በሙሉ የንግድ ሥራ ገቢውን
hundumaa argachuuf qabeen-
yawwan gatiin isaanii hir’atu ለማግኘት ዋጋቸው የሚቀንስ ሀብቶችን 3) If a taxpayer does not use a de-
yookiin qabeenyawwan dalda- ወይም ግዙፋዊ ሀልዎት የሌላቸውን
preciable asset or business in-
la kiliyaa (intanjable property) tangible for the whole of a tax
ሀብቶች ያልተጠቀመ እንደሆነ
kan hin fayyadamne yoo ta’e, year in deriving business in-
በዚህ አንቀጽ መሠረት come, the amount allowed as
akkaataa keewwata kanaatiin
hir’ifamni dullumaa shallagamu የሚደረገው የእርጅና ቅናሽ የሚሰላው a deduction under this Article
bu’uura keewwata kana keew- በዚህ አንቀጽ ንዑስ አንቀጽ (2) shall be the amount computed
wata xiqqaa 2 tiin ta’ee, herrigni መሠረት ሆኖ፣የንግድ ሀብቱ ጥቅም in accordance with sub-article
waggaa yeroo qabeenyi hojii (2) of this Article reduced by
ላይ ያልዋለበት ዓመት ሂሣብ ተመጣ
daldalichaa hojii irra hin oole the proportion of the year that
haala wal madaaleen erga hir’if- ጣኝ በሆነ መልኩ ከተቀነሰ በኋላ ነው፡፡
the asset was not so used.
ameen booda dha. 4) አንድ ግብር ከፋይ በአንድ የግብር
4) If a taxpayer uses a deprecia-
4) Kaffalaan gibiraa tokko bara
gibiraa tokko keessatti qabeenya
ዓመት ውስጥ ዋጋው የሚቀንስ ሀብት ble asset or business intangi-
gatiin isaa hir’atuu fi qabeenya እና ግዙፋዊ ሀልዎት የሌለው ሀ ብ ት ble during a tax year partly to
daldala kiliyaa (intanjable prop- በከፊል የገቢ ግብር የሚከፈልበትን derive business income and
erty) galii gartokkeen gibirri itti ገቢ ለማግኘት በከፊል ደግሞ ለሌላ partly for another use, the
kanfalamu argachuuf gar- tok- አገልግሎት የተጠቀ መበት እንደሆነ
amount allowed as a deduc-
keen immoo tajaajila biroof kan tion underthis Article shall be
በዚህ አንቀጽ መሠረት የሚደረገው
itti fayyadame yoo ta’e, bu’uura the proportion of the amount
Keewwata kanaatiin hir’ifamni የእርጅና ቅናሽ በዚህ አንቀጽ ንዑስ computed Under sub-article
dullumaa taasifamu sirreeffam- አንቀጽ (3) መሠረት የሚደረ (2) of this Article (after tak-
ni akkaataa keewwata kana kee- ገው ማስተካከያ ከግምት ውስጥ ing account of any adjustment
wwata xiqqaa 3tiin taasifamu under sub-article (3) of this
ገብቶ በንዑስ አንቀጽ (2) መሠረት
tilmaama keessa galee akkaa- Article) that relates to the der-
ta keewwata kana keewwata የንግድ ሥራ ገቢውን ለማግኘት
xiqqaa 2 tiin hanga galii hojii
ivation of business income.
በዋለው መጠን የሚሰላ ይሆናል፡፡
daldaalaa argachuuf hojiirra
oolcheen kan shallagamu ta’a.
5) Kaffalaan gibiraa tokko bara 5) አንድ ግብር ከፋይ በአንድ የግብር ዓመት 5) If a taxpayer has used a
gibiraa tokko keessatti qabeenya ውስጥ ዋጋው የሚቀንስን ሀብት እና depreciable asset or busi-
gatiin isaa hir’atuu fi qabeenya ness Intangible partly in
ግዙፋዊ ሀልዎት የሌለው የንግድ
hojii daldala kiliyaa (intanjable deriving business income
property) galii gar-tokkeen gibir- ሥራ ሀብት በከፊል የ ገ ቢ
and partly foranoth-
ri itti kafalamu argamsiisuuf gar ግብር የሚከፈልበትን ገቢ ለማስገኘት
er use and the tax pay-
tokkeen immoo tajaajila biroof በከፊል ደግሞ ለሌላ አገልግሎት
erga fayyadamee booda qabeeny- er disposes of the asset
ከተጠቀመበት በኋላ ይ ህ ን ን or intangible during a tax
icha bara gibirichaa keessatti kan
ሀብት በዚያው የግብር ዓመት year, the amount of the
gurgure yookiin kan jijjiire yoo
ta’e, akkaataa Labsii kana kee- ውስጥ ያስተላለፈው እንደሆነ በዚህ gain or loss on disposal
wwata 23 (1)(b) yookiin 1(d) አዋጅ አንቀጽ !3(1)(ለ) ወይም to which Article 23(1)(b)
jalatti tumameen hangi bu’aa (1)(መ) የተደነገገው የትርፍ ወይም or (1)(d) of this Procla-
yookiin kasaaraa kan shallagamu mation applies shall be
የኪሳራ መጠን የሚሠላው
hanga bu’aa yookiin kasaaraa the fair proportional part
hojii daldaalichaa mudate yooki- የንግድ ሥራው ያጋጠመው የትርፍ
of the gain or loss that
in hanga gumaacha galii hojii ወይም የኪሳራ መጠ ን ለንግድ ሥራው
relates to the derivation
daldalichaatiif taasiseen karaa ገቢ በነበረው አስተዋጽኦ መጠን ሚዛናዊ
of business income.
madaalawaa ta’een qoqqooda- በሆነ መንገድ እየተከፋፈለ ይሆናል፡፡
muun ta’a. 6) The depreciation of a de-
6) Qabeenyawwan gatiin isaanii
6) ዋጋቸው የሚቀንስ ሀብቶች preciable asset or busi-
hir’atu yookiin qabeenyawwan ወይም ግዙፋ ዊ ሀልዎት የሌላቸው የንግድ ness intangible shall
hojii daldala kiliyaa (intanjable ሥራ ሀብቶች የእርጅና ቅናሽ መታሰብ commence when the as-
property) hir’ifama dullumaa የሚጀምረው ሀብቱ የንግድ ሥ ራ set or intangible is ready
shallagamuu kan eegalu qa- ገቢውን ለማስገኘት ለአገልግሎት
and available for use in
beenyichi galii hojii daldalaa deriving business in-
ዝግጁ ከሆነበትና አገልግሎት መስጠት
argamsiisuuf guyyaa tajaajilaaf come, but,in the case of
qophii itti ta’ee fi tajaajila kennu- ከጀመረበት ቀን አንስቶ ሲሆን፣ በግብር ከፋዩ
a building constructed
uf eegale irraa kaasee yoo ta’u, ga- የተገነባ ህንፃ በሚሆንበት ጊዜ ተቆጣጣሪው
by a taxpayer, not before
moo kaffalaa gibiraatiin ijaarame ባለስልጣን ለግብር ከፋዩ የህንፃው ግንባታ the regulator y authority
yoo ta’utti Abbaan Taayitichaa
kaffalaa gibiraatiif ijaarsi gamoo
መጠናቀቁን የሚያረጋግ ጥ የምስክር ወረቀት has issued the taxpayer
xummuramuu kan mirkanees- ከሰጠበት ቀን በፊት ሊሆን አይችልም፡፡ with a certificate of com-
su waraqaa ragaa guyyaa kenne 7) በዚህ አንቀጽ ውስጥ፣ pletion for the building.
dura ta’uu hin danda’u. (ሀ) “ግዙፋዊ ሀልዎት የሌላቸው የንግድ 7) In this Article:
7) Keewwata kana keessatti : ሥራ ሃብቶች” ማለት በሙሉ
(a) “business intangi-
(a) “Qabeenyawwan hojii dal- ble” means any of the
ወይም በከፊል የንግድ ሥራ ገቢን
dala kiliyaa (intanjable prop- following when used
erty)” jechuun guutummaan ለማስገኘት የሚውሉ የሚከተሉት
wholly or partly to de-
yookiin gartokkeen galii hojii ሀብቶች ናቸው፡
rive business income:
daldaalaa argamsiisuuf kan (i) የቅጅ መብት፣ ፓተንት፣ ዲዛይን (i) a copyright, patent,
oolan qabeenyaawwan ar- ወይም ሞዴል፣ ፕላን፣ design or model, plan,
maan gadii ti:
(i) Mirga waraabbii, paatantii,
ምስጢራዊ ቀመር ወይም የአሠራር secret formula or pro-
diizayinii yookiin moodelii, ሂደት፣ የን ግድ ምልክት፣ ወይም cess, trademark, or
pilaanii, foormulaa yookiin ለተወሰነ ዘመን ብቻ የሚያገለግል other like asset or right
adeemsa hojii iccitii, mal- ሌላ ተመሳሳይ ሀብት፤
that has a limited use-
lattoo daldaalaa yookiin qa- ful life;
(ii) የደንበኞች ዝርዝር፣ የሥርጭት
beenya walfakkataa biroo (ii) a customer list, dis-
መስመር ወይም የተለየስም፣
bara murtaa’eef qofa tajaajilu; tribution channel, or
(ii) Tarreeffama maamiltootaa, ምልክት ወይ ም ስዕል ወይም
unique name, symbol
sarara tamsaasaa yookiin ma- ለተወሰነ ዘመን ብቻ የሚያገለግል or picture, or other-
qaa addaa,mallattoo yookiin ሌላ ግዙፋዊ ሀልዎት የሌለው marketing intangible
fakkii yookiin akkaataa dal-
የንግድ ዘይቤ፤ that has a limited use-
dala kiliyaa (intanjable prop-
erty) biroo bara murtaa’eef ful life;
qofa tajaajilu;
(iii) Waggaa tokkoo oliif ta’ee (iii) ከአንድ ዓመት በላይ ሆ ኖ (iii) Contractual rights (in-
yeroo murtaa’eef kan tajaa- ለተወሰነ ጊዜ የሚያገለግል ከውል cluding arising as a result
jilu mirga waaliigaltee irraa of a prepayment of an ex-
የሚመነጭ መብት (ወጪው
maddu (baasii dursee kanfal- penditure) with a benefit
ames dabalatee) አስቀድሞ የተከፈለንም ጨምሮ)፤
for alimited period, but
(iv) Qabeenyaa daldala kiliyaa (iv) ማንኛውንም ግዙፋዊ ሀልዎት which exceeds one year;
(intanjable property) kan so- ያለውን የሚንቀሳቀስም ሆነ (iv) An expenditure that pro-
cho’us ta’ee kan hin sochoone
የማይንቀሳቀስ ሀብት ለማግኘት videsan advantage or
argachuuf baasii ba’e osoo hin
የወጣን ወጪ ሳይጨምር፣ ከአንድ benefit for a period of
dabalatiin waggaa tokkoo
oliif baasii faayidaa kennu. more than one year, but
ዓመት በላይ ጥቅም የሚሰጥ
(b) “Qabeenya gatiin isaa not including exenditure
ወጪ፤
hir’atu” jechuun Qabeen- incurred to acquire any
ya socho’u daldala kiliyaa (ለ) “ዋጋው የሚቀንስ ሀብት” ማለት tangible movable or im-
(intanjable property) haa- የሚከተሉትን ሁኔታዎች movable asset;
lawwan armaan gadii guutu የሚያሟላ ግዙፋዊ ሀልዎት (b) “Depreciable asset”
ta’ee, fooyya’iinsa qabeenya ያለው የሚንቀሳቀስ ሀብት ወይም
means tangible movable
hin sochoone irratti taas- asset or a structural im-
በማይን ቀ ሳ ቀስ ሀብት ላይ
ifamus ni dabalata: provement to immovable
(i) Bara tajaajilaa waaggaa tok- የሚደረግ ማሻሻያ ነው፡- asset that:
koo caalu kan qabu; (i) ከአንድ ዓመት የሚበልጥ (i) Has a useful life exceed-
(ii) Sababa dullumaan yookiin የአገልግሎት ዘመን ያለው፤ ing one year;
yeroon irra darbuutiin gatiin (ii) is likely to lose value as a
(ii) በእርጅና ወይም ጊዜው በማለፉ
isaa kan hir’achuu danda’u; result of normal wear and
(iii) Gar-tokkeen yookiin guu- ምክንያት ዋጋው ሊቀንስ የሚችል፤
tear, or obsolescence;
tummaan galii hojii daldalaa (iii) በከፊል ወይም በሙሉ የንግድ
and
argamsiisuuf faayidaa irra
kan oole.
ሥራ ገቢ ለማግኘት ጥቅም ላይ (iii) Is used wholly or part-
(c) “Fooyya’insa qabeenyaa hin የዋለ፤ ly to derive business in-
sochone irratti taasifamu” (ሐ) "በማይንቀሳቀስ ሀብት ላይ come; and
jechuun mana yookiin qa- የሚደረግ ማሻሻያ" ማለትቤት
(c) “Structural improve-
ama manichaa biroo kan ment”, meansa building
ወይምሌላ የቤቱ አካል የሚሆን
ta’u yookiin manicha waliin or any other addition or
ወይም ከቤቱ ጋር ለዘለቄታው alteration to immovable
dhaabbataan kan wal qabate
dabalata manicha irratti taas- የተያያዘ በቤቱ ላይ የሚደረግ asset that becomes part
ifamu kamiyyuu yookiin jijjii- ማንኛውም ጭማሪ ወይም ለውጥ of, or is permanently af-
rama yoo ta’u daandii, daan- fixed to, the immovable
ሲሆን መንገድን፣መጋቢ መንገድ፣
dii keessoo, iddoo dhaabbii asset including a road,
konkolaataa fi ijaarsa dallaa የመኪና ማቆሚያ፣አጥር ወይም
driveway, car park, fence,
kamiyyuu ni dabalata. ግንብን ይጨምራል፡፡
or wall.
27. Kasaaraa Dabarsuu
!7. ኪሳራን ስለማሸጋገር 27. Loss carry forward
1) Hir’ifama bu’uura keewwata ka-
1) በዚህ አንቀጽ መሠረት 1) If the total amount of de-
naatiin heeyyamamu osoo hin
dabalatiin, gibira waggichaatiif የሚፈቀደውን ተቀናሽ ሳይጨምር፣
ductions allowed to a tax-
baasiin hir’ifamu galii waliiga- payer for a tax year (other
ለግብር ዓመቱ ተቀናሽ
laa kaffalaan gibiraa bara gibir- than a deduction allowed
የሚደረገው ወጪ ግብር under this Article) exceeds
ichaa keessatti argate yoo caale
hangi maallaqaa caalee argame ከፋዩ በግብር ዓመቱ ካገኘው ጠቅላላ the total business income of
kasaaraa kaffalaa gibiraa irratti ገቢ ከበለጠ በብልጫ የታየው የገንዘብ the taxpayer for the year, the
qaqqabe ta’a. መጠን ግብር ከፋዩ የደረሰ በት ኪሳራ amount of the excess shall
be the taxpayer’s loss for the
ይሆናል፡፡
year.
2) Tumaan keewwata kana kee- 2) የዚህ አንቀጽ ንዑስ አንቀጽ (4) ድንጋጌ 2) Subject to sub-article (4)
wwata xiqqaa 4 jalatti tumame እንደተጠበቀ ሆኖ፣ግብር ከፋዩ በግብር of this Article, if a taxpay-
akkuma eegametti ta’ee, kaf- er has a loss for a tax year,
ዓመቱኪሳራ ካጋጠመው፣በግብር ዓመቱ
falaan gibiraa bara gibiraa kees- the taxpayer shall carry the
satti kasaaraan yoo isa mudate, የደረሰውን ኪሳራ ለሚቀጥለው የግብር
amount of theloss forward
kasaaraa bara gibirichaatti isa ዓመት ለማሸጋገር ይችላል፤ ስለሆነም to the next following tax
mudate bara gibiraa itti aanutti የግብር ከፋዩ የሚቀጥለው ዓመት year and the loss shall be
dabarsuu ni danda’a; waan ta’eef-
ግብር የሚከ ፈልበት ገቢ በሚሰላበት allowed as a deduction in
is, galiin kaffalaa gibiraa gibir-
ጊዜ የተሸጋገረው ኪሳራ በተቀናሽነት computing the taxpayer’s
ri itti kaffalamu kan bara gibi-
raa itti aanuu yoo shallagamu taxable income for that fol-
ይያዛል፡፡
kasaaraan ce’e akka hir’ifamaatti lowing year.
3) ግብር ከፋዩ ኪሳራውን በዚህ አንቀጽ
qabama. 3) If a taxpayer is not able to
3) Kaffalaan gibiraa kasaaraa isaa ንዑስ አንቀጽ (2) መሠረት ሙሉ wholly deduct a loss un-
akkaataa keewwata kana kee- በሙሉ መቀነስ ያ ል ቻ ለ der sub-article (2) of this
wwata xiqqaa 2tiin guutum- እንደሆነ ያልተቀነሰውን ኪሳራ Article, the taxpayer shall
maan guututti hir’isuu kan hin ለሚቀጥለው የግብር ዓመት ማሸጋገር
carry the amount not de-
dandeenye yoo ta’e, kasaaraa hin ducted forward to the next
እና የተካካሰውን የገንዘብ መጠን
hir’ifamne bara gibiraa itti aa- following tax year and apply
nutti dabarsuuf hanga maallaqaa በዚህ አንቀጽ ንዑስ አንቀጽ (2) በተገለጸ the amount as specified in
bakka buufamee akkaataa kee- ው መሠረት በዚያው የግብር ዓመት sub-article (2) of this Article
wwata kana keewwata xiqqaa ከተገኘው ጠቅላላ ገቢ ላይ በመቀነስ in that year, and so on until
2 jalatti ibsameen galii walii- the loss is fully deducted,but
ኪሣራ ው ሙሉ በሙሉ ተቀናሽ
galaa waggaa bara gibirichaa a taxpayer shall not carry a
keessatti argame irraa hir’isuun ተደርጐ እስከሚያልቅ ድረስ ማሸጋገር
loss forward for more than
kasaarichi guutumaa guutuutti የሚችል ሲሆን፣ ነገር ግን ግብር
5 tax years after the end of
hir’ifamee hanga xumuramutti
dabarsuu kan danda’u yoo ta’u,
ከፋዩ የደረሰበትን ኪሣራ ኪሣራው year in which the loss was
garuu kaffalaan gibiraa kasaaraa ከተከሰተበት ዓመት መጨረሻ ጀምሮ incurred.
irra qaqqabe dhuma waggaa ከሚቆጠሩ አምስት የግብር ዓመታት 4) If there has been two tax
kasaarichi irra qaqqabee irraa በላይ ማሸጋገር አይችልም፡፡
years in which a taxpayer
eegalee waggoottan gibiraa 5 has incurred a loss under
4) ግብር ከፋዩ በዚህ አንቀጽ ንዑስ አንቀጽ
(shani) oliif dabarsuu hin dan- sub-article (1) of this Arti-
(2) መሠረት ለኪሳራ የተዳረገባቸው cle and each of those losses
da’u.
4) Kaffalaan gibiraa akkaataa kee- ሁለት ዓመታት ካሉ እና እያንዳንዱ has been carried for ward
wwata kana keewwata xiqqaa 2 የተሸጋገረ እንደሆነ ግብር ከፋዩ under sub-article (2) of this
tiin waggoota lama kasaaraan Article, the taxpayer shall
ሌላ ማንኛውንም ተጨማሪ ኪሳራ
irra qaqqabe yoo jiraatee fi tok- not be permitted to carry
koon tokkoo kasaaraa kan darbe እንዲያሸጋግር ሊፈቀድለት አይችልም፡፡
forward any further losses
yoo ta’e kasaaraa biroo daba- 5) ግብር ከፋዩ በዚህ አንቀጽ መሠረት
under subarticle (2) of this
lataa kamiyyuu akka dabarsuuf ኪሳራ ሊያሸጋግር የሚችለው በገቢ Article.
heeyyamamuufii hin qabu.
ግብር ደንቡ በተመለከተው መሠረት 5) A taxpayer shall carry for-
5) Kaffalaan gibiraa akkaataa kee-
ይሆናል፡፡ ward a loss in accordance
wwata kanaatiin kasaaraa da-
barsuu kan danda’u akkaataa
with the Regulations.
dambii gibiraa irratti ibsameen !8. ተቀናሽ የማይደረጉ ወጪዎች እና
ta’a. 28. None-deductible Expendi-
ኪሳራዎች tures and Losses
28. Baasiiwwanii fi Kasaaraawwan 1) በዚህ አዋጅ ከተደነገገው በስተቀር 1) Except as provided for in
Hin Hir’ifamne የሚከተ ሉት ወጪዎች በተቀናሽ this Proclamation, no de-
1) Labsii kanaan kan tumameen አይያዙም፡- duction is allowed for the
alatti basiiwwaan armaan gadii following:
akka hir’ifamaatti hin qabaman:
(a) Labsii kana keewwata 23 kee- (ሀ) በዚህ አዋጅ አንቀጽ !3 (1)(ሐ) (a) An expenditure of a capital
wwata xiqqaa 1 (c) tiin haala nature except to the extent
በተደነገገው አኳኋን ካልሆነ
tumameen yoo ta’e malee providedf or under Arti-
baasiiwwan amala kaappita- በስተቀር የካፒታልነት ባህርይ
cle23(1)(c) of this Procla-
alummaa qaban; ያላቸው ወጪዎች፤
mation;
(b) Aksiyoona kubbaaniyaa (ለ) የኩባንያ አክሲዮን ወይም የሽርክና (b) An increase in the share
yookiin waldaa shariikaaf
ማህበር መሠረት የሆነውን ካፒታል capital of a company or the
bu’uura ta’e kaappitaala gud-
ለማሳደግ የሚወጣ ወጪ፤ basic capital of a registered
disuuf baasii ba’u;
(c) Buusii sooramaa yookiin (ሐ) ከተቀጣሪው የወር ደመወዝ 05%
partnership;
fandii profidentii miindaa (c) Voluntary pension or prov-
(አሥራ አምስት መቶኛ) በላይ
qaxaramaa irraa %15 ol fed- ident fund contributions
በፈቃደኝ ነት የሚደረግ የጡረታ inrespect of an employ-
hiidhaan taasifamu;
(d) Qoodinsa gahee aksiyoonaa ወይም የፕሮቪደንት ፈንድ መዋጮ፤ ee in excess of 15% of the
fi gahee bu’aa; (መ) የአክሲዮን ድርሻ እና የትርፍ ድርሻ monthly employment in-
(e) Inshuraansiidhaan, been- ክፍፍል፤ come of the employee;
yaadhaan yookiin bu’uura (d) Dividends and paid-out
ሠ) በ መ ድ ን ፣ በ ካ ሳ ወ ይ ም
waliigaltee wabummaatiin profit shares;
baasii yookiin kasaaraa dee- በዋስትና ውል መሠረት
(e) An expenditure or loss to
bi’e yookiin kan deebi’uu የተመለሰ ወይም ሊመለስ የሚችል the extent recovered or re-
danda’u; ወጪ ወይም ኪሳራ፤ coverable under a policy of
(f) Seera yookiin waliigaltee insurance, or a contract of
(ረ) ማንኛውንም ሕግ ወይም ው ል
kamiyyuu darbuudhaan ad- indemnity, guarantee, or
abbii maallaqaa buufamu በመጣስ የሚጣል የገንዘብ ቅጣት
surety;
yookiin beenyaa kaaffalamu; ወይም የሚከፈል ካሳ፤
(f) A fine or penalty im-
(g) Kaffalaan gibiraa galmee (ሰ) ግብር ከፋዩ በሂሳብ
herregaa isaa irratti kan qa- posed,orpunitive damag-
batu yeroodhaan baasii kan
መዝገቡ የሚይዘው በወቅቱ ወጪ es awarded, for violation
hin taasifamne garuu baasii- ያልተደረገ ነገር ግን ለወደፊት በግብር of any law, regulation, or
wwan yookiin kasaaraawwan ዓመቱ ለሚከሰቱ ወ ጪ ዎ ች contract; an amount that a
bara gibiraa gara fuulduraat- person has transferred, in
ወይም ኪሳራዎችመጠባበቂያ ይሆን
ti uumamaniif of eeggannoof its financial accounts, to
ዘንድ የሚያዝ ገንዘብ ወይም
akka ta’uuf maallaqa yookiin a reserve or provision for
herrega of eeggannoo qa- የመጠባበቂያ ሂሣብ expenditures or losses not
bame; (ሸ) በዚህ አዋጅ ወይም በውጭ yet incurred but expected
(h) Bu’uura Labsii kanaa yooki- ሀገር የታክስ ሕግ መሠረት to be incurred in a future
in seera gibiraa biyya alaatiin tax year;
የተከፈለ የ ገ ቢ ግ ብ ር
gibira galii kaffalame yookiin (g) Income tax paid under this
taaksii dabalata qabeenyaa ወይም ተመላሽ የሚደረግ
Proclamation or under a
akka deebi’u tasifamu; የተጨማሪ እሴት ታክስ፤ foreign tax law, or recov-
(i) Qaxaramaa waajjira isaa (ቀ) መ ሥ ሪ ያ ቤ ቱ ን ወ ክ ሎ erable value added tax rep-
bakka bu’ee bakka garaaga-
በተለያዩ ቦታዎች ለሚገኝ ተቀጣሪ resentation expenditures
raatti argamuuf galii qaxara-
muun argamu irraa %10 ol ከተቀጣሪው ከመቀጠር የሚገኝ ገቢ of an employee in excess
durgoo ittigaafatamummaa of 10% of the employment
0%(አሥር በመቶ) በላይ የሚከፈል
kaffalamu; income of the employee;
የኃላፊነት አበል፤
(j) Kanneen armaan gadiitti tar- (h) Expenditure incurred in
(በ) ከሚከተሉት በስተቀር ለመዝናኛ the provision of entertain-
reeffaman irraa kan hafe baa-
sii bashannanaaf bahu: የሚወጣ ወጪ፤ ment,except:
(i) Hojiin daladalaa kaffalaa (i) የግብር ከፋዩ የንግድ ሥራ የመዝናኛ (i) When the person’s business
gibiraa tajaajila bashannanaa አገልግሎት መስጠት ሲሆን፤ወይም
involves the provisionof
kennuu yoo ta’u; yookiin entertainment; or
(ii) Abbaan Taayitichaa qa- (ii) ሚኒስትሩ በመመሪያ ተቀናሽ (ii) to the extent that the ex-
jeelfamaan hanga hir’ifama penditure is allowed as a
እንዲደረግ በሚፈቅደው
taasifamu heeyyameen qax- deduction under a Direc-
araan hojii albuuda baasuu, ልክ በማዕድን ማውጣት፣
manufaakcheriingii yookiin tive issued by the Autority
በማኑፋክቸሪንግ ወይም በግብርና
qonna irratti bobba’e hojjat- relating to food provided
toota isaa bashannansiisuuf ሥራ የተሠማራ ቀጣሪ ሠራተኞቹን for free to employees by
baasii baasu; ለማዝናናት የሚያወጣው ወጪ፤ an employer conducting a
(k) Labsii kana keewwata 25 mining, manufacturing,or
(ተ) በአንቀጽ !5 ከተመለከተው ውጪ
jalatti kan ibsameen alatti agricultural business;
kennaa yookiin gargaarsa ta- የሚደረግ ስጦታ ወይም እርዳታ፤
asifame; (k) a donation or gift except as
ቸ) ግብር ከፋዩ ለራሱ የሚያወጣው provided for in Article 25
(l) Baasii dhuunfaa kaffalaan
gibiraa ofii isaaf baasu; የግል ውጪ፤ of this Proclamation;
(m) Kaffalaan gibiraa qabeenya (ኀ) ግብር ከፋዩ አንድን የንግድ ሥራ (l) personal consumption ex-
hojii daldalaa tokko nama penditure;
quunnamtii qabuuf yeroo ሀብት ግንኙነት ላለው ሰው
(m) a loss on the disposal of a
dabarsu kasaaraa qaqqabu; ሲያስተላልፍ የሚደርስ ኪሳራ፤
(n) Baasiiwwan dambii bahuun business asset by a taxpayer
akka hir’ifamaatti hin qa-
(ነ) የክልሉ ምክር ቤት በሚያወጣው to a related person;
baman jedhaman. ደንብ ተቀናሽ የማይደረጉ ናቸው (n) expenditure to the extent dis-
2) Keewwata kana keessatti የተባሉ ወጪዎች፤ allowed under Regulationsto
“bashannana” jechuun nyaa- be issued by the region.
ta, dhugaatii, tamboo, bakka 2) በዚህ አንቀጽ "መዝናኛ" ማለት
2) In this Article, “entertain-
boqqonnaa, kan itti buhaaran ለማንኛውም ሰው የሚቀርብ ምግብ፣
yookiin keessummeessa gosa ment” means the provision to
kamiiyyuu nama kamiifiyyuu መጠጥ፣ ትንባሆ፣ ማረፊያ፣መደሰቻ any person of food, beverag-
dhiyaatu jechuu dha. ወይም ማናቸውም ዓይነት መስተንግዶ es,tobacco, accommodation,
ነው፡፡ amusement, recreation, or
Kutaa Shan hospitality of any kind.
Qabiinsa Herrega Gibira
29. Bara Herregaa ክፍል አምስት
1) Keewwanni kun kaffaltoo- Part Five
ta gibiraa armaan gadii irratti የታክስ ሂሳብ አያያዝ Tax Accounting
raawwatiinsa ni qabaata: !9. የሂሳብ ዓመት 29. Accounting Year
(a) Akkaataa Labsii kana keew-
1) ይህ አንቀጽ በሚከተሉት ግብር
1) This Article shall apply to the
wata 2 keewwata xiqqaa 23 following taxpayers:
(a) tiin hiika bara gibiraatiif ከፋዮች ላይ ተፈፃሚ ይሆናል፡-
(a) an individual who has been
kennameetiin kaffalaa gibi-
raa dhuunfaa bara herrega
(ሀ) በዚህ አዋጅ አንቀጽ 2(!3) (ሀ) granted permission to use
isaa akka bara gibiraatti akka ለግብር ዓመት በተሰጠው ትርጉም the individual’s accounting
itti fayyadamu heeyyamni መሠረት የራሱን የሂሳብ ዓመት year as their tax year under
kennameef; the definition of “tax year”
እንደ ግብር ዓመት አድርጎ
(b) Dhaabbata. in Article 2(23)(a) of this
2) Kaffalaa gibiraa keewwanni kun እንዲጠቀም ፈቃድ
Proclamation;
raawwatiinsa irratti qabaatu,
bara herregaati kan jedhamu
ለተሰጠው ግለሰብ ግብር ከፋይ፤ (b) Institution
madaallii herrega faayinaansii (ለ) በድርጅት፤ 2) The accounting year of a tax-
waggaa kaffalaa gibiraa yeroo 2) ይህ አንቀጽ ተፈፃሚ ለሚሆንበት ግብር payer to whom this Article ap-
itti cufamee dhumu yeroo plies is the period of 12 months
ji’oota 12 (kudha lama) ti. ከፋይ የሂሳብ ዓመት ነው የሚባለው
ending on the date of the an-
3) Kaffalaan gibiraa kamiyyuu የግብር ከፋዩ ዓመታዊ የፋይናንስ ሂሳብ nual balance of the financial
Abbaa Taayitichaa irraa dursee
heeyyama barreeffamaan osoo
ሚዛን በሚዘጋበት ጊዜ የሚጠናቀቀው accounts of the taxpayer.
hin argatiinii fi haal-dureewwan የአሥራ ሁለት ወራት ጊዜ ነው፡፡ 3) A taxpayer shall not change its
Abbaa Taayitichaatiin kaa’aman 3) ማንኛውም ግብር ከፋይ ከባለሥልጣኑ
accounting year for tax pur-
osoo hin guutiin bara herrega poses unless it obtains prior
isaa jijjiiruu hin danda’u. አስቀድሞ በጽሁፍ ፈቃድሳያገኝና
approval, in writing, from the
ባለሥልጣኑ የሚያስቀምጣቸውን Authority and complies with
ቅድመ-ሁኔታዎች ሳያ ሟላ የሂሳብ any conditions that maybe at-
ዓመቱን ለመቀየር አይችልም፡፡ tached to the approval.
Labsii Lak. 202/2009 Fuula 30 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ # Proclamation No. 202/2017 Page 30
4) Kaffalaan gibiraa akkaataa kee- 4) ግብር ከፋዩ በዚህ አንቀጽ ንዑስ 4) The Authority may, by notice
wwata kana keewwata xiqqaa 3 አንቀጽ (3) በተመለከተው መሠረት in writing, revoke an approv-
jalatti tumameen haal- duree- al under sub-article (3) of this
wwan heeyyama kennameefiitiin ከተሰጠው ፈቃድ ጋር የተያያዘውን
Article if the taxpayer fails to
wal qabatee jiru kamiyyuu osoo ማንኛውንም ቅድመ-ሁኔታ ሳያሟላ
comply with any of the condi-
hin guutiin kan hafe yoo ta’e, የቀረ እንደሆነ፣ባለሥልጣኑ tions attached to the approval.
Abbaan Taayitichaa akeekkachiisa
የጽሁፍ ማስጠንቀቂያ በመስጠት 5) When the accounting year of a
barreeffamaa kennuun heeyyama
kenne haquu ni danda’a. የሰጠውን ፈቃድ ሊሰርዘው ይችላል፡፡ taxpayer changes as a result of
5) Barri herregaa kaffalaa gibiraa 5) የግብር ከፋዩ የሂሳብ ዓመት በንዑስ
sub-article (3) or (4) of this Ar-
akkaataa keewwata kana keew- ticle, the period between the
አንቀጽ (3) ወይም (4) መሠረት የተለወጠ
wata xiqqaa 3 yookiin 4 tiin last full accounting year pri-
እንደሆነ ለውጡ ከመደረጉ በፊት ባለው
kan jijjiirame yoo ta’e, jijjiiram- or to the change and the date
ichi osoo hin taasifamiin bara የግብር ዓመ ት እና አዲሱ የግብር on which the new accounting
gibiraa jiruu fi guyyaa barri ዓመት በሚጀምርበት ቀን መካከል yearcommences shall be treat-
gibiraa haaraan itti eegalu gid- ed as a separate accounting
ያለው ጊዜ "የመሸጋገሪያ ዓመት"
duu yeroon jiru “bara ce’umsaa”
year referred to as a“transition-
jedhamee kan beekamuu fi bara በመባል የሚታወቅና ራሱን የቻለ
al accounting year”.
gibiraa of danda’e taasifamee fud- የግብር ዓመት ተደርጎ ይወሰዳል፡፡
hatama. 6) When the accounting year of
6) የ ግ ብ ር a taxpayer does not coincide-
6) Barri herregaa kaffalaa gibiraa
bara bajataa waliin yeroo wal hin ከፋዩ የሂሳብ ዓመት ከበጀት with the fiscal year, the law
simne ta’utti seerri bara her- ዓመቱ ጋር የማይገጥም በሚሆንበት applicable for the accounting
regaatiif raawwatiinsa qabu seera ጊዜ ለሂሳብ ዓመቱ ተ ፈ ፃ ሚ year shall be the law applica-
bara baajataa bara herregichaa ble for the fiscal year that ends
የሚሆነው ሕ ግ በ ሂ ሳ ብ ዓ መ ቱ
keessaatti xumuramu irratti during the accounting year.
raawwatiinsa qabu dha. ውስጥ በሚጠናቀቀው የበጀት ዓመት
ተፈፃሚ የሚሆነው ሕግ ነው፡፡ 30. Change in Tax Accounting
30. Mala Qabiinsa Herrega Taaksii
Method
Jijjiiruu
V. የታክስ ሂሳብ አያያዝ ዘዴን ስለመለወጥ 1) A taxpayer may apply to the
1) Kafaalaan gibiraa mala qabiinsa
herrega isaa jijjiiruudhaaf Abbaa 1) ግብር ከፋዩ የሂሳብ አያያዝ ዘዴውን
Authority, in writing, for a
Taayitichaaf iyyata barreeffamaan change in the taxpayer’s meth-
ለመለ ወጥ ለባለሥልጣኑ የጽሁፍ
dhiyeessuu ni danda’a. Abbaan od of accounting and the
ማመልከቻ ሊያቀርብ ይ ች ላ ል ፤ Authority may, by notice in
Taayitichaa jijjiirrichi galii kaffa-
laan gibiraa gibira itti kaffalu sir- ባለሥልጣኑም ለውጡ የግብር ከፋዩን writing, approve the applica-
riitti shallaguuf kan barbaachisu ግብር የሚከፈልበት ገቢ በትክክል tion but only when satisfied
ta’uu isaa yoo itti amane iyyata that the change is necessary to
ለማስላት የሚያስፈልግ መሆኑን
kaffalaan gibiraa mala qabiinsa properly compute the taxable
herrega isaa jijjiiruuf dhiyeeffate ሲያምንበት ግብር ከፋዩ የሂሳብ
income of the taxpayer.
fudhachuu isaa barreeffamaan ዘዴውን ለ መ ለ ወ ጥ
2) If a taxpayer’s method of
beeksisuu ni danda’a. ያቀረበውን ማመልከቻ መቀበሉን በጽሁፍ accounting changes under
2) Akkaataa keewwata kana keewwa-
ta xiqqaa 1 tiin bara gibiraa malli ሊያሳውቀው ይችላል፡፡ sub-article (1) of this Arti-
qabiinsa herrega kaffalaa gibiraa 2) በዚህ አንቀጽ ንዑስ አንቀጽ (1) cle including when there is a
itti jijjiiramutti sadarkaan kaffa- መሠረትየግብር ከፋዩ የሂሳብ አያያዝ ዘዴ
change in the Category of the
laa gibiraas kan jijjiiramu yoo ta’e, taxpayer,the taxpayer shall
በሚለወ ጥበት የግብር ዓመት የግብር ከፋዩ
galiin kaffaalaa gibiraa osoo hin make adjustments in the tax
galmaa’iin akka hin hafne yookiin የግብር ከፋይ ደረጃም የሚለወጥ ከሆነ፣ year of change to items of in-
irra deebiin akka hin galmoofne የግብር ከፋዩ ገቢ ሳይመዘገብ እንዳይቀር come,deduction, and credit,
gochuuf mata dureewwan galii ir- ወይም በድጋሚ እንዳይመዘገብ ለማድረግ and to any other items affect-
ratti, baasiiwwan hir’ifaman irratti ed by the change, so that no
በገቢ ርዕሶች፣በተቀናሽ ወጪዎች ወይም
yookiin herrega taaksii bakka buu-
item is omitted and no item is
famu irratti jijjiiramicha wajjin wal በታክስማካካሻ ሂሳቦች ላይ ከለውጡ ጋር
taken into account more than
qabatee sirreeffama barbaachisu በተያያዘ ተገቢውን ማስተካከያ ማድረግ
taasisuu qaba. once.
አለበት፡፡
አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ #1 Proclamation No. 202/2017 Page 31
31. Idaawwan Hin Sassaabamne V1. የማይሰበሰቡ ዕዳዎች 31. Bad Debts
1) Bara gibiraa tokko keessatti galii 1) በአንድ የግብር ዓመት ውስጥ የግብር 1) In determining the taxable
kaffalaa gibiraa gibirri itti kaf- income of a taxpayer for a
ከፋዩን ግብር የሚከፈልበት ገቢ
falamu murteessuuf haal-duree- taxyear, the taxpayer shall be
wwan armaan gadii guutamanii ለመወሰን የሚከተሉት ሁኔታዎች
allowed a deduction for a bad-
yoo argaman idaan hin sassaa- ተሟልተው ሲገኙ የማይሰበሰበው
debt when the following con-
bamne kaffalaa gibiraatiif akka ዕዳ ለግብር ከፋዩ በተቀናሽነት
ditions are satisfied:
hir’ifamaatti ni qabamaaf: ይያዝለታል፡- (a) The amount of the debt has
(a) Hangi maallaqaa idaa hin (ሀ) ከማይሰበሰው ዕዳ ጋር ተመጣጣኝ previously been included
sassaabamne wajjin walgitu
dursee galii hojii daldalaa
የሆነ የገንዘብ መጠን ቀደም ሲል inthe business income of
kaffalaa gibiraa ta’ee yoo qa- የግብር ከፋዩ የንግድ ሥራ ገቢ ሆኖ the taxpayer;
bame; ተይዞ ከሆነ፤ (b) The debt or part of the debt
(b) Idichi yookiin idicha keessaa (ለ) ዕዳው ወይም የዕዳው is written off in thetaxpay-
hangi maallaqaa murtaa’e የተወሰነ የገንዘብ መጠን ከግብር
er’s financial accounts for
galmee herregaa bara gibiraa the tax yearin accordance
ከፋዩ የግብር ዓመት የሂሳብ
kaffalaa gibiraa keessaa kan with the financial account-
መዝገብ ላይ ሲሰረዝ፤
haqame yoo ta’e; ing standards;
(c) Idaa deebisiisuuf tarkaanfi- (ሐ) ዕዳውን ለማስመለስ የሕግ እርምጃ (c) Legal action has been tak-
in seeraa fudhatamee idichi ተወስዶ ዕዳው ሳይመለስ ሲቀር፤ en to collect the debt but
osoo hin deebi’iin yoo hafe. 2) ለግብር ከፋዩ በዚህ አንቀጽ thedebt is irrecoverable.
2) Kaffalaa gibiraatiif bu’uura kee- መሠረት በግብር ዓመቱ የሚፈቀደው 2) The amount of the deduction
wwata kanaatiin bara gibiraat- allowed to a taxpayer under-
የተቀናሽ የገንዘብ መጠን በግብር ከፋዩ
ti hangi maallaqaa hir’ifamni
የሂሳብ መዝገብ ከተሰረዘው this Article for a tax year shall
heeyyamamuufii hanga idaa
not exceed the amount of
galmee herregaa kaffalaa gibiraa የዕዳ መጠን መብለጥ አይኖርበትም፡፡
thedebt written off in the tax-
iraa haqamee caaluu hin qabu. 3) ይህ አንቀጽ የዚህ አ ዋ ጅ
3) Keewwatni kun dhaabbilee faay- payer’s financial accounts for
አንቀጽ V2 ተፈፃሚ ለሚሆንባቸው that year.
inaansii Labsii kana keewwata 32
irratti raawwatiinsa hin qabaatu.
የፋይናንስ ተቋማት ተፈፃሚ አይሆንም፡፡ 3) This Article shall not apply to
a financial institution to which
32. Dhaabbilee Faayinaansii fi Kub- V2. የፋይናንስ ተቋማት እና የኢንሹራንስ Article 32 of this Proclama-
baanniyyaawwan Inshuraansii ኩባንያዎች tion applies.
Dambiin Manni Maree Bulchi- የክልሉ ምክር ቤ ት
insaa Mootummaa Naannichaa 32. Financial Institutions and In-
የሚያወጣው የገቢ ግብር
gibira galii ilaalchisee baasu surance Companies
dhimmoota armaan gadii ham- ደንብ የሚከተሉትን ጉዳዮች የሚወስኑ
The Regulations may provide rules
machuu ni danda’a: ድንጋጌዎችን ሊይዝ ይችላል፡-
for the following:
1) Herrega eeggannoo dhaabbi- 1) የፋይናንስ ተቋማት 1) the deduction of the loss re-
leen faayinaansii kaasaraaf qa- የሚይዙት የኪሳራ መጠባበቂያ ሂሣብ serve of finacial institutions;
batan haala itti hir’ifamu; ተቀናሽ የሚደረግበትን አኳኋን 2) the deduction of the reserve
2) Kubbaanniyyaawwan insuraan-
2) የሕይወት መድን ኢንሹራንስ for unexpired risks of insur-
sii wabii lubbuu osoo hin daba-
ኩባንያዎችን ሳይጨምር፣የኢንሹራንስ ance companies (other than
latiin, wabii insuraansii yeroon
isaanii itti hin dabarre baasan ኩባንያዎች ከሚያወጡዋቸው
life insurance companies);
waliin walqabatee herrega eeg- 3) the calculation of thetaxable
ጊዜያቸው ካላለፈባቸው የኢንሹራንስ
gannoo qabatan haala itti hir’if- income of life insurance Com-
ዋስትናዎች ጋር በተያያዘ
amni taasifamu; panies
የሚይዙት የ መ ጠ ባ በ ቂ ያ ሂ ሣ ብ
3) Kubbaanniyyaawwan insuraan-
ተቀናሽ ስለሚደረግበት ሁኔታ፤
sii lubbuuf haala shallaggii galii
gibirri itti kaffalamuu. 3) የሕይወት መድን ኩባንያዎች ግብር
የሚከፈ ልበት ገቢ የሚሠላበትን
ሁኔታ፤
Labsii Lak. 202/2009 Fuula 32 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ #2 Proclamation No. 202/2017 Page 32
33. Waliigalteewwan Yeroo Dheeraaf V3. ለረጅም ጊዜ የሚቆዩ ውሎች 33. Long-term Contracts
Turan 1) A taxpayer accounting for
1) ለንግድ ሥራ ገቢ ግብር ሂሳቡን
1) Kaffalaan gibiraa galii gibiraa business income tax on an
hojii daldalaatiif herrega isaa ak- በተሰብሳቢና ተከፋይ ሂሳብ ዘዴ
accrual basis shall include
kaataa qabiinsa herregaa herre- የሚይዝ ግብር ከፋይ ከተዋዋለው
amounts in business income
ga walitti qabamuu fi kaffalamu
irratti hundaa’een qabatu wali-
የረዥም ጊዜ ውል ውስጥ and claim deductions for ex-
igaltee yeroo dheeraa waliigale በግብር ዓመቱ የተጠናቀቀውን penditures arising under a
keessatti akkaataa dhibbeentaa መቶኛ መሠረት በማድረግ ገቢውን long-term contract for a tax
bara gibirichaa xumurameetiin በንግድ ሥራ ገቢው ውስጥ ሲያካትት
year based on the percent-
bu’uura godhachuun galii isaa age of the contract completed
ወጪውም በዚያው መቶኛ ልክ
galii hojii daldalaa keessa yeroo during the year.
galchu baasii isaas qixuma dhib- በተቀናሽነት እንዲያዝለት ይደረጋል፡፡ 2) The percentage of a long-term
beentaa kanaatiin akka hir’ifam- 2) በግብር ከፋዩ ለረጅም ጊዜ ከተደረገው contract completed by a tax-
aatti akka qabamuuf taasifama.
ውል ውስጥ በግብር ዓመቱ የተጠናቀቀው payer during a tax year shall
2) Waliigaltee yeroo dheeraaf kaffa-
laa gibiraatiin taasifame keessatti በመቶኛ የሚወሰነው በግብር ዓመቱ be determined by comparing
bara gibirichaatti kan xumur- the total costs incurred by the
የሚኖረውንለውጥ ጨምሮ ግብር
ame dhibbeentaan kan murtaa’u taxpayer during year allocated
ከፋዩ በግብር ዓመቱ የወጣውን ወጪ
jijjiirama bara gibirichaa jiru da- to the contract with the total
balatee baasii kaffalaan gibiraa ከአጠቃላይ የውሉ ወጪ ግምት ጋር estimated contractcosts,in-
bara gibiraa sana keessatti baase በማነፃፀር ይሆናል፡፡ cluding any variations or fluc-
tilmaama baasii waliigalaa walii- 3) ግብር ከፋዩ ለረጅም ጊዜ ከተደረገ tuations.
galtichaa wajjin wal bira qabuud- 3) When, at the end of the final
haan ta’a. ውል ጋር ተያይዞ በውሉ
tax yearof a long term contract,
3) Kaffalaan gibiraa waliigaltee የመጨረሻ ዓመት ኪሳራ የደረሰበት
a taxpayer has a final year loss
yeroo dheeraaf taasifame wajjin እና በአንቀጽ !7 መሠረት ኪሳራውን
wal qabatee bara waliigaltee dhu- in relation to the contract that
maatti kasaaraan kan irra qaqqa- እንዲያሸጋግር የተፈቀደለት ቢሆንም the taxpayer is permitted to
bee fi akkaataa keewwata 27 tiin ኪሳራውን ማሸጋገር ያልቻለ ሆኖ carry forward under Article
kisaaraa isaa akka dabarfatu kan በውሉ ዘመን መጨረሻ በኢትዮጵያ 27 but is unable to do so for
eeyyamameef ta’us kasaaraa isaa the reason that the taxpayer
የንግድ ሥራ መሥራት ያቆመ እንደሆነ
dabarsuu kan hin dandeenye ta’ee ceasesto carry on business in
bara waliigaltee dhumaa hojii dal- ይህ ግብር ከፋይ የደረሰበት ኪሳራ ወደ
Ethiopia at the end of the con-
dalaa Itiyoophiyaatti hojjechuu ኋላ ተመልሶ በአምናው የግብር ዓመት tract, the taxpayer may carry
kan dhaabe yoo ta’e kaffalaan
በተቀናሽ ነት እንዲያዝለት ይደረጋል፡፡ the loss back to the preceding
gibiraa kun kasaaraa irra qaqqabe
gara duubaatti deebi’ee bara gibi- 4) ግብር ከፋዩ የደረሰበትን ኪሳራ በዚህ tax year and the loss shall be
raa darbeetti akka hir’ifamaatti አንቀጽ ንዑስ አንቀጽ(3) በተመለከተው
allowed as a deduction in that
akka qabamuuf ni taasifama. year.
መሠረት ወደ ኋላ ተመልሶ ሙሉ
4) Kaffalaan gibiraa kisaaraa irra 4) If a taxpayer is not able to
qaqqabe akkaataa Labsii kana በሙሉ በተቀናሽ ወጪነት እንዲያዝ wholly deduct a loss carried
keewwata xiqqaa 3 tiin duubat- ማድረግ ያልቻለ እንደሆነ፣ያልተቀነሰው backunder sub-article (3) of
ti deebi’ee guutumaa guuttuutti ኪሳራ ወደኋላ ተመልሶ ወደ አቻምናው this Article, the amount not
akka baasii hir’ifamaatti akka qa- deductedmay be carried back
የግብር ዓመት የሚሸ ጋገር ሆኖ በዚህ
bamu taasisuu kan hin dandeenye
to the next preceding tax year
yoo ta’e, kisaaraan hin hir’ifamne አንቀጽ ንዑስ አንቀጽ(3) በተመለከተው
gara duubaatti deebi’ee gara bara
and applied as specified in
መሠረት ተቀናሽ ይደረጋል፡፡
gibiraa darbe dura jirutti kan sub-article (3) of this Article
5) ግብር ከፋዩ በረዥም ጊዜ ው ል in that year.
dabarfamu ta’ee akkaataa keew-
wata kana keewwata xiqqaa 3 tiin ኪሣራ ደርሶበታል የሚባለው 5) A taxpayer has a final year loss
hir’ifamni ni taasifama. የሚከተሉት ቅድመ-ኔታዎች በአንድነት under a long-term contract if
5) Waliigaltee yeroo dheeraatiin both the following conditions
ተሟልተው ሲገኙ ይሆናል፡-
kaffalaa gibiraa irra kasaaraan are satisfied:
qaqqabeera kan jedhamu
haal-dureewwan armaan gadii
bakka tokkotti guutamanii yoo
argaman ta’a:
(a) Kaayyoo hojii xumurame (ሀ) የተጠናቀቀውን ሥራ በመቶኛ ለማስ (a) the taxable income esti-
dhibbeentaan shallaguuf je- ላት ዘዴ ዓላማ ሲባል በውሉ mated tobe made under the
cha galiin gibirri itti kaffala- contract for the purposes
ይገኛል ተብሎ የተገመተውግብር
mu akkaataa waliigalteetiin of the percentage of com-
ni aragama jedhamee til- የሚከፈልበት ገቢ በእርግጠኛነት
pletion method exceeds
maamame galii gibirri itti ከተገኘው ግብር ከሚከፍለበት ገቢ the actual taxable income,if
kaffalamu dhugumatti ar- በልጦ ሲገኝ፤ እና any, under the contract;
game caalee yoo argame;
(ለ) በዚህ ንዑስ አንቀጽ ፊደል ተራ (ሀ) and
(b) Akkaataa keewwata kana
(b) the amount of the excess
keewwata xiqqaa 5 (a) tiin መሠረት በብልጫ የታየው ገንዘብ
maallaqni caalmaan argame underparagraph (a) of this
በዚህ አንቀጽ መ ሠ ረ ት
bu’uura keewwata kanaatiin sub-article exceeds the dif-
ተሰልቶ ከተደረሰበት ውሉ ference between thebusi-
shallagamee kan irra gahame
bara gibiraa waliigaltichi itti በተጠናቀቀበት የግብር ዓመት ness income and deductible
xumurametti garaagarum- የንግድ ሥራ ገቢና ወጪው መካከል expenditures computed
maa galii fi baasii hojii dal- ካለው ልዩነት በልጦ ሲገኝ፤ under sub-article (1) of this
dalaa gidduu jiru caalee yoo Article for the tax year in
6) ለዚህ አንቀጽ አፈፃፀም “ለረጅም
argame; which the contract was
6) Raawwii keewwata kanaatiif, ጊዜ የሚቆይ ውል” ማለት
completed;
“waliigaltee yeroo dheeraaf ሥራው ከተጀመረበት ጊዜ አንስቶ 6) In this Article, “longterm
turu” jechuun yeroo hojiin kun በ02 ወራት ውስጥ ይጠናቀቃል ተብሎ contract”means a contract for
eegalamee kaasee ji’oota 12 manufacture, installation or
ከሚገመተው በስተቀር በተጀመረበት
(kudha lama) keessatti ni xumu- construction, or, in relation
rama jedhamee kan tilmaama- የግብር ዓመት ውስጥ ያልተጠናቀቀ
to each,the performance of
mu irraa kan hafe, bara gibiraa የማምረት፣የመትከል ወይም የግንባታ
related services, that is not
jalqabame keessatti hojii oomi- ሥራ እንዲሁም ከእነዚህ ጋር የተያያዘ completed within the tax year
shuu, dhaabuu yookiin ijaarsaa
akkasumas tajaajila kanneen
አገልግሎት ነው፡፡ in which work under the con-
wajjin wal qabate kan hin xu- tract commenced, other than
muramne dha. V4. ለደረጃ “ለ” ግብር ከፋዮች ቀላል የታክስ a contract estimated to be-
completed within 12 months
ሥርዓት
34. Kaffaltoota Gibiraa Sadarkaa of the date on which work un-
በግብር ዓመቱግብር የሚከፈልበት
“B” tiif Sirna Taaksii Salphaa der the contract commenced.
Galiin kaffaltoota gibira sadark- የደረጃ “ለ” ግብር ከፋዮች ገቢ
aa “B” gibirri itti kaffalamu bara የሚሰላውበዚህአዋጅ መሠረት ሲሆን 34. Simplified Tax System for Cat-
gibirichaa kan shallagamu ak- በዚህ አንቀጽ የተመለከቱት ሁኔታዎች egory ‘B’ Taxpayers
kaataa Labsii kanaatiin yoo ta’u, The taxable income for a tax
መጠበቅ ይኖርባቸዋል፡-
haalawwan keewwata kanaan year of a Category ‘B’ taxpayer
ibsaman eegamuu qabu: 1) ግብር ከፋዩ የንግድ ሥ ራ
shall be computed in accor-
1) Kaffalaan gibiraa galii hojii dal- ገቢውንና ተቀናሽ ወጪውን የሚይዘው dance with this Proclamation
dala isaa fi baasii hir’ifamu kan በጥሬ ገንዘብ እንቅስቃሴ ላ ይ subject to the following mod-
qabatu mala qabiinsa herregaa
በተመሰረተ የሂሳብ አያያዝ ዘዴ መሆን ifications:
maallaqa callaa irratti hun-
አለበት፤ 1) the taxpayer shall account for-
daa’uun ta’uu qaba.
2) Raawwii Labsii kana keewwa- 2) ለዚህ አዋጅ አ ን ቀ ጽ
business income and deductible
ta 26 tiif jecha qabeenyawwan expenditures on a cash basis;
!6 አፈፃፀም ሲባል፣ ዋ ጋ ቸ ው
gatiin isaanii hir’atuu fi qabeen- 2) the rate of depreciation appli-
ለሚቀንሱ ሀብቶች እና ግዙፋዊ ሀልዎት cable to the depreciable assets
ya hojii daldalaa kaffalaa gibi-
raa daldala kiliyaa (intanjable ለሌላቸው የግብር ከፋዩ የንግድ ሥራ and business intangibles of the
property) baasiin dullumaa taa- ሀብቶች የሚደረገው የእርጅና ቅናሽ taxpayer for the purposes of
sifamu %100 ta’a. 100% (መቶ ፐርሰንት) ይሆናል፤
Article 26 of this Proclama-
3) Baasiin meeshaalee daldalaa tion shall be 100%;
3) በግብር ዓመቱ ለተገኙ
bara gibirichaa keessatti arga- 3) a deduction is allowed for the
maniif bahe hir’ifamaan ni qa- የንግድ ዕቃዎች የወጣ ወጪ በተቀናሽነት
cost of trading stock acquired
bama. ይያዛል፤ during the year;
4) Labsii Bulchiinsa Taaksii kee- 4) በታክስ አስተዳደር አዋጅ 4) The period for the retention
wwata 19 keewwata xiqqaa 2 አንቀጽ 0(2) የተመለከተው የሂሳብ of documents under Article
jalatti kan ibsame yeroon gal-
mee herregaa qabatee turuu fi መዛግብትን ይዞ የማቆያው ጊዜ እና 19(2)of the Tax Administra-
murtii gibiraa fooyyessuuf Labsii የግብር ውሳኔን ለማሻሻል በታክስ tion Proclamation and thepe-
Bulchiinsa Taaksii keewwata 30 riod for the amendment of tax
አስተዳደር አዋጅ አንቀጽ V(2)(ለ)
keewwata xiqqaa 2 (b) jalatti yer- assessments under Article
oon ibsame waggaa 3 (sadii) ta’a. የተመለከተው ጊዜ ሦስት ዓመት
30(2)(b) ofthe Tax Adminis-
ይሆናል፡፡ tration Proclamationshall be
Kutaa Jaha
Dhaabbilee 3 years.
35. Dhaabbata Tokko To’achuuf ክፍል ስድስት
Jiijjiirama Taasifamu ድርጅቶች Part Six
1) Keewwata kana keewwata Institutions
V5. አንድን ድርጅት በመቆጣጠር ረገድ
xiqqaa 2 jalatti kan tumame
akkuma eegametti ta’ee, dhaab- የሚደረግ ለውጥ
35. Change in Control of a Body
banni tokko “bara kasaaraa” jed- 1) Subject to sub-article (2) of
1) የዚህ አንቀጽ ንዑስ አንቀጽ
hamee caqasamutti bara gibiraa this Article, a body shall
(2)እንደተጠበቀሆኖ አንድ
kasaaraan irra gahe akkaataa carry a loss forward for a tax
Labsii kana keewwata 27 tiin ድርጅት "የኪሳራ ዓመት" ተብሎ
year(referedto as the “loss
gara “bara ce’umsaa” jedhamee በሚጠቀሰው የግብር ዓመት የደረሰበት
gara caqasamutti bara itti aa-
year”)nder Article 27of this
nutti dabarsuu kan danda’u bara ኪሳራ በዚህ አዋጅ አንቀጽ !7 ወይም Proclamation to a subsequent
kasaarichaatti, bara ce’umsattii መሠረት "የመሸጋገሪያ ዓመት" tax year (referred to as the
fi baroota gidduu galan kamit- ተብሎ ወደ ሚጠቀሰው የሚቀጥለው “carry forward year”) only
tiyyuu namni gahee abbummaa when the same person holds
muummee kubbaaniyyichaa % ዓመት ሊያሸጋግር የሚችለውበኪሳራው
50 ol ta’e qabate nama wal fak- ዓመት፣ በማሸጋገሪያውዓመትእና
more than 50% of the under-
kaatu yoo ta’e qofa dha. lying ownership of the body
በማናቸውም ጣልቃ ገብ ዓመታት
2) Akkaataa Keewwata kana Kee- in the lossyear, the carry for-
wwata Xiqqaa 1 tiin dabarsa የኩባንያውን ከ$%(ሃምሳ በመቶ) በላይ
ward year, and all intervening
kasaaraa dhorkuun kan hin የሆነውን የዋና ባለቤትነት ድርሻ የያዘው tax years.
danda’amne:
(a) Bara kasaaraatti, bara ce’um-
ሰው ተመሳሳይሰው የሆነ እንደሆነ ብቻ 2) Sub-article (1) of this Arti-
saa fi baroota gibiraa gidduu ነው፡፡ cle shall not prevent the car-
galan hundatti dhaab- 2) በዚህ አንቀጽ ን ዑ ስ ry forward of loss by a body
batichi hojii daldalaa gosa አንቀጽ(1) መሠረት የኪሳራ when the body:
tokko kan hojjete yoo ta’e; (a) conducts the same busi-
yookiin መሸጋገርን መከልከል የማይቻለው፡-
(b) Abbummaan muummee (ሀ) በኪሳራው ዓመት፣በማሸጋገሪያው
ness in the loss year, the
dhaabbatichaa erga jijjiirame carry forward year, and all
ዓመት እና በሁሉም ጣልቃገብ
boodas kasaaraan qaqqabe intervening tax years; and
baasiidhaan hir’ifamee han- የግብር ዓመታት ድርጅቱ አንድ
(b) does not,until the loss has
ga xumuramutti dhaabba- ዓይነት የንግድ ሥራ የሠራ been fully deducted, en-
tichi hojii daldalaa haaraa
irratti kan hin bobbaanee fi
እንደሆነ፤ ወይም gage in any new business
dhaabbatichi yookiin mi- (ለ) የድርጅቱ ዋና ባለቤትነት ከተለወጠም activity after the change
seensonni dhaabbatichaa በኋላ የደረሰው ኪሣራ በወጪነት in underlying ownership
kayyoon ol’aanaan hojii ተቀናሽ ተደርጐ እስከሚጠናቀቅ if theprincipal purpose of
daldalaa haaraa irratti bob- the body or the members
ba’aniif kasaaraan qaqqabe ድረስ፣ ድርጅቱ በአዲስ የንግድ
galii hojii daldalaa haaraa ir- ሥራ ያልተሠማራ እና ድርጅቱ
of the body in engaging
raa argame irraa akka hir’if- in the new business activ-
ወይም የድርጅቱ አባላት በአዲስ
amu taasisuudhaan gibira ity is to utilize the loss so
galii hojii daldalaa dhaab- የንግድ ሥራ ላይ የተሰማሩበት
as to reduce the business
batichaan kaffalamuu qabu ዋነኛ ዓላማ የደረሰው ኪሣራ income tax payable on the
hir’isuuf kan hin taane yoo በአዲሱ የንግድ ሥራ ከተገኘው ገቢ incomearising from the
ta’edha.
ላይ ተቀናሽ እንዲ ሆን በማድረግ new business activity.
በድርጅቱ ሊከፈል የሚገባውንየንግድ
ሥራ ገቢ ግብር ለማሳነስያልሆነ
እንደሆነ ነው፡፡
36. Kubbaanniyyaa Irra Deebiin Gur- V6. የኩባንያ እንደገና መደራጀት 36. Corporate Reorganizations
maa’u 1) በክልሉ ነዋሪ የሆነ ኩባንያ“አስተላላፊ” ተብሎ 1) If a resident company(referred
1) Kubbaanniyyaan jiraataa Naan- to as the ‘transferor’)transfers
የሚጠራ በኢትየጵያ ነዋሪ የ ሆ ነ
nichaa ta’e “daddabarsaa” jedha-
mee kan waamamu kubbaanni- ኩባንያ“ የሚተላለፍለት” ተብሎ ለሚጠቀ ስ
abusiness asset to another res-
yyaa jiraataa Naannichaa ta’e “kan ident company(referred to as
ለሌላ በክልሉ ነዋሪ ለሆነ ኩባንያ እንደገና
darbuuf” jedhamee kan ibsamuuf the ‘transferee’) as part of re-
ከመደራጀት ጋር ተያይዞ የንግድ ሥራ ሀብት
kubbaaniyyaa jiraataa Naannichaa organization:
ta’e biroof irra deebiin gurmaa’uu ያስተላለፈለት እንደሆነ፡-
(a) The transfer shall not be
waliin wal qabatee qabeenya hojii (ሀ) ማስተላለፉ የንግድ ሥራ ሀብትን treatedas a disposal of the
daldalaa kan dabarseef yoo ta’e:
(a) Dabarsuun isaa qabeenya hojii እንደመሸጥ፣መለወጥወይምመስጠትተደርጎ business asset by the trans-
daldalaa akka waan gurgureetti, አይወሰድም፤ feror;
jijjiireetti yookiin kenneetti hin (ለ) የንግድ ሥራ ሀብቱ የተላለፈለት ኩባንያም (b) The transferee shall be
fudhatamu; treated as having acquired
የንግድ ሥራ ሀብቱ በተላለፈበት ጊዜ
(b) Kubbaanniyyaan qabeenyi ho- thebusiness asset fora cost
jii daldalichaa darbeefis yeroo አስተላለፊው የንግድ ሥራ ሀብቱን
equal to the transferor’s
qabeenyi hojii daldalaa darbeef- ለማግኘት ካወጣው ወጪጋር እኩል የሆነ
itti dabarsichi qabeenya hojii cost for the asset at the time
ወጪበማውጣት የንግድ ሥራ ሀብቱን
daldalichaa argachuuf baasiin of the transfer; and
baase qabeenyicha waliin wal እንዳገኘው ተደርጎ ይወሰዳል፤ (c) If the transferee has issued
qixa ta’e baasuudhaan qabeenya (ሐ) ሀብቱ የተላለፈለት ሰው በተላለፈለት ሀብት shares in exchange for thet-
hojii daldalichaa akka argateetti
ለውጥአክሲዮን የሰጠ እንደሆነ ransferred asset, the cost
lakkaa’ama;
(c) Namni qabeenyichi darbeef ለአክሲዮኖቹ የተደረገው ወጪ፣ የተላለ of the shares is equal to
jijjiirraa qabeenya darbeefiitiin ፈው ሀብት ማስተላለፍ በሚከናወንበት
thecost of the transferred
aksiyoona kan kenne yoo ta’e, asset at the time of the
ጊዜ ከነበረው ዋጋ ጋር እኩል መሆን
baasiin aksiyoonotaaf taasifame transfer.
yeroo qabeenyaa darbe dabrsu- ይኖርበታል፡፡
2) If the business asset referred
un raawwatamutti gatii duraan 2) በዚህ አንቀጽ ንዑስ አንቀጽ (1) የተጠቀሰው
to in sub-article (1) of thisAr-
ture waliin wal qixa ta’uu qaba.
የንግድ ሥራ ሀብት ዋጋው የሚቀንስ ሀብት ticle is a depreciable asset or
2) Keewwata kan keewwata xiqqaa 1
jalatti kan ibsame qabeenya hojii ወይም ግዙፋዊ ሀልዎት የሌለው የንግድ ሥራ business intangible, therefer-
daldalaa qabeenya gatiin isaa hir’atu ሀብት የሆነ እንደሆነ፣ በዚህ አንቀጽ ንዑስ ence in sub-article(1) of this
yookiin qabeenya hojii daldala kili- Article to the cost of thebusi-
አንቀጽ (1) ለንግዱ ሥራ ሀብት የተደረገው
yaa (intanjable property) yoo ta’e,
ወጪ በሚል የተጠቀሰው የሀብ ቱ መተላለፍ
ness asset is a reference to the
bu’uura keewwata kana keewwata
xiqqaa 1 tiin baasii qabeenya hojii net book value of thebusiness
በሚደረግበት ጊዜ ያለውን የንግድ ሥራ
daldalaaatiif bahe jedhamuun kan asset at the time of the trans-
ሀብቱን የተጣራ የመዝገብ ዋጋ የሚመለከት
ibsame yeroo dabarsi qabeenyichaa fer.
raawwatamutti kan ture gatii gal- ይሆናል፡፡
3) In this Article,“reorganiza-
mee bu’aa qulqulluu qabeenya hojii 3) ለዚህ አንቀጽ አፈፃፀም “እንደገና መደራጀት” tion” means:
daldalaa kan ilaallatu ta’a.
ማለት፡- (a) A merger of two or more
3) Raawwii keewwata kanaatiif “irra
deebiin gurmaa’uu” jechuun: (ሀ) በክልሉ ነዋሪ የሆኑ ሁለት ወይም ከሁለት resident companies;
(a) Walitti makamuu kubbaanni- በላይ የሆኑ ኩባንያዎች መዋሃድ፤
yyoota jiraataa Naannichaa ta’an
lama yookiin lamaa olii;
(b) Kubbaanniyyaa jiraataa (ለ) በክልሉ ውስጥ ነዋሪ የሆነውን (b) The acquisition or take-
Naannichaa ta’e gatii aksiy- ኩባንያ ድምጽ የሚያሰጥ የአክሲዮን over of 50% or more of
oonaa sagalee kennisiisu % thevoting shares and
ዋጋ $% (ሃምሳ በመቶ) ወይም
50 yookiin gatiin waliigala
የሌሎች ጠቅላላ የአክሲዮኖች ዋጋ 50% or more of allother
aksiyoonota biroo % 50 jijji-
irraa aksiyoonaa dhaabbatni ሃምሳ በመቶ እንደገና በሚደራጀው
shares by value of a res-
miseensa kubbaaniyyaa irra ident company solely in
ኩባንያ አባል የሚሆን ድርጅት
deebiin gurmaa’u ta’uun ar- exchange for shares in
በሚያገኘው አክሲዮን ለውጥ ብቻ
gatu qofaan kan gurgurame another resident com-
በማናቸውም መንገድ የተላለፈ
yookiin karaa biroo kamiini- pany that is a party to
yyuu kan darbe yoo ta’e: እንደሆነ፣ the reorganization;
(c) Kubbaanniyyaa miseensa kub- (ሐ) እንደገና በ ሚ ደ ራ ጀ ው (c) The acquisition of 50%
baanniyyaa irra deebiin gur- ኩባንያ ውስጥ or more of the assets of
maa’u keessatti gama kaffaltii ga-
አባል ለሆነኩባንያ በአክሲዮን aresident company by
hee aksiyoonaatiin mirga addaa
ድርሻ ክፍያ ረገድ ልዩ another resident compa-
kan hin kennisiifnee fi haala
hirmaannaa sagalee argamsiisu መብት በማያሰጥና የድምጽ ተሳትፎ
ny that is aparty to the
qofaan qabeenyaa kubbaanni- reorganization solely
ብቻ በሚያስገኝ አኳኋን፣በኢትዮጵያ
yyaa jiraataa Itiyoophiyaa ta’ee in exchange for share-
ነዋሪ ከሆነ እና የእንደገና መደራጀቱ
fi irra deebiin gurmaa’uudhaan swith voting rights but
አባልከሆነ ኩባንያ ሀብት ውስጥ
miseensa ta’e keessaa % 50 ol no preferential right to
yookiin kubbaanniyyaa jiraataa ሃምሳ በመቶ ወይም ከዚያ በላይ dividends;
Naannichaa ta’e kan birootiif ሌላ በኢትዮጵያ ነዋሪ ለሆነ (d) A division of a resident
kenname yookiin kan darbe ኩባንያየተሰጠ ወይም የተላለፈ company into two or
yoo ta’e;
እንደሆነ፤ moreresident compa-
(d) Kubbaanniyyaa jiraataa
Naannichaa ta’e gara kub- (መ) በኢትዮጵያ ነዋሪ የሆነ ኩባንያ ወደ nies; or
baaniyyaa lama yookiin isaa ሁለት ወይም ከዚያ በላይ ወደሆኑ
(e) When a company divid-
oliitti yoo hiramu; yookiin ed its capital to its share.
ኩባንያዎ ች ሲከፋፈል፤ወይም
(e) Dhaabbanni daldalaa tokko 4) This Article shall apply
(ሠ) አንድ የንግድ ሥራ ድርጅት
kaappitaala kittillayoota isaa; only when the Authority is
kappitaala dhaabbatichaa kan የተቀጽላዎቹን ካፒታል፣የድርጅቱን
satisfied that the merger,
qabataniif yoo hiru dha. ካፒታል ለያዙ ሲያከፋፍል ነው፡፡ acquisition,takeover, divi-
4) Tumaan Keewwata kana raaw- 4) የዚህ አንቀጽ ድንጋጌ ተፈፃሚ sion, or spin off does not
watiinsa kan qabaatu Abbaan
የሚሆነው የታክሱ ባለሥልጣን have a principal purpose of
Taayitaa walitti makamiinsa ta-
asifame, abbummaa qabachuu, የተደረገው ውህደት፣ በባለቤትነት tax avoidance.
dhuunfachu, hiramuu yookiin መያዝ፣መጠቅለል፣መከፋፈል ወይም
kaappitaala kittillayoota isaa የተቀጽላዎቹን ካፒታል
Part Seven
kaayyoon bu’uuraa gocha kaap- Mining and Petroleum works
የድርጅቱን ካፒታል ለያዙ የማስተላለፍ
pitaala dhabbatichaa warra qa- 37. Definitions
ተግባር ዋነኛ ዓላማ ከታክስ ለመሸሽ
bataniif dabarsuu taaksii irraa unless definde other-
baqachuu akka hin taane yoo itti ያለመሆኑን ሲያምንበት ነው፡፡
wise in this proclamation
amanee dha. termes used herein shall
ክፍል ሰባት have;
Kutaa Torba
Hojiiwwan Albuudaa FI Boba’aa
የማዕድን እና የነዳጅ ሥራዎች 1) “Contractor” means a per-
37. Hiika V7. ትርጓሜ son who has entered into a
Akkaataan jechichaa hiika biroo የቃሉ አገባብ ሌላ ትርጉም ካልተሰጠው petroleum agreement with
kan kennisiisuuf yoo ta’e malee በስተቀር በዚህ ምዕራፍ ሥር፡-
the government;
kutaa kana keessatti: 2) “Contract area” means the
1) “ሥራ ተቋራጭ” ማለት ከመንግሥት
1) “Kontiraaktara” jechuun nama area designated as the con-
kamiyyuu mootummaa waliin ጋርየነዳጅ ስምምነት ያደረገ ማንኛውም
tract area under a petro-
waliigaltee bu’aa raawwate dha. ሰው ነው፤ leum agreement;
2) “Naannawwaa Waliigaltee” 2) “የውል ክልል” ማለት በነዳጅ ስምምነት
jechuun waliigaltee boba’aa kees-
ውስጥ የውል ክልልተብሎ የተሰየመ
satti naannawaa waliigaltee jed-
hamee iddoo moggaaffamedha. አካባቢ ነው፤
3) “Waliigaltee mirga dabarsuuf 3) “መብትን ለማስተላለፍ የሚደረግ 3) “Farm-out agreement” means
taasifamu” jechuun waliigaltee ስምምነት” ማለት የዚህ አዋጅ አንቀጽ an agreement to which Ar-
Labsii kana keewwatni 44 raaw- ticle 44 of this Proclamation
#4 ተፈፃሚ የሚሆንበት ስምምነት
watinsa irratti qabaatu dha. applies;
4) “Baasii misoomsuu” jechu- ነው፤
4) “Development expenditure”
un baasii qabeenya gatiin isaa 4) “ የ ማ ል ሚ ያ ወ ጪ ”
means capital expenditure
hir’atu osoo hin dabalatiin nama ማለት ዋጋው ለሚ ቀንስ ሀብት
incurred by a licensee or
yookiin kontiraaktara eeyyamni የሚወጣን ወጪን ሳይጨምር contractor in undertaking de-
kennameef baasii kappitalaa ho- ፈቃድ በተሰጠው ሰው ወይም velopment operations, other
jii misoomaa hojjachuuf baahu
yoo ta’u, kanneen armaan gadii
በሥራ ተቋራጩ የልማት ሥራዎችን than expenditure incurred in
ni dabalata: ለ መሥራት የሚወጣ የካፒታል ወጪ acquiring a depreciable asset,
(a) Hojiiwwan armaan gadii ሲሆን የሚከተሉትንም ይጨምራል፡፡ and includes the following:
raawwachuuf baasii yeroo (ሀ) የሚከተሉትን ተግባራት ለማከናወን
(a) Expenditure whenever in-
kamiyyuu bahu: curred in acquiring:
በማናቸውም ጊዜ የሚወጣ ወጪ፡-
(i) “Baasii barbaachaa” gaaleen (i) An interest in a mining
(i) “የፍለጋ ወጪ” ለሚለው ሀረግበዚህ
jedhu keewwata kana keew- right or petroleum agree-
አንቀጽ ንዑስ አንቀጽ
wata xiqqaa 6 (a)(i) tiin hiika ment, other than an inter-
kennameen faayidaa ibsame (6)(ሀ)(1) በተሰጠው ትርጉም est referred to in paragraph
osoo hin dabalatiin baasii የተመለከተውን ጥቅም 6(a)(1) of the definition of
albuuda baasuutiin yookiin ሳይጨምር፣በማዕድን ማውጣት “exploration
hojii boba’aatiin faayidaa ar- ወይም በነዳጅ ሥራ ጥቅም (ii) Expenditure” in this Ar-
gachuuf bahu; yookiin ticle; or mining or petro-
ለማግኘትየሚወጣ ወጪ፤ ወይም
(ii) “Baasii barbaachaa” gaaleen leum information, other
jedhu keewwata kana keew- (ii) “የፍለጋ ወጪ”ለሚለው ሀረግ በዚህ
than information referred
wata xiqqaa 6 (a)(ii) tiin hiika አንቀጽ ንዑስ አንቀጽ
to in paragraph 6(a)(2) of
kenname osoo hin dabalatiin (6) (ሀ)(2) በተሰጠው ትርጉም
(b) Baasii albuuda baasuu yooki- the definition
የተመለከተውን ሳይጨምር
in odeeffannoo hojii boba’aa (b) Of “exploration expendi-
(ለ) የማዕድን ማውጣት ወይም የነዳጅ ture” or petroleum infor-
argachuuf bahu.
(c) Mirga albuuda baasuu ሥራ መረጃ ለማግኘት የወጣ mation, in this Article;
yookiin waliigaltee boba’aa ወጪ፤ (c) Social infrastructure ex-
waliin walqabateen baasii (ሐ) ከማዕድን ማውጣት መብት ወይም penditure incurred relation
bu’uraalee misooma haw- ከነዳጅ ስምምነት ጋር በተያያዘ todevelopment operations
waasummaa diriirsuuf ba’u. ለማህበራዊ መሠረተ-ልማት
under a mining right or pe-
5) “Hojiiwwan Misoomaa” jechuun: troleum agreement;
ዝርጋታ የሚወጣ ወጪ፣
(a) Hojii albuuda baasuutiif yoo 5) “Development operations”
ta’u heeyyama hojii albuuda 5) “የልማት ሥራዎች” ማለት፡-
means:
baasuutiin hojii heeyyamame; (ሀ) ለማዕድን ማውጣት ሥራ ሲሆን
(a) For mining operations, au-
yookiin በማዕድን ማውጣት ሥራ ፈቃድ thorised operations under
(b) Hojii boba’aaf yoo ta’u hojii bo- የተፈቀደ ሥራ፤ ወይም a mining licence; or
ba’aa waliin wal qabatee hojii-
(ለ) ለነዳጅ ሥራ ሲሆን ከነዳጅ ሥራ (b) For petroleum operations,
wwan misoomaa fi oomishuuf
ጋር ተያይዞ ለልማትና ለማምረት authorised operations re-
waliigaltee boba’aatiin heeyya-
mamanidha. በነዳጅ ስምምነት የተፈቀዱ lating to development and
6) “Baasii barbaachaa” jechuun ሥራዎች ናቸው፡፡
production under a petro-
baasii qabeenyawwan gatiin leum agreement;
6) “የፍለጋ ወጪ” ማለት ዋጋቸው
isaanii hir’ataniif ba’u osoo hin 6) “Exploration e x p e n d i -
ለሚቀንስ ሀብቶች የሚወጣውን ወጪ
dabalatiin nama heeyyamni ture” means capital ex-
ሳይጨምር ፈቃድ በተሰጠው ሰ ው
kennameef yookiin kontiraak- penditure incurred by a licens-
tarichaan hojii qorannoo gag- ወይም በሥራ ተቋራጩ የምርመራ ee or contractor in undertaking
geessuuf baasii ba’u yoo ta’u, ሥራዎችን ለማካሄድ የሚወጣ ወጪ exploration operations, other
kanneen armaan gadii ni daba- ሲሆን የሚከተሉትን ይጨምራል፡፡ than expenditure incurred in
lata: acquiring a depreciable asset,
and includes the following:
(a) Kanneen armaan gadii arga- (ሀ) የሚከተሉትን ለማግኘት የወጣ ወጪ፡- (a) Expenditure incurred in
chuuf baasii bahe: (i) ከመንግሥት ወይም መብትን acquiring:
(i) Mootummaa yookiin wali- (i) An interest in an exploration
igaltee mirga dabarsu irraa ከሚያስተላልፍ ስምምነት
right from theGovernment
baasii faayidaa mirga bar- የፍለጋን መብት የሚመለከት ጥቅም
or under a farm-out agree-
baachaa ilaallatu argachuuf ለማግኘት የሚወጣወጪ፤ወይም
bahu; yookiin ment; or
(ii) Mootummaa yookiin wali- (ii) ከመንግሥት ወይም መብትን (ii) Exploration information
igaltee mirga dabarsu irraa ከሚያስተላልፍ ስምምነት የፍለጋ from the Government
odeeffannoo barbaachaa ar- መረጃን ለማግኘት የሚወጣ ወጪ፤ orunder a farm-out agree-
gachuuf baasii bahu; yookiin ment;
ወይም
(b) Hojii barbaacha albuudaa (b) Social infrastructure ex-
yookiin waaliigaltee boba’aa (ለ) ከማዕድን ፍለጋ ሥራ ወይም ከነዳጅ
penditure incurred in re-
waliin walqabatee baasii ስምምነት ጋርተያይዞ ለማህበራዊ lation toexploration op-
ijaarsa bu’uraalee misooma
መሠረተ-ልማት ግንባታ የሚወጣ erations under a mining
hawwaasummaatiif bahu.
7) “Odeeffannoo barbaachaa” jechuun: ወጪ፤ exploration rightor petro-
(a) Mirga barbaacha albuudaa 7) “የፍለጋ መረጃ” ማለት፡-
leum agreement;
keessatti albuudota hammat- 7) “Exploration information”
(ሀ) በማዕድን ፍለጋ መብት ውስጥ
aman argachuuf barbaacha means information relating to
taasifamuuf odeeffannoo የተካተቱ ማዕድናትን ለማግኘት the search for:
gargaaru ; yookiin ለሚደረግ ፍለጋ (a) Minerals under a mining
(b) Waliigaltee boba’aa keessatti የሚያገለግል መረጃ፤ወይም exploration right; or
boba’aa hammatame arga- (b) Petroleum under a petro-
(ለ) በነዳጅ ስምምነት ውስጥ የተካተተን
chuuf barbaacha taasifamuuf
leum agreement;
odeeffannoo gargaaru dha. ነዳጅ ለማግኘትለሚደረግ ፍለጋ
8) “Hojii barbaachaa” jechuun:
8) “Exploration operations”
የሚያገለግል መረጃ ነው፡፡
(a) Barbaacha albuudatiif yoo means:
ta’u hojii mirga barbaacha al-
8) “የፍለጋ ሥራ” ማለት፡- (a) For mining operations, au-
buudaa keessatti heeyyama- ሀ) ለማዕድን ፍለጋ ሲሆን በማዕድን thorised operations under a
me; yookiin ፍለጋ መብት ውስጥ የተፈቀደ mining exploration right; or
(b) Hojii boba’aatiif yoo ta’u wali- (b) For petroleum operations,
ሥራ፤ ወይም
igaltee boba’aa keessatti hojii authorised operations re-
barbaachaa heeyyamame dha. (ለ) ለነዳጅ ሥራ ሲሆን በነዳጅ ስምምነት
lating to exploration under
9) “Mirga barbaachaa” jechuun ውስጥ የተፈቀደ የፍለጋ ሥራ ነው፡፡ a petroleum agreement;
bu’uura Labsii Albuudaatiin 9) “የፍለጋ መብት” ማ ለ ት 9) “Exploration right” means
mirga hojii barbaacha albuudaa
mootummaadhaan heeyyama- በማዕድን አዋጅ መሠረት በመንግሥት a mining exploration right-
mee yookiin bu’uura waliiga- የተፈቀደ የማዕድን ፍለጋ መብት granted under Mining Proc-
tee boba’aatiin heeyyama bar- lamation or an exploration
ወይም በነዳጅ ስምምነት መሠረት የተሰጠ
baachaa kennamedha. licenceissued under a petro-
የፍለጋ ፈቃድ ነው፡፡
10) “Naannawaa heeyyamni itti leum agreement;
kenname” jechuun naannawaa 0) “ፈቃድ የተሰጠበት አካባቢ” ማለት 10) “Licence area” means the area
heeyyamni albuuda baasuu itti የማዕድን ማውጣት ፈቃድ የተሰጠበት that is the subject of a minin-
kennamedha. gright;
አካባቢ ነው፡፡
11) “Nama heeyyamni kennameef
11) “Licensee” means a person
” jechuun nama mirgi albuuda 01) “ፈቃድ የተሰጠው ሰው” ማለት ማዕድን
baasuu kennameefii dha. who has been granted a min-
የማውጣት መብት የተሰጠው ሰው ነው፡፡
12) “Mirga barbaachaa albuudaa” ingright;
02) “የማዕድን ፍለጋ መብት” ማለት 12) “Mining e x p l o r a t i o n
jechuun bu’uura Labsii al-
buudaatiin mirga sakatta’uu, በማዕድን አዋጅ መሠረት የተሰጠ right” means a reconnaissance,
barbaaduu yookiin heeyyama የቅኝት፣ የፍለጋ፣ ወይም ፈቃድን ይዞ exploration, or retention li-
qabatanii turuu kenname dha. የመቆየት መብት ነው፡፡ cence granted under the Min-
13) “Odeeffannoo albuudaa” jechu- ing Operations Proclamation;
un odeeffannoo hojii albuudaa 03) “የማዕድን መረጃ” ማለት ከማዕድን
13) “Mining information” means
waliin wal qabatedha. ሥራዎች ጋር የተያያዘ መረጃ ነው፡፡
information relating to min-
ing operations;
14) “Hojiiwwan Albuudaa” jechu- 04) “የማዕድን ሥራዎች” ማለት በማዕድን 14) “Mining operations” means
un bu’uura mirga albuudaati- መብት መሠረት የተፈቀዱ ሥራዎች authorised operations under
in hojiiwwan heeyyamamani a mining right;
ናቸው፡፡
dha. 15) “Mining right” m e a n s
15) “Mirga albuudaa” jechuun 05) “የማዕድንመብት” ማ ለ ት
are connaissance,explora-
bu’uura Labsii Hojii Albuu- በማዕድን ሥራዎች አዋጅ መሠረት tion,retention, or mining
datiin heeyyama sakatta’uu, በመንግሥት የሚሰጥ የ ቅ ኝ ት ፣ licence granted under the
qorannoo, heeyyama qabatanii
የምርመራ፣ፈቃድን ይዞ የመቆየት Mining Operations Procla-
turuu yookiin oomisha al-
buudaa mootummaadhaan ወይም የማዕድን ማምረት ፈቃድ ነው፡፡
mation;
kennamu dha. 16) “Petroleum agreement”
06) “የነዳጅ ስምምነት” ማለት በነዳጅ
16) “Waliigaltee boba’aa” jechuun means an agreement that a
ሥራዎች አዋጅ መሠረትአንድ ሰው personhas entered into with
hojii boba’aatiin wal qabatee
bu’uura seera rogummaa qa- ከመን ግሥት ጋር የሚፈራረመው the Government under the
buun waliigaltee namni tokko ስምምነት ነው፡፡ PetroleumOperations Proc-
mootummaa waliin walii mal- 07) “የነዳጅ መረጃ” ማለት ከነዳጅሥራዎች lamation;
latteessudha.
ጋር የተያያዘ መረጃ ነው፡፡
17) “Petroleum information”
17) “Odeeffannoo boba’aa” jechu- means information relating
un odeefannoo hojii boba’aa 08) “የነዳጅ ሥራዎች” ማለት በነዳጅ
to petroleum operations;
waliin wal qabatedha. ስምምነት የተፈቀዱ ሥራዎች ናቸው፡፡ 18) “Petroleum operations”
18) “Hojiiwwan boba’aa” jechu- 09) “የማህበራዊ መ ሠ ረ ተ - means authorized oper-
un hojiiwwan waliigaltee bo- ations under a petroleum
ልማት ወጪ” ማለት ፈቃድ
ba’aatiin heeyyamamani dha. agreement;
19) “Baasii bu’uraalee misooma የተሰጠው ሰው ወይም ሥራ ተቋራጭ
19) “Social infrastructure e x -
hawwaasummaa” jechuun በማዕድን ሥራ መብት ወይም
penditure” means capital
namni yookiin kontraaktarri በነዳጅ ስምምነት ባለበት ግዴታ
expenditure that a licensee
heeyyamni kennameef bu’uura
dirqama mirga hojii albuudaa
መሠረት የህዝብ ትምህርት ቤቶችን፣ or contractor is required to
yookiin waliigaltee boba’aa ሆስፒታልን፣ መንገድን ወይም ሌላ incurunder a mining right
irra jiruutiin manneen um- ተመሳሳይ ማህበራዊ መሠረተ- or petroleum agreement on
mataa, hospitaala, daandii ልማት ለመገንባት የሚያወጣው
the construction of a public
yookiin bu’uraalee misoomaa school, hospital, road, or
የካፒታል ወጪ ወይም ለማህበረሰብ
hawaasummaa kana fakkaatan similar social infrastruc-
ijaaruuf baasii kappitaalaa ልማት ፈንድ የሚያደርገው መዋጮ ture; and
baasu yookiin buusii fandii ነው፡፡ 20) “Subcontractor” means a
misooma hawaasummaatiif ta- !) “ንዑስ-ሥራ ተቋራጭ” ማለት person supplying services to
asisu dha. alicensee in respect of min-
በተቀጣሪነት አገልግሎት የሚሰጥን
20) “Kontiraaktara Xiqqaa” jechu- ing operations undertaken
un nama qaxxarriidhaan tajaa- ሰው ሳይጨምር ፈቃድ ለተሰጠው
by thelicensee, other than a
jila kennu osoo hin dabalatiin ሰው ከማዕድን ማውጣት ሥራ ጋር
person supplying services as
nama heeyyamni kennameefiif የተያያዙ አገልግሎቶችን የሚሰጥ ሰው an employee.
hojii albuuda baasuu waliin ta-
ነው፡፡ 21) Aterm used in this Procla-
jaajilawwan walqabatan nama
!1) በታክስ አስተዳደር አዋጅ ትርጉም የተሰ mationthat isdefined in the
kennudha.
21) Jechi Labsii Bulchiinsa Taaksii ጠው ቃል በዚህ አዋጅ ውስጥ ጥቅም
Tax Administration Procla-
keessatti hiikni itti kenname mation shall have the mean-
ላይ የዋለ እንደሆነ ለዚህ አዋጅ የተለየ
labsii kana keessatti hojjiira ing in the Tax Administra-
ትርጉም ካልተሰጠው በ ስ ተ ቀ ር tion Proclamation unless
kan oolu yoo ta’ee fi Labsii ka-
naan hiikni kan itti hin ken- በታክስ አስተዳደር አዋጁ defined otherwise in this
namne yoo ta’e hiika Labsii የተሰጠው ትርጉም ይኖረዋል፡፡ Proclamation
Bulchiinsa Taaksii keessatti
kennameef ni qabaata.
Labsii Lak. 202/2009 Fuula 40 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ $ Proclamation No. 202/2017 Page 40
38. Namaa fi Kontraaktara V8. ፈቃድ በተሰጠው ሰውእናሥራ ተቋራጭ 38. Taxation of Licensees and
Heeyyamni Kennameef Irratti ላይ ግብር ስለመጣል Contractors
Gibira Buusuu 1) This Proclamation shall apply
1) በዚህ ምዕራፍ የተቀመጡት ማሻሻያዎች
1) Fooyya’iinsi Kutaa Torba kana to a licensee or contractorsub-
jalatti tumaman akkuma ee- እንደተጠበቁ ሆነው፤ ይህ አንቀጽ ፈቃድ
gametti ta’ee, Keewwatni kun ject to the modifications in
በተሰጠው ሰው ወይም በሥራ ተቋራጩ
nama yookiin kontiraaktara this Chapter.
ላይ ተፈፃሚነት ይኖረዋል፡፡
heeyyamni kennameef irratti 2) If there is any inconsistency
2) ፈቃድበተሰጠው ሰው ወይም በሥራ in the taxation of a licensee
raawwatinsa ni qabaata.
2) Gibira nama yookiin kontiraak- ተቋራጩ ላይ የሚጣለውን ግብር or contractor as between this
tara heeyyamni kennameef ilaal- በተመለከ ተ በዚህ ምዕራፍ እና በአዋጁ Chapter and the other parts of
chisee Kutaa kanaa fi kutaawwaan ሌሎች ክፍሎች በተደነገገው መካከል this Proclamation, this Chap-
biroo Labsichaa jalatti kan tuma-
አለመጣጣም የተፈጠረ እንደሆነ ይህ ter shall prevail.
me gidduu walsimuu dhabuun
kan uumame yoo ta’e Kutaan kun ምዕራፍ ተፈፃሚ ይሆናል፡፡ 3) The business income tax rate
raawwatiinsa ni qabaata. 3) ፈቃድ በ ተ ሰ ጠ ው
applicable to a licensee or con-
3) Nama yookiin kontiraaktara tractor is 25%.
ሰው ወይም በሥራ ተቋራጩ
heeyyamni kennameef irratti 4) A licensee effecting payment
taarfni gibira galii hojii daldalaa ላይ ተፈፃሚ የሚሆነው የንግድ ሥራ
to a non-resident sub-con-
raawwatinsa qabaatu % 25 ta’a. ገቢ ግብር መጣኔ !5%(ሃያ አምስት tractor shall withhold and
4) Namni heeyyamni kennameef በመቶ) ነው፡፡ transfer to the tax authority
kaffaltii kamiyyuu kantiraak-
tara xiqqaa jiraataa Naannichaa
4) ፈቃድ የተሰጠው ሰው በክልሉ 10% of the Payment.
hin taaneef raawwatu irraa % ነዋሪ ላልሆነ ንዑስ-ሥራ ተቋራጭ 5) In calculating the tax payable
10 gibira hir’isee Abbaa Taayiti- ከሚፈፅመው ማንኛ ውም ክፍያ ላ ይ under sub article (4) of this
chaatiif galii taasisuu qaba. 0% (አሥር በመቶ) ግብር ቀንሶ article, deduction shall be al-
5) Akkaataa keewwata kana keew- lowed for cost of mobilization
ለባለሥልጣኑ ገቢ ማድረግ አለበት፡፡
wata xiqqaa 4 tiin hangi gibira and demobilization.
kaffalamuu kan shallagamu baa- 5) በዚህ አንቀጽ ንዑስ አንቀጽ
siiwwan moobilaayizeeshinii fi (4) መሠረት የሚከፈለው የግብር
39. Limitation of Deductions Re-
dimoobilaayizeeshiniin hir’if- መጠን የሚሰላው የሞቢላይዜሽን
amaniiti dha. lating to Mining or Petroleu-
እና የዲሞቢላይዜሽን ወጪዎች ተቀናሽ mOperations
39. Daangaa Hir’ifama Baasiiwwan ተደርገው ነው፡፡ 1) A deduction for expenditure
Hojii Albuudaa Yookiin Boba’aa to the extent incurred by al-
Irratti Taasifaman V9. በማዕድን ወይም በነዳጅ ሥራዎች icensee in undertaking min-
1) Namni heeyyamni kennameef ing operations in a licence
ተቀናሽ የሚደረጉ ወጪዎች ገደብ
naannawaa heeyyamni itti ken-
areaduring a tax year shall
nameef keessatti baasii hojii al- 1) ፈቃድ የተሰጠው ሰው በፈቃድ ክልል
buuda baasuu hojjachuuf baa- be allowed only against the
ውስጥ የማዕድን ማውጣት ሥራ
su hir’ifamaan kan qabamuuf business income derived by
ለመሥራት የሚያወጣው ወጪ
naannawaa heeyyamni itti ken- the licensee from the mining
በተቀናሽነት የሚ ያዝለት ፈቃድ operations in the licence area
nameef keessatti hojii albuudaa
waliin walqabatee galii hojii በተሰጠበት ክልል ውስጥ ከማዕድን ሥራ during the year.
daladalaa bara gibiraa keessatti ጋር በተያያዘ በግብር ዓመቱ ካገኘው 2) If a licensee has a loss in re-
argate irraa qofa ta’a. የንግድ ሥራ ገቢ ላይ ብቻ ነው፡፡ spect of mining operations in
2) Namni heeyyamni kennameef
naannawaa heeyyamni itti ken- 2) ፈቃድ የተሰጠው ሰው ፈቃድ በተሰጠበት a licence area for a tax year, the
nameef keessatti bara gibir- ክልል ውስጥ በግብር ዓመቱ የማዕድን amount of the loss shall becar-
ichaatti yeroo hojii albuudaa ሥራውን በሚሰራበት ጊዜ ኪሳራ ያጋ
ried forward and allowed as a
hojjatutti kasaaraan kan isa deduction against thebusiness
ጠመው እንደሆነ ይህ ኪሳራ ወደሚቀ
muudate yoo ta’e kasaaraan kun income of the licenseederived
gara bara gibirra itti aanuutti ጥለው የግብር ዓመት ተሸጋግሮ ፈቃድ
from mining operations in
darbee namni heeyyamni ken- የተሰጠው ሰው በፈቃድ ክልሉ ውስጥ the licence area in the next fol-
nameef naannawaa heeyyamni የማዕድን ማውጣት ሥራ በመስራት lowing tax yearof the licensee.
itti kennameef keessatti hojii al-
ከሚያገኘው የንግድ ሥራ ገቢ ላይ
buuda baasuu hojjechuun galii
hojii daldaalaatiin argatu irraa ተቀናሽ ይደረጋል፡፡
hir’ifamni ni taasifama.
Labsii Lak. 202/2009 Fuula 41 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ $1 Proclamation No. 202/2017 Page 41
3) Namni heeyyamni kennameef 3) ፈቃድ የተሰጠው ሰው ኪሳራውን 3) The amount of a loss of a
kasaaraa isaaa akkaataa keewwata በዚህ አንቀጽ ንዑስ አንቀጽ licensee for a tax year that is
kana keewwata xiqqaa 2tiin guu- (2) መሠረት ሙሉ በሙሉመቀነስ notdeducted under subarti-
tummaa guutuutti hir’isuu kan cle (2) of this Article shall be
ያልቻለ እንደሆነ ያልተቀነሰውን ኪሳራ
hin dandeenye yoo ta’e, kasaaraa carriedforward by the licens-
hin hir’ifamne bara gibiraa itti ለሚቀጥለው የግብር ዓመት ማሸጋገር እና
ee to the next following tax
aanutti dabarsuu fi hanga bak- የተካካሰውን መጠን በዚህ አንቀጽ ንዑስ
year and deductible from the
ka buufame akkaataa keewwata አንቀጽ (2) በተገለጸው መሠረት
gross income of the licens-
kana keewwata xiqqaa 2 jalatti በዚያው የግብር ዓመት ከተገኘው ጠቅላላ
ibsameen galii waliigalaa baruma ee in that year in accordance
ገቢ ላይ በመቀነስ ኪሣ ራው ሙሉ with subarticle (2) of this
gibirichaatti argame irraa hir’isu-
un kasaarichi guuttummaa guu- በሙሉ ተቀናሽ ተደርጐ እስከሚያልቅ Article, and so onuntil the
tuuttii hir’ifamee haga xumura- ድረስ ማሸጋገር የሚችልሲሆን፣ነገር ግን loss is fully deducted, pro-
mutti dabarsuu kan danda’u yoo ፈቃድ የተሰጠው ሰው የደረሰበትን ኪሣራ vided however that thelicens-
ta’uu, garuu namni heeyyamni ኪሣራው ከተከሰተበት ዓመት መጨረሻ ee can’t carry forwarda loss
kennameef kasaaraa isa mu- ጀምሮ ከሚቆጠሩ አሥር የግብር
sustainedin a tax yearbeyond
date dhuma waggaa kasaarichi ten years from the end of the
ዓመታት በላይ ማሸጋገር አይችልም፡፡
itti qaqqabe irraa jalqabee kan tax year in which the loss was
lakkaa’amu bara gibiraa kudhan 4) ፈቃድ የተሰጠው ሰ ው
sustained.
caaluuf dabarsuu hin danda’u. ከማዕድን ማውጣት ሥራ ጋር
4) A licensee has a loss in rela-
4) Namni heeyyamni kennameef በተያያዘ ፈቃድ በተሰጠበት ክልል tion to mining operations in
hojii albuuda baasuutiin walqa- ውስጥ ኪሳራ ደረሰበት የሚባለው alicence area for a tax year if
bate naannawaa heeyyamniitti በፈቃድ ክልል ውስጥ ከሚያከናውነው the total deductions of the-
kenname keessatti kasaaraan
የማዕድን ማውጣት ሥራ ጋር licensee in respect of min-
irra gaheera kan jedhamu ho-
በተያያዘ በግብር ዓመቱ በተቀናሽነት ing operations undertaken
jii albuuda baasuu naannawaa
heeyyamni itti kenname keessatti የሚያዝለት ወጪ በዚሁ ግብር
by the licensee in the licence
raawwatuun wal qabatee baasiin area during the year exceed
ዓመት በዚሁ ክልል የማዕድን ማውጣት
bara gibirichaatti akka hir’ifam- the totalamount of business
ሥራ በመሥራት ካገኘው የንግድ ሥራ
aatti qabameef bara gibirichaatti income derived from such
ገቢ የበለጠ እንደሆነ ነው፡፡
naannawicha keessatti galii hojii operations inthe area for the
5) ይህ አንቀጽ እንደ አስፈላጊነቱ year.
albuuda baasuu hojjachuun ar-
gate kan caale yoo ta’edha. ማሻሻያ እየተደረገበት በነዳጅ 5) This Article shall apply, with
5) Keewwatni kun akkaataa bar- ስምምነት መሠረት ለ ሥ ራ ተ the necessary changes made,
baachisummaa isaatti fooyya’in- ቋራጩ የተሰጠውን ውል to a contractor in relation to
si irratti taasifamaa bu’uura wali- የተገባበት ክልል በሚመለከት ተፈፃሚ a contract area of the contrac-
igaltee boba’aatiin naannawaa tor under a petroleum agree-
ይሆናል፡፡
waliigalteen kontiraaktarichaaf ment.
kenname ilaalchisee kan raaw-
watu ta’a. #. የፍለጋ ወጪ
40. Exploration Expenditure
1) ለዚህ አዋጅ አንቀጽ !6 አፈፃፀም፣ ፈቃድ
1) For the purposes of Article 26
40. Baasii Barbaachaa በተሰጠው ሰው ወይም በሥራ ተቋራጩ of this Proclamation,explora-
1) Raawwii Labsii kana keewwata
26 tiif baasiin barbaachaa nama
ለፍለጋ የሚወጡ ወጪዎች የአገልግሎት tion expenditure incurred by
yookiin kontiraaktara heeyyam- ዘመናቸው አንድ ዓመት የሆኑ a licensee or contractorshall
ni kennameefiin bahu qabeenya ግዙፋዊ ሀልዎት የሌላቸው የንግድ ሥራ be treated as a business in-
hojii daldala kiliyaa (intanjable ሀብቶች ተደርገው ይወሰዳሉ፡፡ tangible with a useful life of
property) umurii waggaa tok- 2) ለመጀመሪያ ጊዜ ጥቅም ላይ የዋለው
one year.
koo qaban akka ta’anitti fudha- 2) The depreciation rate for a
ለፍለጋ ሥራ የሆነ ዋጋው የሚቀንስ
tamu. depreciable asset that has its
የንግድ ሥራ ሀብት የእርጅና ቅናሽ
2) Taarifni hir’ifama dullumaa qa- firstuse in exploration opera-
beenya hojii daldalaa gatiin isaa መጣኔው ) % (መቶ በመቶ) ይሆናል፡፡
tions shall be 100%.
hir’ifamu kan yeroo jalqabaatiif
hojii irra oole % 100 ta’a.
41. Baasii Misoomsuu #1. የማልሚያ ወጪ 41. Development Expenditure
1) Keewwata kana keewwata 1) የዚህ አንቀጽ ንዑስ አንቀጽ (3) 1) For the purposes of Article 26
xiqqaa 3 jalatti kan tumame ak- of this Proclamation and sub-
እንደተጠበቀ ሆኖ፣ ለዚህ አዋጅ
kuma eegametti ta’ee, raawwii ject to sub-article (2) of this
Labsii kana keewwata 26 tiif አንቀጽ !6 አፈፃፀም ሲባል ፈቃድ
Article, development expendi-
jecha baasiin misoomsuu nama የተሰጠው ሰው ወይም የሥራ ተቋራጩ ture of a licensee or contractor
yookiin kontiraaktara heeyyam- የማልሚያ ወጪ ለአራት ዓመታት shall be treated as a business
ni kennameefii akka qabeenya
ያህል የሚያገለግል ግዙፋዊ ሀልዎት intangible with a useful life of
hojii daldala kiliyaa (intanjable
የሌለው የንግድ ሥራ ሀብት እንደሆነ 4 years.
property) kan yeroo waggaa
afuriif tajaajiluutti lakkaa’ama. 2) Subject to sub-article (4) of
ተደርጐ ይወሰዳል፡፡
2) Keewwata kana keewwa- this Article, if a licensee or
2) የዚህ አንቀጽ ንዑስ አንቀጽ (4)
ta xiqqaa 4 jalatti kan tuma- contractor incurs develop-
me akkuma eegametti ta’ee, እንደተጠበቀ ሆኖ፣ ፈቃድየተሰጠው ment expenditure before the
namni yookaan kontraaktarri ሰው ወይም የሥራ ተቋራጭ ለንግድ commencement of commer-
heeyyamni kennameef oomisha የሚውል ምርት ማምረት ከመጀመሩ cial production, Article 26 of
daldalaaf oolu oomishuu osoo በፊት የማልሚያ ወጪ ያወጣ
this Proclamation shall apply
hin jalqabiin baasii misoom- on the basis that the expendi-
እንደሆነ፤ ይህ ወጪ ለንግድ
suu kan baase yoo ta’e, baasiin ture was incurred at the time
kun akka baasii yeroo oomishi- የሚሆን ምርት ማምረት በተጀመረበት of commencement of com-
ni daldalaaf oolu oomishamuu ጊዜ እንደወጣ ወጪ ተቆጥሮ mercial production.
jalqabe bahetti lakkaa’amee tu- የዚህ አዋጅ አንቀጽ !6 ድንጋጌ 3) Subject to sub-article (4) of
maaleen Labsii kanaa keewwata this Article, if a depreciable
ተፈፃሚ ይሆናል፡፡
26 raawwatiinsa ni qabaata. asset for use in development
3) Keewwata kana keewwa- 3) የዚህ አንቀጽ ንዑስ አንቀጽ
operations is acquired or con-
ta xiqqaa 4 jalatti kan tuma- (4) እንደተጠበቀ ሆኖ፣
structed by a licensee
me akkuma eegametti ta’ee,
namni yookaan kontraaktarri
ፈቃድ የተሰጠው ሰው ወይም or contractor before the om-
heeyyamni kennameef osoo የሥራ ተቋራጭ ለንግድ ሥ ራ mencement of commercial
oomisha daldalaaf oolu oom- የሚሆን ምርት ማ ም ረ ት production, Article 26 of this
ishuu hin jalqabiin qabeenya ከመጀመሩ በፊት ለማልሚያ ሥራዎች
Proclamation shall apply to
tajaajila hojii misoomaatiif oolu the asset on the basis that it
አገልግሎት የሚው ል ዋጋው ሊቀንስ
kan gatiin isaa hir’achuu dan- was acquired or constructed
የሚችል ሀብት የገዛ ወይም የገነባ at the time of commencement
da’u kan bite yookiin kan ijaare
yoo ta’e qabeenyi kun yeroo እንደሆነ ይህ ሀብት ለንግድ ሥራ of commercial production.
oomishini daldalaaf oolu jalqa- የሚሆን ምርት በተጀመረበት ጊዜ 4) The amount of the deduc-
bametti akka bitame yookiin tion allowed for development
እንደተገዛ ወይም እንደተገነባ ተቆጥሮ
akka ijaarametti lakkaa’amee tu- expenditure referred to in
maaleen Labsii kana keewwata የዚህ አዋጅ አንቀጽ !6 ድንጋጌ ተፈፃሚ
sub-article (2) of this Article
26 raawwatiinsa ni qabaata. ይሆናል፡፡
or the depreciation deduction
4) Hangi hir’ifamaa baasii 4) በዚህ አንቀጽ ንዑስ አንቀጽ (2) allowed for adepreciable asset
misoomsuu akkaataa keewwa-
የሚፈቀደው የማልሚያ ወጪ ተቀናሽ referred to insub-article (3) of
ta kana keewwata xiqqaa 2tiin
መጠን ወይም በዚህ አንቀጽ ንዑስ this Article for the tax year in
heeyyamamu yookiin akkaataa
keewwata kana keewwata አንቀጽ (3) መሠረት በእርጅና ምክንያት
which the commencement of
xiqqaa 3tiin qabeenya hojii dal- commercial production oc-
ዋጋው ለሚቀንስ የንግድ ሥራ ሀብት
dalaa sababa dullumaatiin gati- curs shall be computed ac-
በግብር ዓመቱ የሚደረገው የእርጅና cording to the following for-
in isaa hir’atuuf bara gibirichaat-
ti hir’ifamni dullumaa taasifamu ቅናሽ የሚሰላው በሚከተለው ቀመር mula:
kan shallagamu akkaataa herre- መሠረት ይሆናል፡-
ga armaan gadiitiin ta’a:
A x B/C ሀ × ለ /ሐ A x B/C where:
A- hanga baasichaa yookaan baasii ሀ- የወጪው መጠን ወይም ለሀብቱ የተደ A is the amount of the expendi-
qabeenyichaaf taasifame; ture or the cost of the asset;
ረገ ወጪ፣
B- guyyaa daldalaaf oomishu- B is the number of days in the
un jalqabamee kaasee hanga ለ- ንግድ ማምረት ከተጀመረበት ቀን አ
period beginning on thedate
guyyaa dhumaa bara gibiraa ንስቶ ለንግድ ማምረት በተጀመረበት
of commencement of com-
daldalaaf oomishamuu itti የግብር ዓመት የመጨረሻ ቀን መካከል mercial production andend-
jalqabe gidduu guyyoota jiran;
ያሉት ቀናት፣ ing on the last day of the tax
C- bara gibiraa oomishini dalda-
ሐ- ለንግድ የሚሆን ምርት ማምረት በተጀ year in which commercial
laaf oolu itti oomishamuu jalqa-
bame keessatti baay’ina መረበት የግብር ዓመት ያሉት ቀናት
production commenced; and
guyyoota jiranii. C is the number of days in the
ብዛት፣
5) Waliigaltee mirga dabarsuuf tax year in which commercial
5) መብትን ለማስተላለፍ የሚደረግ production commenced.
taasifamu osoo hin dabalatiin,
namni heeyyamni kennameef ስምምነትን ሳይጨምር፣ፈቃድ የተሰጠው 5) If, other than under a farm-out
mirga hojii albuudaa keessaa ሰው ከማዕድን ሥራ መብት ውስጥ አንድ agreement, a licensee dispos-
faayidaa tokko kan dabarse ጥቅም ያስተላለፈ እንደሆነ ወይም es of an interest in a mining
yoo ta’e yookiin kontraaktari- right or a contractor disposes
ደግሞ የሥራ ተቋራጩ በነዳጅ
chi waliigaltee boba’aatiin mir- of an interest in a petroleum
ga argate keessaa mirga yookiin ስምምነ ት ካገኘው መብት
agreement, any gain arising on
faayidaa tokko kan dabarse yoo ውስጥ አንድ መብት ወይም ጥቅም the disposal is reduced by any
ta’e namni yookiin kontiraaktar- ያስተላለፈ እንደሆነ ፈቃድ የተሰጠው development expenditure in-
ri heeyyamni kennameef akka curred by the licensee or con-
ሰው ወይም የሥራ ተቋራጩ መብቱን
faayidaa mirga isaa dabarsuun tractor that has not been de-
argateetti kan fudhatamu hojiin በማስተላለፍ የሚያገኘው ጥቅም ተደርጎ
ducted or otherwise recouped
dabarsuu yeroo raawwatamet- የሚወሰደው የማስተላለፉ ተግ ባር
by the licensee or contractor
ti herrega hir’ifama taasifam- በተከናወነበት ጊዜ ተቀናሽ የተደረገለትን
eef yookiin haala kamiiniyyuu at the time of the disposal.
herrega deebii hin taane osoo
ወይምበማናቸውም መንገድ ያልመለ 6) In this Article, “commence-
hin dabalatin baasiin misoomaa ሰውን ሂሣብ ሳይጨምር ፈቃድ ለተሰጠ ment of commercial produc-
nama hayyamni kennameefii ው ሰው ወይም የሥራ ተቋራጩ ያወጣ tion”means the first day of
yookaan kontraaktarichi baase the period of 30 consecutive
ው የማልሚያ ወጪ ከተቀነሰ በኋላ ነው፡፡
erga hir’ifamee booda ta’a. days during which the average
6) ለዚህ አንቀጽ አፈፃፀም “ለንግድ
6) Raawwii keewwata kanaatiif level of production on the25
“oomisha daldalaaf ta’u oomi- የሚሆንምርት ማምረትመጀመር” highest production days in the
shuu jalqabuu” jechuun bu’uu- ማለት የውሃ፣ የማዕድንና እኔረጂ ቢሮ 30-dayperiod reaches a pro-
ra Biiroo Bishaan, Albuudaa fi በሚወስነው መሠረት ከ ! 5 duction level as determined by
Inarjii murteessuun guyyoo- the Bureauof water,Mines,en-
ተከታታይ ቀናት ውስጥ ከፍተኛ ምርት
ta walitti aanan 30 keessaa ergy to be commercial pro-
guyyoota 25 oomshini ol’aanaan ማምረት በተቻለባቸው !5 ቀናት ካሉት V
duction.
itti oomishamuu danda’ame ቀናት ውስጥ የመጀመሪያው ቀን ነው፡፡
guyyoota 30 keessaa guyyaa isaa
42. Rehabilitation Expenditure
jalqabaa ti.
#2. የመልሶ ማቋቋሚያ ወጪ 1) A contribution made by a
42. Baasii Deebisanii Haaromsuu 1) በተፈቀደ መልሶ ማቋቋሚያ licensee or contractor to a re
1) Namni yookiin kontraaktarri habilitation fund in accor-
ዕቅድ መሠ ረት ፈቃድ የተሰጠው
bu’uura karoora deebisanii haar- dance with an approved reha-
ሰው ወይም የሥራ ተቋራጭ
omsuu heeyyamameen heeyyam- bilitation plan in relation to
ni kennameef hojii albuudaa ከማዕድን ወይም ከነዳጅ ሥራዎች ጋር mining or petroleum oper-
yookiin boba’aa waliin wal qaba- ተያይዞ በግብር ዓመቱ ለመልሶ ations shall be allowed as a
tee buusiin inni bara gibiraa kees- ማቋቋሚያ ፈንድ የሚያደርገው deduction in the tax year in
satti fandii deebisanii haaromsuuf መዋጮ መዋጮው በተደረገበት የግብር
which the contribution was
taasisu bara gibirichaa buusichi made.
ዓመት በተቀናሽነት ይያዛል፡፡
raawwatame keessatti akka hir’if-
amaatti qabama.
2) Namni yookiin kontraaktarri 2) ፈቃድ የተሰጠው ሰው ወይም የሥራ 2) An expenditure incurred by a
heeyyamni kennameef hojii al- ተቋራጩ የማዕድን ወይም የነዳጅ licensee or contractor in car-
buudaa yookiin boba’aa ilaalchi- rying out work required by an
ሥራን በሚመለከት በፀደቀ መልሶ
see bu’uura karoora deebisanii approved rehabilitation plan
haaromsuu ragga’een baasiin hojii ማቋቋሚያ ዕቅድ መ ሠ ረ ት
in respect of the mining or
hojjetuuf baasu karaa kallattiinis ለሚሰራው ሥራ የሚያወጣው ወጪ petroleum operations of the
ta’e alkallattiin fandii deebisanii በቀጥታም ሆነ በተዘዋዋሪ መንገድ licensee or contractor shall
haaromsuu irraa kan hin kaf- be allowed as a deduction for
ከመልሶ ማቋቋሚያ ፈንድ ያልተከፈለው
falamneef yoo ta’e, bara gibiraa
እንደሆነ ወጪው በወጣበት የግብር
the tax year in which the ex-
baasichi bahe keessatti akka hir’if-
penditure is incurred provid-
amaatti qabamaaf. ዓመት በተቀናሽነት ይያዝለታል፡፡
3) Maallaqni fandii deebisanii haar-
ed that the work is not paid
3) በመልሶ ማቋቋሚያ ፈንድ for, directly or indirectly, from
omsuu keessatti kuufamu yooki-
in bu’uura karoora deebisanii ውስጥ የሚጠራቀም የገንዘብ money made available out of
haaromsuutiin baasii barbaachisu መጠን ወይም በመልሶ ማቋቋሚያ a rehabilitation fund.
haguuguuf maallaqni fandii dee- ዕቅድ መሠረት የሚያስፈ 3) An amount accumulated in
bisanii haaromsuu irraa baasii ta- a rehabilitation fund, or an
ልገውን ወጪ ለመሸፈን
asifamu gibira galii irraa bilisa. amount withdrawn from a
ከማቋቋሚያ ፈንድ ወጪ የሚደረግ
4) Maallaqni fandii deebisanii haar- rehabilitation fund to meet
omsuu irraa baasii ta’ee nama የገንዘብ መጠን ከገቢ ግብር ነፃ ነው፡፡ expenditure incurred under
yookiin kontraaktara heeyyama 4) ከመልሶ ማቋቋሚያ ፈንድ ወጪ ሆኖ an approved rehabilitation
qabuuf deebii ta’e, nama yookiin ፈቃ ድ ለተሰጠው ሰው ወይም የሥራ plan,shall be exempt income.
kontraaktara heeyyamni ken- 4) An amount withdrawn from
ተቋራጩ ተመላሽ የተደረገ የገንዘብ
nameef bara gibiraa maallaqichi a rehabilitation fund and re-
deebii ta’etti akka galii hojii dalda- መጠን ተመላሽ በተደረገበት የግብር
turned to the licensee or con-
laatti fudhatama. ዓመት ፈቃድ የተሰጠው ሰው ወይም tractor is business income
5) Hojiin deebisanii haaromsuu የሥራ ተቋራ ጩ የንግድ ሥራ ገ ቢ of the licensee or contractor
yeroo xumuramutti maallaqni
irraa hafee fandii deebisanii ተደርጎ ይወሰዳል፡፡ for the tax year in which the
haaromsuu nama yookiin kon- 5) የመልሶ ማቋቋሚያ ሥ ራ amount was returned.
traaktara heeyyamni kennameef በሚጠና ቀቅትጊዜ ፈቃድ በተሰጠው
5) Any surplus in a rehabilitation
keessa kan jiru yoo ta’e, maallaqni fund of a licensee or contrac-
ሰው ወይም የሥራ ተቋራጭ የመልሶ
kun akka maallaqa galii hojii dal- tor at the time of completion
ማቋቋሚያ ፈንድ ውስጥ ትርፍ of re habilitation isbusiness
dalaa nama yookiin kontraaktara
heeyyamni kennameef bara gibi- የገንዘብ መጠን በሚኖርበት ጊዜ ይህ income of the licensee or
ra hojii deebisanii haaromsuu itti የገንዘብ መጠን የመልሶ ማቋቋሙ ስራ contractor for the tax year in
xumurame keessatti akka heeyya- በተጠናቀቀበት የግብር ዓመት ፈቃድ
which rehabilitation is com-
ma fudhatetti fudhatama. pleted.
የተሰጠው ሰው ወይም የሥራ ተቋራጩ
6) Raawwii keewwata kanaatiif: 6) In this Article:
(a) “Karoora deebisanii haar- የንግድ ሥራ ገቢ ተደርጎ ይወሰዳል፡፡
(a) Approved rehabilitation
omsuu mirkanaa’e” jechuun 6) ለዚህ አንቀጽ አፈፃፀም፡- plan”means a plan for re-
dirqamoota waliigaltee bo- habilitation of a mine or
(ሀ) “የፀደቀ የመልሶ ማቋቋሚያ ዕቅድ”
ba’aa yookiin mirga albuudaa
ማለት በማዕድን መብት ወይም በነዳጅ petroleum site approved by
keessatti murtaa’an dabalatee
Bureau of water, Mines &
karoora deebisanii haarom- ስምምነት የሚወሰኑትን ግዴታዎች
suu bakka albuudni yookaan
energy,including rehabili-
ጨምሮ የውሃ፣የማዕድንና ኢነርጂ
boba’aan itti argamuu Biiroo tation obligations specified
ቢሮ የፀደቀ የማዕድን ወይም የነዳጅ in amining right or petro-
Bishaan, Albuudaa fi Inarjii
Oromiyaatiin ykn qaamaa ማውጫ ቦታ መልሶ ማቋቋሚያ leum agreement; and
Mana hojii Mootumma ዕቅድ ነው፤
kallatiin dhimmichi ilaalatuun
mirkanaa’edha.
(b) “Fandii deebisanii haarom- (ለ) “መልሶ ማቋቋሚያ ፈንድ” b) “rehabilitation fund”
suu” jechuun naannawaa ማለት በማዕድን መብት ወይም means a fund or account
mirga albuudaa yookiin walii- required to be established
በነዳጅ ስምምነት የተሸፈነውን
galtee boba’aa keessatti haam- under a mining right or pe-
ክልል ለማስተካከል ለወደፊ ት
matame sirreessuuf baasiiw-
የሚያስፈልጉ ወጪዎችን ለመሸፈን
troleum agreement to pro-
wan fuulduraaf barbaachisan
haguuguuf bu’uura mirga በማዕድን መብትወይም በነዳጅ
vide for the future payment
albuudaa yookiin waliigatee of remedial work to the
ስምምነት መሠረት መ ቀ መ ጥ
boba’aatiin taa’uu qabuu fi licence area covered by the
የሚገባው እና የውሃ፣የማዕድንና
maallaqa Biiroo Bishaan, Al- mining right or contract
እኔርጂ ቢሮ እና ፈቃድ የተሰጠው
buudaa, fi Inarjii Oromiyaa area under the petroleum
ykn qaamaa Mana hojii Moo- ሰው ወይም የሥራ ተቋራጩ በጋራ agreement and is managed
tumma kallatiin dhimmichi የሚያስተዳድሩት ገንዘብ ነው፡፡ jointly by Bureau of water,
ilaalatuu fi namni yookiin Mines & energy and the
kontraaktarri heeyyama fud- #3. ስለ ኢንቨስትመንት ተቀናሽ licensee or contractor.
hate waliin bulchani dha.
1) ፈቃድ የተሰጠው ሰው ወይም
43. Hir’ifama Invastmantiif Taasifamu ሥራ ተቋራጩ በፈቃድ 43. Deduction allowed for rein-
1) Namni yookiin kontiraaktarri ሰጪው ባለሥልጣን በተፈቀዱ vestment
heeyyamni kennameef dameelee ሌሎች የልማት መስኮች 1) A licensee or contractor may
hojii misoomaa biroo abbaa ta- ወጪ ሆኖ ኢንቨስት ለሚደረግ
deduct up to 5% from his
ayitaa heeyyama kennuutiin gross income in each tax year
የኢንቨስትመንት ወጪ ከእያንዳንዱ
heeyyamameen baasii invasti- for any investment expendi-
mantii hojii invastimantii irra የግብር ዓመት ጠቅላላ ገቢው ላይ እስከ
ture incurred by the licensee
oole galii waliigalaa tokkoon 5% (አምስት በመቶ) መቀነስ ይችላል፡
or contractor towards invest-
tokkoo bara gibiraa irraa hanga 2) ፈቃድ የተሰጠው ሰው ወይም ሥራ
ment in development projects
% 5 hir’ifamuu ni danda’a. ተቋራጭ በዚህ አንቀጽ ንዑስ አንቀጽ
2) Namni yookiin kontraaktarri authorized by the licensing
heeyyamni kennameef akkaataa
(1) መሠረት በአንድ የግብርዓመት authority.
keewwata kana keewwata ተቀናሽ ያደረገውን የገንዘብ መጠን 2) The amount deducted by a
xiqqaa 1tiin bara gibiraa tokko ተቀናሽ ከተደረገበት የግብር licenseeor contractor in a tax
keessatti hanga maallaqaa hir’if- ዓመት ቀጥሎ እስካ ለው year in accordance with sub
ama taasisee bara gibiraa hir’if- የግብር ዓመት መጨረሻ ድረስ article (1) of this article, shall
amichi taasifame irraa eegalee form part of the taxable in-
ኢንቨስት ካላደረገ በዚሁ
hanga dhuma bara gibiraa itti come of the licensee or con-
aanutti invastimantii irra kan የግብር ዓመት ፈቃድ የተሰጠው ሰው
tractor of the next following
hin oolchine yoo ta’e, galii wali- ወይም ሥራ ተቋ ራጭ ጠቅላላ ገቢው
igalaa nama yookiin kontraak- tax year, unless it is invested at
ላይ ይደመራል፡፡
tara bara gibirichaatti heeyyama the end of that year.
fudhate irratti ida’ama.
#4. መብትን ስለማስተላለፍ
44. Farm-outs
44. Mirga Dabarsuu 1) መብትን ማስተላለፍ 1) Farm-outs shall apply if the
1) Mirga dabarsuun kan raawwat- ተፈፃሚ የሚሆነው የሚከተሉት following conditions are satis-
amu haalawan armaan gadii ሁኔታዎች ተሟልተው ሲገኙ ይሆናል፡- fied:
guutamanii yoo argamaniidha: (ሀ) “አስተላላፊ” ተብሎ የሚጠቀሰው (a) A licensee or contractor
(a) “Dabarsaa” jedhamee kan
ባለፈቃድ ወይም ሥራ (referred to as the ‘trans-
caqasamu abbaa heeyyamaa
yookiin kontraaktarri mir- ተቋራጭ በማዕድን ማውጣት feror’)has entered into an
ga albuuda baasuun yookiin መብት ወይም በነዳጅ ስምም agreement (referred to asa
waliigaltee boba’aatiin mirga ነትያገኘውንየተወሰነመብት ‘farm-out agreement’) with
murtaa’aa argate namni “Mir- “መብት የተላ ለፈለት” ተብሎ a person (referred to as the
gi darbeef ” jedhamee nama ለሚጠቀሰው ሌላ ሰው ለማስተላለፍ
‘transferee’) for the trans-
caqasamu biroof dabarsuuf fer of part of the interest of
“የማስተላለፍ ስምምነት”
“waliigaltee dabarsaa”jedha- the transfer or in a mining
mee waliigaltee waamamu kan ተብሎ የሚጠቀስ ስምምነት ያደረገ
right or petroleum agree-
taasise yoo ta’edha. እንደሆነ፤
ment;
(b) Namni mirgi darbeef gatii (ለ) መብቱ የተላለፈለት ሰው ከመብት (b) The consideration given
inni nama mirgicha guutumaa አስተላላፊው በሙሉ ወይም በከፊል by thetransferee for the
guutuutti yookiin gar-tokkeen ለተላለፈለት መብት የሚከፍለው ዋጋ transferred interest whol-
dabarseef kaffalu baasii namni ly or partly includes the
መብት የተላለፈለት ሰው ሊከፍል
mirgi darbeef kaffaluuf wali- transferee agreeing to incur
የተስማማበትን ወጪ ወይም መብት
igale yookiin mirgoota mu- expenditure, or undertak-
raasa namni mirgicha dabar- አስተላላፊው ካስቀረው የተወሰነ
ing some or all of the work
su hambise irraa dirqamoota መብ ት የሚመነጩ የተወሰኑትን
commitments of the trans-
maddan hunda yookiin gar- ወይም ሁሉንም ግዴታዎች መብት feror,in respect of the part
tokkeen nama mirgicha da- አስተላላፊውን ተክቶ ለመወጣት of the interest retained by
barse bakka bu’uun dirqama የሚገባውን ግዴታም ይጨምራል፡፡ the transferor.
bahachuu qabus ni dabalata.
2) መብትን ማስተላለፍ ተፈፃሚ 2) If farm-out applies:
2) Mirga dabarsuun yeroo raaw-
በሚሆንበት ጊዜ፤ (a) The value of any work un-
watamutti:
(a) Namni mirga dabarsu mirga (ሀ) መብት አስተላላፊው ካስቀረው dertakenby the transferee
osoo hin dabarsiin hambi- መብት ጋር በተያያዘ መብት
in relation to the part of
seen walqabatee gatiin hojii the interest retained by the
የተላለፈለት ሰው የሚያከና ውነው
namni mirgi darbeef raaw- transfer or shall not bein-
ሥራ ዋጋ በሚከተሉት ውስጥ
watu kanneen armaan gadii cluded in:
አይካተትም፡- (i) The consideration received
keessatti hin haammatamu:
(i) Namni mirga dabarsu mir- (i) መብትአስተላላፊውለተላለፈው by the transferor for the
ga dabarseef gatii fudhatu; መብት በተቀበለው ዋጋ፤ ወይም transferred interest; or
yookiin (ii) በመብት አስተላላፊው የንግድ ሥራ (ii) The business income of the
(ii) Galii hojii daldalaa nama ገቢ፤ እና transferor; and
mirga dabarsuu; fi (ለ) መብት አስተላላፊው ለተላለፈው (b) The following applies to
(b) Namni mirga dabarsu mirga መብት በተቀበለው ወይም
any amountinmoney re-
darbeef maallaqa inni fud- ceivedor receivable by the
በሚቀበለው የገንዘብ መጠን
hate yookiin fudhatu irratti transfer or for the trans-
kanneen armaan gadii raaw- ላይ የሚከተሉት ተፈፃሚነት
ferred interest:
watiinsa ni qabaatu. ይኖራቸዋል፡- (i) Article 69 of this Procla-
(i) Namni mirga dabarsu mirga (i) መብት አስተላላፊው ከተላለፈው mation shall apply to the
dabarseen walqabatee baasii መብት ጋር በተያያዘ ላወጣው ወጪ amount in money on the
baaseef hir’ifamni inni ar- ያገኘው ተቀናሽ ተመላሽ በመደረጉ basis that it is a recoup-
gate akka deebi’u sababa ta- ment by the transfer or of
ምክንያት በተ ቀበለው የገንዘብ
asifameef hanga qarshii fud- any deductions allowed for
መጠን ላይ የዚህ አዋጅ አንቀጽ
hate irratti tumaaleen Labsii expenditure incurred by
kanaa keewwata 69 raawwa- %9 ድንጋጌ ተፈፃሚ ይሆናል፣
the transfer or in respect of
tiinsa ni qabaata. (ii) መብት አስተላለፊው ከተቀበለው
the transferred interest;
(ii) Maallaqa namni mirga da- የገንዘብመጠን የዚህ አዋጅ አንቀጽ
(ii) If the amount in mon-
barsu fudhate irratti tumaan %9 ድንጋጌ ተፈፃሚ የሚሆንበት ey exceeds the amount of
Labsii kanaa keewwata 69
raawwatiinsa kan qabaatu
ተቀናሽ ወጪ የበለጠ እንደሆነ deducted expenditure to
baasiin hir’ifamaa kan caale
በብልጫ የታየው የገንዘብ መጠን which Article 69 of this
yoo ta’e hangi maallaqaa የተላለፈው መብት ዋጋ ተደርጎ Proclamation applies,the
caalmaan mul’atee gatii mirga ይወሰዳል፡፡ excess shall be treated as
darbee ta’ee fudhatama. consideration received for
#5. የማዕድን ወይም የነዳጅ መብትን
the transferred interest.
45. Mirga Albuudaa Yookiin Boba’aa በተዘዋዋሪ መንገድ ስለማስተላለፍ
Karaa Alkallattiin Dabarsuu 45. Indirect Transfers of Mining
1) ፈቃድ የተሰጠው ሰው ወይም የሥራ
1) Mirgi abbummaa bu’uuraa or Petroleum Rights
ተቋራጩ የነበረው ዋና የባለቤትነት 1) If there is a 10% or more
nama heeyyamni kennameefii
yookiin kontraakterichaa % 10 መብት ከ0% (ከአስር በመቶ) በላይ change in the underlying
ol kan jijjiirame yoo ta’e, namni የተለወጠ እንደሆነ ፈ ቃ ድ owner ship of a licensee or
heeyyamni kennameef yookiin የተሰጠው ሰው ወይም ሥ ራ contractor, the licensee orcon-
kontraakterichi jijjiirama kana ተቋራጩ ይህንኑ ለውጥ ወዲያውኑ tractor shall immediately
battalumatti Abbaa Taayitichaaf notify the Authority, in writ-
ለባለሥልጣኑ በጽሁፍማሳወቅ አለበት፡፡
barreeffamaan beeksisuu qaba. ing,of the change.
2) Dhaabbata tokko keessatti mir- 2) በአንድ ድርጅት ውስጥ የአባልነት መብቱ 2) If the person directly or indi-
ga miseensummaa isaa kallattiin ን በቀጥታ ወይም በተዘዋዋሪ መንገድ rectly disposing of the mem-
yookiin karaa alkallattiin dabar- bership interest in a body to
የሚያስተላልፈው በዚህ አንቀጽ ንዑስ
suuf namni beeksisa keewwata which a notice under sub-ar-
kana keewwata xiqqaa 1 keessat- አንቀጽ (1) የተጠቀሰውን ማስታወቂያ
ticle (1) of this Article relates
ti tumame kennuu qabu jiraataa መስጠት ያለበት ሰው የኢትዮጵያ ነዋሪ
is a non-resident, the licensee
Naannichaa kan hin taane yoo ያልሆነ እንደሆነ ፈቃድ የተሰጠው or contractor shall be liable,as
ta’e, namni yookiin kontiraakter-
ሰው ወይም የሥራ ተቋራጩ በክልሉ agent for the non-resident,
ri heeyyamni kennameef bak-
ነዋሪ ያልሆነው ሰው ወኪል እንደሆኑ for any tax payable under this
ka bu’aa nama jiraataa Naan-
nichaa hin taanee akka ta’anitti ተቆጥሮ ከማስተላለፉ ጋር ተያይዞ በዚህ
Proclamation by the non-resi-
lakkaa’amee dabarsicha waliin dent person in respect of the
አዋጅ መሠረት ሊከፈል የሚገባውን
walqabatee akka Labsii kanaatti disposal.
ግብር የመክፈል ግዴታ አለባቸው፡፡ 3) Any tax paid by a licensee
gibira kaffalamuu qabu kaffaluuf
dirqama qabu. 3) በዚህ አንቀጽ ንዑስ አንቀጽ 2 መሠረት or contractor on behalf of a
3) Akkaataa keewwta kana keewwa- ፈቃድ የተሰጠውሰው ወይም የሥራ non-resident under sub-arti-
ta xiqqaa 2 tiin namni heeyyamni ተቋራጩ በኢትዮጵያ ነዋሪ ያልሆነውን cle (2) of this Article shall be
kennameef yookiin kontraakterri credited against the tax liabil-
ሰው በመወከል የከፈሉት ማንኛውም
nama jiraataa Itiyoophiyaa hin ity of the non-resident under
taane bakka bu’uudhaan gibirri ግብር በዚህ አዋጅ መሠረት በኢትዮጵያ
this Proclamation.
kaffalan kamiyyuu bu’uura Lab- ነዋሪ ካልሆነው ሰው ላይ ከሚፈለገው 4) The membership interest in a
sii kanaatiin idaa taaksii nama ji- የታክስ ዕዳ ጋር ይካካሳል፡፡ body referred to in sub-article
raataa Naannichaa hin taane irraa of this Article shall be treated
4) ለዚህ አዋጅ አፈፃፀም ሲባል፣ በዚህ
barbaadamu waliin bakka buufa- as a business asset for the pur-
ma. አንቀጽ ንዑስ አንቀጽ 2 የተመለከተው
poses of this Proclamation.
4) Raawwii Labsii kanaatiif jecha, በአንድ ድርጅት ውስጥ ያለው
keewwata kana keewwata xiqqaa የአባልነትጥቅም እንደ ንግድ ሥራ
2 jalatti kan ibsame faayidaan Part Eight
miseensummaa dhaabbata tokko
ሀብት ተደርጎ ይወሰዳል፡፡ International Tax
keessatti qabu akka qabeenya ho- 46. International Business In-
jii daldalaatti fudhatama. ክፍል ስምንት come Tax
a tax credit and a deduction
ዓለም ዓቀፍ ግብር
Kutaa Saddeet of loses under “Schedule C”in
#6. ዓለም ዓቀፍ የንግድ ሥራ ግብር
Gibira Idil-Addunyaa respect of which the resident
46. Gibira Hojii Daldalaa Idil-Ad- በውጥ አገር የተከፈለ የንግድ ሥራ ገቢ has paid foreign income tax,
dunyaa ግብር የሚካካስበትና ኪሣራ ተቀናሽ shall be applied according to
Akkaataa raawwii gibira hojii dal- የሚደረግበት ሁኔታ ተፈጻሚ የሚሆነው the Federal income tax proc-
dala biyya alaatti kaffalame bak- lamation
በፌዴራል የገቢ ግብር አዋጅ መሠረት
ka buusuu fi hir’ifama kasaaraa
daldala biyya alaa bu’uura Labsii ይሆናል
Part 9
Gibira Galii Mootummaa Feder- Presumtitive Business Taxes
aalaatiin kan raawwatamu ta’a. ክፍል ዘጠኝ 47. Taxation of Category ‘C’ Tax-
በግምት ላይ የተመሠረተ የንግድ ሥራ ግብር payers
Kutaa Sagal
Gibira Hojii Daldala Tilmaama Irratti #7. የደረጃ “ሐ” ግብር ከፋዮች ስለሚከፍሉት A Category ‘C’ taxpayer shall
Hundaa’e pay businessincome tax for
የገቢ ግብር
47. Gibira Galii Kaffaltootni Gibiraa each tax year in accordance
የደረጃ “ሐ” ግብር ከፋዮች በእያንዳንዱ
Sadarkaa “C” Kaffalan with the mode of payment of
Kaffaltootni gibiraa sadarkaa “C” የግብር ዓመት የንግድ ሥራ ገቢ tax to be determined by a Reg-
tokkoon tokkoo bara gibiraatti ግብር የሚከፍሉት በሚወጣው ደንብ ulations to be issued
gibira galii hojii daldalaa kan kaf- በሚወሰነው የግብር አከፋፈል ዘዴ ነው፡፡
falan mala kaffaltii gibiraa dambii
bahuun murtaa’uun ta’a.
Kutaa Kudhan ክፍል አስር Part 10
Gabatee “D” – Galiiwwan Biroo ሠንጠረዥ “መ” - ሌሎች ገቢዎች Schedule ‘D’ –Other Income
48. Galii Namoota Jiraataa Itiy- #8. በኢትዮጵያ ነዋሪ ያልሆኑ ሰዎች ገቢ 48. Income of Non-residents
oophiyaa Hin Taanee 1) A non-resident who has de-
1) በኢትዮጵያ ነዋሪ ያልሆነ ሰው
1) Namni jiraataa Itiyoophiyaa hin rived an Ethiopian source
taane gahee bu’aa, dhala, royaa- የትርፍድርሻ፣ ወለድ፣ሮያሊቲ፣
dividend, interest, royalty,
liitii, kaffaltii hojii gaggees- የሥራ አመራር ክፍያ፣ የ ቴ ክ ኒ ክ
management fee, technical
saa, kaffaltii tajaajila teeknikaa አገልግሎት ክፍያ ወይም የመድን
fee, orinsurance premium
yookiin araboonii inshuuraansii አረቦን ከኢትዮጵያ ውስጥ shallbe liable for non-resi-
Naannicha keessaa kan argate
yoo ta’e, akkaataa taarifa keew-
ያገኘ እንደሆነ በዚህ አንቀጽ ንዑስ dent tax at the rate specified
wata kana keewwata xiqqaa 2 አንቀጽ(2) በተመለከተው መጣኔ in sub-article (2) of this
jalatti tumameen dirqama gibira መሠረት ግብር የመክፈል ግዴታ Article.
kaffaluu qaba. አለበት፡፡ 2) The rate of non-resident tax
2) Namni jiraataa Itiyoophiyaa hin 2) በኢትዮጵያ ነዋሪ ያልሆነ ሰው ግብር is:
taane taarifni gibira itti kaffalu: የሚከፍልበት መጣኔ፡-
(a) For an insurance premi-
(a) Kaffaltii waliigalaa araboonii um or royalty,5% of the
(ሀ) ለመድህን በሚከፈል አረቦን
inshuuraansiif kaffalamu gross amount of the pre-
yookiin royaaliitii irraa % 5; ወይም ከሮያሊቲ ጠቅላላው ክፍያ
mium or royalty;
(b) Galii waliigalaa gahee bu’aa ላይ 5% (b) For a dividend or in-
yookiin dhala irraa %10; (ለ) ከትርፍ ድርሻ ወይም ከወለድ፣ terest,10% of the gross
(c) Galii waliigalaa kaffaltii hojii ጠቅላላ ገቢ ላይ 0% amount of the dividend
gaggeessaa yookiin tajaajila (ሐ) ከስራ አመራር ክፍያ ወይም ከቴክኒክ or interest;
teeknikaa irraa % 15. (c) For a management or
አገል ግሎት ክፍያ ከጠቅላላ ገቢው
3) Galiin gahee bu’aa, dhala, royaa-
ላይ 05%፤ technical fee, 15 % of the
liitii, kaffaltii hojii gaggeessaa, kaf-
gross amount of the fee.
faltii tajaajila teeknikaa, yookiin 3) የትርፍ ድርሻ፣ የወለድ፣ የሮያሊቲ፣
araboonii inshuuraansii irraa ar- 3) Sub-article (2) of this Ar-
የስራ አመራር ክፍያ፣የቴክኒክ
game namni jiraataa Itiyoophiyaa ticle shall not apply to a
አገልግሎት ክፍያወይም የመድን
hin taane karaa dhaabbata dhaa- dividend, interest, royalty,
አረቦን ገቢ የተገኘው በኢ ትዮጵያ management fee, techni-
biin hojjetuutiin hojii daldalaa
Naannicha keessatti gaggeessu ir- ነዋሪ ያልሆነ ሰው በቋሚነት በሚሰራ cal fee, or insurance pre-
raa yoo ta’e, keewwata kana keew- ድርጅት አማካኝነት ኢትዮጵያ mium that is attributable
wata xiqqaa 2 jalatti kan tumame ውስጥ ከሚያከናውነው የንግድ ሥራ to a business carried on by
raawwatiinsa hin qabaatu. Kun የሆነ እንደሆነ የዚህ አንቀጽ ንዑስ the non-resident through a
yeroo ta’utti, galiiwwan kun ak- አንቀጽ(2) ተፈፃሚ አይሆንም፡፡ ይህ permanent establishment in
kuma haala isaatti bu’uura Gaba- Ethiopia and, in that case,
በሚሆንበት ጊዜ እነዚህ ገቢዎች እንደ
tee “C” yookiin “D” tiin gibirri itti the amount shall be taxable
kaffalama. ሁኔታው በሰንጠረዥ "ሐ" ወይም "መ"
under Schedule ‘C” or ‘D”, as
መሠረት ግብር ይከፈልባቸዋል፡፡
the case may be.
49. Kaffaltii Tajaajila Teeknikaa fi
Royaaliitii Akka Bakka Buu- #9. እንዲተካ በተጠየቀ የቴክኒክ 49. Taxation of Recharged Tech-
famu Gaafatamee Irratti Gibira
አገልግሎት ክፍያ እና ሮያልቲ ላይ nical Fees and Royalties
Kaffalamu
1) Keewwatni kun raawwatinsa ስለሚከፈል ግብር 1) This Article shall apply
kan qabaatu haalawwan armaan 1) ይህ አንቀጽ ተፈፃሚ የሚሆነው when the following condi-
gaditti tarreeffaman guutamanii የሚከተሉት ሁኔታዎች ተሟልተው tions are satisfied:
yoo argamani dha: ሲገኙ ይሆናል፡-
(a) A nonresident supplies
(a) Namni jiraataa Itiyoophiyaa technical services or the
(ሀ) በኢትዮጵያ ነዋሪ ያልሆነ ሰው
hin taane karaa dhaabbata lease of equipment oth-
በቋሚነት በሚሠራ ድርጅት
dhaabbiin hojjetuu osoo hin er than through a per-
ta’ii ofuma isaatiin tajaajila አማካኝነትሳይሆን በራሱ የቴክኒክ manent establishment in
teeknikaa yookiin tajaajila አገልግሎት ወይም የመሣሪያ ኪራይ Ethiopia;
kiraayii (liizii) meeshaa kan (ሊዝ) አገልግሎት የሰጠ እንደሆነ፤
kennu yoo ta’e;
(b) Tajaajilli teeknikaa yookiin (ለ) የቴክኒክ አገልግሎት ወይም (b) The technical services are
tajaajilli kiraayii (liizii) mee- የመሣሪያ ኪራይ (ሊዝ) አገልግሎት supplied, or equipment
shaa namni kennameef “ta- የተሰጠው ("አገልግሎት ተቀባይ" leased,to a person (re-
jaajila fudhataa” jedhamee ferred to as the “recipient”)
ተብሎ የሚጠቀሰው) ሰው፤
kan waamamu:
(i) Hojii daldalaa karaa dhaab- (i) ከኢትዮጵያ ውጪ ባለ በቋሚነት who is:
bata dhaabbiin Itiyoophi- በሚሠራ ድርጅት አማካኝነት (i) A resident of the region,
yaan alatti hojjetu raawwatu የሚያከ ናውነውን የንግድ ሥራ other than in relation to a
osoo hin dabalatiin jiraataa ሳይጨምር፣ በኢትዮጵያ ነዋሪ business conducted by the
Naannichaa yoo ta’e; yookiin ከሆነ፤ወይም resident through a perma-
(ii) Jiraataa Itiyoophiyaa kan hin nent establishment outside
(ii) በኢትዮጵያ ነዋሪ ያልሆነ እና በቋሚ
taanee fi karaa dhaabbata Ethiopia; or
dhaabbiin hojjetuu hojii dal- ነት በሚሠራ ድርጅት አማካኝነት
(ii) A non-resident conduct-
dalaa kan raawwatu yoo ta’e; የንግድ ሥራ የሚያከናውን ከሆነ፤
(c) Dhiyeessii yookiin liizicha ing business in Ethiopia
(ሐ) ከአቅርቦቱ ወይም ከሊዙ ጋር
waliin walqabatee nama ji- through a permanent es-
በተያያዘ በኢትዮጵያ ነዋሪ
raataa Itiyoophiyaa hin ta- tablishment;
ላልሆነው ሰው የቴክኒክ አገልግሎት
aneef kaffaltiin tajaajila teek- (c) The technical fee or royalty
ወይም የሮያሊቲ ክፍያ የተከፈለው
nikaa yookiin royaaliitii kan in respect of the supply or
kaffalame tajaajila fudhataa ከአገልግሎት ተቀባዩ ጋር ግንኙነት
lease is paid to the non-res-
waliin nama qunnamtii qabu ባለው በኢትዮጵያ ነዋሪ ባልሆነ ሰው
ident by another non-resi-
jiraataa Itiyoophiyaa hin ta- የሆነ እንደሆነ፤ dent that is a related person
aneen yoo ta’e; (መ) ግንኙነት ያለው ሰው የቴክኒክ
(d) Namni qunnamtii qabu of the recipient;
አገልግሎት ወይም የሮያሊቲ (d) The technical fee or royalty
kaffaltii tajaajila teeknikaa
ክፍያውን ከአገልግሎት ተቀባዩ is recharged by the related
yookiin royaaliitii tajaajila
fudhataa irraa kan gaafate የጠየቀ እንደሆነ፤ person to the recipient.
yoo ta’e. 2) ይህ አንቀጽ ተፈፃሚ በሚሆንበት ጊዜ 2) If this Article applies,the
2) Keewwatni kun yeroo raawwii ግንኙነት ያለው ሰው ለአገልግሎቱ Proclamation shall apply as
qabaatutti namni quunnamtii ተቀባይ የቴክ ኒክ አገልግሎቱን ወይም if the related person is sup-
qabu tajaajila fudhatichaaf ta- የመሣሪያውን ሊዝ አገልግሎት plying the technical services
jaajila teeknikaa yookiin tajaajila
liizii meeshaa akka kennetti fud- እንደሰጠ ተቆጥሮ እንዲሁም እን or leased equipment to the
hatamee akkasumas maallaqni ዲተካ የተጠየቀው ገ ን ዘ ብ recipient and the recharged
akka bakka buufamu gaafatame ለቴክኒክ አገልግሎቱ ወ ይ ም amount is the technical fee for
tajaajila teeknikaa yookiin liizii ለመሣሪያው ሊዝ የተከ ፈለ ክፍያ the services or royalty for the
meeshaaf akka kaffaltii kaffala- እንደሆነ ተቆጥሮ የዚህ አዋጅ leased equipment.
meetti lakkaa’amee tumaaleen ድንጋጌዎች ተፈፃሚ እንዲሆኑ
Labsii kanaa akka raawwatiinsa 50. Taxation of Non-resident En-
qabaatan ni taasifama. ይደረጋል፡፡
tertainers
50. Gibira Tajaajila Kennitoota 1) A non-resident entertainer
$. በኢትዮጵያ ነዋሪ ያልሆኑ የመዝናኛ
Bashannanaa Jiraataa Itiyoophi- or group of non-resident en-
አገልግሎት ሰጪዎች ግብር tertainers who has derived
yaa Hin Taanee
1) Hojii tajaajila bashannanaa 1) በክልሉ በሚካሄድ የመዝናኛ አገልግሎት incomefrom the participation
Naannicha keessatti gaggeef- ተግባር ላይ ተሳታፊ የሚሆን በክልሉ by the entertainer or group in
famu irratti hirmaataa kan ta’u ነዋሪ ያልሆነ የመዝናኛ አገልግሎት a performance taking place
namni yookiin gareen jiraataa in oromia shall be liablefor
የሚሰጥ ሰው ወይም ቡድን
Itiyoophiyaa hin taane tajaajila income tax at the rate of 10%
bashaannanaa kennu galii walii- ከመዝናኛ አገልግሎት
galaa tajaajila bashannanaa irraa በሚያገኘው ጠቅላላ ገቢ ላይ 0%
on the gross income derived
argatu irraa %10 gibira ni kaffala. from the performance without
ግብር ይከፍላል፡፡
2) Galii miseensummaa garee irraa deduction of expenditures.
argamu dabalatee fayyadamaan 2) በቡድን አባልነት የሚገኝን 2) When the income for a per-
galii tajaajila bashannanaa irraa ገቢ ጨምሮ ከ መዝናኛ አገልግሎት formance by an entertainer,in-
argamuu nama bashannansiisu የሚገኘው ገቢ ተጠቃ ሚ አዝናኙ cluding as member of a group,
osoo hin ta’iin nama biroo yoo ሳይሆን ሌላ ሰው የሆነ እንደሆነ ይህ is derived not by the enter-
ta’e, galii waliigalaa namni kun tainer but by another person,
argatu irratti tumaan keewwa- ሰው በሚያገኘው ጠቅላላ ገቢ ላይ
ta kana keewwata xiqqaa 1 kan የዚህ አንቀጽ ንዑስ አንቀጽ (1)ድንጋጌ sub-article (1) of this Article
raawwatu ta’a. ተፈፃሚ ይሆናል፡፡
shall apply to the gross income
derived by that other person.
Labsii Lak. 202/2009 Fuula 50 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ $ Proclamation No. 202/2017 Page 50
3) Raawwii keewwata kanaatiif: 3) ለዚህ አንቀጽ አፈፃፀም፡- 3) For the implementation of this
(a) “Tajaajila bashannanaa kan (ሀ) "የመዝናኛ አገልግሎት Article:
kennu” jechuun ispoortessaa ሰጪ"ስፖርተኛን እና ሙዚቀኛን (a) “ntertainer” includes musi-
yookiin weellisaa ni dabalata. ይጨምራል፤ cian and sports person;
(b) “Garee” kilabii (garee) is- (ለ) "ቡድን" የስፖርት ክለብን (ቡድንን) (b) “Group” includes a sport-
poortii ni dabalata. ing team;and
ይጨምራል፤
(c) “Tajaajila bashannanaa” dor- (c) “Performance” includes a
(ሐ) "የመዝናኛ አገልግሎት "የስፖርት
gommii ispoortii ni dabalata.
ውድድርን ይጨምራል፡፡ sporting event.
51. Royaaliitii
1) Namni jiraataa Itiyoophiyaa ta’e $1. ሮያሊቲ
51. Royalties
royaaliitii naannicha keessatti 1) A resident of Ethiopia who
1) በኢትዮጵያ ነዋሪ የሆነ ሰው
kan argate yoo ta’e, kaffaltii wali- derives a royalty shall be lia-
ከክልሉ ሮያሊቲ ያገኘ እንደሆነ በጠቅላላ
igalaa royaaliitii irraa % 5 gibira ble for income tax at the rate
የሮያሊቲ ክፍያ ላይ 5% የገቢ ግብር
galii kaffaluuf dirqama qaba. of 5% on the gross amount of
የመክፈል ግዴታ አለበት፡፡
2) Namni jiraataa Itiyoophiyaa hin the royalty.
2) በኢትዮጵያ ነዋሪ ያልሆነ ሰው በክልሉ
taane karaa dhaabbata dhaab- 2) A non-resident who derives
ውስጥ ባለው በቋሚነት የሚሠራ
biidhaan Naannicha keessa ji- oromia source royalty that is
ruu fi hojjetuun galii royaaliitii ድርጅት አማካኝነት በክልሉ ውስጥ attributable to a permanent es-
naannicha keessatti yoo argatu, የሮያሊቲ ገቢ ሲያገኝ በጠቅላላ የሮያልቲ tablishment of the non-resident
kaffaltii royaaliitii waliigalaa ክፍያ ላይ 5% የገቢ ግብር የመክፈል in oromia shall be liable for in-
irraa % 5 gibira galii kaffaluuf ግዴታ አለበት፡፡ come tax at the rate of 5% on
dirqama qaba. the gross amount of the royalty
$2. የትርፍ ድርሻ
52. Gahee Bu’aa
1) በኢትዮጵያ ነዋሪ የሆነና የትርፍ 52. Dividends
1) Namni jiraataa Itiyoophiyaa ta’e
ድርሻ ያገኘ ሰው በጠቅላላው የትርፍ 1) A resident of Ethiopia who de-
naannicha keessatti gahee bu’aa
argate galii waliigalaa gahee bu’aa ድርሻ ገቢ ላይ 0% የትርፍ ድርሻ የገቢ rives a dividend in the region
irraa % 10 gibira galii gahee bu’aa ግብር የመክፈል ግዴታ አለበት፡፡ shall be liable for income tax
kaffaluuf dirqama qaba. 2) በኢትዮጵያ ነዋሪ ያልሆነ ሰው በክልሉ at the rate of 10% of the gross
2) Namni jiraataa Itiyoophiyaa hin ውስጥ ባለው በቋሚነት በሚሠራ amount of the dividend.
taane karaa dhaabbata dhaabbi- ድርጅት አማካኝነት በክልሉ ውስጥ 2) A non-resident who derives
idhaan Naannicha keessa jiruu fi የትርፍ ድርሻ ገቢ ሲያገኝ በጠቅላላ the regional source dividend
hojjetuun galii gahee bu’aa naanni- የትርፍ ገቢው ላይ 0% የገቢ ግብር
that is attributable to a per-
cha keessatti yoo argatu, galii wali- የመክፈል ግዴታ አለበት፡፡
manent establishment of the
igalaa gahee bu’aa irraa % 10 gibira non-resident in the region
galii kaffaluufdirqama qaba. shall be liable for income tax
$3. ወለድ
at the rateof 10% on the gross
53. Dhala 1) የኢትዮጵያ ነዋሪ የሆነና እና በክልሉ
amount of the dividend.
1) Namni jiraataa Itiyoophiyaa ወለድ ያገኘ ሰው፡-
ta’ee fi Naannicha keessatti dhala (ሀ) ወለዱን ያገኘው በገንዘብ ተቋማት
53. Interest
argate: ገንዘቡን በቁጠባ አስቀምጦ ሲሆን 1) A resident of Ethiopia who de-
(a) Dhalicha kan argate dhaab- በጠቅላ ላውየወለድ ገቢ ላይ 5% rives interest shall be liable for
bilee maallaqaatti maallaqa የገቢ ግብር የመክፈል
isaa qusannaan kan kaaw-
income tax at the rate of:
wate yoo ta’e, galii waliigalaa
ግዴታ አለበት፤ (a) In the case a savings de-
dhala irraa % 5 gibira galii
(ለ) በሌላ በማንኛውም ሁኔታ ወለድ posit with a financial in-
kaffaluuf dirqama ni qaba. የሚያገኝ ከሆነ በጠቅላላው የወለድ stitutionthat is a resident
(b) Haala biroo kamiiniyyuu ገቢ ላይ 0% የገቢ ግብር የመክፈል of Ethiopia, 5% of the gross
dhala kan argatu yoo ta’e, ግዴታ አለበት፤ amount of the interest; or
galii waliigalaa dhala irraa (b) In any other case, 10% of
% 10 gibira galii kaffaluuf thegross amount of the in-
dirqama qaba. terest.
2) Namni jiraataa Itiyoophiyaa hin 2) በኢትዮጵያ ነዋሪ ያልሆነ ሰው በክልል 2) A non-resident who derives
taane karaa dhaabbata dhaabbi- ውስጥ ባለው በቋሚነት በሚሠራ the regional source interest
idhaan Naannicha keessa jiruu that is attributable to a per-
ድርጅት አማካኝነት በ ክ ል ሉ
fi hojjetuun Naannicha keessatti manent establishment of the
galii dhalaa yoo argatu: ውስጥ የወለድ ገቢ ሲያገኝ፡-
non-resident in oromia shall
(a) Dhalicha kan argate dhaab- (ሀ) ወለዱን ያገኘው በኢትዮጵያ ነዋሪ be liable for income tax at the
bata maallaqaa jiraataa Itiy- በሆነ የገንዘብ ተቋም ገንዘቡን rate of:
oophiyaa ta’etti maallaqa isaa
በቁጠባ አስቀምጦ ሲሆን በጠቅላላው (a) In the case a savings de-
qusannaan kaawwachuun
የወለድገቢ ላይ 5% የገቢ ግብር posit with a financial insti-
yoo ta’u, galii waliigalaa dha-
la irraa % 5 gibira galii kaffa- tution that is a resident of
የመክፈል ግዴታ አለበት፤
luuf dirqama qaba. Ethiopia, 5% of the gross
(ለ) በሌላ በማንኛውም ሁኔታ ወለዱን
(b) Haala biroo kamiiniyyuu amount of the interest; or
dhala kan argatu yoo ta’e, የሚያገኝ ከሆነ በጠቅላላው የወለድ (b) In any other case, 10% of
galii waliigalaa dhala irraa ገቢ ላይ 0% የገቢ ግብር የመክፈል thegross amount of the in-
% 10 gibira galii kaffaluuf ግዴታ አለበት፤ terest.
dirqama qaba.
54. Income from Casual Rentals
$4. ሀብትን አልፎ አልፎ በማከራየት የሚገኝ
54. Galii Darbee Darbee Qabeenya 1) A person who derives income
Kireessuun Argamu ገቢ from the casual rental of as-
1) Naannicha keessatti darbee dar- 1) በክልሉ ውስጥ አልፎ አልፎ set in Ethiopia (including any
bee qabeenya (lafa, mana yooki- ሀብት (ማንኛውንም መሬት፣ቤት፣ ወይም land, building, or movable as-
in qabeenya socho’u kamiyyuu) set) shall be liable for income
የሚንቀ ሳቀስ ሀብት) በማከራየት ገቢ
kireessuun namni galii argatu tax on the annual gross rent-
galii waliigalaa kiraa irraa %15 የሚያገኝ ሰው ከጠቅላላው የኪራይ ገቢ
alincome at the rate of 15% of
gibira galii kiraa kaffaluuf dirqa- ላይ 05% የኪራይገቢ ግብር የመክፈል
the gross amount of the rental
ma qaba.
2) Tumaan keewwata kanaa ak-
ግዴታ አለበት፡፡ income.
kaataa Labsii kana keewwata 2) የዚህ አንቀጽ ድንጋጌ በዚህ አዋጅ 2) This Article shall not apply to
49 yookiin 52 tiin galii gibirri በአንቀጽ #9 ወይም $2 መሠረት income that is a royalty tax-
royaaliitii itti kaffalamu irratti የሮያሊቲ ግብር በሚከፈልበት ገቢ ላይ
able under Article 49 or 52 of
raawwatiinsa hin qabaatu. this Proclamation.
ተፈፃሚ አይሆንም፡፡
55. Faayidaa Qabeenya Kaappitaa- 55. Gains on Disposal of Certain

laa Dabarsuun Argamu $5. የካፒታል ሀብቶችን በማስተላለፍ Investment Asset
1) Namni tokko “qabeenya gibir- የሚገኝ ጥቅም 1) A person who derives a gain
ri itti kaffalamu” jedhamee on the disposal of immovable
1) አንድ ሰው“ግብር የሚከፈልበት ሀብት”
waamamu qabeenyaa hin so- asset, a share, or bond (re-
choone, aaksiyoona yookiin ተብሎ የሚጠቀስን የማይንቀሳቀስ
ferred to as a “taxable asset’)
boondii dabarsuudhaan faay- ሀብት፣ አክሲዮን ወይም ቦንድ
shall be liable to pay income
idaa kan argate yoo ta’e, faayidaa በማስተላለፍ ጥቅም ያገኘ እንደሆነ tax at the rate specified in
argame irratti bu’uura taarifa
በተገኘው ጥቅም ላይ በዚህ አንቀጽ sub-article 2 of this Article on
keewata kana keewwata xiqqaa
ንዑስ አንቀጽ (2) በተመለከተው መጣኔ the amount of the gain.
2 irratti ibsameen gibira galii
kaffaluuf dirqama qaba. መሠረት የገቢ ግብር የመክፈል ግዴታ
2) The rate of income tax under
2) Akkaataa keewwata kana keew- sub-article (1) of this Article
አለበት፡፡
wata xiqqaa 1 tiin gibira kaffalamu shall be:
2) በዚህ አንቀጽ ንዑስ አንቀጽ (1) (a) For a class ‘A’ taxable asset,
irratti taarifni raawwatiinsa qabu:
(a) Qabeenyota ramaddii ‘A’ መሠረት በሚከፈለውግብር ላይ ተፈፃሚ 15%;
gibirri itti kaffalamu % 15; የሚሆነው መጣኔ፡- (b) For a class ‘B’ taxable asset,
(b) Qabeenyota ramaddii ‘B’ (ሀ) ለምድብ ሀ ግብር የሚከፈልባቸው 30%.
gibirri itti kaffalamu % 30 ta’a.
ሀብቶች 05 %፤
(ለ) ለምድብ ለ ግብር የሚከፈልባቸው
ሀብቶች V % ይሆናል፡፡
3) Faayidaan qabeenya gibirri itti 3) ግብር የሚከፈልበትን ሀ ብ ት 3) The amount of a gain on dis-
kaffalamu dabarsuun argamu በማስተላለፍ የሚገኘው ጥቅም ሀብቱን posal of a taxable asset by a
gatiin qabeenyicha dabarsuun person shall be the amount
በማስተላለፍ የተገኘው ዋጋ ሀብቱ
argame gatii yeroo qabeenyichi
itti dabarfame qabu caalee han- በተላለፈበት ጊዜ ከነበረው ዋጋ በልጦ by which the consideration
ga maallaqaa argame dha. የተገኘው የገንዘብ መጠን ነው፡፡ for the disposal of the asset
4) Keewwata xiqqaa kana jalatti 4) በዚህ ንዑስ አንቀጽ የተዘረዘሩት
exceeds the cost of the asset at
kan tarreeffaman akkuma ee- the time of disposal.
እንደተጠበቁሆኖ፣ አንድ ሰው በግብር
gamanitti ta’ee, namni tokko 4) If a person makes a loss on
bara gibiraa keessatti qabeen- ዓመቱ ውስጥ አንድን ግብር
disposal of a taxable asset
ya gibirri itti kaffalamu tokko የሚከፈልበት ሀብት ሲያስተ ላልፍ
yeroo dabarsu kasaaraan kan during a tax year, the loss shall
ኪሳራ የደረሰበት እንደሆነ ኪሣራው
irra gahe yoo ta’e, kasaarichi be recognised and be available
በዚያው የግብር ዓመት በተመሳሳይ to offset a gain on disposal
bara gibirichaatti qabeenya ra-
maddii walfakkaataa keessa ምድብ ያለ ግብር የሚከፈልበት ሀ ብ ት of a taxable asset of the same
jiru gibirri itti kaffalamu yeroo ሲተላለፍ ከሚገኘው ገቢ ጋር class during the year subject to
dabarfamu galii argamu waliin እንዲቻቻል ይደረጋል፡- the following:
akka buufamu taasifama.
(a) Kasaarichi galii bu’uura kee- (ሀ) ኪሳራው የሚውለው በዚህ አንቀጽ (a) the loss may be used only
wwata kanaatiin argame መሠረት የተገኘን ገቢ ለማቻቻል ነው፤ to offset gains under this
bakka buusuuf kan oolu dha. (ለ) ያልተቻቻለው ኪሳራ ተቻችሎ Article;
(b) Kasaaraan bakka hin buu- እስከሚያልቅ ድረስ በተመሳሳይ (b) the unused amount of a loss
famne hanga bakka buufa- can be carried forward in-
ምድብ ውስጥ ያለ ሀብት
mee xumuramutti qabeenyi definitely for offset against
ramaddii walfakkaataa kees- በሚተላለፍበት ጊዜ ለማካካስ
sa jiru yeroo dabarfamutti gains on disposal of taxable
እንዲውል ላልተወሰነ ጊዜ
bakka buusuuf akka ooluuf assets of the same class un-
ይሸጋገራል፤
yeroo hin murtoofneef ni til fully offset;
(ሐ) አንድ ሰው ግንኙነት ላለው ሰው
dabarfama. (c) no loss is recognised on the
(c) Namni tokko nama qun- ሀብት ያስተላለፈ እንደሆነ የደረሰው
disposal of a taxable asset
namtii qabuuf qabeenya kan ኪሳራ ዕው ቅና አይሰጠውም፤ by a person to a related
dabarse yoo ta’e, kasaaraa qa-
qqabeef beekamtiin hin ken-
(መ) አንድ ሰው የደረሰበትን ኪሳራ person;
namuuf; በሚያሳምን መንገድ ማስረዳት የቻለ (d) When the person has sub-
(d) Namni tokko kasaaraa isaar- እንደሆነ ነው፡፡ stantiated the amount of
ra qaqqabeef haala amansiisaa 5) ግብር የሚከፈልበትን ሀብት በማስተላለፍ the loss to the satisfaction
ta’een ibsuu yoo danda’e qofadha. የደረሰው ኪሳራ ሀብቱ በተላለፈበት of the Authority.
5) Kasaaraan qabeenya gibirri 5) The amount of a loss on dis-
ጊዜ ለሀብቱ የወጣው ወጪ ሀብቱ
itti kaffalamu dabarsuutiin qa-
qqabu baasii yeroo qabeeny- ከተላለፈበት ዋጋ የሚበልጠው የገንዘብ posal of a taxable asset is the
ichi gurgurametti bahe hanga መጠን ነው፡፡ amount by which the cost of
maallaqaa gatii qabeenyichi itti 6) የተላለፈው ግብር የሚከፈልበት
the asset at the time of dispos-
dabarfamee caalee argame dha. al exceeds the consideration
ሀብት የንግድ ሥራ ሀብት
6) Qabeenyi gibirri itti kaffalamu for the disposal.
dabarfame qabeenya hojii dalda- በሚሆንበት ጊዜ የዚህ አዋጅ
6) Article 36 of this Proclama-
laa yeroo ta’utti Labsii kana keew- አንቀጽ V6 ተፈፃሚ ይሆናል፡፡ ለዚህ
watni 36 raawwatiinsa ni qabaata. tion shall apply when the tax-
አንቀጽ አፈፃፀም፡-
Raawwii Keewwata kanaatiif: able asset transferred is also a
(ሀ) “የማይንቀሳቀስ ሀብት“ ሕንፃው business asset.In this Article:
(a) “Qabeenya hin sochoone”
gamichi osoo hin dabarfami- ከመተላለፉ በፊት ለሁለት ዓመታት (a) “immovable asset” shall
in dura waggoota lamaaf ሙሉ በሙሉ ለመኖሪያነት ያገለገለ not include a building held
guutummaa guutuutti ga- ሕንፃን አይጨምርም፤ and wholly used as a pri-
moo mana jireenyaatiif ta-
jaajilehin dabalatu. (ለ) “ምድብ "ሀ" ግ ብ ር vate residence for 2 years
(b) “Qabeenya gibirri itti kaf- የሚከፈልበት ሀብት ማለ ት prior to the disposal of the
falamu ramaddii ‘A’ ” jechu- የማይንቀሳቀስ ሀብት ማለት ነው፤ asset;
un qabeenya hin sochoone (ሐ) “ምድብ "ለ" ግብር የሚከፈልበት (b) “Class ‘A’ taxable asset”
jechuu dha. means immovable asset;
ሀብት“ ማለት አክሲዮኖችና ቦንዶች
(c) “Qabeenya gibirri itti kaffal- and
amu ramaddii ‘B’ ” jechuun ማለት ነው፡፡
akasiyoonotaa fi boondiiw- (c) “Class ‘B’ taxable asset”
wan jechuu dha. means shares and bonds.
56. Bu’aa Tasaa $6. ንፋስ አመጣሽ ትርፍ 56. Windfall Profit
1) Akkaataa raawwii gibira gaalii 1) የፌደራል ገንዘብ እና ልማት 1) Windfall profit obtained from
kaffaltii bu’aa tasaa bu’uura Qa- businesses prescribed in a
ትብብር ሚኒስትር በሚያወጣው
jeelfama Ministeera Maallaqaa directive to be issued by the
fi Walta’iinsa Diinagdee Moo- መመሪያ ከተመለ ከቱ የ ን ግ ድ
Minister shall be liable to tax
tummaa Federaalaa baasuun ሥራዎች የሚገኝ ንፋስ አመጣሽ at a rate to be determined in
kan raawwatamu ta’a. ትርፍ በመመሪያው በተመለከ ተው such Directive.
2) Keewwata kana keewwata xiqqaa
የማስከፈያ ልክ ግብር ይከፈልበታል፡፡ 2) The Oromia regional state Fi-
1 jalatti kan ibsame akkuma ee-
በዚህ አንቀጽ ንዑስ አንቀጽ 1 ሥር nance and Economic co’opa-
gametti ta’ee, naannicha keessatti 2)
bu’aa tasaa hin hammatamin ir- ration is empowered to
የተጠቀሰው እንደተጠበቀ ሆኖ በክልሉ
ratti Biiroon Maallaqaa fi Wal- prescribe by a directive the
ውስጥ ንፋስ አመጣሽ ገቢን በተመለከተ
ta’iinsa Diinagdee Oromiyaa Qa- manner in which the tax is as-
jeelfama baasuu ni danda’a. የኦሮሚያ ገንዘብ እና ልማት ትብብር sessed and factors that need to
3) Akkaataa keewwata kanaati- ቢሮ መመሪያ ሊያወጣ ይችላል፡፡ be taken into consideration;
in “bu’aa tasaa” jechuun bu’aa 3) በዚህ አንቀጽ "ንፋስ አመጣሽ 3) In this Article, “windfall prof-
dhamaatii malee argame, hin ee- ትርፍ" ማለት ማንኛውም ያለልፋት
it” means any unearned,unex-
gamne yookiin irra deddeebiin hin pected, or other non-recur-
የሚገኝ፣ያልተጠበ ቀወይም ሌላ
argamne biroo kamiyyuu dha. ring gain.
ተደጋግሞ የማይገኝ ትርፍ ነው፡፡
57. Bu’aa Addaan Hin Qoodamne 57. Undistributed profit
Bu’uura Qajeelfama Abbaan Ta- $7. ያልተከፋፈለ ትርፍ Tax shall be paid at the rate of
ayitichaa baasuun bara gibiraa 10%on the net undistributed
ባለሥልጣኑ በሚያወጣውመመሪያ
tokko keessatti gibirri erga kaf- profit of a body in a tax year
falamee booda bu’aan qulqul- መሠረት በአንድ የግብር ዓመት ግብር
to the extent that it is not rein-
luun dhaabbatichaa miseensaaf ከተከፈለ በኋላ ለአባላቱ ያልተከፋፈለ
vested,in accordance with the
hin hiramnee fi deebi’ee hojii
invastimantiirra hin oolle irraa
እና መልሶ ኢንቨስት ያልተደረገ directive to be issued by the
%10 gibirri ni kaffalama. የተጣራ የድርጅቱ ትርፍ 0% ግብር Autority.
ይከፈልበታል፡፡
58. Bu’aa Dhaabbata Dhaabbi- 58. Repatriated Profit
idhaan Hojjetuun Ergamu 1) A non-resident body con-
$8. በቋሚነት በሚሠራ ድርጅት
1) Karaa dhaabbata Naannicha ducting business in the region
የሚላክትርፍ through a permanent estab-
keessatti dhaabbiidhaan hojjetu-
utiin namni jiraataa Itiyoophiyaa 1) በክልሉ ውስጥ በቋሚነት በሚሠራ lishment shall be liable for tax
hin taane hojii daldalaa hojjetu ድርጅት አማካኝነት የንግድ ሥራ atthe rate of 10% on the repa-
bu’aa dhaabbata dhaabbiidhaan triated profit of the permanent
የሚያከናውን በኢትዮጵያ ነዋሪ ያልሆነ
Naannicha keessaa hojjetu irraa establishment.
ergamuuf irraa % 10 gibira kaffa- ሰው በክልሉ ውስጥ ካለው በቋሚነት
2) The application of of this Arti-
luuf dirqama qaba. በሚሠራ ድርጅት በሚላክለት ትርፍ ላይ
cle shall be determined by the
2) Raawwiin keewwata kanaa 0 % ግብር የመክፈል ግዴታ አለበት፡፡ regulations to be issued by the
Dambii Manni Maree Bulchi-
2) የዚህ አንቀጽ አፈፃፀም የሚመራው council of regional govern-
insa Mootummaan Naannichaa
የክልሉ ምክር ቤት በሚያወጣው ደንብ ment .
baasuun kan murtaa’u ta’a.
መሠረት ይሆናል፡፡
59. Galiiwwan Biroo 59. Other Income
Bu’uura gabatee A, B, C fi gaba- A person who derives any in-
$9. ሌሎች ገቢዎች come that is not taxable un-
teewwan kana keewwattoota bi-
rootiin namni galii gibirri galii በሠንጠረዥ ሀ፣ ለ፣ ሐ እና በዚህ der Schedule A, B, C, or the
itti hin kaffalamne argate kami- ሠንጠረዥ ሌሎች አንቀጾች መሠረት other Articles of this Schedule
yyuu galii waliigalaa isaa irratti የገቢ ግብር የማይከፈልበት ማንኛውንም shall be liable for incometax at
%15 gibira galii kaffaluuf dirqa- the rate of 15% on the gross
ገቢ ያገኘ ሰው በጠቅላላ ገቢው ላይ
ma qaba. amount of the income.
05% የገቢ ግብር የመክፈል ግዴታ
ይኖርበታል፡፡
60. Tumaalee Waliigalaa Gabatee %. ከሠንጠረዥ “መ” ጋር የተያያዙ ጠቅላላ 60. General Provisions Relating to
“D” Waliin Walitti Hidhamiinsa ድንጋጌዎች Schedule ‘D’ Income
Qaban 1) Tax under Schedule D shall
1) በሠንጠረዥ “መ” መሠረት የሚጣል
1) Gibirri akkaataa gabatee “D”tiin not apply toan amount that
buufamu galii gabateewwan bi- ግብር በሌሎች ሠንጠረዦች ሥር ግብር
is liable to tax under another
roo jalatti gibirri itti kaffalamu ለሚከፈልበት ገቢ ወይም ከገቢ ግብር ነፃ Schedule or an amount that is
yookiin galii gibira galii irraa በሆኑ ገቢዎች ላይ ተፈፃሚ አይሆንም፡፡ exempt income.
bilisa ta’an irratti raawwatiinsa
2) በዚህ ሠንጠረዥ መሠረት የሚጣለው 2) Tax imposed on income under
hin qabaatu.
2) Gibirri bu’uura gabatee kanaati- ግብር በገቢው ላይየመጨረሻ ግብር this Schedule shall be a final
in buufamu galicha irratti gibira tax on the income.
ይሆናል፡
isa dhumaa ta’a. 3) If a royalty, dividend, interest,
3) በክልሉ ነዋሪ የሆነ ሰው ያገኘው
3) Namni jiraataa Naannichaa ta’ee gain on disposal of a taxable
royaaliitii irraa, gahee bu’aa ir- የሮያሊቲ፣ የትርፍ ድርሻ፣ የወለድ asset, or income referred to
raa, dhala irraa yookiin qabeen- ወይም በአንቀጽ $9 የተመለከተውን in Article 59 of this Procla-
ya gibirri itti kaffalamu Labsii ግብር የሚከፈልበትን ሀብት በማስተላለፍ mation derived by a resident
kana keewwata 59 jalatti ibsame
ያገኘው ገቢ ከውጭ ሀገር የተገኘ
of Ethiopia is foreign income,
dabarsuun galii aragate kan bi- the resident is allowed to re-
yya alaa irraa argame yoo ta’e እንደሆነ፣ይህ ሰው በዚህ ሠንጠረዥ
duce, but not below zero, the
namni kun galii akkaataa gab- ከሚከፈለው ገቢ ላይ በውጭ ሀገር tax payable under this Sched-
atee kanaatiin kaffalamu irraa በዚሁ ገቢ ላይ የከፈለው ግብር ከዜሮ ule in respect of the income by
gibirri biyya alaatti galii kana the amount of any foreign tax
በታች ሳይወርድ ተቀናሽ እንዲደረግ
irratti kaffale zeeroodhaa gaditti paid in respect of the income.
osoo hin bu’iin hir’ifama akka ይፈቀድለታል፡፡
4) There shall be no carry for-
taasifamu ni heeyyamamaaf. 4) በዚህ አንቀጽ ንዑስ አንቀጽ
ward of any unused foreign
4) Akkaataa keewwata kana keew- (3)መሠረት ተቀናሽ ያልተደረገን ግብር
wata xiqqaa 3tiin gibira hir’ifa- tax under sub-article (3) of
ma hin taasifamne dabarsuun
ለማሸጋገር አይቻልም፡፡ this Article.
hin danda’amu. 5) ግብርን ቀንሶ የመያዝ ኃላፊነት 5) The liability of a person for in-
5) Namni gibira hir’isee qaba- ያለበት ሰው በዚህ አዋጅ መሠረት come tax under Article 48, 49,
chuuf dirqama qabu akkaataa ግብሩን ቀንሶ ያስቀረ እንደሆነ በዚህ
50, 51, 52 or 53 of this Proc-
Labsiitiin gibiricha hir’isee kan lamation shall be discharged
አዋጅ አንቀጽ #8,#9,$,$1,$2 ወይም
hambise yoo ta’e akkaataa Labsii if a with holding agent has
$3 በተመለከተው መሠረት ግብር
kana keewwata 48, 49, 50, 51, 52 withheld tax from the income
yookiin 53 jalatti tarreeffameen ከፋዩ ያለበትን ግብር የመክፈል ግዴታ inaccordance with Part Ten of
kaffalaan gibiraa dirqama gibira እንደተወጣ ይቆጠራል፡፡ this Proclamation.
kaffaluu irra jiru akka bahatetti
lakkaa’ama. Part Eleven
ክፍል አስራ አንድ
Schedule ‘E’ – Exempt Income
Kutaa Kudha Tokko ሠንጠረዥ “ሠ” - ከገቢግብርነፃ የሆነገቢ
61. Exempt Income
Gabatee “E” Galii Gibira Galii Irraa %1. ከገቢ ግብር ነፃ የሆነ ገቢ 1) The following amounts are ex-
Bilisa Ta’e
1) ለዚህ አዋጅ አፈፃፀም ሲባል የሚከተሉት empt income for the purpose-
61. Galii Gibira Galii Irraa Bilisa Ta’e
1) Galiiwwan armaan gadii gibira ገቢዎች ከገቢ ግብር ነፃ ናቸው፡- sof this Proclamation:
galii irraa bilisa ta’u: (ሀ) የክልሉ ምክር ቤት በዚህ አንቀጽ
(a) Subject to the limits set
(a) Raawwii keewwata kana forth in the directive to
ንዑስ አንቀጽ 1 ሀ(2) ፣(3) ፣(4) እና
keewwata xiqqaa 1 (a) (ii), beissued by the council of
(6) በተመለከቱት ላይ በሚያወጣው regional government in re-
(iii), (iv) fi (vi)tiif Qajeelfa-
ma Manni Maree Bulchiin- መመሪያ የሚያደርገው ገደብ gard to items specified un-
sa Mootummaa Naannichaa እንደተጠበቀ ሆኖ፣ለተቀጣሪው der number1(a) (2), (3), (4)
baasuun daangaan taasisu የሚከፈሉ የሚከተሉት ገቢዎች ከገቢ and (6) of thisparagraph
akka eegametti ta’ee, galiiw- following benefits provided
ግብር ነፃ ናቸው፡-
wan armaan gadii qaxara- to an employee:
maadhaaf kaffalaman gibira
galii irraa bilisa ta’u:
(i) Maallaqa hojjechiisaan hojj- (i) ሠራተኛው ሲታመም (i) an amount paid by an em-
etaan isaa yoo dhukkubsatu ployer to cover the actual-
አሠሪው ለሠራተኛው ህክምና
tajaajila fayyaa hojjetichaatiif cost of medical treatment
kaffale: አገልግሎት የከፈለ ለት ገንዘብ፤ of an employee;
(ii) Akkaataa waliigaltee hojiitiin (ii) በሥራ ውል መሠረት ለሠራተኛው (ii) an allowance in lieu of
durgoo geejjibaa hojjetaad- means of transportation
haaf kaffalamu;
የሚከፈል የትራንስፖርት አበል፤ granted under a contract
(iii) በሥራ ቦታው ወይም በሥራ of employment;
(iii) Sababa rakkisummaa iddoo (iii) a hardship allowance;
yookiin haala hojiitiin durgoo ሁኔታው አስቸጋሪነት ምክንያት
(iv) transport expenses and per
hojjetaadhaaf kaffalamu; ለሠራተኛው የሚከፈል አበል፤ diempayments to an em-
(iv) Hojjetichi hojii idilee isaatiin ployee travelling on a tour
(iv) ሠራተኛው ከመደበኛ ሥራው ውጪ
ala hojicha hojjechuuf yeroo of duty;
socho’utti durgoo geejjibaa fi ሥ ራውን ለማከናወን ሲንቀሳቀስ (v) travelling expenses paid to
durgoo oolmaaf kaffalamuuf; የሚከፈ ለ ው የመጓጓዣ ወጪ እና an employee recruited from
(v) Kaffaltiin geejjibaa bu’uura place other than the place
የውሎ አበል፤ of employment on joining
waliigaltee qaxarriitiin kan
kaffalame yoo ta’e, hojjetaa (v) የመጓጓዣ ወጪው በቅጥር ውሉ or completion of employ-
iddoo hojii isaatiin alatti ment, including, in the
መሠረት የተከፈለ ከሆነ ከሥራ
akka hojjetuuf filatamee qa- case of a foreign employee,
ቦታው ውጪ ተመልምሎ ለተቀጠረ travel expenses from and to
xarameef baasiin geejjibaa their country of originbut
yeroo hojii galu yookiin ho- ሠራተኛ ወደ ሥራው ሲመጣ
only if the travel expenses
jii isaa xumuree deebi’u kaf- ወይም ሥራውን አጠናቆ ሲመለስ have been paid pursuant to
falamuuf akkasumas baasii የሚከፈለው የመጓጓዣወጪ፣ specific provisions of the
geejjibaa hojjettoonni biyya employee’s contract of em-
እንዲሁም የውጭ ሀገር ሠራተ ኞች
alaa biyya isaaniitii yoo dh- ployment;
ufanii fi gara biyya isaaniitti ከሀገራቸው ሲመጡና ወደ ሀገራቸ ው (vi) food and beverages provid-
yoo deebi’an kaffalamu; ሲመለሱ የሚከፈል የመጓጓዣ ወጪ
ed for free to anemployee
(vi) Nyaataa fi dhugaatii hojje- by an employer conducting
chiisaan hojii albuuda baas- (vi) (የማዕድንማውጣት፣የማኑፋክቸሪንግ a mining, manufacturing,
uu,oomishaa fi daldala qon- እና የግብርና የንግድ ሥራ የሚሠራ or agricultural business;
naa irratti bobba’e tolaan (vii) allowances paid by the re-
ቀጣሪ ለተቀጣሪው በነፃ የሚያቀርበው gional government to em-
hojjetaa isaatiif dhiyeessu; ployees engaged in public
ምግብና መጠጥ፤
(vii) Mootummaan Naannichaa service in a foreign country
hojjettoota biyya alaatti er- (vii) የክልሉ መንግስት በውጭ አገር
(b) allowances paid to mem-
guuf durgoo kaffalu. ለሚመድባቸው ሠራተኞች የሚከፈል bers and secretaries of
(b) Miseensa boordii yooki- boards of public enterpris-
አበል፤
in barreessaa dhaabbata es, public bodies, or study-
misoomaa mootummaa (ለ) የመንግሥት የልማት ድርጅቶች groups established by the
yookiin waajjiraalee moo- ወይም የመንግሥት መስሪያ regional Government or
tummaa akkasumas garee City administration;
ቤቶች የቦርድ አባል ወይም ፀሐፊ
qo’attootaa Bulchiinsi Moo- (c) contributions by an em-
tummaa Naannichaa yookiin እንዲሁም የክልል መንግሥት ወይም ployer to a pension, prov-
Bulchiinsi magaalaa dhaabu የከተማ አስተዳደሮች በሚያቋቁሟቸ
ident,orother retirement
fund for the benefit of an
keessatti miseensa yooki- ው የጥናት ቡድኖች አባል ወይም employee provided the
in barreessaa ta’uun durgoo monthly total of contri-
ፀሐፊ በመሆን የሚከፈል አበል፤
kaffalamu; butions does not exceed
(c) Faayidaa hojjetaatiif jecha (ሐ) ለ ሠ ራ ተ ኛ ው ጥ ቅ ም ተ ብ ሎ 15% of the monthly em-
miindaa ji’aa qaxaramichaa ከተቀጣሪው የወር ደመውዝ 05 % ployment income of the-
irraa %15 hanga hin caal- employee;
ባልበለጠ መጠን በየወሩ በቀጣሪው
leen ji’aan buusii sooromaa (d) a pension to the extent ex-
yookiin proovidant fandii የሚዋጣ የጡረታ መዋጮ ወይም empt from tax under the
qaxaraadhaan buufamu; የፕሮቪደንት ፈንድ፤ Public Servants Pension
(d) Labsii Sooromaa Hojjettoota Proclamation or the Private
Mootummaa fi Labsii Sooro-
(መ) በመንግሥት ሠራተኞች የጡረታ Organisation Employees '
ma Hojjettoota Dhaabbata አዋጅእና በግል ድርጅት ሠራተኞች Pension Proclamation;
Dhuunfaatiin galii sooromaa የጡረታ አዋጅ ከግብር ነፃ የተደረገ
gibira irraa bilisa taasifame; የጡረታ ገቢ፤
(e) Galii Naannichii fi bulchiinsi (ሠ) የክልል ወይም የከተማ አስተዳደሮች (e) an amount derived by the re-
magaalotaa hojii idilee isaaniiti- ከመደበኛ ሥራዎቻቸው ጋር gion or Local Government,-
in wal qabsiisuun argatan; from activities that are inci-
በተያያዘ የሚያ ገኙት ገቢ፤
(f) Bu’uura waliigaltee idil-ad- dental to official operations;
dunyaatiin hanga galii gibira (ረ) በዓለም ዐቀፍ ስምምነት መሠረት
(f) an amount exempt from
irraa bilisa taasifame; ከግብር ነፃ የሆነ የገቢ መጠን፤ tax to the extent provided
(g) Bu’uura waliigatee mootum- (ሰ) በኢትዮጵያ ፌ ደ ራ ላ ዊ for under an international
maa Federaalaa Dimokiraa-
ዲሞክራሲያዊ ሪፐብሊክ መንግሥት agreement;
tawaa Rippaabiliika
በተደረገ ስምምነት (ከዚህ በ ኋ ላ (g) An amount exempt from
Itiyoophiyaa gibira irraa bil-
isa taasisuun akkuma jirut- tax to the extent provided
"ከግብር ነፃ ማድረግ የሚያስችል
ti ta’ee, bu’uura waliigaltee under a provision al Agree-
አንቀጽ" ተብሎ የሚጠቀስ)
mootummaan naannichaa ment entered into by the
galiin kamiyyuu gibira irraa መሠረት ማናቸውም ገቢ ከግብር Government of the Feder-
bilisa kan ta’u haalawwan ar- ነፃ የሚሆነው የሚከተሉት al Democratic Republic of
maan gadii guutamanii yoo ሁኔታዎች ተሟልተው ሲገኙ ነው፡- Ethiopia, when the follow-
argamaniidha: (i) ስምምነቱ የተደረገው ለመንግሥት
ing conditions are satisfied:
(i) Waliigaltichi kan taasifame (i) The agreement is for the
የገንዘብ፣የቴክኒክ፣ሰብአዊ ወይም
mootummaaf gargaarsa maal- provision of financial, tech-
laqaa, teeknikaa, namoomaa አስተዳደራዊ እርዳታ ለማቅረብ nical, humanitarian, or ad-
yookiin gargaarsa bulchiinsaa የሆነ እንደሆነ፤ ministrative assistance to
dhiyeessuuf yoo ta’e; (ii) ከግብር ነፃ ማድረግ the Government; and
(ii) Keewwata gibira irraa bilisa (ii) The Autority has con-
የሚያስችለውንአንቀጽ በሚመለከት
taasisuu danda’u ilaalchisee curred, in writing, with the
Abbaan Taayitichaa waliigaluu ሚኒስትሩ መስ ማማቱን በጽሁፍ
exemption provision;
isaa barreeffamaan yoo ibsu. ሲገልጽ፤
(h) A public award for outstand-
(h) Damee hojii kamiinuu raaw-
wii hojii ol’aanaadhaaf yooki-
(ሸ) በማንኛውም መስክ ለላቀ የሥራ ing performance in any field
in bu’uura Labsii Bulchiinsa ክንውን ወይም በታክስ አስተዳደር or an award granted under
Taaksii keewwata 135 tiin አዋጅ አንቀጽ )V5 መሠረት Article 135 of the Tax Ad-
badhaasa kennamu; የሚሰጥ ሽልማት፤
ministration Proclamation;
(i) Nama miidhaan irra ga’eef (i) An amount as compensa-
(ቀ) በተቀባዩ ላይ በደረሰ ጉዳት ወይም
yookiin sababa du’a nama bi- tion for personal injury or
በሌላሰው ሞት ምክንያት የሚከፈል thedeath of another person;
raaf beenyaa kaffalamu;
(j) Labsii kana keewwata 55 ካሳ፤ (j) Subject to Article 55 of
jalatti kan tumame akkuma (በ) በዚህ አዋጅ አንቀጽ $5 የተደነገገው this proclamation, a cash
eegametti ta’ee, kennichi galii amount, or the value of as-
እንደተጠበቀ ሆኖ፣ ስጦታው
qaxaramuu, kiraa yookiin set, acquired by gift or in-
hojii daldalaa yoo ta’e malee የመቀጠር፣የኪራይ ወይም የንግድ
heritance, other than a gift
maallaqa callaa yookiin qa- ሥራ ገቢ ካልሆነ በስተቀር በስጦታ
that is employment, rent-
beenya kennaadhaan yooki- ወይም በውርስ የሚገኝ ጥሬ ገንዘብ alor business income;
in dhaalaan argamu;
ወይም ሀብት፤ (k) A scholarship or
(k) Dhaabbata barnootaa kees-
(ተ) በትምህርት ተቋም ውስጥ bursary for attendance at
satti barumsa tolaan hordo-
fuuf kaffaltii raawwatamu; ትምህርትን በነፃ ለመከታተል
an educational institution;
(l) Kaffaltiiwwan qallabaaf (l) Maintenance or child sup-
የሚፈፀም ክፍያ፤
yookiin deeggarsa daa’import payments;
(ቸ) ለቀለብ ወይም ለህፃናት ድጋፍ (m) The income of a nonprof-
maniif kennaman;
(m) Galii hojii daldalaa kaayyoo የሚሰጡ ክፍያዎች፤ it organization other than
dhaabbatichi dhaabbate wali- (ኀ) ድርጅቱ ከተቋቋመበት ዓላማ ጋር business income that is not
in wal hin qabanne osoo hin የማይገናኝ የንግድ ሥራ ገቢን directly related to the core
dabalatin galii dhaabbatni function of the organization;
ሳይጨምር ለትርፍ ያልተቋቋመ
bu’aaf hin dhaabbatne argatu;
ድርጅት የሚያገኘው ገቢ፤
(n) Maallaqni yeroo lakkaa’amu (ነ) ገንዘብ በሚቆጠርበት ጊዜ ለሚደርሰው (n) A cash indemnity allowance
hir’ina qaqqabu bakka buu- ጉድለት ማካካሻ በሚሆን መጠን ብቻ paid by an employer to an-
suuf hanga ta’u qofa qax- employee, but only to the ex-
ቀጣሪ ው ለተቀጣሪው የሚከፍለው
araan qaxaramaa isaatiif kan
kaffaluu fi kaayyoo kanaaf እና ለዚሁ ዓላማ መዋሉ የተረጋገጠ tent that the allowance com-
ooluun isaa kan mirkanaa’e የጥሬ ገንዘብ ማካ ካሻ ክፍያ፤ pensates the employee for
kaffaltii maallaqa callaa bak- (ኘ) በክልሉ ፀንቶ በሚሰራበት ሕግ
short falls on money counts;
ka buusuuf oole; (o) An amount that is specifical-
መሠረት በተለይ ከገቢ ግብር ነፃ
(o) Bu’uura seera Naannichaa ly exempted from income tax
ragga’ee ittiin hojjetamaa ji- የተደረገ ገቢ፤
ruutiin haala addaatiin galii under a law in force in Ethio-
(አ) ለመኖሪያ ቤት ሠራተኞች የሚከፈል
gibira irraa bilisa taasifame. pia;
ደመወዝ፤
p) Hojjettoota mana jireenyaatii (p) Salaries paid to domestic ser-
(ከ) በነዳጅ ሥራ ላይ የተሰማራ ሥራ
hojjetaniif miindaa kaffalamu; vants;
(q) Kontraaktarri hojii boba’aa ir- ተቋራጭ ለንዑስ ሥራ ተቋራጮች
(q) Payments made by Contrac-
ratti bobba’e kontraaktaroota የሚፈፅመው ክፍያ፡
xiqqaatiif kaffaltii kaffallu. tors engaged in petroleum
2) በዚህ አንቀጽ ንዑስ አንቀጽ 1 ከሀ እስከ
2) Keewwata kana keewwata xiqqaa operations to their sub-con-
ከ የተደነገጉት እንደተጠበቁ ሆነው tractors.
a – q kan tumame akkuma ee-
gametti ta’ee, sababa diinagdee, ለኢኮኖሚያዊ፣ለአስተዳደራዊ ወይም 2) Without prejudice to this article
bulchiinsaa yookiin hawaasum- ለማህበራዊ ምክንያቶች አንድ ገቢ ከገቢ sub article 1 A -Q; The Council
maatiif galii tokko haala gibira
galii irraa bilisa itti ta’u ilaalchi-
ግብር ነፃ ሊሆን የሚችልበትን ሁኔታ of regional government shall
see Manni Maree Bulchiinsaa አስመልክቶ የክልሉ ምክር ቤት ደንብ issue regulations; exempt any
Mootummaa Naannichaa Dam- ሊያወጣ ይችላል፡፡ income for economic, adminis-
bii baasuu ni danda’a. trative, or social reasons
ክፍል አስራ ሁለት
Kutaa Kudha Lama
Tumaalee Waliinii የወል ድንጋጌዎች Part Twelve
Kutaa Xiqqaa Tokko ንኡስ ክፍል አንድ Common Provisions
Qabeenya ሀብት Chapter One
62. Qabeenya Argachuu Assets
%2. ሀብት ስለማግኘት
Namni tokko qabeenya argate 62. Acquisition of an Asset
kan jedhamu yeroo maqaan ab- አንድ ሰው ሀብት አገኘ የሚባለው ሕጋዊ
baa qabeenyummaa seeraan dar- የሀብት ባለቤትነት ስም ከተላለፈለት
A person acquires an asset when
beefii kaasee yoo ta’u qabeenyichi legal title to the asset passes to
ጊዜ አንስቶ ሲሆን ሀብቱ መብት ወይም
mirga yookiin filannoo yoo ta’ut- the person, including,in the case
ምርጫ በሚሆ ንበት ጊዜ ይህ መብት
ti yeroo mirgi yookiin filannoon of an asset that is a right or op-
kun itti kennames ni dabalata. ወይም ምርጫ የተሰጠበትንም ጊዜ
tion, the granting of the right or
ይጨምራል፡፡
63. Qabeenya Dabarsuu option to the person.
1) Namni tokko qabeenya isaa da-
barse kan jedhamu qabeenya isaa %3. ሀብትን ስለማስተላለፍ 63. Disposal of an Asset
yoo gurguru, jijjiiru yookiin haala 1) አንድ ሰው ሀብቱን አስተላለፈ የሚባለው 1) A person disposes of an asset
biraatiin maqaa abbaa qabeenyum- ሀብቱን ሲሸጥ፣ሲለውጥ ወይም በሌላ when the person has sold,ex-
maa qabeenyicha irratti qabu yeroo
dabarsu yoo ta’u, qabeenyichi akka
መንገድ በሀብቱ ላ ይ changed, or otherwise trans-
haqamu, abbaa qabeenyaa duraatiif ያለውን የባለቤትነት ስም ሲያስተላልፍ ferred legal title to theasset,and
akka deebi’u, akka badu, akka bar- ሲሆን፣ ሀብቱ እንዲሠረዝ፣ለቀድሞ includes when the asset is can-
baadaa’u, yeroon tajaajila isaa akka ባለቤቱ እንዲመለስ፣ እንዲጠፋእ
፣ንዲወድም፣ጊዜው celled, redeemed,relinquished,
darbu yookiin nama biraaf dabar- እንዲያልፍ ወይም ለሌላ ተላልፎ destroyed, lost, expired, or sur-
famee akka kennamu taasisuu ni
dabalata; እንዲሠጥ ማድረግን ይጨምራል፡፡ rendered.
2) Namni kamiyyuu qabeenya ka- 2) ማናቸውም ሰው ከዚህ ቀደም ያልነበረ 2) If a person creates an asset in an-
naan dura hin turre qabeenya ሀብት የሌላ ሰው ሀብት እንዲሆን ያደረ other person being an asset that
nama biraa akka ta’u kan taas- ገ እንደሆነ፣ ይህንን ያደረገው ሰው did not previously exist, the first
ise yoo ta’e, namni kana taasise mentioned person shall be treat-
yeroo qabeenyichi uumamet- ሀብቱ በተፈጠረበት ጊዜ በባለቤትነቱ
ti qabenya maqaa isaatiin ture ስም የነበረን ሀብት ለሁለተኛው ሰው
ed as having made a disposal of
nama lammaffaaf akka dabarsetti እንዳስተላለፈ ይቆጠራል፡፡
the asset to the second-entioned
lakkaa’ama; person at the time the asset is
created.
3) Qabeenyi tokko dhaalaan 3) አንድ ሀብት በውርስ 3) If an asset is transmitted by suc-
yookaan dhaamoodhaan yoo cession or under a will, thede-
ወይም በኑዛዜ ከተላለፈ፣
darbe, yeroo qabeenyichi darbet- ceased shall be treated as having
ti namni du’e sun qabeenyicha ሀብቱ በተላለፈበት ጊዜ ሟቹ ሀብቱን
disposed of the asset atthe time
akka dabarsetti lakkaa’ama; እንዳስተላለፈ ይቆጠራል፡፡
4) Qabeenya dabarsuun kutaa mu- the asset is transmitted.
4) ሀብትን ማስተላለፍ የአንድን
raasa qabeenya hojii daldalaa 4) A disposal shall include the
tokko gurguruu yookiin dabar- የንግድ ሥራ ሀብት የተወሰነ ክፍል disposal of a part of an asset.
suu ni dabalata; ማስተላለፍንም ይጨምራል፡፡ 5) The vesting of an asset of
5) Raawwii Labsii kanaatiif qabeen- 5) ለዚህ አዋጅ አፈፃፀም የአንድን ሰው a person (referred to as
ya nama tokkoo “abbaa qabeen- the“owner”) ina liquidator,
ሀብ ት ("ባለቤቱ" ተብሎ የሚጠቀስ)
yaa jedhamee kan waamamu”
qulqulleessaaf, adeemsa kasaaraa ለአጣሪ፣ በኪሣራ ሂ ደ ት trustee-in-bankruptcy, or re-
keessatti nama imaanaa fudha- ceivershall not be treated as
ለተሰየመ ባለአደራ፣ ወይም ለተቀባይ
teef yookiin fudhataadhaaf ken- a disposal of the asset for the
መስጠት ሀብቱን እንደ ማስተላለፍ
nuun qabeenyicha akka waan purposesof this Proclama-
gurguruu yookiin jijjiiruutti kan የማይቆጠር ሲሆን ከሀብቱ ጋር
tion, and acts done in relation
hin lakkaa’amne yoo ta’u, qa- ተያይዞ በአጣሪው፣በባለአደራው to the asset bythe liquidator,
beenyichaan wal qabatee hojii-
ወይም በተቀባዩ የ ሚ ከ ና ወ ኑ trustee-in-bankruptcy, or re-
leen qulqulleessaadhaan abbaa
imaanaatiin yookiin fudhata- ተግባራት ባለቤቱ እንዳከናወናቸው ceiver shall be treated as done
adhaan raawwataman abbaan ይቆጠራሉ፡፡ by the owner.
qabeenyichaa akka raawwateetti
lakkaa’amu. 64. Cost of an Asset
%4. ለሀብት የሚደረግ ወጪ
1) Subject to this Article, the cost
64. Baasii Qabeenyaaf Taasifamu 1) የዚህ አንቀጽ ድንጋጌዎች እንደተጠበቁ
of an asset (other than abusi-
1) Tumaaleen keewwata kanaa ak- ሆኖ፣ግዙፋዊ ሀልዎት የሌላቸው ness intangible) of a person
kuma eegamanitti ta’ee qabeen-
yota daldala kiliyaa (intanjable
የንግድ ሥራ ሀብቶችን ሳይጨምር shall be the total of the follow-
property) osoo hin dabalatiin የአንድ ሀብት ወጪ የሚከተሉት ድምር ing amounts:
baasiin qabeenya tokkoo idaa’ama ይሆናል፡- (a) The total consideration
kanneen armaan gadii ta’a: (ሀ) ሀብቱ በተገኘበት ጊዜ በዓይነት የሚሰጥ given by the person for
(a) Yeroo qabeenyichi argamet- theasset, including thefair
ን ሀብት ትክክለኛ የገበያ ዋ ጋ
ti gatii gabaa sirrii qabeenya market value of any con-
akaakuudhaan kennamuu ጨምሮ፣ ባለሀብቱ ለ ሀ ብ ቱ
sideration in kind deter-
dabalatee gatii abbaan qa- የከፈለው ዋጋ ሲሆን ሀብቱ
mined at the time theasset
beenyichaa qabeenyichaaf kaf- የተገነባ፣የተመረተ፣ወይም የለማ is acquired and, if the asset
fale yoo ta’u, qabeenyichi kan
እንደሆነ ለ ግ ን ባ ታ ፣ ለ ማ ም ረ ት is constructed, produced,
ijaarame, oomishame yookiin
kan misoome yoo ta’e baasii ወይም ለማልማት የወጣውን ወጪ or developed, the cost of
ijaaruuf oomishuuf yookiin ይጨምራል፤ construction,production,
misoomsuuf bahe ni dabalata; (ለ) ሀብቱን በማግኘት፣ለመሸጥ
or development;
(b) Adeemsa qabeenyicha ar- (b) Any incidental expenditure
ወይም በማስተላለፍ ሂደት የወጣ
gachuuf gurguruuf yookiin incurred by the person in-
geeddaruuf taasifamu kees- ማንኛውም ወጪ፤
acquiring or disposing of
satti baasii bahe kamiyyuu; (ሐ) ሀብቱን ለመትከል፣ለመቀየር፣ the asset;
(c) Baasii abbaan qabeenyichaa ለማደ ስ፣መልሶ ለመገንባት (c) Any expenditure incurred
qabeenyicha dhaabuuf, geed-
ወይም ለማሻ ሻል ባለሀብቱ ያወጣው by the person to install, al-
daruuf, haaromsuuf, deebi-
see ijaaruuf yookiin fooyyes- ማንኛውም ወጪ፤ ter,renew, reconstruct, or
suuf baase kamiyyuu. 2) የዚህ አንቀጽ ድንጋጌ improve the asset.
2) Tumaan keewwata kanaa ak- 2) Subject to this Article, the cost
እንደተጠበቀ ሆኖ፣የአንድ ግዙፋዊ
kuma eegametti ta’ee, baasii qa- of a business intangible is:
ሀልዎት የሌለው የንግድ ሥራ
beenya hojii daldala kiliyaa (in-
tanjable property) tokkooti kan ሀብት ወጪ ነው የሚባለው፡-
jedhamu:
(a) Labsii kana keewwata 26 (ሀ) በዚህ አዋጅ አንቀጽ !6 ንዑስ አንቀጽ (a) In relation to a business in-
keewwata xiqqaa 7 (a) (i), (ii) (7)(ሀ)(1)፣(2)ወይም (3) "ግዙፋዊ tangible referred to inpara-
yookiin (iii)tiin hiika gaalee ሀልዎት የሌለው የንግድ ሥራ ሀብት" graph (1), (2),or (3) of the
“qabeenya hojii daldala kili-
ለሚለው ሀ ረ ግ በተሰጠው
definition of “ business in-
yaa (intanjable property)” tangible” in sub article (7)
jedhuuf kenname keessatti ትርጉም ከተመለከቱት ግዙፋዊ (a) of Article 26 of this Proc-
qabeenya hojii daldala kiliyaa ሀልዎት ከሌላቸው የንግድ ሥራ lamation,the total expendi-
(intanjable property) waliin ሀብቶች ጋር በተያያዘ እነዚህን ሀብቶች ture incurred by the person
wal qabatee qabeenyawwan ለማግኘት፣ለመፍጠር፣ ለማሻሻል እና in acquiring, creating,im-
kana argachuuf, uumuuf, ለማደስ እንዲሁም እነዚህን ሀብቶች proving, and renewing the
fooyyessuu fi haaromsuuf
ለማግኘት ወይም ለማስ ተላለፍ
intangible, and anyinciden-
akkasumas qabeenyawwan tal expenditure incurred in
kana argachuuf yookiin da- የሚወጣ ሌላ ተጓዳኝ ወጪ፤ acquiring or disposing of
barsuuf baasii biroo bahu; ለ) በዚህ አዋጅ አንቀጽ !6 ንዑስ the intangible; or
(b) Labsii kana keewwata 26 አንቀጽ (7)(ሀ)(1-4) "ግዙፋዊ (b) In relation to a business in-
keewwata xiqqaa 7 (a) (i - iv) ሀልዎት የሌለው የንግድ ሥ ራ tangible referred to in the
tiin hiika gaalee “qabeenya ሀብት"ለሚለው ሀረግ በተሰጠው definition of “business in-
hojii daldala kiliyaa (intan-
ትርጉም ውስጥ ከተመለከተው
tangible” in sub article 7
jable property)” jedhuuf ken- (a)(1-4) of Article 26 of this
name keessatti qabeenya ho- ግዙፋዊ ሀልዎት የሌለው የንግድ Proclamation, the amount
jii daldala kiliyaa (intanjable ሥራ ሀብት ጋር በተያያዘ የወጣ of the expenditure.
property) ibsame waliin wal ወጪ ነው፤ 3) The cost of an asset acquired
qabatee baasii bahedha 3) በዚህ አዋጅ አንቀጽ %6(2) በተደነገጉት by way of gift in thecircum-
3) Akkaataa haalawwan Labsii kana ሁኔታዎች መሠረት በስጦታ የሚገኝ stances specified in Article
keewwata 66 keewwata xiqqaa 2
ሀብት ወጪ ሀብቱ በስጦታ በተገኘበት
66(2) of this Proclamation
jalatti tumamaniin baasiin qa- shall be the fair marketvalue
beenya kennaadhaan argamuu, ጊዜ የነበረው ትክክለኛ የገበያ ዋጋ ነው፡፡ of the assetat the time of the
gatii gabaa sirrii yeroo qabeeny- 4) የአንድ ሀብት ዋጋ በዚህ አዋጅ acquisition.
ichi kennaadhaan argametti ተቀናሽ እንዲደረግ የተፈቀደውን 4) The cost of an asset shall not
turedha; ማንኛው ንም ወጪ አይጨምርም፡፡ include any amountallowed as
4) Gatiin qabeenya tokkoo labsii ka- 5) የአንድ ሀብት ዋጋ የሀብቱ ባለቤት a deduction under this Proc-
naan baasii kamiyyuu akka hir’if-
ሀብቱን የማግኘት ምርጫ እንዲኖረው
lamation.
amu heeyyamame hin dabalatu; 5) The cost of an asset of a person
5) Gatiin qabeenya tokkoo abbaan ከማድረግ ጋር በተያያዘ የወጡ ወጪዎ shall include anyamount given
qabeenyichaa filannoo qabeeny- ችን ይጨምራል፡፡ by the person for the grant of
icha argachuuf taasisu waliin 6) የአንድ ሀ ብ ት ዋ ጋ an option to acquire the asset.
walqabatee baasiiwwan bahani በሀብቱ ላይ በ ደረሰ ጉዳት ምክንያት 6) The cost of an asset of a person
ni dabalata; በሀብቱ ባለቤት የሂሳብ መዝገብ ላይ shall not be reduced byan im-
6) Gatiin qabeenya tokkoo sababa
ተመዝግቦ የሚገኘውን ተቀናሽ ሂሳብ
pairment write down in rela-
miidhaa qabeenyicha irra gaheeti- tion to the asset madein the fi-
in herrega hir’ifamaa galmee her- አያካትትም፡፡ nancial accounts of the person.
rega abbaa qabenyichaa irratti gal- 7) አንድ ሰ ው 7)
If a person disposes of a part
maa’ee jiru hin dabalatu; ከአንድ ሀብት ውስጥ ከፊሉን of an asset, the cost of theasset
7) Namni tokko qabeenya tokko ያስተላለፈ እንደሆነ፣ ይህ ሀብት ሲገዛ shall be apportioned between
keessaa gar-tokkeen kan dabarse የነበረውን ትክክለኛ የገበያ ዋጋ ታሳ ቢ the part of the asset retained
yoo ta’e, gatii gabaa sirrii yeroo
በማድረግ የሀብቱ ዋጋ በተላለፈው እና
and the part disposed of in
qabeenyi kun bitamuu ilaalcha accordance withtheir respec-
keessa galchuudhaan gatiin qa- በባለሀብቱ እጅ ባለው ድርሻ መካከል tive fair market values deter-
beenyichaa gahee qabeenya gur- ይከፋፈላል፡፡ mined at the time the person
guramee fi abbaa qabeenyichaa 8) በዚህ አዋጅ መሠረት በግብር ከፋዩ የንግድ acquired the asset.
harka jiru gidduutti hirama;
ሥራ ገቢ ውስጥ የተካተተ ካል ሆነ
8) The cost of an asset of a person
8) Akkaataa Labsii kanaatiin galii shall not include theamount
hojii daldalaa kaffalaa gibiraa በስተቀር፣ የአንድ ግብር ከፋይ ሀብ ት ዋጋ of any grant, subsidy, rebate,
keessatti kan haammatame yoo ግብር ከፋዩ ሀብቱን ሲያገኝ የተቀበለውን commission, orother financial
ta’e malee, gatiin qabeenya kaf- ወይም የሚቀበለውን ማ ን ኛ ው ን ም assistance received or receiv-
falaa gibiraa tokkoo kaffalaan
ድጎማ፣ተመላሽ፣ ኮሚሽን ወይም
able by aperson in respect of the
gibiraa yeroo qabeenyicha ar- acquisition of the asset, exceptto
gatu maallaqa deegarsaa fudhatu ሌላ ማን ኛውንም የገንዘብ ድጋፍ the extent to which the amount
yookiin fudhate deeggarsa, dee- አይጨምርም፡፡ is included in the business in-
bii, koomishinii, yookiin maal- come of the person taxable un-
laqaa deeggarsaa biroo kamiyyuu der this Proclamation.
hin dabalatu;
Labsii Lak. 202/2009 Fuula 60 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ % Proclamation No. 202/2017 Page 60
9) Manni Maree dambii baasuun 9) የክልሉ ምክር ቤት በሚያወጣው ደንብ 9) The Council of regional Gov-
gatii qabeenya tokkoo murteessuuf የአንድን ሀብት ዋጋ ለመወሰን ከግምት ernment may make regulations
dhimmoota biroo ilaalcha keessa to provide further rules for de-
galuu qaban murteessuu ni danda’a. ውስጥ ሊገቡ የሚገባቸውን ሌሎች
termining the cost of an asset.
ዝርዝር ድንጋጌዎች ሊወስን ይችላል፡፡
65. Gatii Galmee Bu’aa Qulqulluu 65. Net Book Value of a Business
Qabeenya Hojii Daldalaa Asset
%5. የንግድ ሀብት የተጣራ የመዝገብ ዋጋ
1) Tumaan keewwata kana keewwata 1) Subject to sub-article (2) of
xiqqaa 2 jalatti tumame akkuma 1) የዚህ አንቀጽ ንዑስ አንቀጽ (2) ድንጋጌ this Article, the net bookval-
eegametti ta’ee, gatii galmee bu’aa እንደተጠበቀ ሆኖ፣ የአንድ የንግድ ue of a business asset of a tax-
qulqulluu qabeenya hojii daldalaa ሥራ ሀ ብት የተጣራ የመዝገብ ዋጋ payer is the cost of the asset
tokkooti kan jedhamu qabeenyicha reduced by any deductions
ነው የሚባለ ው ሀብቱን ለማግኘት
argachuf baasii ba’e irraa qabeeny- allowed to the taxpayer in re-
icha waliin wal qabatee akkaataa ከወጣው ወጪ ላይ ከሀብቱ spect of the asset under Arti-
Labsii kana keewwata 26 keewwata ጋር በተያያዘ በዚህ አዋጅ አንቀጽ !6(1) cle 26(1) ofthis Proclamation,
xiqqaa 1 tiin hir’ifama heeyyama- መሠረት የተፈቀደው ተቀናሽ ወይም or that would have been al-
me yookiin keewwata kana kee- lowed but for Article 26(3) of
በዚህ አዋጅ አንቀጽ !6 (1)ተግባራዊ
wwata 26 keewwata xiqqaa 3 tiin this Proclamation.
osoo raawwatamuu baate hir’if- ባይደረግ ኖሮ የሚፈቀደው ተቀናሽ
2) If Article 64(7) of this Proc-
amni heeyyamamu erga hir’ifamee ከተቀነሰ በኋላ የሚገኘው ውጤት ነው፡፡
booda bu’aa argamuudha; lamation applies to a busi-
2) የአንድ ግብር ከፋይ የንግድ ሥራ ሀብት ness asset of a taxpayer, the
2) Gatiin galmee bu’aa qulqulluu
qabeenya hojii daldalaa kaffalaa የተጣራ የመዝገብ ዋጋ በሚሰላበት ጊዜ net book valueof the asset is
gibira tokkoo yeroo tilmaama- የዚህ አዋጅ አንቀጽ %4(7) ተፈፃሚ የሚ the cost apportioned to the
mutti Labsiin kun keewwata 64 asset under the sameArticle
keewwata xiqqaa 7 raawwatiinsa ደረግ ከሆነ የንግድ ሥራ ሀብቱ የተጣራ
kan qabaatu yoo ta’e, gatii galmee reduced by any deductions
የመዝገብ ዋጋ ነው የሚባለው በ ዚ ህ
qulqulluu qabeenya hojii dalda- allowed to the tax payer in re-
አዋጅ አንቀጽ %4(7)መሠረት
lichaati kan jedhamu akkaataa spect of the asset under Arti-
Labsii kana keewwata 64 keew- 3) የሀብቱ ድርሻ ነው ተብሎ ከሚወሰደው cle 26(1) of this Proclamation,
wata xiqqaa 7 tiin baasii gahee ወጪ ላይ በዚህ አዋጅ አንቀጽ !6(1) 3) or that would have been al-
qabeenyichaa qulqulluu jedha-
mee fudhatamu irraa ለግብር ከፋዩ የሚደረገው የወጪ ተቀናሽ lowed but for Article 26(4) of
3) Akkaataa Labsii kana keewwata 26 ወይም የዚህ አዋጅ አንቀጽ !6(4)
this Proclamation, that relate
keewwata xiqqaa 1 tiin hir’ifamni to the cost apportioned to the
baasii kaffalaa gibiraatiif taasifamu ድንጋጌ ተግባራዊ ባይደረግ ኖሮ ተቀናሽ
asset under Article 64(7) of
yookiin osoo tumaan Labsii kanaa ይደረግ የነበረው ወጪ ከተቀነሰ በኋላ this Proclamation.
keewwata 26 keewwata xiqqaa 4
የሚቀረው ሂሣብ ነው፡፡
raawwatamuu baatee baasiin hir’if-
amuuf ture erga hir’ifamee booda 66. Consideration for the Dispos-
herrega hafudha. %6. ሀብትን በማስተላለፍ የሚገኝ ገቢ al of an Asset
1) The consideration for the dis-
66. Galii Qabeenya Dabarsuun Ar- 1) አንድ ሰው አንድን ሀብት ሲያስተላልፍ
posal of an asset by a person
gamu ከዚ ህ ሀብት የተገኘ ገቢ ሆኖ የሚወሰደው
1) Namni tokko qabeenya tokko isthe total amount received
yoo dabarsu galii qabeenya kana ሀብቱን ሲያስተላልፍ የተቀበለው ወይም or receivable by the person
irraa argame ta’ee kan fudhata- የሚቀበለው ጠቅላላ የገንዘብ መጠን for theasset, including the fair
mu maallaqa waliigalaa yeroo ሲሆን፣ሀብቱ በተላለፈበት ጊዜ በዓይነት market value of any consid-
qabeenyicha dabarsu fudhate eration-in-ind determined at
yookiin fudhatu yoo ta’u, yeroo የተገኘውን ማንኛውንም ጥቅም ትክክለኛ
qabeenyichi darbetti gatii gabaa the time of disposal.
የገበያ ዋጋ ይጨምራል፡፡
sirrii faayidaa akaakuudhaan ar- 2) If an asset is disposed of by way
game kamiyyuu ni dabalata; 2) በክልሉ የበጎ አድራጎት ደርጅት ወይም of gift, other than as a donation
2) Dhaabbata tola oolaa Naannichaa የኢትዮጵያ ማህበር የ ሚ ሰ ጥ ን to the region or donation to
yookiin Itiyoophiyaa yookiin an Ethiopian Charity or Ethi-
እርዳታ ሳይጨምር ሀብት
Waldaa Itiyoophiyaatiif gargaar-
sa kennamu osoo hin dabalatiin በስጦታ የተላለፈ እንደሆነ ሀብቱ opian Association, the consid-
qabeenyi kennaadhaan kan darbe eration for the disposal shall
በተላለፈበት ጊዜ ያለው የሀብቱ ትክክለኛ
yoo ta’e gatiin gabaa sirrii yeroo bethe fair marketvalue of the
qabeenyichi darbetti jiru galii qa- የገበያ ዋጋ ከሀብቱ የተገኘ ገቢ እንደሆነ
asset at the time of thedisposal.
beenyicha irraa argame akka ta’et- ተደርጎ ይወሰዳል፡፡
ti fudhatama;
Labsii Lak. 202/2009 Fuula 61 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ %1 Proclamation No. 202/2017 Page 61
3) Namni tokko qabeenya isaa da- 3) አንድ ሰው ሀብቱን በማስተላለፍ 3) The consideration for the dis-
barsuun galii argate qabeeny- ያገኘው ገቢ፣ ሀብቱን ከማስተላለፍ posal of an asset by aperson
icha dabarsuun wal qabatee includes the consideration for
filannoo dhiyaateef irraa faay- ጋር በተያያዘ ከቀረበለት ም ር ጫ
idaa argate ni dabalata. Ta’us the grant of anoption in rela-
ያገኘውን ጥቅም ይጨምራል፡፡ ሆኖም
faayidaan kun akka galiitti kan tion to the disposal ofthe asset,
ይህ ጥቅም እንደገቢ ተደርጐ የሚወሰደው
fudhatamu filannoo dhiyaateef but only ifthe person has not
waliin wal qabatee faayidaa ar- ከቀረበለት ምርጫ ጋር በተያያዘ ባገኘው
been subject to tax in respect
gate irratti gibira kan hin kaffale ጥቅምላይ ግብር ያልከፈለ ሲሆን ብቻ ነው፡፡ of anygain made on the grant
yoo ta’e qofa;
4) Qabeenyi tokko kan bade yooki-
4) አንድ ሀብት የጠፋ ወይም የወደመ of the option.
in kan barbadaa’e yoo ta’e, gatii እንደሆነ፣ የዚህ ሀብትዋጋ ነው 4) If an asset has been lost or de-
qabeenya kanaati kan jedhamu የሚባለው ባለሀብቱ ሀብቱ በመጥፋቱ stroyed by a person, the con-
abbaan qabeenyichaa sababa ወይምበመውደሙ ምክንያት የተቀበለው sideration for the asset includes
qabeenyichi badeef yookiin bar- anycompensation,indemnity, or
badaa’eef hanga beenyaa fudha- ወይም የሚቀበለው የካሳመጠን ሲሆን
tee yookiin fudhatuu yoo ta’u damages received or receivable by
የሚከተሉትን ይጨምራል፡-
kanneen armaan gadii ni daalata: the person as a result of the loss or
(ሀ) በመድን ፖሊሲ መሠረት፣
(a) Akkaataa imaammata ins- destruction, includingamounts
በካሳ ወይም በሌላ ስምምነት
huraansiitiin sababa beenyaa received or receivable:
ምክንያት የተቀበለውን ወይም (a) Under an insurance policy,
yookiin waliigaltee birootiin
hanga maallaqaa fudhatee የሚቀበለውን የገንዘብ መጠን፤ indemnity, or other agree-
yookiin fudhatuu; (ለ) በድርድር ምክንያት የ ሚ ቀ በ ለ ው ን ment;
(b) Sababa walta’iinsaatiin hanga የገንዘብ መጠን፤ወይም (b) Under a settlement; or
maallaqaa fudhaatuu; yookiin (ሐ) የፍርድ ቤት ውሳኔን ተከትሎ (c) As a consequence of a judi-
(c) Murtii Mana Murtii irrat- cial decision.
የተቀበለውን ወይምየሚቀበለውን
ti hundaa’uudhaan hanga 5) If two or more assets are dis-
maallaqa fudhatee yookiin የገንዘብ መጠን፤
posed of by a person in asin-
fudhatuu, 5) አንድ ሰው በአንድ ግብይት
gle transaction and the con-
(5) Namni tokko bittaa fi gurgurtaa ሁለትና ከዚያ በላይ የሆኑሀብቶችን
sideration for each asset is
tokkotti qabeenya lama yooki- ያስተላለፈ እንደሆነና የእያንዳንዱ not specified, the total
in isaa ol ta’an kan dabarse yoo ሀብት ዋጋ ተለይቶ ያልታወቀ consideration shall be ap-
ta’ee fi gatiin tokkoon tokkoo
qabeenyichaa adda ba’ee kan hin
እንደሆነ፣ ሀብቶቹ በተላለፉበት ጊዜ portioned among the assets
beekamne yoo ta’e sababa ak- ባለው ትክክለኛ የገበያ ዋጋ መሠረት disposed of in proportion to
kaataa gatii gabaa sirrii yeroo qa- በማስተላለፉ ምክንያት የተቀበለው their respective fair market
beenyonni darbanitti tureen da- የገንዘብ መጠን ለተላለፉትሀብቶች
values determined at the time
barseef hangi maallaqaa fudhate of the disposal.
እንደየ ድርሻቸው ይደለደላል፡፡
qabeenyota darbaniif akkaataa 6) If a taxpayer is unable to pro-
6) አንድ ግብር ከፋይ የተላለፈውን ሀብት
gahee isaaniitiin ni hiramaaf; vide documentarye vidence of
ዋጋ የሚያሳይ ማስረጃ ማቅረብ ያልቻለ
6) Kaffalaan gibiraa tokko ragaa gatii the consideration for the dis-
qabeenya darbee agarsiisu dhiy- እንደሆነ ሀብቱ በተላለ ፈበት ጊዜ posal of anasset, the consider-
eessuu kan hin dandeenye yoo ta’e, የነበረው ትክክለኛ የገበያ ዋጋ የሀብቱ ation shall be the fair market
gatii gabaa sirriin yeroo qabeeny- ዋጋ ተደርጎ ይወሰዳል፡፡ value ofthe asset at the time of
ichi darbe ture gatii qabeenyichaa disposal.
akka ta’etti fudhatama.
%7. ጥቅምን ወይም ኪሳራን ስለ ማስተላለፍ
ለዚህ አዋጅ አፈፃፀም ሲባል፣ የዚህ
67. Deferral of Recognition of
67. Bu’aa Yookiin Kasaaraa Dabarsuu 1)
Gain or Loss
1) Raawwii Labsii kanaatiif je- አንቀጽንዑስ አንቀጽ (2) ድንጋጌ
1) For the purposes of this
cha keewwata kana keewwata እንደተጠበቀ ሆኖ፣ በሚከተሉት
xiqqaa 2 jalatti kan tumame ak- Proclamation and subject to
ሁኔታዎች ምክንያት አንድሀብት sub-article (2)of thisArticle,
kuma eegametti ta’ee, qabeenyi
tokko yoo darbu sababa haalaw-
ሲተላለፍ የተገኘ ማናቸውም ዓይነት no gain or loss shall be taken
wan armaan gadiitiin faayidaan ጥቅም ወይም የደረሰ ኪሳራ ለግብር to arise on the disposal of an
argame yookiin kasaaraan qa- አከፋፈል ከግምት ውስጥ አይገባም፡- asset:
qqabe kamiyyuu kaffaltii gibi-
raatiif ilaalcha keessa hin galu:
(a) Haati warraa fi abbaan war- (ሀ) ባልና ሚስት በሚፋቱበት ጊዜ (a) Between spouses as part
raa yeroo wal hiikanitti qoo- የሚደረግ የሀብት ክፍፍል፤ of a divorce settlement;
dinsa qabeenyaa taasifamu; (b) By reason of the trans-
(ለ) አንድሰው በመሞቱ ም ክ ን ያ ት
(b) Sababa du’a nama tokkooti-
in qulqulleessaa dhaalaatiif ለውርስ አጣሪው ወይም ለወራሹ mission of the asset on
yookiin dhaaltuuf qabeenyi ሀብት ሲተላለፍ፤
the death of a person to
yoo darbu; an executor or beneficia-
(ሐ) ሀብቱ በመጥፋቱ ወይም
(c) Sababa qabenyichi badeef ry;
yookiin barbadaa’eef yooki- በመውደሙ ወይም ሀብቱ ለህዝብ
(c) By reason of the loss or
in faayidaa hawaasaaf jecha ጥቅም ሲባል በመንግሥት destruction, or compul-
mootummaadhaan fudha- በመወሰዱ ምክንያት (ከዚህ በኋላ sory acquisition of the
tamuu isaatiin kana booda
“qabeenya bakka buufame” "የተተካው ሀ ብ ት " asset (referred to as the
jedhamee kan caqasamu ተብሎ የሚጠቀስ) የተገኘው “replacedasset”) if the
galiin argame karaa nama ገቢ ገንዘቡን በተቀበለው ሰው consideration for the dis-
maallaqicha fuudheen qa- አማካኝነት ሀብቱ በጠፋ posalis reinvested by the
beenyichi erga badee yooki- recipient in an asset of
in barbadaa’ee yeroo waggaa ወይም በወደመ በአንድ ዓመት
a like kind(referred to
tokkoo keessatti yookiin ጊዜ ውስጥ ወ ይ ም
yeroo dabalataa Abbaan Ta- asa “replacement asset”)
ባለሥልጣኑ በሚፈቅደው ተጨማሪ
ayitichaa heeyyamu keessatti within one year of the
ጊዜ ውስጥ ተመሳሳይ ሀብት disposal or within such
qabeenya walfakkaataa kana
booda “qabeenya bakka buu- (ከዚህ በኋላ"የመተኪያ ሀብት" further period asthe Au-
famu” jedhamee caqasamu ተብሎ የሚጠቀስ) ለማፍራት የዋለ thority shall allow; or
horachuuf kan oole yoo ta’e; እንደሆነ፤ ወይም (d) If the asset is a deprecia-
(d) Qabeenyichi kana booda “qa-
(መ) ሀብቱ (ከዚህ በ ኋ ላ ble asset(referred to as
beenya bakka buufame” jedha-
mee kan caqasamu qabeenya "የተተካው ሀብት" ተብሎ የሚጠራ) the“replaced asset”) and
gatiin isaa gadi bu’aa yoo ta’e fi ዋጋው የሚቀንስ ሀብት የሆነ
the person acquires ade-
abbaan qabeenyichaa yeroo ji’a preciable asset of a like
እንደሆነና ባለሀብቱ የተተካው
jahaa qabeenyichi bakka buu- kind to be wholly used to
fame bade yookiin barbadaa’e ሀብት በጠፋ ወ ይ ም
derive amounts included
keessatti yookiin yeroo kana በወደመ በስድስት ወር ጊዜ ወይም in business income(re-
caalaa dheeratu Abbaan Ta-
ayitichaa heeyyamu keessatti
ባለሥልጣኑ በሚፈቅደው ከዚህ ferred to as the “replace-
guutummaa guutuutti yookiin የረዘመ ጊዜ ውስጥ ሙሉ በሙሉ ment asset”) within six
gar-tokkeen galii hojii daldalaa ወይም በከፊል የንግድ ሥራ ገቢ months after the disposal
argachuuf kan oolu gatiin isaa ለማግኘት የሚውል ዋጋው የሚቀንስ or within such further
kan gadi bu’u kana booda “qa- period as the Authority
(ከዚህ በኋላ "የመተኪያ ሀብት"
beenya bakka buufamu” jedha- allows.
mee kan waamamu qabeenya ተብሎ የሚጠራ) ተመሳሳይሀብት
2) Sub-article (1)(a) or (b) of
walfakkaatu kan horate yoo ta’e. ያፈራ እንደሆነ፤
2) Namni qabeenya bakka bu- this Article shall not apply
2) የተተካውን ሀ ብ ት
ufame argate qabeenya kana if the person acquiring the
ያገኘው ሰው ይህንን ሀብት asset will not be subject to
fuulduraaf yeroo dabarsutti
bu’uura Labsii kanaatiin gibirri ለወደፊት በሚያስተላልፍበት ጊዜ በዚህ tax under the Proclamation
inni kaffaluu qabu kan hin jirre አዋጅ መሠረት ሊከፍል የሚገባው in respect of a subsequent
yoo ta’u, tumaaleen keewwata ግብር የሌለ ሲሆን፣የዚህ አንቀጽንዑስ disposal of the asset.
kana keewwata xiqqaa 1 (a) fi
አንቀጽ (1)(ሀ) እና (ለ) ድንጋጌዎች 3) If sub-article (1)(a) or (b) of
(b) raawwatiinsa hin qabaatani.
3) Tumaaleen keewwata kana kee- ተፈፃሚ አይሆኑም፡፡ this Article applies, the per-
wwata xiqqaa 1 (a) yookiin (b) 3) የዚህ አንቀጽ ንዑስ አንቀጽ (1)
son acquiring the asset shall
yeroo raawwatamanitti nam- be treated as acquiringthe as-
(ሀ) ወይም (ለ) ድንጋጌዎች ተፈፃሚ
ni qabeenyicha argate hanga set for an amount equal to the
maallaqaa namni qabeenyicha በሚሆኑበት ጊዜ ሀብቱን ያገኘው ሰው
cost of the asset for the person
dabarsu yeroo qabeenyichi ሀብቱን የሚያስተላ ልፈው ሰው ሀብቱ disposing of the asset at the
dabarfamutti qabeenyichatti
baaseetiin qabeenyicha akka ar-
በሚተላለፍበት ጊዜ ለሀብቱ ባወጣው timeof the disposal.
gatetti lakkaa’ama. የገንዘብ መጠን ልክ ሀብቱን እንዳገኘ
ይቆጠራል፡፡
4) Tumaaleen keewwata kana kee- 4) የዚህ አንቀጽ ንዑስ አንቀጽ (1) 4) If sub-article (1)(c) or (d)
wwata xiqqaa 1 (c) yookiin (d) (ሐ) ወይም (መ)ድንጋጌዎች ተፈፃሚ of this Article applies and
jalatti tumaman yeroo raawwat- thecost of the replacement
በሚሆኑበት ጊዜ የመተኪያው ሀብት
amanitti gatiin qabeenya bakka asset exceeds the consider-
buufamuu gatii qabeenya bak- ዋጋ ከተተካው ሀብት ዋጋ የበለጠ
ation for the replaced asset,
ka buufamee kan caale yoo ta’e, እንደሆነ የመተኪያው ሀብት ዋጋ ሆኖ the cost of the replacement
gatii qabeenya bakka buufamuu የሚወሰደው ሀብቱ በተላለፈበት ጊዜ asset shall be the cost of the
ta’ee kan fudhatamu yeroo qa-
ከተተካው ሀብት ዋጋ ላይ በብልጫ replaced asset at the time
beenychi darbetti gatii qabeen-
የታየው የገንዘብ መ ጠ ን ofdisposal increased by the
ya bakka buufamee irraa hangi
maallaqaa caalee argame itti da- amount of the exces.
ተጨምሮበት ነው፡፡
balameeti. 5) If subarticle (1)(c) or (d) of
5) የዚህ አ ን ቀ ጽ
5) Tumaaleen keewwata kana kee- this Article applies and the
wwata xiqqaa 1 (c) yookiin (d) ንዑስ አንቀጽ (1)(ሐ) ወይም consideration received for
jalatti tumaman yeroo raawwat- (መ) ድንጋጌዎች ተፈፃሚ the replaced asset exceeds
amanitti gatiin qabeenya bakka በሚሆኑበት ጊዜ ለተተካው ሀብት the consideration given for
buufameef kaffalame gatii qa- የተከፈለው ዋጋ ከመተኪያው ሀብት ዋጋ
the replacement asset,the
beenya bakka buufamuu kan cost of the replacement asset
የሚበልጥ ከሆነ፤ የመተኪያው ሀብት
caale yoo ta’e, gatii qabeenya shall be the net book value-
bakka buufamuuti kan jedhamu ዋጋ ነው የሚባለው ሀብቱ በተላለፈበት of the replaced asset at the
yeroo qabeenyichi darbetti gatii ወቅት ያለው የተተካው ሀብት የተጣራ time of disposal reduced by
galmee bu’aa qulqulluu qabeen- የመዝገብ ዋጋ ላይ በብልጫ የታየው the amount of the excess,
ya bakka buufame irraa hangi but not below zero.
የገንዘብ መጠን ተቀንሶ ነው፡፡ ነገር ግን
maallaqaa caalmaan mul’ate 6) Any part of the excess under
hir’ifameeti. Ta’us, zeeroodhaa ከዜሮ በታች መሆን የለበትም፡፡
sub-article (5) of this Arti-
gadi ta’uu hin qabu. 6) የሀብቱን የተጣራ የመዝገብ ዋጋ ለመቀነስ
cle that is not used to reduce
6) Gatiin galmee bu’aa qulqulluu
qabeenyichaa hir’isuuf kanhin
ያልዋለው በዚህ አንቀጽ ንዑስ the net book value ofthe as-
oolle akkaataa keewwata kana አንቀጽ(5) መሠረት በ ት ር ፍ set shall be included in the
keewwata xiqqaa 5 tiin hangi የታየው የገንዘብ መጠን በግብር ከፋዩ income of the person.
maallaqaa bu’aa ta’ee argamee ገቢ ውስጥ መካተት አለበት፡፡
7) If the asset disposed of is a
galii kaffalaa gibiraa keessatti depreciable asset or business
7) የተላለፈው ሀ ብ ት
haammatamuu qaba. in tangible, the reference:
ዋጋው የሚቀንስ ወይም ግዙፋዊ (a) In sub-article (3) of this
7) Qabeenyi darbe gatiin isaa kan
hir’atu yookiin qabeenya hojii ሀልዎት የሌለው የንግድ ሥራ ሀብት Article to the “cost of
daldala kiliyaa (intanjable prop- የሆነ እንደሆነ፡- theasset”, shall be treated
erty) kan ta’e yoo ta’e: as a reference to the net-
(ሀ) በዚህ አንቀጽ በንዑስ አንቀጽ (3)
(a) Keewwata kana keewwata book value of the asset;
xiqqaa 3 jalatti “hanga maal- “ለሀብት ባወጣው የገንዘብ መጠን”
and
laqaa qabeenyaaf baasee” በሚል የተመለ ከተው አገላለጽ
(b) In sub articles (4) and (5)
jechuun kan ibsame gatii የሀብቱ የተጣራ የመዝገብ ዋጋ of this Article to the“cost
galmee bu’aa qulqulluu qa-
ተደርጎ ይወሰዳል፤ of the replaced asset”,
beenyichaa ta’ee fudhatama.
(ለ) በዚህ አንቀጽ በንዑስ አንቀጽ (4) shall be treated as a refer-
(b) Keewwata kana keewwata
xiqqaa 4 fi 5 jalatti “baasii qa- እና (5) “ለተተካውሀብት የተደረገ
ence to the net book val-
beenya bakka buufameef ta- ue of the replaced asset
ወጪ” በሚል የተመለከተው
asifame” jechuun kan ibsame
የተተካውሀብት የተጣራ የመዝገብ
gatii galmee bu’aa qulqulluu
qabeenya bakka buufamee ዋጋ ተደርጎ ይወሰዳል፤
ta’ee fudhatama.
68. Qabeenya Dabarfaman Galmeessuu %8. የተላለፉሀብቶችን ስለመመዝገብ 68. Registration of Transferred
Dabarsa qabeenya tokkoo fud- የአንድን ሀብት መተላለፍ ለመቀበል፣ Assets
hachuuf, galmeessuuf yookiin Any person authorised by law
ለመመዝገብ ወይም በሌላ በማንኛውም
karaa biroo kamiiniyyuu dar- to accept, register, or in any
buusaa mirkaneessuuf namni መንገድ መተላለፉን ለማፅደቅ በሕግ
way approve the transfer of an
seeraan aangoon kennameef ka- ሥልጣን የተሰ ጠው ማንኛውም ሰው
asset shall not accept,register,
miyyuu sababa dabarsa qabeeny- በሀብቱ መተላለፍ ምክንያት በዚህ or approve the transfer un-
ichaatiin kaffaltii gibiraa bu’uura አዋጅ መሠረት መከፈል የሚገ ባው less satisfied that any tax pay-
Labsii kanaatiin kaffalamuu
qabu kaffalamuu isaa osoo hin ማንኛውም ግብር መከፈሉን ሳያረጋግጥ able under this Proclamation
mirkaneessiin dabarfamuu isaa መተላለፉን ሊቀበል፣ ሊመዘግብ ወይም in respect of the transfer has
fudhachuu, galmeessuu yookiin ሊያፀድቅ አይችልም፡፡
been paid.
mirkaneessuu hin danda’u
Sub Part Two
ንዑስ ክፍል ሁለት
Kutaa Xiqqaa Lama Other Common Rules
Tumaalee Waliinii Biroo ሌሎች የወል ድንጋጌዎች 69. Recovered Expenditure
69. Baasii Deebi’e %9. የተመለሰ ወጪ If a taxpayer has been allowed
Kanfalaan gibiraa tokko bara አንድ ግብር ከፋይ በ አ ን ድ a deduction for an expen-
gibiraa tokkotti baasii baaseef ditureincurred, or bad debt
የግብር ዓመት ላወጣው ወጪ
akka hir’ifamaatti kan qabameef written off, in a tax year and,-
yoo ta’e yookiin idaan hin sas- ተቀናሽ የተያዘለት እንደሆነ ወይም
subsequently,the taxpayer has
saabamne kan haqameef yoo የማይሰበሰብ ዕዳ የተሰረ ዘለት
received, in cash or in kind,
ta’ee fi fuulduratti garuu kaffa- እንደሆነ እና በቀጣይ ግን ግብር
laan gibiraa baasii maallaqa cal- any amount as areimburse-
laa yookiin akaakuudhaan akka
ከፋዩ በገንዘብ ወይም በዓይነት ment or recovery of, or an
hir’ifamaatti qabameef yookiin በተቀናሽ የተያዘለትን ወጪ ወይም indemnity for the expendi-
hanga maallaqaa idaa haqameef የተሰረዘለትን ዕዳ የሚያካክስ የገንዘብ ture or bad debt, the amount
bakka buufamu kan fudhate yoo መጠን የተቀበለ እንደ ሆነ ግብር ከፋዩ received shall be treated asin-
ta’e, hangi maallaqaa kaffalaan የተቀበለው የገንዘብ መጠን ገንዘቡን
come derived by the taxpayer
gibiraa fudhate akka galii bara in the tax year in which it is
በተቀበለበት የግብር ዓመት እንደተገኘ
gibiraa maallaqicha itti fudha- received and the income shall
tetti argametti kan lakkaa’amu ገቢ የሚቆጠር ሲሆን ይህም ገቢ have the same character as the
yoo ta’u, galiin kunis galii hir’if- ተቀናሽ ተደር ጐለት ከነበረው ገቢ ጋር income to which the deduc-
amni irraa tasifameefii ture ተመሳሳይ ምድብ ይኖረዋል፡፡ tion related.
waliin ramaddii wal fakkaataa
ni qabaata.
&. ገቢ የሚያስገኝ ሥራስለማቆም
70. Cessation of Income Earning
70. Hojii Galii Argamsiisu Dhaabuu Activity
1) ማናቸውም ግብር ከፋይ፡-
1) Kaffalaan gibiraa kamiyyuu: 1) When:
(ሀ) በግብር ዓመቱ ገቢው ከመገኘቱ
(a) Bara gibirichaatti galiin arga- (a) Any amount is derived by
በፊት ካቆመው የንግድ ሥራ፣የሥራ a taxpayerin a tax yearfrom
muun dura hojii daldaalaa,
sochii hojii, yookiin investi- እንቅስቃሴ፣ ወይምኢንቨስትመንት a business, activity, or in-
mantii dhaabe irraagalii kan ገቢ ያገኘ እንደሆነ፤እና vestment that had ceased
argate yoo ta’ee; fi (ለ) ገቢው የተገኘው የንግዱ before the amount was de-
(b) Galichi kan argame hojiin rived; and
ሥራ፣የሥራው እንቅስቃሴ ወይም
daldalichaa, sochiin hojii (b) If the amount had been de-
yookiin investimantii dhaab- ኢንቨስትመንቱ ከመቆሙ በፊት
rived before the business,ac-
bachuun dura osoo ta’ee, ቢሆን ኖሮ በዚህ አዋጅ መሠረት
tivity, or investment ceased
bu’uura Labsii kanaatiin ግብር የሚከፈልበት በሚሆ ንበት it would have been income
gibirri kan itti kaffalamu yoo ጊዜ፤የንግዱ ሥራ፣የሥራው እንቅስ subject to tax under this
ta’utti hojiin daldalaa, sochi-
in hojii yookiin investiman- ቃሴ ወይም ኢንቨስትመንቱ ገቢው Proclamation;this Proclama-
tichi yeroo galichi argametti በተገኘበ ት ጊዜ እንዳልቆመ ተቆጥሮ tion shall apply to the amount
akka hin dhaabbannetti lak- በገቢው ላይ ይህ አዋጅ ተፈፃሚ
on the basis thatthe business,
ka’amee galicha irratti Lab- activity, or investment had
እንዲሆን ይደረጋል፡፡
siin kun raawwatinsa akka not ceased at the time the
qabaatu ni taasifama. amount was derived.
2) Keewwata kana keewwata 2) በዚህ አንቀጽ ንዑስ አንቀጽ(1) 2) An expense incurred to derive
xiqqaa 1tiin galii ibsame arga- የተመለከተውን ገቢ ለማግኘት የወጣ an amount to which sub-ar-
chuuf baasiin bahe haga Labsii ticle (1)of this Article applies
ወጪ በዚህ አዋጅ በሚፈቀደው መጠን
kanaan heeyyamametti akka shall be deductible to the ex-
hir’famaattini qabama. በተቀናሽ ይያዛል
tent allowed under the Procla-
mation.
71. Hanga Maallaqaa Akaakuud- &1. በዓይነት የተገኘ የገንዘብ መጠን
haan Argamee 71. Amounts in Kind
የዚህ አዋጅ አንቀጽ 03(3)
Labsii kana keewwata 13 keew-
እንደተጠበቀ ሆኖ፣በዓይነት የተገኘ Subject to Article 13(3) of this
wata xiqqaa 3 jalatti kan tumame
Proclamation, the value of an
akkuma eegametti ta’ee, hangi የገንዘብ መጠን ወይም የተፈፀመ
maallaqaa akaakuudhaan argamee
amount derived or incurred as
ክፍያ ዋጋ የገንዘቡ መጠን በተገኘበት
yookiin gatiin kaffaltii raawwat- a benefit-in-kind shall be the
ወይም ክፍያው በተፈፀመበት fair market value of the benefit
amee yeroo hangi maallaqichaa
argametti yookiin kaffaltichi raaw- ጊዜ ሀብቱ የነበረው ትክክለኛው የገበያ at the time that the benefit is
watametti gatii gabaa sirrii qa- ዋጋ ሲሆን፣ ይህ ዋጋ በሚወሰንበት derived or incurred and deter-
beenyichi qabaachaa ture yoo ta’u, ጊዜ ሀብቱን በማስተላ ለፍ መብት mined ignoring any restric-
gatiin kun yeroo murta’utti daan- tion on transfer.
ላይ የተጣለው ገደብ ግምት ውስጥ
gaan mirga qabeenyicha dabarsuu
irratti kaa’ame tilmaamaa keessa አይገባም፡፡
72. Apportionment of Expenditures
hin galu. 1) Subject to this Proclamation,
&2. ወጪዎችን ስለማከፋፈል an expenditure relating to:
72. Baasiiwwan Qoqqooduu (a) The derivation of more
1) የዚህ አዋጅ ድንጋጌዎች እንደተጠበቁ
1) Tumaaleen Labsii kanaa akkuma than one class of income;
eegamanitti ta’ee, baasiin kamiyyuu: ሆነው፣ ማናቸውም ወጪ፡-
or
(a) Gosa galii tokkoo ol ta’e arga- (ሀ) ከአንድ በላይ የሆኑ የገቢ
(b) The derivation of a class of
chuuf; yookiin ዓይነቶችን ለማግኘት፤ወይም income and to some other
(b) Gosa galii tokkoo argachuufi
Kaayyoo birootiif kan oole
(ለ) አንድን የገቢዓይነት ለማግኘት purpose;shall be appor-
yoo ta’e, hangaa fi amala ho- እና ለሌሎች ዓላማዎች የዋለ tioned on any reasonable
jiilee fi baasiiwwan tilmaama እንደሆነ፤የሥራዎ ቹን ወይም basis taking account of the
keessa galchuun baasiiwwan relative nature and size of
የወጪዎቹን አንጻራዊ ባህርይና
karaa sababawaa ta’een ni qo- the activities or purposes
መጠን ግ ም ት ው ስ ጥ
qqoodama. towhich the expenditure
2) Kanneen armaan gaditti tar- በማስገባት ወጪ ዎቹ ምክንያታዊ relates.
reeffaman gosawwan galii ga- በሆነ መንገድ ይከፋፈላሉ፡፡ 2) The following shall be treated
ragaraa akka ta’anitti fudhatamu: 2) የሚከተሉት የተለያዩ የገቢ ዓይነቶች as a separate class of income:
(a) Galii qaxaramuu irraa argamu; (a) Employment income;
ተደርገው ይወሰዳሉ፡-
(b) Galii mana kireessuun argamu; (b) Income from the rental of
(c) Galii hojii daldalaa; (ሀ) ከመቀጠር የሚገኝ ገቢ፤
buildings;
(d) Tokkoon tokkoo gosa galii of (ለ) ቤትን በማከራየት የሚገኝ ገቢ፤ (c) Business income;
danda’e ta’ee kan fudhatamu (ሐ) የንግድ ሥራ ገቢ፤ (d) Each amount taxable un-
gabatee “D”jalatti galii gibirri
(መ) እያንዳንዱ ራሱን የቻለ የገቢ ዓይነት der Schedule D is aseparate
itti kaffalamu.
ሆኖ የሚወሰደው በሠንጠረዥ class of income; and
(e) Galii gibira galii irraa bilisa ta’e.
(e) Exempt income.
“መ” ሥር ግብር የሚከፈልበት ገቢ፤
73. Sharafa Maallaqaa (ሠ) ከገቢ ግብር ነፃ የሆነ ገቢ፤
1) Akkaataa Labsii kanaatiin hangi 73. Currency Translation
maallaqaa herreggamu qarshiin 1) An amount taken into account
ibsamuu qaba. &3. የገንዘብ ምንዛሪ under this Proclamation shall
1) በዚህ አዋጅ መሠረት የሚሰላ የገንዘብ be expressed in Birr.
መጠን በብር መገለጽ አለበት፡፡
2) Hangi maallaqaa maallaqa qar- 2) የገንዘብ መጠን ከብር ውጪበሆነ 2) If an amount is in a currency
shiin ala ta’een yoo qabame; ገንዘብየተያዘ ከሆነ፣ ለዚህ አዋጅ other than Birr, theamount
raawwii Labsii kanaatiif jecha shall be translated to Birr at
አፈፃፀም ሲባል የገንዘቡ መጠን
hagi maallaqichaa yeroo gal- the National Bankof Ethio-
mee herreggaa irratti galmaa’u በሂሣብ መዝገብ በሚመዘገብበት ጊዜ
pia prevailing exchange rate
bu’uura shallaggii sharafaa በወቅቱ የኢትዮጵያ ብሔራዊ ባንክ applying betweenthe foreign
Baankiin Biyyoolessa Itiyoophi- ባወጣው የምንዛሬ ተመን መሠረት currency and Birr on the date
yaa baaseen herregamee maal- the amount is taken into
ተሰልቶ ገንዘቡ ወደ ብር ይለወጣል፡፡
laqichi gara qarshiitti jijjiirrama.
በውጭ ምንዛሪ በሚደረግ ግብይት የተገኘ
account for the purpos-
3) Faayidaan bittaa fi gurgurtaa 3)
es of this Proclamation.
sharafa biyya alaatiin taasifam- ጥቅም ወይም የደረሰ ኪሳራ ለግብር
een argame yookiin kasaaraan
3) All gains and losses arising
አከፋፈል ሲባል ግብይቱ በተከናወነበት from transactions in foreign-
qaqqabe kaffaltii gibiraatiif je-
cha bara gibiraa bittaa fi gur- የግብር ዓመት ውስጥ እንደተገኘ ጥቅም exchanges shallbe brought to
gurtaan itti gaggeeffame kees- ወይም እንደ ደረሰ ኪሳራ ሆኖ መገለጽ account for tax purposesas
satti faayidaa argame yookiin አለበት፡፡ additions to taxable income
kasaaraa qaqqabe akka ta’etti or deductible losses inthe tax
ibsamuu qaba. year in which they are real-
ክፍል አሥራ ሶስት
ised.
Kutaa Kudha Sadii ከግብርለመሸሽ የሚደረገውን ጥረትስለመከላከል
Yaalii Gibira Dhoksuuf Taasifamu It- &4. ገቢን መከፋፈል PART 13
tisuu 1) አንድ ግብር ከፋይ ግንኙነት ANTI-TAX AVOIDANCE
74. Galii Qoqqooduu 74. Income Splitting
ካለው ሰውጋር በሚኖረው
1) Kaffalaan gibiraa tokko nama 1) If a taxpayer attempts to split
qunnamtii qabu waliin bittaa ግብይት ገቢን ለመከፋፈል
incomewith a related per-
fi gurgurtaa raawwatu galii qo- ከሞከረ፣ ገቢው በመከፋፈሉ son,the Authority shall adjust
qqooduuf yoo yaale, sababa ምክንያት የሚደርሰውን የገቢ ግብር the income and tax credits of
galichi qoqqoodameef hir’ina
gibiraa galii mudatu ittisuuf je- መቀነስ ለመከላ ከል ሲባል ባለሥልጣኑ bothpersons to prevent any re-
cha Abbaan Taayitichaa galii fi የሁለቱን ሰዎች ገቢ እና ተቀናሽ ወጪ duction in tax payable as a re-
baasii namoota lamaanii hir’ate sult ofthe splitting of income.
ሊያስተካክለው ይችላል፡፡
sirreessuu ni danda’a. 2) A taxpayer shall be treated as
2) አንድ ግብር ከፋይ ገቢውን
2) Kanfalaan gibiraa tokko galii having attempted to split in-
ለመከፋፈል ሞክሯል የሚባለው፡- come when:
isaa qoqqooduuf yaalera kan
jedhamu: (ሀ) ግብር ከፋዩ በቀጥታም ሆነ (a) The taxpayer transfers in-
(a) Kanfalaan gibiraa karaa በተዘዋዋሪ መን ገድ ገቢውን ወይም come orthe right to in-
kallattis ta’ee al kallattiin galii come,directly or indirectly,
ገቢውን የሚያስገኘውን መብት
isaa yookiin mirga galicha to a related person; or
argamsiisu nama quunnam- ግንኙነት ላለው ሰው ሲያስተላልፍ፤
(b) The taxpayer transfers as-
tii qabuuf yoo dabarsu; (ለ) ግብር ከፋዩ ጥሬ ገንዘብን ጨምሮ set, including money, di-
(b) Kanfalaan gibiraa maallaqa ማናቸውንም ሀብት በቀጥታም rectlyor indirectly, to a
callaa dabalatee qabeenya related person with the re-
ሆነ በተዘዋዋሪ መንገድ ግንኙነት
kamiyyuu kallattiinis ta’e al
ላለው ሰው ሲያስተላልፍ ና ሀብቱ sult that therelated person
kallatti nama quunnamtii qa-
receives or enjoys the ben-
buuf yoo dabarsuu fi namni የተላለፈለት ሰው ከተላለፈው ሀብት
qabeenyichi darbeef qabeen-
efit of theincome from that
ገቢ ወይም ጥቅም ሲያገኝ፤
ya darbeefii irraa galii yooki- asset;and the reason or one
እንዲሁም ሀብቱ የተላለፈበት of the reasons for the trans-
in faayidaa yoo argatu ak-
kasumas sababa qabeenyichi ምክንያት ወይም ከተላለፈባቸው fer is to lower the total tax
darbeef yookiin sababoota ምክንያቶች አንዱ የአስተላላፊውን payable upon the income
qabeenyichi darbeef kees- ወይም የተላለፈለትን ሰው ገቢ ዝቅ
of the transferorand the
saa tokko galii nama dabar- transferee.
ለማድረግ ሲሆን ነው፡፡
see yookiin nama darbeefii
xiqqeessuuf yoo ta’u dha.
3) Namni tokko galii isaa qo- 3) አንድ ሰው ገቢውን ለመከፋፈል 3) In determining whether a
qqooduuf kan yaale ta’uu fi ta’uu የሞከረ መሆን አለመሆኑን ለመወሰን person has attempted to split
dhabuu murteessuuf Abbaan income,the Authority shall
ባለሥልጣኑ ለተ ላለፈው ሀብት
Taayitichaa gatii qabeenya dar- consider the value,if any,given
beef kenname (yoo jiraate) til- የተሰጠውን ዋጋ(ካለ) ግምትውስጥ
for the transfer.
maama keessa galchuu qaba. ማስገባት አለበት፡፡
75. Gatii Dabarsuu 75. Transfer Pricing

1) Bittaa fi gurgurtaan qajeeltoo
&5. ስለማሸጋገሪያ ዋጋ 1) The Authority may, in re-
gatii gabaatiin hin raawwatamne 1) በገበያ ዋጋ መርህ ያልተደረገ spect of any transaction that
kamiyyuu yoo jiraatu, gatii gabaa ማንኛውም ግብይት ሲኖር፣በትክክለኛ isnot an arm’s length trans-
sirriitiin kan mul’atu, galii, faay- የገበያ ዋጋ የሚታየውን ትክክለኛ action, distribute, apportion,
idaa, hir’ifama, kasaaraa yookiin or allocate income, gains, de-
ገቢ፣ ጥቅም፣ተቀናሽ፣ ኪሳራ፣
bakka buufama sirrii murtees- ductions, losses,or tax cred-
suuf Abbaan Taayitichaa galii- ወይም ማካካሻ ለመወሰን ባለሥልጣኑ
itsbetween the partiesto the
wwan, faayidaawwan, hir’ifama እነዚህን ገቢዎች፣ጥቅሞች፣ተቀናሽ
transaction as is necessary to
baasiiwwanii, kasaaraawwan ወጪዎች፣ኪሣራዎች ወይም
yookiin bakka buufama kan- reflect the income, gains, de-
ማካካሻዎች ግብይቱን ባደረጉት ወገኖች ductions, losses, or creditsthat
neen namoota bittaa fi gurgurtaa
raawwatan gidduutti qoqqooduu መካከል ሊያከፋፍል ወይም ሊደለድል would have been realised in
yookiin hiruu danda’a. ይችላል፡፡ an arm’s length transaction.
2) Bittaa fi gurgurtaan keewwata 2) የዚህ አንቀጽንዑስ አንቀጽ ( 1 ) 2) If a party to a transaction to
kana keewwata xiqqaa 1 irratti ተፈፃሚ በሚሆንበት ግብይት ከተዋዋዩቹ which sub-article (1) of this
raawwatu qaama waliigalan kees- Article applies is located in,
አንዱ በክልሉ ውስጥ የሚገኝና
saa tokko Naannicha keessa kan and subject to tax in, The re-
jiruu fi Naannichaaf gibira kaffa- በክልሉ ግብር የመክፈል ኃላፊነት
gion and another party to the
luuf dirqama kan qabu yoo ta’eefi ያለበት ሲሆን እናየግብይቱ ሌላኛው
qaamni bittaa fi gurgurtaa raaw- transaction is located outside
ወገን ደግሞ ከክልሉ ውጭ የሚገኝ
wate inni biroon immoo Naan- the region, any distribution,
እንደሆነ ማንኛውም ክፍፍ ል፣ apportionment, or alloca-
nichaan alatti kan argamu yoo ta’e
qoqqooddii, hiruu, qoqqooddii ድልድል፣የገቢ ክፍፍል፣ጥቅም፣ተቀናሽ tion of income, gains, deduc-
galii, faayidaa, herrega hir’ifamaa, ሂሣብ፣ ኪሣራ ወይም የግብር ማካካሻ tions,losses, or tax credits
kasaaraa yookiin bakka buufam- የሚደረገው ባለሥልጣኑ በሚያወጣው shall be made in accordance
ni gibiraa kamiyyuu taasifamu መመሪያ መሠረት ይሆናል፡፡ with a Directive issued by the
bu’uura qajeelfama Abbaan Taay- Autority.
3) በኢትዮጵያ ነዋሪ ያልሆነ ሰው በክልሉ
itichaa baasuun ta’a. 3) The allocation of income or
3) Namni jiraataa Itiyoophiyaa hin ውስጥ ላለው በቋሚነት የሚሠራ
deductions to a permanent
taane, dhaabbata dhaabbiidhan ድርጅት ወይም በክልሉ ነዋሪ የሆነ
Naannicha keessatti hojjatu establishment in oromia of
ሰው ከኢትዮጵያ ውጭ ላለው በቋሚነት
yookiin namni jiraataa Naan- a non-resident or to a per-
የሚሠራ ድርጅት የገቢ ወይም የወጪ manent establishment of a
nichaa ta’ee dhaabbata dhaabbi-
idhan Itiyoophiyaan alatti hojj- ድልድል የሚደረገው ባለሥልጣኑ resident of oromia outside
etu qoqqooddiin galii yookiin በሚያወጣው መመሪያ መሠረ ት Ethiopia shall be made in ac-
baasii taasifamu bu’uura qa- ይሆናል፡፡ cordance with a Directive is-
jeelfama Abbaan Taayitichaa sued by the Autority.
4) በዚህ አ ን ቀ ጽ
baasuun ta’a. 4) The Directive referred to in
4) Akkaataa keewwata kana kee- ንዑስ አንቀጽ (3) መሠረት
sub-article (3) of thisArticle
wwata xiqqaa 3tiin qajeelfamni የሚወጣው መመሪያ ሙሉ በሙሉ
bahu bittaa fi gurgurtaa guu- may apply also to transactions
በክልሉ ውስጥ ለሚከናወኑ ግብይቶችም
tummaa guutuutti Naannicha that take placewholly in the
ተፈፃሚ ሊሆን ይችላል፡፡
keessatti raawwatamaniifis region.
5) አንድ ግብር ከፋይ 5) A taxpayer shall include de-
raawwatinsa ni qabaata.
5) Kaffalaan gibiraa tokko beeksisa ለ ግ ብ ር ዓ መ ቱ tails of transactions with re-
gibiraa bara gibirichaatti dhiy- በሚያቀርበው የግብር ማስታወቂያ lated persons during a tax
eessu keessatti tarreeffama bit- ውስጥ ግንኙነት ካላቸው ሰዎች year with the taxpayer’s tax
taa fi gurgurtaa namoota quun- declaration for the year.
ጋር ያደረጋቸውን ግብይቶች ዝርዝር
namtii qaban waliin raawwate
waliin dhiyeesuu qaba. አብሮ ማቅረብ አለበት፡፡
6) Bu’uura keewwata kanaan “bit- 6) በዚህ አንቀጽ “በገበያ ዋጋ መሠረት 6) In this Article, “arm’s length
taa fi gurgurtaa bu’uura gatii የሚደረግ ግብይት” ማለት ግንኙነት transaction” means atrans-
gabaatiin raawwatamu” jechu- action between indepen-
የሌላቸው ሰዎች በገበያ ዋጋ መሠረት
un namootni quunnamtii hin dent persons whoare deal-
qabne bu’uura gatii gabaati- የሚያደርጉት ግብይት ነው፡፡
ing at arm’s length with each
in bittaa fi gurgurtaa raaw-
other.
watanidha. &6. ከግብር ለመሸሽ የሚደረጉ ዕቅዶች
1) የሚከተሉት ሁኔታዎች ተፈፅመዋል
76. Tax Avoidance Schemes
76. Karoora Gibira Dhoksuuf Taas- ብሎ ሲያምን ባለሥልጣኑ የዚህን አንቀጽ
ifamu 1) This Article shall apply
1) Abbaan Taayitichaa haalawwan
ድንጋ ጌዎች ተግባራዊ ሊያደርግ when the Authority is satis-
armaan gadii raawwatamanii- ይችላል፡- fied that:
ru jedhee yoo amane tumaalee (ሀ) ከግብር ለመሸሽ የሚያስችል ዕቅድ (a) A scheme has been en-
Keewwata kanaa hojiirra ool- ሲዘጋጅ ወይም ተግባራዊ ሲሆን፤ tered into or carried out;
chuu ni danda’a. (ለ) በዕቅዱ መሠረት አንድ ሰው የግብር
(b) A person has obtained a
(a) Karoorri gibira dhoksuuf tax benefit in connec-
ጥቅም ሲያገኝ፤እና
dandeessisu yoo qopha’u tionwith the scheme; and
(ሐ) የ ዕ ቅ ዱ ን መ ሠ ረ ታ ዊ ጉ ዳ ይ
yookiin hojiirra yoo oolu; (c) Having regard to the
(b) Bu’uura karoorichaatiin ግምት ውስጥ በማስገባት በዕቅዱ
substance of the scheme,
namni tokko faayidaa gibiraa የተስማማው ወይም ዕቅዱን itwould be concluded
yoo argatuu; fi ተግባራዊ ያደረገውሰው ይህንን that a person, or oneof
(c) Dhimma bu’uuraa karoorichaa ሊያደርግ የቻለበት ብቸኛው ወይም the persons, who entered
tilmaama keessa galchuudhaan
ዋነኛው ዓላማ በዚህ አንቀጽ into or carried out the
namni karooricha irratti wali-
ንዑስ አንቀጽ 1(ለ) የተመለከተውን schemedid so for the sole
igale yookiin karooricha hoji-
or dominant purpose of
irra oolche, kaayyoon tokkichi የግብር ጥቅም ለማግኘት ነው ብሎ
yookiin inni bu’uuraa kana go- enablingthe person to
ለመደምደ ም የሚቻል ሲሆን ነው፡፡
chuuf isa dandeessise faayidaa obtain the tax benefit re-
2) በዚህ አዋጅ ውስጥ ሌላ ተቃራኒ ድንጋጌ
gibiraa keewwata kana kee- ferred to sub article 1(b)
ቢኖርም፣ይህ አንቀጽ ተፈፃሚ ሲሆን
wwata xiqqaa 1(b) argachuuf of this article.
ባለሥልጣኑ ምንም ዓይነት የዕቅድ 2) Despite any thing in this
jedhee murteessuuf kan dan-
da’amu yoo ta’edha. ስምም ነት እንዳልተደረገ Proclamation, when this Ar-
2) Labsii kana keessatti tumaan ወይም ስምምነቱ ተግባራዊ እንዳልተደረገ ticle applies, the Authority
faallaa ta’e jiraatus; Keewwatni በመቁጠር ከግብር ለመሸሽ የተደረገውን may determine the tax lia-
kun yeroo raawwii qabaatutti ተግባር ለመከላ ከል ወይም ለመቀነስ bility of the person who ob-
Abbaan Taayitichaa waligalteen tained the tax benefit and of
አግባብነት ይኖረዋል የሚለውንሁኔታ
karooraa kamiyyuu akka hin any other person related to
taasifamne yookiin waliigal- ግምት ውስጥ በማስገባትግብር የመክፈል
the scheme as if the scheme
tichi akka hojiirra hin oolletti ግዴታ ያለበትን ሰው ወይም ከዕቅዱ
had not been entered into or
lakkaa’uun gocha gibira dhok- ጋር ግንኙነት ያለውን ሰው ግብር
carried outor insuch man-
suuf taasifame ittisuuf yookiin ሊወስን ይችላል፡፡ ner as in the circumstances
hir’isuuf haalawwan rogummaa
3) በዚህ አንቀጽ መሠረት the Authority considers ap-
qabu jedhu tilmaama keessa gal-
chuun gibira nama gibira kaf- የግብር ው ሳ ኔ propriate for the prevention
faluuf dirqama qabuu yookiin የተሰጠ ሲሆን፣ውሳኔውን or reduction of the tax ben-
gibira nama karooricha waliin ተግባራዊ ማድረግ ይቻል ዘንድ efit.
quunnamtii qabuu murteessuu ባለሥልጣኑ የግብር ው ሳኔውን
3) If a determination is made
ni danda’a. under this Article, the Au-
አስመልክቶ ለግብር ከፋዩ
3) Bu’uura Keewwata kanaatiin thority shall serve a notice
ማስታወቂያዎች ይሰጣል፡፡
murtiin gibiraa kan kenname or notices of assessment to
ለዚህ አንቀጽ አፈፃፀም “ዕቅድ” የሚከተ
yoota’e, murticha hojii irra ool- give effect to the determi-
chuuf akka danda’amu Abbaan ሉትን ይጨምራል፡- nation.
Taayitichaa murtee gibiraa ilaal-
chisee kaffalaa gibiraatiif beeksi-
sa ni kenna.
4) Raawwii Keewwata kanaatiif: (ሀ) በፍርድ ሂደት ውስጥ ተፈፃሚ 4) In this Article:“scheme” in-
“karoorri” kanneen armaan ga- ሊሆን የሚችል ወይም የማይችል cludes:
dii ni dabalata: (a) An agreement, arrangement,
(a) Adeemsa murii keessatti ቢሆንም፣ወይም በግልጽ ወይም
promise,or undertaking,
raawwatamuu kan danda’u በአንድምታ የተደረገ ቢሆንም whether express or implied
yookiin kan hin dandeenye ባይሆንም፣ስምምነትን፣ማመቻቸትን፣ andwhether or not enforce-
ta’us yookiin ifaan yookiin able by legal proceedings; or
callisaan kan raawwatame ቃል ኪዳን መግባትን፣ ወይም አንድን
(b) any plan, proposal, course of
ta’us ta’uu baatus waliigaltee, ነገር ለመፈፀም መስማማትን፤
action, or courseof conduct;
haala mijeessuu, waadaa (ለ) ማንኛውንም ዕቅድ፣ ወይም ሀሳብ and
seenuun, yookiin dhimma
tokko raawwachuuf walta’uu; ማቅረብ፣ የአንድን ድርጊት ሂደት 5) “Tax benefit” means:
(b) Karoora yookiin yaada ka- ወይም የአንድን ድርጊት አፈፃፀም፡፡ (a) Reduction in a liability of a
miyyuu dhiyeessuu, adeemsa person to pay tax;
5) “የግብር ጥቅም” ማለት፡-
gocha tokkoo yookiin adeem- (b) A postponement of a li-
sa raawwii gocha tokkoo. (ሀ) ማንኛውም ሰው ሊከፍል የሚገባውን ability of a person to pay
5) Faayidaa gibiraa jechuun: ግብር መቀነስ፤ tax;or
(a) Gibira namni kamiyyuu kan- (ለ) የአንድን ሰው ግብር የመክፈል ኃላፊነት (c) Any other avoidance of a
faluu qabu hir’isuu; liability of a person to pay
ማዘግየት፤ ወይም
(b) Dirqama namni tokko gibi- tax
ra kaffaluuf qabu tursiisuu; (ሐ) ሌላማንኛውም ከግብር ለመሸሽ
yookiin የሚከናወን ድርጊት ነው፡፡ PART 14
(c) Gocha biroo kamiyyuu gibira ADMINISTRATIVE AND PRO-
dhoksuuf raawwatamu dha. CEDURAL RULES
ክፍል አሥራ አራት
77. Application of Tax Adminis-
Kutaa Kudha Afur አስተዳደራዊናየሥነ-ሥርዓትድንጋጌዎች tration Proclamation
Tumaalee Bulchiinsaa fi Adeemsa
&7. የታክስ አስተዳደር አዋጅ ተፈፃሚነት The Tax Administration
77. Raawwatiinsa Labsii Bulchiinsa
Taaksii የዚህ ክፍል ድንጋጌዎች Proclamation shall apply for
Labsii kana keessatti kan tu- thepurposes of the adminis-
እንደተጠበቁ ሆነው፣ ይህንን አዋጅ
mame akkuma eegametti ta’ee, tration of this Proclamation
Labsii kana raawwachiisuuf ak- ለማስተዳደር የታክስ አስተዳደር አዋጅ but subject to this Part.
kaataa barbaachisummaa isaatti ተፈፃሚ ይሆናል፡፡
tumaaleen Labsii Bulchiinsa Ta- 78. Record-keeping
aksii raawwatiinsa ni qabaatu. 1) Category ‘A’ tax payers lia-
&8. መዝገብ ስለመያዝ
ble for business income tax
78. Qabiinsa Galmee 1) የንግድ ሥራ ገቢ ግብር የመክፈል ኃላፊነት shallkeep booksof account
1) Kaffaltoonni gibiraa sadarkaan ያለባቸው የደረጃ “ሀ” ግብር ከፋዮች prepared in accordancewith
“A” gibira galii hojii daldaa- thefinancial accounting re-
በፋይናንስ ሪፖርት አቀራረብ ደረጃዎች
laa kaffaluuf dirqama qaban porting standards and, in
bu’uuraa sadarkaalee dhiyeessa መሠረት የተዘጋጁ የሂሳብ መዝገቦችን
particular shall keep the fol-
gabaasa faayinaansiitiin gal- የመያዝ ግዴታ ያለባቸው ሲሆን፤ በተለይም lowing:
meewwan herregaa qabachuuf
የሚከተሉትን መዛግብት መያዝ አለባቸው፡- (a) A record of the business
dirqama kan qaban yoo ta’u,
assets and liabilities of
keessattuu galmeewwan armaan (ሀ) ቋሚ ሀብቶች የተገዙበትን ቀ ን ፣
gadii qabachuu qabu: thetaxpayer, including
የተገዙበትንዋጋ፣ ሀብቱን ለማሻሻል
(a) Guyyaa qabeenyawwan a register of fixed assets
dhaabbataan itti bitaman,
የወጣውን ወጪ እና የሀብቱን የወቅቱን showing the acquisition
gatii itti bitaman, qabeeny- የተጣራ የመዝገብ ዋጋ የሚያሳይ date, the cost of acquisi-
icha fooyyessuuf baasii ba- ሰነድን ጨምሮ የንግድ ሥራውን tion, any costs of improve-
hee fi gatii galmee qulqulluu ment in relation to the
ሀብትና ዕዳ የሚያሳይ መዝገብ፤
wayitaawaa qabeenyichaa asset, and the current net-
sanada agarsiisu dabalatee book value of the asset;
qabeenyaafi idaa hojii dalda-
lichaa galmee agarsiisu;
Labsii Lak. 202/2009 Fuula 70 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ & Proclamation No. 202/2017 Page 70
(b) Hojii daldala kaffalaa gibir- (ለ) ከግብር ከፋዩ ንግድ ሥራ (b) A record of all daily in-
ichaa waliin walqabatee galii ጋር በተያያዘ በየቀኑ የተገኘውን come and expenditures
guyyaa guyyaan argamee fi related to the taxpayer’s
ማናቸውንም ገቢ እና ወጪ
baasii kamiyyuu sanada agar- business;
የሚያሳይ ሰነድ፤
siisu;
(ሐ) ከንግድ ሥራው ጋር በተያያዘ
(c) A record of all purchases
(c) Hojii daldalichi waliin walqa-
and sales of trading stock,
batee bittaa fi gurgurtaa mee- የንግድ ዕቃዎችን ግዢና ሽያጭ
shaawwan daldalaa akkasumas and services provided and
እንዲሁም በግብ ር ከፋዩ የተሰጡ
tajaajila kaffalaa gibiraatiin received by the taxpayer
እና የተገኙ አገልግሎ ቶችን
kennamanii fi argaman ilaal- showing the following:
በተመለከተ የሚከተሉትን የሚያሳይ
chisee sanada dhimmoota itti (i) The particular trading
ሰነድ፤ stock sold or received
aanan argisiisu:
(i) Meeshaalee daldalaa gabaa (i) ለገበያ የዋሉትን ወይም andservices supplied or
irra oolche yookiin fudhatee የተቀበላቸውን የንግድ ዕቃዎች received;
fi tarreeffama tajaajilaa ken- እና የተሰጠውን ወይም የተገኘውን (ii) The name and TIN (if
name yookiin argamee; አገልግሎት ዝርዝር፣ any) of the purchasers
(ii) Maqaa namoota kaffalaa gibi-
(ii) ከግብር ከፋዩ ላይ የንግድ ዕቃዎችን from,and suppliers to, the
raa irraa meeshaa daldalaa
ወይም አገልግሎቶችን የገዙ ወይም taxpayer of trading stock
yookiin tajaajilawwan bitanii
yookiin kaffalaa gibiraatiif ለግብር ከፋዩ ያቀረቡ ሰዎችን or services;
dhiyeessanii fi lakkoofsa ስም እና የታክስ ከፋይ መለያ
(iii) Pre-numbered i n v o i c e s
eenyummaa kaffalaa gibiraa ቁጥር(እንደሁኔታው)፣
containing the suppli-
akkuma haala isaatti; er’s TIN;
(iii) የአቅራቢውን የግብር ከፋይ መለያ
(iii) Nagaheewwan dursa lakkoof- (d) A record of trading stock
ቁጥር የያዙ አስቀድሞ ቁጥር
si kennameef kan lakkoofsa on handat the end of
eenyummaa kaffalaa gibiraa የተሰጣ ቸው ደረሰኞችን፣
thetaxpayer’s tax year,
dhiyeessaa qabatan; (መ) በግብር ዓመቱ መጨረሻ በግብር including the type, quan-
(d) Sanada gosa, hangaa fi gatii ከፋዩ እጅ የሚገኙ የንግድ ዕቃዎች tity,and cost of the stock,
meeshawwan daldalaa dhuma ን ዓይነት፣መጠንና ዋጋ እና የዋጋ and the method of valua-
bara gibiraatti harka kaffalaa
መገመቻ ዘዴን የሚያሳይ ሰነድ፤ tion used;
gibiraatti argamanii fi mala til-
maama gatii agarsiisuu; (ሠ) የግብር ከፋዩን የግብር ኃላፊነት (e) Any other document rel-
(e) Sanada biroo kamiyyuu itti ለመወሰን የሚያስችል ሌላ evant in determining the
gaafatamummaa gibiraa kaf- ማንኛውም ሰነድ፡፡ taxliability of the taxpayer.
falaa gibiraa murteessuuf dan- 2) የንግድ ሥራ ገቢ ግብር የመክፈል 2) Category ‘B’ taxpayers liable
deessisu. ኃላፊነት ያለባቸው የደረጃ “ለ” ግብር
for business income tax shall
2) Kaffaltootni gibiraa sadarkaa “B”
ከፋ ዮች የሚከተሉትን ሰነዶች የመያዝ
keep the following:
gibira galii hojii daldaalaa kaffa- (a) A record of daily income
ግዴታ አለባቸው፡-
luuf dirqama qaban sanadoota and expenditures;
armaan gadii qabachuuf dirqama (ሀ) የየቀኑን ገቢ እና ወጪ የሚያሳይ
(b) A record of all purchases
qabu: መዝገብ፤
and sales of trading stock;
(a) Galmee galii fi baasii guuyya (ለ) ሁሉንም ግዥዎችና ሽያጮችን (c) A salary and wages regis-
guyyaa argisiisu; የሚያሳይ መዝገብ፣
(b) Galmee gurgurtaa fi bittaa ter
hunda agarsiisu;
(ሐ) የደመወዝንና የአበሎች መዝገብ፤ (d) Any other document rel-
(c) Galmee mindaa fi durgoowwanii; (መ) የግብር ከፋዩን የግብር ኃላፊነት evant in determining the
(d) Sanada biroo kamiyyuu itti ለመወሰን የሚያስችል ሌላ tax liability of the tax-
gaafatamummaa gibiraa kaf- ማንኛውም አግባብነት ያለው payer.
falaa gibiraa murteessuuf ሰነድ፤ 3) Category ‘C’ taxpayers may
dandeessisu. 3) የደረጃ “ሐ” ግብር ከፋዮች የክልል keep a record of gross in-
3) Kaffaltoonni gibiraa sadarkaa come and shall keep such
መስተዳድር ምክር ቤት በሚያወጣው
“C” bu’uura dambii Manni Ma- other records as may bespec-
ree baasuun kan murtaa’u galmee ደንብ በሚወሰነው መሠረት ጠቅላላ
ified in the Regulations.
galii gurgurtaa waliigalaa agarsi- የሽያጭ ገቢያቸውን የሚያሳይ ወይም
isu yookiin galmee barbaachisaa ሌላ አስፈላጊ መዝገብ ሊይዙ ይችላሉ፡፡
biroo qabachuuni danda’u.
Labsii Lak. 202/2009 Fuula 71 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ &1 Proclamation No. 202/2017 Page 71
4) Bu’uura Labsii kana Gabatee “B” 4) በዚህ አዋጅ ሠንጠረዥ “ለ” መሠረት 4) A category ‘A’ or ‘B’ taxpayer li-
tiin kaffalaan gibiraa sadarkaa ግብር የመክፈል ኃላፊነት able for tax under Schedule B of
“A” yookiin “B” gibira kaffaluuf this Proclamation shall keep the
ያለበት የደረጃ “ሀ” ወይም“ ለ”ግብር
dirqama qabu sanadoota armaan following:
gadii qabachuuf dirqama qabu: ከፋይ የሚከተሉትን ሰነዶች የመያዝ
(a) A record of rental income
(a) Sanada galii kiraarraa argate ግዴታ አለበት፡-
received;
argisiisu; (ሀ) ከኪራይ የተቀበለውን ገቢ የሚያሳይ (b) A record of fees and charges
(b) Kaffaltiiwwan manichaan
ሰነድ፤ paid to a State or City Ad-
walqabate mootummaaf
(ለ) ከቤቱ ጋር በተያያዘ ለመንግሥት ministration in relation to
yookiin bulchiinsa magaalaatiif
kaffalame sanada agarsiisu; ወይም ለከተማ አስተዳደር
the building;
(c) Haala Labsii kana keewwa- (c) Unless Article 16(5)(b) of
የተከፈሉትን ክፍያዎ ች የሚያሳይ
ta 16 keewwata xiqqaa 5 (b) this Proclamation applies, a
ሰነድ፤ record of any expenditures
raawwatiinsa itti qabaatu yoo
ta’emalee, baasii kamiyyuu (ሐ) የዚህ አዋጅ አንቀጽ 06(5)(ለ) incurred in relation to the
manichaan walqabatee bahu ተፈፃሚ በሚሆንበት ሁኔታ building;
sanada argisiisu; ካልሆነ በስተቀር ከቤቱ ጋር (d) A register of rental build-
(d) Guyyaa gamoon kireeffamu ings showing the acquisition
ተያይዞ የሚወጣውን ማንኛውንም
itti argame, gatii gamichi date, the cost of acquisition,
itti argame, baasii gamicha ወጪ የሚያሳይ ሰነድ፤
any costsof improvement in
fooyyessuuf bahee fi gatii gal- (መ) የሚከራየው ሕንፃ የተገኘበትን ቀን፣ relation to the building, and
mee qulqulluu wayitaawaa ሕንፃው የተገኘበትን ዋጋ፣ ሕንፃውን the current net book value
gamichaa sanada agarsiisu; of the building;
ለማሻሻ ል የወጣውን ወጪ እና
(e) Mannicha ilaalchisee walii- (e) A record of any sub-lease ar-
galtee kireessaa fi kireeffataa የህንፃውን የወቅ ቱን የተጣራ
rangement in respect of the
kamiyyuu sanada agarsiisu. የመዝገብ ዋጋ የሚያሳይ ሰነድ፤
building.
5) Akkaataa Labsii kana keewwa- (ሠ) ቤቱን በሚመለከት የተደረገ
ta 55 tiin kaffalaan gibiraa gibira 5) A taxpayer taxable under Arti-
kaffaluuf dirqama qabu guyyaa
ማንኛውንም የተከራይ አከራይ cle 55of this Proclamationshall
qabeenyi gibirri itti kaffalamu ar- ስምምነት የሚያሳይ ሰነድ keep a record of the acquisition
game, gatii itti argamee fi qabeeny- 5) በዚህ አዋጅ አንቀጽ $5 መሠረት ግብር date of the taxableasset, the
icha fooyyessuuf baasii biro bahe cost of acquisition,any costs of
የመክፈል ኃላፊነት ያለበት ግብር ከፋይ
kamiyyuu, galii yeroo qabeenyichi improvement in relation to the
ግብ ር የሚከፈልበት ሀብት የተገኘበትን
darbutti argate galmee argisiisu asset, and the consideration re-
qabachuuf dirqama qaba. ቀን፣ የተገኘበትን ዋጋ እና ሀብቱን ceived ondisposal of the asset.
6) Kaffalaan gibiraa baasiin tok- ለማሻሻል የወጣ ሌላ ማንኛውንም 6) if the taxpayer is unable to pro-
ko akka hir’ifamaatti akka qa- ወጪ፣ ሀብቱ በሚ ተላለፍበትጊዜ duce documentary evidence
bamuuf yookiin gatii qabeenya relating to the circumstanc-
የተቀበለውን ገቢ የሚያሳይ መዝገብ
tokkoo keessatti akka hammat- esgiving rise to the claim for
amuuf kan dandeessisu ragaa የመያዝ ግዴታ አለበት፡፡
thededuction or the inclusion
sanadaa dhiyeessuu kan hin 6) ግብር ከፋዩ አንድ ወጪ በተቀናሽነት of the amount in the cost of
dandeenye yoo ta’e, Abbaan Ta- እንዲያዝለት ወይም በአንድ ሀብት ዋጋ anasset.The Authority may dis-
ayitichaa kanneen armaan gadi-
ውስጥ እንዲካተትለት የሚያስችለውን allow a claim by a taxpayer for
iheeyyamuu dhiisuu danda’a:
(a) Baasiin akka hir’ifamaatti የሰነድ ማስረጃ ማቅረብ ያልቻለ the following:
akka qabamu; (a) A deduction for an expendi-
እንደሆነ ባለሥልጣኑ የሚከተሉትን
(b) Baasiin tokko gatii qabeenya ture;
ላይፈቅድ ይችላል፡-
tokkkoo keessatti akka ham- (b) The inclusion of an amount
matamu. (ሀ) ወጪ በተቀናሽነት እንዲያዝ፤ of expenditure in the cost of
7) Raawwii Keewwata kanaatiif (ለ) አንድ ወጪ በአንድ ሀብት ዋጋ an asset,
Abbaan Taayitichaa qajeelfama- ውስጥ እንዲካተት፤ 7) The Authority shall issue direc-
ni baasa. tives necessary for the imple-
7) ባለሥልጣኑ ለዚህ አንቀጽ አፈፃፀም
mentation of this Article.
የሚያግ ዙ መመሪያዎችን ያወጣል፡፡
79. Gibira Beeksisuu &9. ግብርን ስለማሳወቅ 79. Tax Declarations
1) Qaxaramaan tokko ji’a tokko 1) አንድ ተቀጣሪ በአንድ ወር ውስጥ 1) An employee shall not be re-
keessatti qaxxartoota tokkoo quired to file a tax declara-
ከአንድ በላይ ለሆኑ ቀጣሪዎች የማይሰራ
oliif kan hin hojjane yooki- tionunless the employee has
in gibira hir’isee galii gochuuf ወይ ም ግብርን ቀንሶ ገቢ የማድረግ
more than one employer for
dirqama kan hin qabne yoo ግዴታ ያለበት ካልሆነ በስተቀር ግብሩን acalendar month or he has
ta’e malee, gibiricha beeksisuuf የማስታወቅ ግዴታ የለበትም፡፡ self-withholding obligation.
dirqama hin qabu.
2) አንድ ተቀጣሪ በአንድ ወር ውስጥ ከአንድ 2) If an employee has more than
2) Qaxaramaan tokko ji’a tokko
በላይ ቀጣሪዎች ያሉት ወይም ከራስ one employer for a calendar-
keessatti qaxxartoota tokkoo
olii kan qabu yookiin galii ofii
month or a selfwithholding
ገቢ ላይ ግብር ቀንሶ የመያዝ ግዴታ
isaa irraa gibira hir’isee qaba- obligation, the employee shall
ያለበት እ ንደሆነ፣ ተቀጣሪው ከየሦስት
chuuf dirqama kan qabu yoo file a tax declaration within 30
ta’e, qaxaramichi dhuma ji’a sa- ወሩ መጨረሻበኋላ ባሉት V ቀናት days from the end of everyth-
diin booda guyyoota 30’n jiran ውስጥ የግብር ማስታወቂያ ማቅረብ ree months .
keessatti beeksisa gibiraa dhiy- ይኖርበታል፡፡ 3) For an employee who is not
eessuu qaba. 3) አንድ ተቀጣሪ ግብር የማሳወቅ ግዴታ
required to file a tax declara-
3) Qaxaramaan tokko dirqama tion,the withholding tax re-
የሌለበት ሲሆን ቀጣሪው በአንቀጽ W9
gibira beeksisuu kan hin qabne ceipt provided by the employer
yoo ta’e, qaxaraan akkaataa መሠረት ለተቀጣሪው የሚሰጠው ግብር to the employee under Article
Labsii kana keewwata 89 tiin ተቀንሶ ቀሪ መ ሆ ኑ ን 89 of this Proclamation for a
nagahee gibira hir’ifamee hafe የሚያሳየው ደረሰኝ ለዚህ አዋጅና month shall be treated for the
qaxaramaaf kennuu agarsiisu purposes of this Proclamation
ለታክስ አስተዳ ደር አዋጅ ዓላማ ሲባል
kaayyoo Labsii kanaa fi Labsii and the Tax Administration
Bulchiinsa Taaksiitiif jecha qax- ቀጣሪው በየወሩ መክፈል በሚኖርበት
Proclamation as an assess-
arichi gibira ji’aan kaffaluu qabu ግብር ላይ እንደተሰጠ የግብር ውሳኔ
ment of the amount of tax pay
irraa murtii gibiraa kenname
ta’ee fudhatama.
ተደርጎ ይወሰዳል፡፡ able by the employee for the
4) Kaffaltootni gibiraa sadarkaa 4) የደረጃ “ሀ” እና “ለ” ግብር ከፋዮች month being that amount as
“A” fi “B” gibira bara gibirichaa የግብር ዓመቱን ግብር የሚያሳውቁት set out on the statement.
kan beeksisan yeroo armaan ga- በሚከተሉት ጊዜያት ውስጥ ይሆናል፡-
4) A Category‘A’ or Category‘B’
dii keessatti ta’a: taxpayer shall file a tax decla-
(ሀ) የደረጃ “ሀ” ግብር ከ ፋ ዮ ች
(a) Kaffaltoonni gibiraa sadark- ration for a tax year within:
የግብር ዓመቱ ከተጠናቀቀበት ጊዜ (a) For Category A taxpayers,
aa “A” barri gibirichaa yeroo
xumuramee eegalee ji’oota አንስቶ ባሉ ት የአራት ወራት ጊዜ 4 months from the end of
afur jiran keessatti; ውስጥ፤ thetax year; or
(b) Kaffaltoonni gibiraa sadark- (b) For Category ‘B’ taxpayers,
(ለ) የደረጃ “ለ” ግብር ከፋዮች የግብር
aa “B” barri gibirichaa yeroo 2 months from the end oft-
xumuramee eegalee ji’oota ዓመቱ ከተጠናቀቀበት ጊዜ አንስቶ
he tax year.
lama jiran keessatti. ባሉት የሁለት ወራት ጊዜ ውስጥ፤
5) A tax declaration filed under
5) Beeksifni gibiraa akkaataa kee- 5) በዚህ አንቀጽ ንዑስ አንቀጽ (4) sub-article (4) of this Article-
wwata kana keewwata xiqqaa 4
መሠረት የሚቀርብ የግብር ማስታወቂያ for a tax year shall be accom-
tiin dhiyaatu kanneen armaan
የሚከተሉትን መያዝ ይኖርበታል፡- panied by:
gadii qabaachuu qaba:
(a) For a Category ‘A’ taxpayer,
(a) Kaffaltoota gibiraa sadarkaa (ሀ) ለደረጃ “ሀ” ግብር ከፋዮች፣ የግብር
“A” tiif ibsa bu’aa fi kasaaraa the taxpayer’s profit and-
ከፋዩንየግብር ዓመቱን ትርፍና
fi ibsa qabeenyaa fi idaa kaf- loss statement and balance
ኪሳራ መግ ለጫ እና የሃብትና ዕዳ sheet for the year; or
falaa gibiraa kanbara gibir-
ichaa; yookiin መግለጫ፤ ወይም (b) For a Category ‘B’ taxpay-
(b) Kaffaltoota gibiraa sadarkaa (ለ) ለደረጃ “ለ” ግብር ከፋዮች፣የግብር er, the taxpayer’s profit and
“B” tiif ibsa herrega bu’aa fi ከፋዩን የግብር ዓመቱን የትርፍና loss statement for the year.
kasaaraa gibira waggaa kan
ኪሳራ የሂሳብ መግለጫ፤
kaffalaa gibirichaa.
6) Kaffalaan gibiraa sadarkaa “C” 6) የደረጃ “ሐ” ግብር ከፋይ በዚህ አዋጅ 6) A Category ‘C’ taxpayer shall
yeroo Labsii kana keewwata 80 አንቀጽ W(4) በተወሰነው ጊዜ ውስጥ file a tax declaration within-
keewwata xiqqaa 4 jalatti mur- the period specified in Arti-
የግብር ማስታወቂያውን ማቅረብ
taa’e keessatti beeksisa gibir- cle 84(4) of this Proclama-
ichaa dhiyeessuu qaba. አለበት፡፡
tion.
7) Galii argate irraa sababa gibir- 7) ካገኘው ገቢ ላይ ግብሩ ተቀናሽ የተደረገ 7) A taxpayer who has Sched-
ichi hir’ifameef bilisa yoo ta- በመሆኑ ምክንያት ነፃ ካልተደረገ ule ‘D’ income for a tax year
asifame malee kaffalaan gibi- thatis not discharged by the
በስተቀር የ ሠንጠረዥ "መ" ገቢ ያለው
raa galii Gabatee “D”qabu bara withholding of tax from the
gibirichaatti bittaa fi gurgurtaa ግብር ከፋይ በ ግብር ዓመቱ ገቢውን
incomeshall file a tax decla-
galicha argamsiise erga taasifa- ያስገኘው ግብይት ከተደረገ ጀምሮ
ration within two months af-
mee eegalee ji’oota lamaan jiran ባሉት ሁለት ወ ራ ት
keessatti beeksisa gibiraa dhiy- ter the dateof the transaction
eessuuf dirqama qaba.
ውስጥ የግብር ማስታወቂያ የማቅረብ giving rise to the income.
ግዴታ አለበት፡፡
80. Gibira Kaffaluu 80. Payment of Tax
1) Yeroon kaffaltii qaxaramaan 1) The employment income tax
W. ግብርን ስለመክፈል
tokko gibira galii qaxaramuu ir- payable by an employee for
1) አንድ ተቀጣሪ ለወሩ መ ክ ፈ ል
raa aragamu ji’aan kaffaluu qabu acalendar month shall be due
yeroo kaffalaan gibiraa beeksisa የሚኖርበት ከመቀጠር የሚገኝ ገቢ on the date that the taxpay-
gibiraa kan ji’a sadi sadii itti dhi- ግብር የመክፈያ ጊዜ ግብር ከፋዩ er’stax declaration for every
yeessudha. የየሦስት ወሩን የግብር ማስታወቂያ threemonths in which the
2) Kaffaltootni gibiraa sadarkaa “A” monthoccurs is due.
የሚያቀርብበት ጊዜ ነው፡፡
fi “B” yeroo galii waggaa isaanii 2) The tax payable for a tax year
beeksisuu qabanitti gibira bara 2) የደረጃ "ሀ" ወይም "ለ" ግብር ከፋዩች
by a Category ‘A’ or Catego-
gibirichaatti kaffaluu qaban kaf- ዓመታዊ ገቢያቸውን ማስታወቅ ry‘B’ tax payer shall be due
faluu qabu. ባለባቸው ጊዜ በግብር ዓመቱ ሊከፍሉት on the date that the taxpayer’s
3) Kaffalaa gibiraa Labsii kana
የሚገባውን ግብር ከፋዮቹ መክፈል tax declaration for the year is
keewwata 79 keewwata xiqqaa
7 ilaallattu bittaa fi gurgurtaa አለባቸው፡፡ due.
yeroo gibirri itti kaffalamuu 3) The tax payable by a taxpay-
3) የዚህ አዋጅ አንቀጽ &9(7)
ilaalchisee yeroo beeksifni gibi- er to whom Article 79(7) ap-
የሚመለከተውግብር ከፋይ
raa itti dhiyaatu ta’a. pliesin respect of atransaction
ግብር መክፈያ ጊዜ ግብይቱን shall be due on the date that
4) Kaffalaan gibiraa sadarkaa “C”
bu’uura dambii Labsii kana አስመልከቶ የግብር ማስታወቂያ thetax declaration in relation
raawwachiisuuf bahuutiin tok- መቅረብ የሚኖርበት ጊዜ ይሆናል፡፡ to the transaction is due.
koon tokkoo bara baajataatiif 4) የደረጃ “ሐ” ግብር ከፋይ በዚህ
4) A Category ‘C’ taxpayer shall
yeroo Adoolessa 1 hanga Adool- pay tax on the 7th day of Ju-
አዋጅ ሥር በሚወጣ ደንብ መሠረት
eessa 30 jiru gidduutti gibira lyto the 6th day of August
kaffaluu qaba. ለእያንዳንዱ በጀ ት ዓመት ከሐምሌ 1 each fiscal year in accordance
ቀን እስከ ሐምሌ V ቀን ባለው ጊዜ withthe Regulations issued
81. Meeshaleen Biyya Keessa Yeroo ውስጥ ግብሩን መክፈል ይኖርበታል፡፡ here under.
Galan Gibira Dursee Kaffalamu
1) Kaffalaa gibiraa gabatee “C”
81. Advance Payment of Tax in
Meeshaalee daldaalaaf oolan W1. ዕቃዎች ወደ ሀገር በሚገቡበት ጊዜ
Relation to Imports
gara biyya keessatti yoo galchu በቅድሚ ያ ስለሚከፈል ግብር
baasii meeshawwan gatii gum-
1) A taxpayer under Sched-
1) የሠንጠረዥ “ሐ” ግብር ከፋይ ለንግድ ule ‘C’ importing goods for
urukaa, araboonii inshuraansii
geejjibuuf baasu gibira hojii dal- የሚውሉ ዕቃዎችን ወደ ሀገር ሲያስገባ commercial use shall make
daalaaf dursee AbbaaTaayita- የዕቃዎቹን የጉምሩክ ዋጋ፣ የመድን አረ an advance payment of busi-
atiif ni kaffala. ቦንና የማጓጓዣ ወጪ የንግድ ሥራ
nessincome tax to the Au-
thority equal to value of the
ገቢ ግብር በቅድሚያ ለባለሥልጣኑ
goods.
ይከፍላል፡፡
2) Bu’uura keewwata kana keew- 2) በዚህ አ ን ቀ ጽ 2) The tax payable under sub-ar-
wata xiqqaa1tiin gibira kaffaluun ንዑስ አንቀጽ (1) መሠረት ticle (1) of this Article shall be
irra jiraatu kan kaffalamu mee- መከፈል የሚኖርበት ግብር የሚከፈለው paid before the goods are re-
shaaleen too’annaa gumurukaa leased from Customs control
ዕቃዎቹ ከጉምሩክ ቁጥጥር
jalaa dursa osoo hin bahiin ta’ee, and shall be credited against
gibirri kunis bara gibiraa kaffa- ከመውጣታቸው በፊት ሆኖ፤ ይህም
the taxpayer’s business income
laan gibiraa meeshaalee biyya ግብር ግብር ከፋዩ ዕቃዎቹን ወደ ሀገር
taxliability for the tax year in
keessa galchuun itti raawwate ውስጥ የ ማ ስ ገ ባ ቱ which the import occurred.
idaan gibira hojii daldalaa kaf- ተግባር በተከናወነበት የግብር ዓመት 3) If the total amount of advance
falaa gibiraa irraa barichatti bar-
ከግብር ከፋዩላይ ከሚፈለገው ዓመታዊ payments of tax creditedunder
baadamu waliin bakka buufama.
3) Bu’uura keewwata kana keewwa- የንግድ ሥራ ግብር ዕዳ ጋር ይካካሳል፡፡ sub-article (2) of this Article
ta xiqqaa 2tiin bakka buusuun 3) በዚህ አንቀጽ ንዑስ አንቀጽ (2) መሠረት for a tax year exceeds thebusi-
kan danda’amu, bara gibiraa tok- ሊካካስ የሚችለው በአንድ የግብር ዓመት ness income tax liability of the
kotti hanga gibiraa yeroon yer- በየጊዜው የተከፈለው የግብር መጠን
taxpayer for the year, the ex-
oon kaffalame kaffalaan gibiraa cess is applied in accordance
ግብር ከፋዩ በግብር ዓመቱ መክፈል
bara gibiraatti idaa gibira galii with Article 51 of the Tax Ad-
ከሚኖርበት የንግድ ሥራ ገቢ ግብር
hojii daldalaa kaffaluun irra jiru ministration Proclamation.
yoo caale, hangi maallaqaa garaa ዕዳ የበለጠ እንደሆነ፤ በልዩነት የታየው 4) The Autority may issue a Di-
garummaan mul’ate akkaataa የገንዘብ መጠን በታክስ አስተዳደር rectivedefining “commercial
Labsii Bulchiinsa Taaksii keew- አዋጅ አንቀጽ $1 መሠረት ሥራ ላይ use” for the purposes of this
wata 51 tiin hojii irra ni oola. ይውላል፡፡ Article.
4) Raawwii keewwata kanaatiif
4) ለዚህ አንቀጽ አፈፃፀም ”ለንግድ
“Meeshaleen daldaalaaf oolan” 82. Installment of Tax
የሚውሉ ዕቃዎች” የሚለው
gaaleen jedhu hiika qajeelfama 1) Subject to sub-article (2) of
Abbaan Taayitichaa kennu ta’a. ሀረግ ባ ለ ሥ ል ጣ ኑ
this Article, a Schedule ‘C’tax-
በሚያወጣው መመሪያ ትርጉም የሚሰ
payer may pay an installment
82. Gibira Yeroo Yeroon Kaffaluu ጠው ይሆናል፡፡
1) Keewwata kana keewwata
of business incometax fora
xiqqaan 2 akka eegametti ta’ee, tax year on the last day of the
kaffalaan gibiraa Gabatee “C”
W2. ግብርን በየጊዜው መክፈል month following the end ofthe
ji’a 6ffaa bara gibirichaa kees- 1) የዚህ አንቀጽ ንዑስ አንቀጽ (2) sixth month of the year.
satti itti aanee ji’a dhufu hanga እንደተጠበቀ ሆኖ፣የሠንጠረዥ "ሐ" 2) Subject to sub-article (3) and
guyyaa dhumaatti gibira galii ግብር ከፋይ በግብር (4) of this Article, the amoun-
hojii daldalaa gar-tokkeen kaf- ዓመቱ ውስጥ 6ኛውን ወር ተከትሎ
tof the installment of tax for a
faluu ni danda’a. tax year payable by a taxpayer
እስከሚመጣው ወር የመጨረሻ ቀን
2) Keewwata kana keewwatni may be one-half of the amount
ድረስ የንግድ ሥራ ገቢ ግብሩን
xiqqaan 3 fi 4 akka eegamanitti of the business income tax
ta’ee, kaffalaan gibiraa tokko በከፊል ለመክፈል ይችላል፡፡
payable by the taxpayer for the
yeroo kaffaltii tokkotti gibiraa 2) የዚህ አንቀጽ ንዑስ አንቀጽ (3) እና (4) previous tax year.
gar-tokkee kaffaluu danda’u እንደተጠበቁ ሆኖ፣አንድ ግብር 3) If a taxpayer did not have a
gibira galii hojii daldalaa bara ከፋይ በአንድ የክፍያ ጊ ዜ business income tax liabili-
gibiraa darbe kaffalame walak-
መክፈል የሚችለው ከፊል ግብር ባለፈው ty for the previous year, the
kaa isaa ta’a.
የግብር ዓመት የተከፈለውን የንግድ amount of the installment
3) Kaffalaan gibiraa bara gibiraa
darbe gibira galii hojii dalda- ሥራ ገቢ ግ ብር ግማሽ ይሆናል፡፡
may be one-half of the amount
laa kaffaluuf dirqama kan hin of the business income tax
3) ግብር ከፋዩ ባለፈው የግብር ዓመት
qabne yoo ta’e, hangi gibira payable in the most recent tax
የንግድ ሥራ ገቢ ግብር የመክፈል
gar-tokkee kaffalamuu bara year in which the taxpayer
ኃላፊነት ያልነበረበት ከሆነ በከፊል
gibiraa dhiyoo keessatti gibira had a businessincome tax lia-
የሚከፈለው የግብር መጠን በጣም bility.
galii hojii daldalaa qabaataa ture
walakkaa isaa ta’a. ቅርብ በነበረው የግብር ዓመት የነበረው
የንግድ ሥራ ገቢ ግብር ግማሽ
ይሆናል፡፡
4) Akkaataa keewwata kana keew- 4) በዚህ አንቀጽ ንዑስ አንቀጽ (2) መሠረት 4) The amount of an installment
wata xiqqaa 2 tiin kaffalaa gibi- በአንድ ግብር ከፋይ በከፊል ሊከፈል pay able by a taxpayer for an
raa tokkoon gibirri gar- tokkeen installment period as deter-
kaffalamuu qabu irraa kaffalaan ከሚገባው ግብር ላይ፣ ግብር ከፋዩ በዚህ
mined under sub-article (2) of
gibiraa akkaataa Labsii kana አዋጅ አንቀጽ W4 መሠረት የከፈለው this Article shall be reduced,
keewwata 84 tiin gibirri kaf- የቅድሚያ ክፍያ መሠረት የተከፈለው but not below zero, by any ad-
falame hir’ifama kan taasifamu
yoo ta’u, hir’ifamni taasifamee ግብር ተቀናሽ የሚደረግ ሲሆን፣ vance tax paid under Article
kan hafu zeeroodhaa gaditti ተቀናሽ ተደርጐ የሚቀረው ከዜሮ በታች
84 of this Proclamation or any
ta’uu hin danda’u. with holding tax paid under
ሊሆን አይችልም፡፡
5) Akkaataa keewwata kanaatiin Article 92 of this Proclamation
kaffalaan gibirichaa bara gibir- 5) ግብር ከፋዩ በግብር ዓመቱ በዚህ inrespect of the business in-
ichaatti gibirri gar- tokkeen አንቀጽመሠረት በከፊል የከፈለው ግብር come derived by the tax payer
kaffale gibira galii hojii daldalaa በግብር ዓመቱ መክፈል ካለበት የንግድ during the installment period.
bara gibirichaatti kaffaluu qabu- 5) An installment of tax paid by
un waliin baka bu’a. ሥራ ገቢ ግብር ጋር ይካካሳል፡፡
a tax payer under this Article
6) Akkaataa keewwata kana kee- 6) በዚህ አንቀጽ ንዑስ አንቀጽ for a tax year shall be credited
wwata xiqqaa 5 tiin bakka buu- (5) መሠረት ሊካካስ የሚችለው ግብር against the business income
famuu kan danda’u kaffalaan tax liability of the taxpayer for
gibiraa hanga gibiraa bara gibi- ከፋዩ በአንድ የግብር ዓመት በከፊል
raa tokkotti gar-tokkeen kaffale
the year.
የከፈለው የግብር መ ጠ ን
gibira galii waggaatti kaffaluu 6) If the amount of the install-
በዓመቱ መክፈል ከሚኖርበት ment of tax credited under
qabu kan caale yoo ta’e, hangi
maallaqaa garaagarummaad- የገቢ ግብር የበለጠ እንደሆነ፤ sub-article (5) of this Article
haan mul’ate akkaataa Labsii በልዩነት የታየው የገንዘብ መጠን for a tax year exceeds thebusi-
Bulchiinsa Taaksii keewwata 51 ness income tax liability of the
በታክስ አስተዳደር አዋጅ አንቀጽ $1
tiin hojii irra ni oola. taxpayer for the year,the excess
7) Akkaataa keewwata kanaati- መሠረት ሥራ ላይ ይውላል፡፡ shall be applied in accordance
in “Gibira galii hojii daldalaa” 7) በዚህ አንቀጽ “የንግድ ሥራ ገቢ with Article 51 of the Tax Ad-
jechuun kan ibsame “gibira galii ministration Proclamation.
ግብር” የሚለው አገላለጽ “የኪራይ ገቢ
kiraa” jechuun kan ibsames da- 7) This Article may apply to a
balatee keewwatni kun kaffalaa ግብር"የሚለውን አገላለጽ አካቶ ይህ
Schedule ‘B’ taxpayer on the-
gibiraa gabatee “B” tiifis raaw- አንቀጽ ለሠንጠረዥ "ለ"ግብር ከፋይም
watiinsa qabaachuu ni danda’a.
basis that a reference in this
8) Keewwata kanaan “qoqqood-
ተፈፃሚነት ሊኖረው ይችላል፡፡ Article to “business income
uun yeroo kaffaltiin itti raaw- 8) በዚህ አንቀጽ “ከፋፍሎ የመክፈያ ጊዜ” tax”shall be treated as a refer-
watamu” jechuun bara gibiraa ማለትየግብር ከፋዩ የግብር ዓመት ence to “rental income tax”.
kaffalaa gibiraa ilaalchisee bara 8) In this Article, “installment pe-
በሚመለከት በግብር ዓመቱ ውስጥ
gibirichaa keessatti guyyaa dhu- riod”, in relation to the taxyear
maa ji’a jahan jalqabaa ti. የመጀመሪው ስድስ ት ወር የሚያበቃበት of a taxpayer, means the peri-
መጨረሻ ቀን ነው፡፡ od of six months ending onthe
Kutaa Kudha Shan sixth month of the year
Herreegota Kaffalaman Irraa Gibira
Hir’isanii Hambisuu ክፍል አሥራ አምስት
PART 15
83. Galii Qaxaramuun Argamu Ir- ከተከፋይ ሂሳብላይ ግብርን ቀንሶ ስለማስቀረት WITHHOLDING TAX
raa Gibira Hir’isanii Hambisuu
1) Keewwata kana keewwata xiqqaa
W3. ከመቀጠር ከሚገኝ ገቢ ላይ ግብርን 83. Withholding of Tax from Em-
2 jalatti kan ibsame akkuma ee- ቀንሶ ማስቀረት ployment Income
gametti ta’ee, qaxaraan kamiyyuu 1) የዚህ አንቀጽ ንዑስ አንቀጽ(2) እንደ
1) Subject to sub-article (2) of
akkaataa Labsii kana keewwata this Article, an employer pay-
ተጠበቀ ሆኖ፣ ማንኛውም ቀጣሪ
11 tiin galii qaxaramuun argamu ing employment income to an
gibirri itti kaffalamu qaxaramaaf በዚህ አዋጅ አንቀጽ 01 መሠረት employee who is subject to em-
yeroo kaffalutti akkaataa Laba- ከመቀጠር የሚገኝ ግብር የሚከፈልበት ployment income tax under
sii kana keewwata 12 jalatti tu- Article 11 of this Proclamation
ን ገቢ ለተቀጣሪው በሚከፍልበት ጊዜ
mameen bu’uura hanga taarifa shall with hold tax from the
gibiraa raawwatamuun tokkoon በዚህ አ ዋጅ አንቀጽ 02 በተደነገገው
gross amount of each payment
tokkoo yeroo kaffaltiitti gibira መሠረት ተፈፃሚ በሚሆነው የግብር of employment income made
galii kaffalamuu qabu kaffaltii to the employee at the rate or
መጣኔ መሠረት በእያንዳንዱ የክፍያ
waliigalaa irraa hir’isee hambi-
suuf dirqama qaba. ጊዜ መከፈል የሚኖርበ ትን የገቢ ግብር rates applicable to the employ-
ee as specifiedin Article 12 of
ከጠቅላላው ክፍያ ላይ ቀንሶ የማስቀረት
this Proclamation.
ግዴታ አለበት፡፡
2) Qaxaraan qaxaramaan qaxarrii 2) ቀጣሪው ተቀጣሪው ከአንድ በላይ የሆነ 2) If an employer is aware that
tokkoo ol irraa galii argachuu ከመቀጠር የሚገኝ ገቢ እንዳለው ያወቀና an employee has more than
isaa kan beekuu fi qaxaraan biraa one employment and that
ሌላው ቀጣሪ ወይም ሌ ሎ ቹ
yookiin qaxartoonni biroo walii- the other employer, or none
gala galii qaxaramaa irratti hun- ቀጣሪዎች በጠቅላላው የተቀጣሪው ገቢ
of the other employers, are
daa’anii gibira galii hir’isanii akka ላይ ተመስርተው የገቢ ግብሩን ቀንሰው withholding tax based on the
hin galchine kan beeku yoo ta’e, እንደማያስቀሩ ያወቀ እንደሆነ ቀጣሪው aggregated employment in-
qaxaraan galii qaxaramaa walitti
የተቀጣሪውን ገቢ በማጠቃለል የገቢ come, the employer shall
qabuudhaan gibira galii hir’isee
ግብር ቀንሶ የማስቀረት ግዴታ አለበት፡፡ withhold tax based on the ag-
hambisuuf dirqama qaba.
gregated employment income.
3) Qaxaraan galii qaxaramuun ar- 3) ቀጣሪው ለተቀጣሪው
gamu qaxaramaaf kaffalu irraa 3) The obligation of an employer
ከሚከፍለው ከመቀጠር የሚገኝ
dirqamni gibira hir’isee hambi- to withhold tax from a pay-
suu isaa kaffaltiiwwan hojjeti-
ገቢ ላይ ግብር ቀ ን ሶ ment of employment income
chaaf raawwatu irraa dirqamoo- የማስቀረት ግዴታው ለ ሠ ራ ተ ኛ ው to an employee shall have pri-
ta biroo qaxaradhaan hir’ifamuu ከሚፈፅማቸው ክፍያዎች ላይ በቀጣሪው ority over any obligations of
qaban dursa niqabaata. ተቀናሽ መደረግ ካለባቸው ሌሎች
the employer to with hold any
other amount from a payment
ግዴታዎች ቅድሚያ ይኖረዋል፡፡
84. Namoota Jiraataa Itiyoophi- of employment income to an
yaa Hin Taaneef Kaffaltiiwwan employee.
Raawwataman Irraa Gibira W4. በኢትዮጵያ ነዋሪ ላልሆኑ ሰዎች
Hir’isanii Hambisuu ከሚፈፀሙ ክፍያዎች ላይግብርን ቀንሶ 84. Withholding of Tax from Pay-
1) Namni jiraataa Naannichaa ta’ee ments to Non-residents
ማስቀረት
fi namni jiraataa Itiyoophiyaa hin 1) A resident of the region or a
taane dhaabbatni dhaabbiidhaan 1) የክልሉ ነዋሪ የሆነ ሰው እና በኢትዮጵያ
permanent establishment in
Naannicha keessatti hojjetu qabu ነዋሪ ያልሆነሰው በክልሉ ያለው
the region of a non-resident
nama jiraataa Itiyoophiyaa hin ta- በቋሚነት የሚሠራ ድርጅት በኢትዮጵያ making a payment of a divi-
aneef kaffalatii bu’aa gahee, kon-
tiraaktara xiqqaa, dhalaa, royaa- ነዋሪ ላልሆነ ሰው የትርፍ ድርሻ፣የንዑስ dend, repatriated profit, pay-
litii, hojii gaggeessaa, teeknikaa, ሥራ ተቋራጭ ክፍያ፣የወለድ፣ ment to sub-contractor, inter-
araboonii inshuraansii, bu’aa gara የሮያሊቲ፣ የሥራ አመራርክፍያ፣
est, royalty, management fee,
alaatti ergamuu yookiin kaffaltii technical fee, insurance pre-
የቴክኒካል ክፍያ፣ የመድን አረቦን፣
galiiwwan biroo kan raawwa- miumor other income that is
ወደ ውጭ የሚላክ ትርፍ ወይም subject to tax, as the case may
te yoo ta’e, akkuma rogummaa
isaatti bu’uura Labsii kana kee- የሌሎች ገቢዎች ክፍያ የፈፀመ be shall with hold tax from the
wwata 38 (4), 48 (2), 51, 52, 53, እንደሆነ እንደአግባብነቱ በዚህ gross amount paid at the tax
58 yookiin 59 tiin taarifa gibiraa አዋጅ አንቀጽ V8(4)፣ #8(2)፣$1፣ rate applicable to the income
tumameen nama jiraataa Naan- as specified in Article 38(4),
$2፣ $3፣$8 ወይም $9 በተደነገገው
nichaa hin taaneef kaffaltii wali- 48(2),51,52,53,58 or 59 of this
igalaa raawwatamu irraa gibira የግብርመጣኔ መሠረት በክልሉ ነዋሪ
Proclamation.
galii hir’isee hambisuu qaba. ላልሆነው ሰው ከሚፈፅመውጠቅላላ ክፍያ 2) A resident of the region and
2) Namni jiraataa Naannichaa ta’ee ላይ የገቢ ግብር ቀንሶ መያዝ አለበት፡፡ a permanent establishment
fi namni jiraataa Itiyoophiyaa hin
2) የክልሉ ነዋሪ የሆነ ሰው እና በኢትዮጵያ in Ethiopia of a non resi-
taane dhaabbata dhaabbiidhaan
dent making a payment to a
Naannicha keessatti hojjetu qabu በቋሚነት የሚሠራ ድርጅት ያለው
nama bashannansiisaa jiraataa non-Resident entertainer that
ነዋሪ ያልሆነ ሰው በክልሉ ነዋሪ ላልሆነ
Naannicha hin taaneef akkaataa is income of the non-resident
አዝናኝ በዚህ አዋጅ አንቀጽ $ መሠረት entertainer subject to tax un-
Labsii kana keewwata 50 tiin
kaffaltii gibirri itti kaffalamu kan ግብርየሚከፈልበት ክፍያ የፈፀመ እንደሆነ der Article 50 shall withhold
raawwate yoo ta’e, akkaataa taarifa በዚህ አዋጅ አንቀጽ $(1) በተደነገገው taxfrom the gross amount
gibiraa Labsii kana keewwata 50 የግብር መጣኔ መ ሠ ረ ት paid at the tax rate specified in
keewwata xiqqaa 1 jalatti tuma- Article 50(1) of this Proclama-
ለአዝናኙ ከሚፈፅመው ጠቅላላ ክፍያ
meen kaffaltii waliigalaa bashan- tion.
nansiisaaf kaffalu irraa gibira galii ላይ የገቢ ግብር ቀንሶ መያዝ አለበት፡፡
hir’isee hambisuu qaba.

3) Namni jiraataa Naannichaa ta’e 3) በክልሉ ነዋሪ የሆነ ሰው ያልተከፋፈለ 3) A Company which is a resi-
bu’aa hin qoqqoodamne kan ትርፍ ያለው እንደሆነ ከዚህ ትርፍ ላይ dent of the region shall with-
qabu yoo ta’e, bu’aa kana irraa holdtax specified under Arti-
akkaataa Labsii kana keewwa- በዚህ አዋጅ አንቀጽ $7
cle 57 of this Proclamation on
ta 57 jalatti tumameen gibira በተደነገገው መሠረት ግብሩን ቀንሶ መያዝ its undistributed profit.
hir’isee hambisuu qaba. አለበት፡፡
85. Withholding of Tax from
85. Kaffaltii Gahee Bu’aa, Bu’aa
Hin Qoqqoodamne, Dha- W5. ከትርፍ ድርሻ፣ ካልተከፋፈለ ትርፍ፣ከወለድ
Dividend,Undistributed prof-
laa fi Rooyaalitii Irraa Gibira it,Repatriated profit, Interest,
እና ከሮያሊቲ ክፍያዎች ላይ ግብር ቀንሶ and Royalties
Hir’isanii Hambisuu
1) Namni jiraataa Naannichaa ta’ee ማስቀረት 1) A resident of the region or
fi namni jiraataa Itiyoophiyaa 1) በክልሉ ነዋሪ የሆነ ሰው እና a permanent establishment
hin taane dhaabbata dhaabbi- በኢትዮጵያ ነዋሪ ያልሆነሰው በቋሚነት
in Ethiopia of a non-resident
idhaan hojjetu akkaataa Labsii paying a royalty that is subject
kana keewwata 51 tiin kaffaltii የሚሠራድርጅትበዚህ አዋጅ አንቀጽ $1
to tax under Article 51 of this
rooyaalitii gibirri itti kaffalamu መሠረት ግብር የሚከፈልበት የሮያሊቲ Proclamation shall withhold
yeroo raawwatuttibu’uura taari- ክፍያ በሚፈፅምበትጊዜ በዚያው tax from the gross amount of
fa keewwata kanaan tumameen the royalty at the rate specified
gibiricha kaffaltii waliigalaa ir- አንቀጽ በተወሰነው መጣኔ መሠረት
in that Article.
raa hir’isee hambisuu qaba. ግብሩንከጠቅላላው ክፍያ ላይ ቀንሶ
2) Dhaabbanni jiraataa Naan- 2) A resident body paying a div-
ማስቀረት አለበት፡፡ idend that is subject to tax-
nichaa ta’ee akka haala isaatti
akkaataa Labsii kana keewwa- 2) በክልሉ ነዋሪ የሆነ ድርጅት እንደአግባብነቱ under Article 52 or that has
ta 52 yookiin 58 tiin kaffaltii በዚህ አዋጅአንቀጽ $2 ወይም አንቀጽ undistributed profit subject
bu’aa gahee gibirri itti kaffalamu to tax under Article 58 of this-
$8 መሠረት ግብር የሚከፈልበትየትርፍ
yookiin bu’aa hin qoqqoodamne Proclamation, as the case may
nama jiraataa Naannichaa ta’eef ድርሻክፍያ ወይም ያልተከፋፈለ ትርፍ be, shall withhold tax from the
yoo raawwatu yookiin hambisu በክልሉነዋሪ ለሆነ ሰው ሲፈፅም ወይም gross amount of the dividend
bu’uura taarifa keewwata ka- or un distributed profit at the
ሲይዝ በዚያው አንቀጽበተወሰነው
naan ibsameen gibira hir’isee rate specified in that Article.
hambisuuf dirqama qaba. መጣኔ መሠረት ግብር ቀንሶ የማስቀረት
3) A resident of the region or
3) Namni jiraataa Naannichaa ግዴታአለበት፡፡ a permanent establishment
ta’ee yookiin namni jiraataa Iti-
yoophiyaa hin taane dhaabbata 3) በክልሉ ነዋሪ የሆነ ሰው ወይም በኢትዮጵያ in Ethiopia of a non-resident
dhaabbiidhaan hojjetu akkaataa ነዋሪ ያልሆነ ሰው በ ቋ ሚ ነ ት paying interest or repatri-
Labsii kana keewwata 53 yooki- ated profits that is subject to
የሚሠራ ድር ጅት በዚህ አዋጅ አንቀጽ $3
in 58 tiin dhala gibirri itti kaf- tax under Article 53 or 58 of
falamu yookiin bu’aa gara alaat- ወይም $8 መሠረት ግብር የሚከፈልበት this Proclamation or undis-
ti ergamu kan kaffale yoo ta’e, ወለድ ወይም ወደ ውጭ የሚላክ ትርፍ tributed profit shall withhold
bu’uura taarifa keewwata ka- የከፈለ ወይም ያልተከፋፈ ለትርፍ እንደሆነ tax from the gross amount of
naan ibsameen gibiricha hir’isee the interest or the repatriated
hambisuuf dirqama qaba. በዚያው አንቀጽ በተወሰነው የግብር መጣኔ
profit at the rate specified in
መሠረት ግብሩን ቀንሶ የማስቀረት ግዴታ those Articles.
86. Kaffaltiiwwaan Naannichaa አለበት፡፡
Keessatti Raawwataman Irraa
86. Withholding of Tax from Do-
Gibira Hir’isanii Hambisuu
1) Intarpiraayizii maayikiroo fi W6. በክልሉ ውስጥ ከሚፈፀሙ ክፍያዎች ላይ
mestic Payments
xixiqqaa irraa kan hafe; dhaab- 1) Except micro enterprises,
ግብር ቀንሶ ስለማስቀረት bodies having legal person-
banni, manni hojii mootum-
maa, dhaabbanni bu’aaf hin 1) ከጥቃቅን ኢንተርፕራይዝ በስተቀር ality,government agencies ,
dhaabbanne yookiin dhaabban- ድርጅት፣የመንግሥት መስሪያ ቤት፣ለትርፍ non profit organizations, or
ni miti mootummaa akkasumas ያልተቋቋ መ ድርጅት ወይምመንግስታዊ
non-governmental organi-
kaffaltoonni gibiraa qajeelfama zations and other tax payers
Abbaan Taayitichaa baasuun ያልሆነ ድርጅ ት እንዲሁም ባለሥልጣኑ
required to with hold tax by
gibira hir’isanii akka hambisan በሚያወጣው መመሪያ ግብር ቀንሰው a directive of the authority,
dirqamni itti kenname bittaa fi እንዲያስቀሩ ኃላፊነት የተሰጣቸው shall withhold tax at the rate
gurgurtaa armaan gadiitiif kaf- of 2% of the gross amount of a
faltii waliigalaa rawwatan irraa ግብር ከፋዮች ለሚከተሉት ግብይቶች
payment made for the follow-
% 2 gibira hir’isanii hambisuuf ከሚፈፅሙት ጠቅላላ ክፍያ ላይ 2% ግብር
dirqama qabu: ing:
ቀንሰው የማስቀረት ግዴታ አለባቸው፡-
(a) Itiyoophiyaa keessatti bittaa (ሀ) በኢትዮጵያ ውስጥ በአንድ ግዥ (a) The supply of goods
yeroo tokkoo yookiin wali- ወይም በአንድ የዕቃ አቅርቦት ውል in Ethiopia involving
igaltee dhiyeessii meeshaa more than10,000 Birr in
ከብር 0ሺ ብር በላይ ለሆነ የዕቃ
tokkoof qarshii 10,000.00 one transaction or sup-
(kuma kudhan) ol ta’eef kaf- አቅርቦት ለሚፈፀም ክፍያ፤ ply contract;
faltii dhiyeessii meeshaa (ለ) በኢትዮጵያ ውስጥ በአንድ (b) The supply of services
raawwatamuuf; involving more than
የአገልግሎት ውል ከብር 3ሺ ብር
(b) Itiyoophiyaa keessatti bittaa 3,000 Birr inone supply
yeroo tokkootiin yookiin (ሶስት ሺህ ብር) በላይ በሚፈፀም
contract
waliigaltee tajaajilaa tok- ክፍያ፤ 2) Subarticle (1) of this Arti-
kootiin qarshii 3,000.00
(kuma sadii) oli kaffaltii 2) ዕቃዎች ወይም አገልግሎቶች በዚህ cle shall apply to separate
raawwatamu; አንቀጽንዑስ አንቀጽ(1) ከተመለከተው supplies of goods or ser-
2) Meeshaaleen yookiin tajaajiloon- vices for an amount that is
ገንዘብ በሚያንስ መጠን ተነጣጥለው
ni hanga maallaqaa keewwata lessthan the amount spec-
ሲቀርቡና እነ ዚህ ዕቃዎች ወይም ified in sub article (1) of
kana keewwata xiqqaa 1 jalatti
ibsameen gadi ta’een adda bahanii አገልግሎቶች በመደበኛው አሰራር this Article when it would
yoo dhiyaatanii fi meeshaaleen በአንድ አቅርቦት እንደሚቀርቡና reasonably be expected
yookiin tajaajiloonni kun ho- that the goods or services
ለአቅርቦቱ የሚከፈለው ገንዘብም በ ዚ ህ
jimaata idileetiin dhiyeessii altok- would ordinarily be sup-
koon kan dhiyaatanii fi maallaqni አንቀጽ ንዑስ አንቀጽ ( 1 ) plied in a single supply
dhiyeessiif kaffalamus hanga ከተወሰነው የገንዘብ መጠን እንደሚበልጥ for anamount exceeding
maallaqa keewwata kana keew- the amount specified in
የሚገመት ከሆነ፣የዚህ አንቀጽ ንዑስ
wata xiqqaa 1 jalatti ibsame akka sub-article (1) of this Arti-
caalu kan tilmaamamu yoo ta’e, አንቀጽ (1) ተፈፃሚ ይሆናል፡፡
cle.
keewwata kana keewwatni xiqqa- 3) የዚህ አንቀጽ ንዑስ አንቀጽ (2) 3) When subarticle (2) ap-
an 1 raawwatiinsa ni qabaata.
ተፈፃሚ በሚሆንበት ጊዜ፣ባለሥልጣኑ plies, the Authority may
3) Keewwata kana keewwatni xiqqa-
an 2 raawwatiinsa yeroo qabaa- ያልተከፈለውን የግብር መጠን በመወሰን determine the amount of
tutti, Abbaan Taayitichaa hanga any unpaid withholding tax
እና የጽሁፍ ማስታወቂያ በመስጠት
gibiraa hin kaffalamneef murtees- and,by notice inwriting,
ያልተከፈለውን ተቀንሶ መያዝ recover the unpaid with-
suunii fi beeksisa barreeffamaa
keennuudhaan gibira hin kaf- የነበረበትን ግብር ከአቅራቢው ወይም holding tax from either the
falamiin hir’ifamee hambifamu- ከገዥው ላይ ለማስከፈል ይችላል፡ supplier or purchaser.
un irra ture dhiyeessaa yookiin 4) If the supplier in a trans-
4) የዚህ አንቀጽ ንዑስ አንቀጽ
bitataa kaffalchiisuu ni danda’a. action towhich sub-arti-
4) Dhiyeessaan keewwata kana (1) ተፈፃሚ የሚሆንበት አቅራቢ ግብር cle (1) applies has failed
keewwatni xiqqaan 1 irrat- ቀንሶ ለሚያስቀረው ሰው የታክስ ከፋይ to provide their TIN to
ti raawwatamu nama gibira the withholding agent, the
መለያ ቁጥሩን ያልሰጠ እንደሆነ ግብሩን
hir’isee hambisuuf lakkoofsa withholding agent shall
eenyummeessaa kaffalaa gibi- ቀንሶ የማስቀረት ግዴታ ያለበት ሰው
withhold tax at the rate
raa kan hin kennine yoo ta’e, ከሚፈፅመው ጠቅላላ ክፍያ ላይ V% of30% of the gross amount
namni gibira hir’see hambisuuf
ቀንሶ የማስቀረት ግዴታ አለበት፡፡ of the payment made
dirqama qabu kaffaltii waliiga-
5) በዚህ አንቀጽ ንዑስ አንቀጽ (4) መሠረት 5) The withholding tax pay-
laa raawwatu irraa % 30 hir’isee
hambisuuf dirqama qaba.
able under sub-article (4):
ተይዞ የሚከፈለውግብር፡-
5) Akkaataa keewwata kana keew- (a) shall be a final tax on
(ሀ) አቅራቢው ከአቅርቦቱ የሚያገኘውን the income derived by
wata xiqqaa 4 tiin gibirri hambi-
famee kaffalamu: ገቢ በተመለከተ የመጨረሻ ግብር thesupplier from the
(a) Galii dhiyeessaan dhiyeessii ይሆናል፤ supply; and
irraa argatu ilaalchisee gibira (b) shall not be waivered by
(ለ) በመመሪያ ወይም በአስተዳደራዊ
isa dhumaa ta’a. either a Directive or ad-
(b) Qajeelfamaan yookiin murtii ውሳኔ ቀሪ ሊደረግ አይችልም፤ ministrative decision.
bulchiinsaatiin hafuu hin
danda’u.
6) Hanga maallaqaa akkaataa kee- 6) በዚህ አንቀጽ ንዑስ አ ን ቀ ጽ ( 1 ) 6) The Autority may, by
wwata kana keewwata xiqqaa የተወሰነውን የገንዘብ መጠን ባለሥልጣኑ Directive, change the
1 tiin murtaa’e Abbaan Taay- amounts specified in
በመመሪያ ሊለውጠው ይችላል፡፡
itichaa qajeelfama baasuun sub-article (1) of this Ar-
jijjiiruuni danda’a. ticle.
W7. ከግብር ነፃ በሆኑ ገቢዎች
87. Galii Gibira Irraa Bilisa Ta’e Ir- 87. No Withholding from Ex-
ላይ ግብር ተቀንሶ የማይያዝ
raa Gibirri Hir’ifamee Kan Hin
empt Income
Hambifamne Ta’uu ስለመሆኑ
A withholding agent shall
Bu’uura Labsii kanaatiin namni በዚህ ምዕራፍ መሠረት ግብር ቀንሶ
gibira hir’isee hambisuuf dirqa-
not withholdtax under
ma qabu, galii gibira irraa bilisa የመያዝ ግዴታ ያለበት ሰው ከግብር this proclamation from an
ta’e irraa gibira hir’isee hambi- ነፃ በሆነ ገቢ ላይ ግብር ቀንሶ መያዝ amount that is exempt in-
suu hin danda’u. come of the recipient.
አይችልም፡፡
88. Galiin Gibirri Irraa Hir’ifamu 88. Time of Payment of With-

Haala Itti Kaffalameera Jedhamu W8. ግብር ተቀናሽ የሚደረግበት ገቢ ተከፈለ holding Income
Galii gibirri irraa hir’ifamu ስለሚባልበት ጊዜ For the purposes of this
nama gibira hir’isee hambisuuf Part,withholding income
ለዚህ የአዋጁ ክፍል አፈፃፀም
dirqama qabuun kaffalameera shall be treatedas having
kan jedhamu kanneen armaan ሲባል፣ግብር ተቀናሽ የሚደረግበት ገቢ been paid by a withhold-
gadii keessaa tokko yoo raaw- ግብር ቀንሶ የ መያዝ ግዴታ ባለበት ing agent to a person if
watamu dha: any ofthe following ap-
ሰው ተከፈለ የሚባለው ከሚከተሉት
1) Galiin gibirri irraa hir’ifamu plies:
nama kaffaltiin raawwatamuuf አንዱ ሲፈፀም ነው፡-
1) the withholding income is
qabatamatti yoo kaffalame; 1) ግብር ተቀናሽ የሚደረግበት ገቢ ክፍያ actually paid to the per-
2) Galiin gibirri irraa hir’ifamu
ለሚፈፀምለት ሰው በእርግጥ ሲከፈል፤ son;
ajaja nama kaffalamuufiitiin
yookiin akkaataa seeraatiin ma- 2) ግብር ተቀናሽ የሚደረግበት ገቢ በተከፋዩ 2) the withholding income is
qaa nama kaffalamuufiitiin yoo applied on behalf of the
ትዕዛዝ ወይም በሕግ መሠረት በተከ
kaffalame; personeither at the in-
ፋዩ ስም ሲከፈል፤ struction of the person or
3) Galiin gibirri irraa hir’ifamu
faayidaa nama kaffalamuufiitiif 3) ግብር ተቀናሽ የሚደረግበት ገቢ under any law ;
jecha hojii irra yoo oole, kuu- ለተከፋዩ ጥቅም ሲባል ሥራ ላይ 3) the withholding income
fame, yookiin qabeenyaa kaap- is reinvested,accumulat-
ከዋለ፣ ከተጠራቀመ፣ ወይም ለካፒታል
pitaalaa argachuuf yoo oole; ed,or capitalized for the
4) Galiin gibirri irraa hir’ifamu ሀብትማግኛ ሲውል፣ benefit of the person;
faayidaa nama kaffalamuufiitiif 4) ግብር ተቀናሽ የሚደረግበት ገቢ ለተከፋዩ 4) the withholding income is
jecha maqaa nama kaffalamuu- credited to an account for
ጥቅም ሲባል በተከፋዩ ስም ሲያዝለት፡፡
fiitiin yoo qabameef. the benefit of the person.
89. Nagahee Gibirri Hir’ifamee W9. ግብር ተቀንሶ መያዙን የሚያረጋግጥ 89. Withholding Tax Receipt
Hambifamuu Isaa Mirkaneessu
ደረሰኝ ስለመስጠት At the time of withhold-
Kennuu
ከአንድ ክፍያ ላይ ግብር ተቀንሶ ing tax fromwithholding
Kaffaltii tokko irraa gibirri
hir’ifamee yeroo hambifamutti income, a withholding
በሚያዝበት ጊዜ፣ ግብሩን ቀንሶ
namni gibiricha hir’isee ham- agent shall provide the
የሚይዘው ሰ ው ክፍያውን recipient of the withhold-
bisu kaffalticha nama fuudhuuf
bu’uura qajeelfama Abbaan ለሚቀበለው ሰው ባለሥልጣኑ ing income with a with-
Taayitichaa baasuun nagahee በሚያወጣው መ መ ሪ ያ መ ሠ ረ ት holding tax receipt in the
gibirri hir’ifamee hambifamuu approved form inaccor-
ግብር ተቀንሶ መያዙን የሚያረጋግጥ
isaa ibsu kennuuf dirqama qaba. dance with the directive
ደረሰኝ የመስጠት ግዴታ አለበት፡፡ of the authority.
Labsii Lak. 202/2009 Fuula 80 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ W Proclamation No. 202/2017 Page 80
90. Gibira Hir’ifamee Hambifame (. ተቀንሶ የተያዘውን ግብር ስለመክፈል 90. Payment of Withholding Tax
Kaffaluu 1) ማንኛውም ግብር ቀንሶ የማስቀረት 1) Tax that a withholding agent
1) Namni gibira hir’isee hambisuuf is required to withhold from-
dirqama qabu kamiyyuu maal- ግዴታ ያለበት ሰው ከሚከፍለው ገንዘብ
laqa kaffalu irraa gibira hir’isee ላይ ቀንሶ የሚያስቀረውን ግብር ክፍያ withholding income shall be
hambisu ji’a kaffaltii itti raaw- ከፈፀመበት ወር በኋላ ባሉት paid to the Authority with-
watee booda guyyoota 30’n jiran V ቀናት ውስጥ፣ለባለሥልጣኑ መክፈል
in 30days after the end of the
keessatti Abbaa Taayitichaatiif month in which the with-
kaffaluu qaba. ይኖርበታል፡፡
holdingincome was paid.
2) Namni gibira hir’isee hambisu- 2) በዚህ አንቀጽ ንዑስ አንቀጽ (1) መሠረት
un kaffaluuf dirqama qabu gibi- 2) A withholding agent required
ተቀንሶ የሚያዝ ግብር የሚከፍል
ra akkaataa keewwata kana kee- to pay withholding tax under-
ግብር ቀንሶ የመያዝ ግዴታ ያለበት
wwata xiqqaa 1 tiin hir’ifamee subarticle (1)of this Article
hambifame bu’uura guca mir- ሰውተቀናሽ ተደርጎ የተያዘውን ግብር
shall file a withholding tax-
kanaa’eetiin Abbaa Taayitichaa በፀደቀው ቅጽ መሠረት ለባለሥልጣኑ
declaration in the approved
beeksisuu fi gibiricha kaffaluuf የማስታወቅና ግብሩን አ ብ ሮ
dirqama qaba. form with the payment.
የመክፈል ኃላፊነት አለበት፡፡
3) Namni gibira hir’isee hambisuuf 3) If a withholding agent:
3) ማንኛውም ግብር ቀንሶ የመያዝ ግዴታ
dirqama qabu kamiyyuu: (a) fails to withhold tax as re-
(a) Bu’uura Labsii kanaatiin ያለበት ሰው፡- quired under this Part; or
gibira hir’isee kan hin ham- (ሀ) በዚህ የአዋጁ ክፍል በተደነገገው (b) having withheld tax fails
bifne yoo ta’e; yookiin መሠረት ግብር ቀንሶያልያዘ ከሆነ፤
(b) Gibira hir’isee hambise ak- to pay the tax to the Au-
kaataa keewwata kana kee- ወይም thority as required under
wwata xiqqaa 1 jalatti tuma- (ለ) ቀንሶ የያዘውን ግብር በዚህ አንቀጽ sub-article (1) of this Arti-
meen Abbaa Taayitichaatiif ንዑስ አንቀጽ (1) በተደነገገው cle;the withholding agent-
kan hin kaffalle yoo ta’e, gibi- መሠረት ለባለሥ ልጣኑ ያልከፈለ shall be personally liable to
ra Abbaa Taayitichaatiif kaf-
falamuu qabu ilaalchisee itti እንደሆነ፤ለባለሥልጣኑ መከፈል paythe amount of tax to the
gaafatamummaa ni qabaata. የሚኖርበትን ግብር በተመለከተ Authority.
4) Namni gibira hir’isee hambisuuf ኃላፊ ይሆናል፡፡ 4) A withholding agent person-
dirqama qabu sababa gibiricha 4) ግብር ቀንሶ የመያዝ ግዴታ ally liablefor an amount of
hir’isee hin hambifneef hanga taxunder sub-article (3) of this
gibiraa keewwata kana keewwa- ያለበት ሰውግብሩን ቀንሶ
ta xiqqaa 3 jalatti ibsameef itti ባለመያዙ ምክንያት በዚህ አንቀጽ Article as a result of failing
gaafatamaa yeroo ta’utti gibira ንዑስ አንቀጽ (3) ለተመለከተው የግብር towithhold the tax is entitled
ofii isaatiif kaffale nama kaffalti- መጠን ኃላፊ በሚሆንበት ጊዜ እርሱ to recover the tax paid from
in raawwatameef irraa deebisii- the recipient of the payment.
suuf mirga qaba. የከፈለውን ግብር ክፍያ ከተፈፀመለት
ሰው ላይ የማስመለስ መብት አለው፡፡
91. Gibira Hir’ifamee Hambifameef 91. Credit for Withholding Tax
Bakka Buufama Gibiraa Kennamu 1) If the withholding income of a
(1. ተቀንሶ ለተያዘ ግብር የሚሰጥ የግብር
1) Bu’uura Labsii kanaatiin gibir- taxpayer for a tax year is not-
ri galii irraa hir’ifame akkaataa ማካካሻ
subject to final taxation under
Labsii kana keewwata 11 keew- 1) በዚህ አዋጅ መሠረት ከገቢ ላይ
Article 11(5) or 60(2) of this-
wata xiqqaa 5 yookiin keewwata የተቀነሰውግብር በዚህ አዋጅ አንቀጽ
60 keewwata xiqqaa 2 tiin gibira Proclamation, the taxpayer
01(5) ወይም %(2) መሠረት የመጨረሻ
isa xummuraa yeroo hin taa- shall be allowed a tax credit
ግብር በማይሆንበት ጊዜ ግብር ከፋዩ
netti kaffalaan gibirichaa gibira forthe withholding tax.
hir’ifamee hambifameef bara ተቀንሶ ለተያዘው ግብር በግብር ዓመቱ 2) If the amount of the tax credit
gibirichaatti bakka buufama የግብር ማካካሻ የማግኘት መብት allowed under subarticle (1)of
gibiraa argachuuf mirga qaba. አለው፡፡
2) Gibirri akkaataa keewwata kana this Article is less than the to-
keewwata xiqqaa 1 tiin kaffal- 2) በዚህ አንቀጽ ንዑስ አንቀጽ (1) መሠረት tal tax liability of thetaxpayer
ame hanga gibira waggaa kaffa- የተከፈለው ግብር ከግብር ከፋዩ ላይ for the year,the taxpayer shall
laa gibiraa irraa barbaadamuun በዓመቱ ከሚፈለገው የግብር መጠን pay the differenceby the due
gadi yoo ta’e, kaffalaan gibir- ያነሰእንደሆነ ግብር ከፋዩ ገቢውን date for filing the tax payer’s
ichaa galii isaa yeroo beeksisutti
gibira garaagarummaan irraa በሚያስታውቅበት ጊዜ በልዩነት tax declaration for the year.
barbaadamu kaffaluuf dirqama የሚፈለገውን ግብር የመክፈል ግዴታ
qaba. አለበት፡፡
Labsii Lak. 202/2009 Fuula 81 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ W1 Proclamation No. 202/2017 Page 81
3) Gibirri akkaataa keewwata 3) በዚህ አንቀጽ ንዑስ አንቀጽ (1) መሠረት 3) If the amount of the tax cred-
kana keewwata xiqqaa 1 tiin it allowed under sub-article
የተከፈለው ግብር ከግብር ከፋዩ
kaffalame hanga gibira waggaa (1 of this Article exceeds the
kaffalaa gibiraa irraa barbaada- ላይ በግብር ዓመቱ ከ ሚ ፈ ለ ገ ው
total tax liability of the tax-
muu caalee kan argame yoo ta’e, የግብር መጠን በልጦ የተገኘ እንደሆነ payerfor the year, the excess
gibirri caalmaadhaan kaffalame በብልጫ የተከፈለው ግብር በታክስ shall be applied in accordance
akkaataa Labsii Bulchiinsa Ta- withArticle 51 of the Tax Ad-
አስተዳደር አዋጅ አንቀጽ $1 በተደነገገው
aksii keewwata 51 jalatti tuma- ministration Proclamation
meen kan raawwatamu ta’a. መሠረት ተፈፃሚ ይሆናል፡፡
Part Sixteen
Kutaa Kudha Jaha ክፍል አሥራ ስድስት Miscellaneous Provisions
Tumaalee Adda Addaa 92. Power to Issue Regulations
ልዩ ልዩ ድንጋጌዎች
92. Aangoo Dambii fi Qajeelfama and Directives
Baasuu (2. ደንብና መመሪያዎችን የማውጣት
1) The Council of regional gov-
1) Labsii kana raawwachiisuuf ሥልጣን ernment may issue Regulations
Manni Maree Bulchiinsaa Moo- 1) ለዚህ አዋጅ ትክክለኛ አፈፃፀም የክልል necessary for the proper imple-
tummaa Naannichaa Dambii mentation of this Proclamation.
መስተዳድር ምክር ቤት ደንብ ያወጣል፡፡
baasuu ni danda’a. 2) The Autority may issue Direc-
2) Labsii kanaa fi Dambii Labsicha 2) ባለሥልጣኑ ለዚህ አዋጅ እና ለሚወጣው
tives necessary for the proper
hojiirra oolchuuf bahu raaw- ደንብ ሥራ ላይ ለማዋል መመሪያዎችን implementation of this Proc-
wachiisuuf Abbaan Taayitichaa ሊያወጣ ይችላል፡፡ lamation and Regulations.
Qajeelfama baasuu ni danda’a.
93. Repealed and Inapplicable
93. Seerota Rawwatiinsa Hin Qabaanne (3. የተሻሩ እና ተፈፃሚነት የማይኖራቸው Laws
1) Labsii Gibira Galii Mootum- ሕጎች 1) The Income Tax Proclamation
maa Naannoo Oromiyaa Lak. 1) የኦሮሚያ ክልላዊ ምንግስት የገቢ No. 74/1995, Proclamation to
74/1995, Labsii Lak. 74/1995 amend this income tax procla-
ግብር አዋጅ ቁጥር &4/፲፱፻፺5 ፣አዋጅ
Fooyyessuuf Labsii Bahe Lak. mation No.134/2000, a procla-
134/2000, Labsii Lak. 74/1995 ቁጥር &4/፲፱፻፺5 ለማሻሻል የወጣ mation to reamend the amend-
Akka Fooyya’eetti Irra Deebiin አዋጅ ቁጥር )V4/፪ሺ፣ አዋጅ ቁጥር ed income tax prpclamtion No.
Fooyyessuuf Labsii Bahe Lak. &4/፲፱፻፺5 በድጋሚ ለማሻሻል የወጣ 74/1995 of Oromiya National
171/2004 akkasumas Labsii regional state perocalmation
አዋጅ ቁጥር )&1/፪ሺ4 እና የማዕድን
Gibira Galii Hojii Albuudaa No.171/2012 and the min-
Lak. 92/1997 Labsii kanaan ሥራ ገቢግብር አዋጅ ቁጥር (2/፲፱፻፺7 ing income tax proclamation
haqamanii jiru. በዚህ አዋጅ ተሽረዋል፡፡ No.92/97 is her by repaled.
2) Seerotnii fi barmaatileen hojii
2) ይህን አዋጅ የሚቃረን ሌላ ማንኛውም
2) No other law may, in so far as it
Labsii kanaan faallessan kami- is inconsistent with this Proc-
yyuu dhimmoota Labsii kana ሕግበዚህ አዋጅ በተመለከቱት ጉዳዮች lamation, be applicable with
keessatti hammataman irratti ላይ ተፈፃሚ አይሆንም፡፡ respect to matters provided for
raawwatiinsa hin qabaatan. by this Proclamation.
(4. የመሸጋገሪያ ድንጋጌዎች
94. Tumaalee Ce’umsaa 94. Transitional Provisions
1) Labsiin kun osoo hojiirra hin 1) ይህ አዋጅ ተፈፃሚ መሆን 1) Subject to the Tax Admin-
ooliin dura bara gibiraa jiruuf ከሚጀምርበት የግብር ዓመት በፊት istration Proclamation, the
raawwiin seerota Labsii kanaan ላለው የግብር ዓመት በዚህ lawshere by repealed shall
haqamanii kan itti fufu ta’a. continue to apply for the tax
አዋጅ የተሻሩ ሕጎች ተፈፃሚነት
2) Labsii kanaan jechi bara gibiraa year preceding the tax year in
darbe jedhu akkaataa barbaa- ይቀጥላል፡፡ which this proclamation en-
chisummaa isaatti bara gibiraa 2) በዚህ አ ዋ ጅ ters into force.
seerota haqaman keessa jirus ni ያለፈው የግብር ዓመት የሚለው 2) A reference in this Proclama-
dabalata. tion to a previous tax yearin-
አገላለፅ እንደ አግባብነቱ በተሻረው
cludes, when the context re-
ሕግ ያለውን የግብር ዓመትም quires, a reference to a taxyear
ይጨምራል፡፡ under the repealed laws.
Labsii Lak. 202/2009 Fuula 82 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ W2 Proclamation No. 202/2017 Page 82
3) Akkaataa Labsii kana keewwa- 3) በዚህ አዋጅ አንቀጽ %9 መሠረት ቀደም 3) A reference in Article 69 of
ta 69 tiin ibsi hir’ifama kanaan ሲል የተደረገ ተቀናሽ፣ወጪ፣ኪሳራ thisProclamation to a previ-
dura taasifamee, baasii, kasaaraa ously deducted expenditure,
ወይም የማይሰበሰብ እዳ የሚለው አገላ
yookiin idaa hin sassaabamne loss, or bad debt includesa
jedhu bu’uura seera haqameeti- ለጽ በተሻረው ሕግ መሠረት የተቀነሰን
reference to expenditure, loss,
in baasii hir’ifame, kasaaraa ወጪ፣ ኪሳራ ወይም የማይሰበሰብ ዕዳን or bad debt deducted under
yookiin idaa hin sassaabamne ይጨምራል፡፡ the repealed law.
ni dabalata. 4) Profit and loss or income state-
4) በዚህ አዋጅ መሠረት የትርፍ እና
4) Akkaataa Labsii kanaatiin ibsi
ኪሣራ ወይም የገቢመግለጫ በፋይናንስ ment to be prepared under this
bu’aa fi kasaaraa yookiin galii ak-
proclamation shall be in accor-
kaataa Qophii fi Dhiyeessa Gab- ሪፖርት አዘገጃጀትና አቀራረብ አዋጅ
aasa Faayinaasiitiin kan qophaa’u
dance with the schedule to be
መሠ ረት የሚዘጋጀው የኦሮሚያ የሂሳብ
ta’ee, akkaataa gabatee yeroo set by the Oromiya Audit and
Boordiin Qabiinsa Herregaa fi
አያያ ዝና ኦዲት ቦርድ በሚያወጣው Accounting Board. The laws
Odiitii oromiyaa hundaa’u baas- የጊዜ ሰሌዳ መሠረት ይሆናል፡፡የጊዜ here by repealed shall continue
uun ta’a. Gabateen yeroo hanga ሰሌዳው ተፈፃሚ እ ስ ከ ሚ ሆ ን to apply until theschedule be-
hojiirra ooluu eegalutti seerri ድረስ የተሻረው ሕግ ተፈፃሚነት
comes operative.
haqame raawwatiinsa ni qabaata. 5) The Authority shall determine
ይቀጥላል፡፡
5) Abbaan Taayitichaa yeroo Lab- within one year from theeffec-
siin kun hojii irra oole irraa 5) ባለሥልጣኑ ይህ አዋጅ በሥራ tive date of this Proclamation,
eegalee waggaa tokko keessatti ላይ ከዋለበት ጊዜ ጀምሮ በአንድ the date from when the Cate-
yeroo sadarkaan kaffalaa gibi- ዓመት ጊዜ ውስ ጥ በዚህ አዋጅ gory of taxpayers provided here
raa akkaataa Labsii kanaatiin in shall begin to apply. The re-
የተደነገገው የግብር ከፋዮች ደረጃ
tumame itti rawwatamu ni mur- pealed law relating to the Cate-
teessa. Kun hanga murtaaa’utti ተፈፃሚ የሚሆንበትን ጊዜ ይወስናል፡
gory of taxpayersshall continu-
sadarkaa kaffalaa gibiraa ilaal- ፡ ይህ እስከሚወሰን ድረስ የግብር
eto apply until that time.
chisee seerri haqame raawwati- ከፋዮችን ደረጃ በሚመለከት 6) Regulations and Directives is-
insa ni qabaata.
6) Dambiiwwanii fi qajeelfamoon-
የተሻረው ሕግ ተፈፃሚ ይሆናል፡፡ sued under the Repealed laws
ni bu’uura seerota haqamaniitiin 6) በተሻሩት ሕጎች መሠረት የወጡ ደንቦች shall continue to apply to the
bahan hanga Labsii kanaan wal እና መመሪያዎች ከዚህ አዋጅ ጋር
extent that they are not incon-
hin faallessinettii fi dambiiwwanii sistent with this Proclamation
እስ ካልተቃረኑ እና በሌሎች ደንቦችና
fi qajeelfamoota birootiin hanga and until such time as they
መመሪያዎች እስከሚተኩ ድረስ are replaced by new Regula-
bakka bu’anitti rawwiin isaanii
kanitti fufu ta’a. ተፈፃሚነታቸው ይቀጥላል፡፡ tions and Directives.
95 Yeroo Labsichi Hojiirra Itti Oolu (5. አዋጁ የሚፀናበት ቀን 95. Effective Date
Labsiin kun Adoolessa 1 bara This Proclamation shall apply
2008 irraa eegalee galii argame ይህ አዋጅ ከሐምሌ 1 ቀን ፪ሺ8 ዓ.ም
on incomederived as of 8th
irratti raawwatiinsa ni qabaata. ጀምሮ በተገኘ ገቢ ላይ ተፈፃሚ ይሆናል፡፡ day of July , 2016.
Finfinnee, Finfinne
ፊንፊኔ
Guraandhala 24 Bara 2009
የካቲት @4 ቀን 2ሺ9 March 3, 2017
Lammaa Magarsaa
Lema Megersa
Pirezidaantii Mootummaa Naannoo ለማ መገርሳ
Oromiyaa
President of Oromia Regional State
የኦሮሚያ ክልላዊ መንግስት ፕሬዝዳንት
©Waajjira Caffee Oromiyaatiin Kan Maxxanfame

uጨፌ *aT>Á ê/u?ƒ ¾}መ
Published by The Secretariat of ‘‘ Caffee’’ Oromia
Amajjii 17 Bara 2010 / _R 07 ቀን 2ሺ0 // January 24, 2017

Labsii 202 Bara 2009

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Labsii 202 Bara 2009

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Waggaa 27 ffaa..... Lak. ....... 5/2010 Finfinnee,.......

Guraandhala 24 bara 2009

WHERAS, it has become neces-

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hir’isee hambisuu qaba.

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©Waajjira Caffee Oromiyaatiin Kan Maxxanfame

Amajjii 17 Bara 2010 / _R 07 ቀን 2ሺ0 // January 24, 2017

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