ገቢዎች ሚኒስቴር እራሱ በድሎ እራሱ አለቀሰ 

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መነሻ ክስተት መግቢያ የጽሑፍ ዓላማ                 
1. ተጨማሪ እሴታ ታክስ (ተ.እ.ታ)                 
2. የተ.እ.ታ ደረሰኝ                 
3. ሐሰተኛ/የተጭበረበረ ደረሰኝ እና ሕገ-ወጥ ደረሰኝ                 
4. ሐሰተኛ/ የተጭበረበረ

ሐሰተኛ ደረሰኝ -እና ሕገ-ወጥ ደረሰኝ የመለየትና የመቆጣጠር ግዴታ የማን ነው? ገቢዎች ሚኒስቴር ግዴታ ሌሎች የመንግሥት
አካላት ግዴታ በግብይት የተሳተፋው የተ.እ.ታ ግብር ከፋይ ግዴታ የሶስተኛ ወገኖች ግዴታ ግለሰቦች እና የግል ተቋማት በግብይት ጊዜ
ደረሰኞችን ሐሰተኝነት ማረጋገጥ የሚችሉበት ሁኔታዎች አሉ?በፍ/ቤቶቻችንስ ያለው ትግበራ ምን ይመስላል? ማጠቃለያ
 

“In the Judgment alone is to be found the law in its living form”
“ሕግ ህያው በሆነ ቅርጹ የሚገኘው በፍርዶች ውስጥ ብቻ ነው”

መታሰቢያነቱ. ይህ ጽሑፍ መታሰቢያነቱ ለማከብረው፣ ለሕግ ሥርዓቱ ዕድገት ላበረከተው አስተዋጽኦ ማመስገን ለምፈለገው እና ሁሌም
በሥራዎቹ ለምማረው፣ ዕንቁ ለነበረው የሀገራችን የሕግ ምሁር ዩሐንስ ኅሩይ ይሁንልኝ!!!

መነሻ ክስተት
የኢትዮጵያ ገቢዎች ሚኒስቴር የኮንስትራክሽን ድርጅት የሆነውን ተቋም እና ሥራ-አስኪያጁን ከ 2003-2005 በነበረው
የግብር ዘመን ድርጅቱ ሊከፍል ከሚገባው የግብር መጠን እንዲቀንስለት እና መክፈል የሚገባው የተጨማሪ እሴት ታክስ
እንዲቀንስ በማሰብ በሌሎች ግለሰቦች ስም የተዘጋጁ እና ግዢ ያልተፈጸመባቸው ሕገ-ወጥ እና ሐሰተኛ ደረሰኞችን
በማቅረብ ወጪን እና የግብዓት ታክስ በማናር ወንጀል ፈጽመዋል በማለት በገቢ ግብር አዋጅ 286/94 አ.ቁ 96፣ 97፣
49፣ 102 እና በተጨማሪ እሴት ታክስ አዋጅ ቁ 285/94 አ.ቁ 49 እና 50 ድንጋጌዎችን ጠቅሶ በ 7 የወንጀል ዓይነቶች
ክስ በማቅረቡ ነው፡፡
ተፈጽሟል በማለት ላቀረበው የወንጀል ድርጊትም ሚኒስቴር መሥሪያ ቤቱ ሁለት ኦዲተሮቹን በምስክርነት አስቀርቦ
የተወሰኑ ደረሰኞች ሐሰተኝነት ስለመሆናቸው ያስመሰከረ ሲሆን የተቀሩት ደረሰኞች ደግሞ ተሰጡ የተባሉት በግብር
ወንጀል ጥፈተኛ ተብለው እየተፈለጉ ካሉ ግለሰብ በመሆኑ የሰዎቹን ወንጀለኝነት የኮንስትራክሽን ድርጅቱም ማወቅ
እየተገባው በቸልተኝነት ያደረገው ድርጊት በመሆኑ ደረሰኞቹ በሚኒስቴር መሥሪያ ቤቱ እንደ ሕገ-ወጥ የሚቆጠሩ
መሆናቸውን አስመስክሯል፡፡ በተመሳሳይም ደረሰኙ በስማቸው ተሰራ የተባሉ ግለሰቦች የዐቃቤ-ሕግ ምስክር በመሆን
የተሰማሩበት ሞያ እና በስማቸው የቀረበው ደረሰኝ የተለያየ መሆኑን፣ ከተከሳሽ ድርጅት ጋር ግብይት ያልፈጸሙ
ስለመሆኑ እና ደረሰኞቹም የእነርሱ አለመሆኑን በማስረጃነት ቀርበው አስረድተዋል፡፡
በተከሳሽ ድርጅት የቀረቡት ምስክሮች ደረሰኞቹን በዓመታዊ የግብር ዘመን በ 2003-2005 ዓ.ም ወቅት ያስረከቡ
መሆኑን በጊዜው የእነዚህን ደረሰኞች ሐሰተኛ እና ሕገ-ወጥነት ሚኒስቴር መ/ቤቱ ስላለመግለጹ በተለይም ደግሞ
ከእነዚህ ሐሰተኛ ከተባሉ ደረሰኞች የተሰበሰቡ የተጨማሪ እሴት ግብር ክፍያዎችን መንግሥት ክፍያ የተቀበለ ሆኖ ሳለ
ገንዘቡን ተጠቅሞ ጥፋቱን ወደ ድርጅቱ ማምጣቱ አግባብ አለመሆኑ ፣ ድርጅቱ ደረሰኞቹ ሐሰተኛ እና ሕገ-ወጥ
መሆናቸውን ማረጋገጥ የሚችልበት ምንም ዓይነት የተዘረጋ ሥርዓት አለመኖሩን በመጥቀስ እና በደረሰኙ ግብይት
ተፈጸመ የተባለባቸውን ዕቃዎች በግብዓትነት በግንባታው የተጠቀማቸው መሆኑን በሰነድ ማስረጃ አረጋግጦ እና
ምስክሮች አቅርቦ ተከራክሯል፡፡
ጉዳዩን ሲመረምረው የነበረው ፍ/ቤትም በኮንስትራክሽን ደርጅቱ የቀረቡት ደረሰኞች ሐሰተኛ እና ሕገ-ወጥ መሆናቸው
ተረጋግጧል ሲል በድርጅቱ ላይ የገንዘብ ቅጣት እና በሥራ-አስኪያጁ ላይ ደግሞ የእሥራት ቅጣት እንዲፈጸም ውሳኔ
ሰጥቷል፡፡
መግቢያ
የግማሽ ክፍለ ዘመን የሕግ እና የግብር ሥርዓት መሻሻል ውጤት የሆነው የኢትዮጵያ “ዘመናዊው የግብር
ሕግ” መነሻ/መጀመሪያ ተደርጎ የሚወሰደው በ 1933 ዓ.ምበዋናነት በመሬትና በቀንድ ከብቶች ላይ ሲጣል የነበረው
የግብር ሥርዓት ላይ ለውጥ መደረጉ ነው፡፡ (ዓለማየሁገዳ ”Reading on the Ethiopian Economy” AAU
Press,2011,pp.189)በተጨማሪምበሀገሪቷየተከሰቱት የመንግሥታት መለዋወጥ፣ የመንግሥት የገቢ ፍላጎት መናር እና
ዓለማቀፋዊ የኢኮኖሚ ሁኔታና የገንዘብ ተቋማት መመስረት ለኢትዮጵያ ዘመናዊ የግብር ሥርዓት ዋና ዋና ምክንያቶች
ናቸው፡፡ (ታደሰ ሌንጮ “The Ethiopian Tax System: Cutting Through the Labyrinth and Padding
the Gaps” PP.57 Journal of Ethiopian Law Spetmber,2011 Vol.XXV No.1”
 ያም ቢሆንም ግን ይህ ዘመናዊ የተሰኘው የግብር ሕጋችን ዛሬም ቢሆን እንደሌሎቹ ዘመናዊ የሀገራችን ሕጎች በተደረጀ
እና ወጥ በሆነ መልኩ ያልተሰደሩ እና በተለያዩ አዋጆች፣መመሪያዎች እና ደንቦች ተበታትኖ የሚገኙ ናቸው፡፡ይህን ጽሑፍ
በማዘጋጅበት ጊዜ እንኳ እስከ 67 የሚደርሱ መመሪያዎች በትግበራ ላይ አሉ፡፡ (ወ/ሮመሰረትማናስቦ፡
በገቢዎችሚኒስቴርየደረሰኝአስተዳደርቡድንአስተባባሪ)ለዚህ ደግሞ ዋና ምክንያቱ የሚወጡት የግብር አዋጆች በበቂ
የፖሊሲ ጥናት እና ብቁ ባለሙያዎች ምሪት የማይዘጋጁ በመሆኑ እና መንግሥት የገጠመውን የገንዘብ ችግሩን ወይም
ያለበትን የኢኮኖሚ ተጽዕኖ ለመቅረፍ እንዲያስችለው ገንዘብ መሰብሰብን ብቻ ዓላማ አድርገው የሚዘጋጁና
ሕጎችበመሆናቸው ብቻ ነው፡፡ (እሸቱ ጮሌ ” Towards a History of the Fiscal Policy of the Pre-
Revolutionary Ethiopian State: 1941-1974 pp63 under development in Ethiopia, Organization
for Social Science Research in Eastern and Southern Africa,2004)
በኢትዮጵያ ትልልቅ የተባሉት የግብር ሥርዓት ለውጦች የተከሰቱት የንጉሱን ከስደት መመለስ ተከትሎ ፤ በወታደራዊ
ጁንታ ‘ደርግ’ የተመራው እና በ 1967 ዓ.ም የፈነዳውን የኢትዮጵያ አብዮት ተከትሎ፤የኢትዮጵያ ህዝብ አብዮታዊ
ዴሞክራሲያዊ ግንባር (ኢህአዴግ) በ 1983 ዓ.ም ሥርዓተ-መንግሥቱን መያዙን ተከትሎ እና በ 1994 ዓ.ም
“የተጨማሪ እሴት ታክስ” የተባለ በዓይነቱ ልዩ የሆነ የግብር ዓይነትን በሀገራችን መተዋቁን ተከትሎ የወጡ ሕጎች
ናቸው፡፡ (ታደሰ ሌንጮ “The Ethiopian Tax System: Cutting Through the Labyrinth and Padding
the Gaps” PP.58 Journal of Ethiopian Law Spetmber,2011 Vol.XXV No.1”)
በመሆኑም ይህ ለሀገሪቷ በዓይነቱ ልዩ የሆነው የተጨማሪ እሴት ታክስ (ከዚህ በኃላ “ተ.እ.ታ” ተብሎ ይገለጻል) አዋጅ
ቁ.285/94 በአ.ቁ 64 ለሚኒስትሮች ምክር ቤት ደንብ እንዲያወጣ በሰጠው ስልጣን መሰረት እና ይህ የሚኒስትሮች
ምክር ቤት በደንብ ቁ.139/99 አንቀጽ 22 መሰረት ይህን ስልጣኑን ለገቢዎች ሚኒስትር አሳልፎ የሰጠ ሲሆን ገቢዎች
ሚኒስትርም በመመሪያ ቁ 46/1999 የሽያጭ ምዝገባ መሳሪያን  የመጠቀም ግዴታን አውጇል፡፡ በተጨማሪም የተ.እ.ታ
አዋጅ ቁ.285/94 አንቀጽ 22 (1) እና በማሻሻያው አዎጅ 609/2001 አ.ቁ 50 (ለ-1) መሰረት የተ.እ.ታ ተመዝጋቢው
ነጋዴ ለሚያከናውናቸው እያንዳንዱ ሽያጮች በሽያጭ መመዝገቢያ መሳሪያው ደረሰኝ እንዲቆርጥ እና ተገልጋዩም
ነጋዴው ደረሰኝ ካልተቆረጠለት ክፍያ እንዳይፈጽም ጥብቅ ትዕዛዝ ይዞ ነበር ወደ ሥራ የገባው፡፡
ግና በመዲናችን አዲስ አበባ መኃል መርካቶ አይደለም በወረቀት የተዘጋጀ ቀላል ደረሰኝ ይቅርና ሰውን አመሳስሎ
ለመሥራት ጥቂት የቀራቸው ብሩህ አዕምሮና ክፉ ልቦና ያላቸው ወገኖቻችን ደረሰኝን አመሳስሎ በመሥራት ለስግብግብ
ነጋዴው ሲያከፋፍሉ ይህ ስግብግብ ነጋዴ ደግሞ በመንግሰት በተፈቀደላቸው ደረሰኝ ቁጥሮች ሌሎች ደረሰኞችን
አመሳስሎ በማሰራት በአንድ ደረሰኝ ቁጥር አራት እና አምስት ግብይት እየፈጸሙ ትርፍ ማጋበሳቸው ፤ በተቃራኒው
በምንም ድርጊት ያልተሳተፈው ንጹህ ተገልጋዩ ዕቃ የሸመተባቸውን እነዚህን ደረሰኞቹን አያይዞ ወጪውን ለባለስልጣኑ
ሪፖርት በሚያደርግበት ጊዜ ሐሰተኛ እና ሕገ-ወጥ ደረሰኝ በማቅረብ ግብር ለማጭበርበር ሞክረሀል ወይም
አጭበርብረሀል ተብሎ በየእስር እና እንግልት መዳረጉ የአደባባይ ሀቅ ነው ፡፡
ይህ ጽሑፍ እስከተዘጋጀበት ድረስ እንኳ በሀገራችን በሐሰተኛና ሕገ-ወጥደረሰኞች የተፈጸሙ የግብይቶች የገንዘብ መጠን
ብር 20,000,000,000 (ሀያ ቢሊየን) የደረሱ ሲሆን እነዚህ ደረሰኞችም ለህትመት የበቁት የእዕምሮ
ህመምተኛ፣ህጻናት፣ጎዳና ተዳዳሪዎች፣ሴተኛ አዳሪዎች፣…ከሆኑ ሰዎች ውክልና በመውሰድና የንግድ ፍቃድ በማውጣት
በንግድ ሥራ ላይ በተሰማሩ ግለሰቦችም ጭምር ነው፡፡ (አቶ ሲሳይ ገዙ ለታ፡ በኢፌዲሪ ገቢዎች ሚኒስቴር የታክስ
ማጭበርበር ምርመራ ዳይሮክቶሬት ዳይሬክተር)
ይህን ድርጊት ያስቀራል፣ ስግብግብ ነጋዴውንም በፍትህ አደባባይ ይቀጣል፣ የሐሰተኛ/የተጭበረበረ ደረሰኝ ገፈት
ቀማሽንጹህ ተገልጋዩን ይታደጋል ተብሎ የተዘረጋው የሕግ ሥርዓት ታማኙን ከአጥፊው፣ ንጹሁን ከአጭበርባሪው
የሚለይበት እና በዚህም አጥፊውን በፍትህ አደባባይ ለመቅጣት በሚያደርገው የፍትህ ጉዞ ከተ.እ.ታ ሐሰተኛ ወይም ሕገ-
ወጥ ደረሰኝ መመዘኛ አኳያ ብቻ በዚህ ጽሑፍ ይቃኛሉ፡፡
የጽሑፍ ዓላማ
ይህ ጹሁፍም ዓላማው ከላይ የተመለከተውን ንባራዊ ሁኔታዎች መሰረት በማድረግ  ከተ.እ.ታ አዋጅ አኳያ ለመመለስ
የሚሞክራቸው ጥያቄዎቹ ፡-

 ሐሰተኛ እና ሕገ-ወጥ ደረሰኝ ማለት ምን ማለት ነው?

 የደረሰኝን ሐሰተኝነት የማረጋገጥ ግዴታ የማን ነው?
 ግለሰቦች እና የግል ተቋማት በግብይት ጊዜ የደረሰኞችን ሐሰተኝነት ማረጋገጥ የሚችሉበት ሁኔታዎች አሉ?
 በፍ/ቤቶቻችንስ ያለው ትግበራ ምን ይመስላል?

የሚሉትን ጥያቄዎች ለመመለስ ነው፡፡

የኢትዮጵያ የግብር ሕግ የሚባሉት የታክስ አስተዳደር አዋጅ፣ የገቢ ግብር አዋጅ፣ የኤክሳይዝ ታክስ አዋጅ፣ የተርን ኦቨር
ታክስ አዎጅ፣ የተጨማሪ እሴት ታክስ አዋጅ፣ የቴምብር ቀረጥ አዋጅ፣ የጉምሩክ አዋጅ፣ ወ.ዘ.ተ ናቸው፡፡
በእነዚህ የግብር ሕጎቻችን እና የሀገራችን የበላይ ሕግ በሆነው የኢፌዲሪ ሕገ-መንግሥትን ጨምሮ“ግብር”፣ “ቀረጥ” እና
“ታክስ” የሚሏቸው ቃላቶች ሰፍረው የሚገኙ ሲሆኑ ትርጉማቸው ግን እንደ ሕጉ ዓላማና የተፈጻሚነት ወሰን ልዩ ልዩ
ሆኖ ተዘርዝሯል፡፡ ሆኖም የፌደራሉ መንግሥት የሥራ ቋንቋ አማርኛ በሆነበት (የኢፌዲሪ ሕገ-መንግሥት አ.ቁ 5 (2))
እና “ታክስ” ለሚለው የእንግሊዘኛቃል አቻ የሆነ የአማርኛ ትርጉም ያለው “ግብር”የሚለው ቃል ባለበት ሁናቴ
የእንግሊዘኛውን “ታክስ” የሚለውን ቃል በኢፌዲሪ ሕገ-መንግሥት ድንጋጌዎች ውስጥ ሳይቀር (ከአ.ቁ 96-
100 )መጠቀሙ ግልጽ አይደለም፡፡ እንደዚሁም የሕግ አውጪውና ሕግ አስፈጻሚው የእንግሊዘኛ ቃል የሆነውን
“ታክስ” እንደ ወረደ በግብር ሕጎቻችን ላይ ከመጠቀም አልፎ የሕጎቹ ስያሜ አድርጎ መጠቀሙ ግርታን እንደፈጠረ አለ፡፡
ከእነዚህ የእንግሊዘኛው “ታክስ” የሚለው ቃል መጠሪያቸው ከሆነው የግብር አዋጆች መካከል አንዱ በሰኔ 27 ቀን
1994 ዓ.ም የጸደቀው አዋጅ ቁ.285/94 ‘የተጨማሪ እሴት ታክስ’ እና ይህን አዋጅ ለማሻሻል ተከታትለው
የወጡትአዋጆች ቁ.609/2001 እና 1159/2002 ናቸው፡፡ ለመሆኑ ተ.እ.ታ ማለት ምን ማለት ነው?
1. ተጨማሪ እሴታ ታክስ (ተ.እ.ታ)
ተ.እ.ታ ማለት በፍጆታ ዕቃ ወይም በተጠቃሚ ወጪ ላይ የተመሰረተ ታክስ ሲሆን የሚሰበሰበውም ምርት ከውጪ ወደ
ሀገር ውስጥ ሲገባ ወይም ማንኛውም ታክሱ የሚከፈልበት ዕቃና አገልግሎት ግብይት ሲካሄድበት፤በታክስ ሰብሳቢው
መሥሪያ ቤት  ወይም በገቢዎች ሚኒስቴር የሚሰበሰብ የታክስ ዓይነት ነው፡፡ (ዳንኤል ታደሰ፡ ከኢትዮጵያ ገቢዎች
ሚኒስቴር የኢንትርኔት ድህረ ገጽ ላይ የተለጠፈ)
ተ.እ.ታ ቀጥተኛ ያልሆኑ ታክሶች ተብለው ከሚታወቁት የታክስ ዓይነቶች አንዱ ሲሆን በፍጆታ ላይ የሚጣል የታክስ
ዓይነት ነው፡፡ ከስሙም መረዳት እንደሚቻለው በግብይት ሂደት በየደረጃው በሚፈጠር ተጨማሪ እሴት ላይ በፍጆታ
የሚጣል ታክስ/የግብር ነው፡፡ ( ሳሙኤልታደሰ፡ ‘ተጨማሪ እሴት ታክስ በኢትዮጵያ’፡ ግንቦት 2004 ዓ.ም ገጽ፡ 16)
በመሆኑም የተ.እ.ታ አዋጅ 285/94 እና ማሻሻያዎቹ ወደ ሥራ የገቡት በተ.እ.ታ ከፈይነት የተመዘገበ ማንኛውም ነጋዴ
ላይ“ደረሰኝ የማይሰጥ ከሆነ አይክፈሉ” የሚል ጽሑፍ በግልጽ በሚታይ ቦታ ላይ ማስታወቂያ በመለጠፍ  በሚያደርገው
ግብይት ላይ ይህንን የተ.እ.ታ ተፈጻሚ እንዲያደርግ እና ለዚህም ማረጋገጫ ክፍያ ከመቀበሉ በፊት የተ.እ.ታ ደረሰኝ
በመቁረጥ እና ሽያጩ እንደተከናወነ ወዲያውኑየቆረጠውን የተ.እ.ታ ደረሰኙን መስጠት እንዳለበት በተ.እ.ታ አዋጅ
285/94 አ.ቁ 22 (1) እና በማሻሻያው አዋጅ ቁ. 609/2001 አ.ቁ 47 ሀ (9) (ሐ) እና 50 (ለ-1) ግዴታ በማስቀመጥ
ነው፡፡
ይሁን እንጂ ይህ የተ.እ.ታ ግብር ሥርዓት በሀገራችን ከተዘረጋ በኃላ የሀገሪቱ የገቢ መጠንን በ 39% ያሳደገ ቢሆንም
አሁን ያለበት ደረጃ ግን ከ 20% በታች ዝቅ ብሏል፡፡ ለዚህ ደግሞ ትልቁ ምክንያቱ የደረሰኝ አጠቃቀምና ቁጥጥር
ሥርዓቱ ነው፡፡ በመሆኑም የተ.እ.ታ ደረሰኝ ጉዳይ የግብር አስተዳደር ሥርዓቱ ቀዳሚውና ዋናው ማነቆ እንደሆነበት
አሁንም አለ፡፡ ( አቶ ሲሳይ ገዙ ለታ፡ በኢፌዲሪ ገቢዎች ሚኒስቴር የታክስ ማጭበርበር ምርመራ ዳይሮክቶሬት
ዳይሬክተር)
ለመሆኑ የተ.እ.ታ ደረሰኝ ምንድን ነው?
2. የተ.እ.ታ ደረሰኝ
“ደረሰኝ” ማለት የሂሳብ መዝገብ የመያዝ ግዴታ ያለበት ማንኛውም ታክስ ከፋይ ከደንበኞቹ ጋር ለሚያከናውነው
ግብይትና ለሚሰበስበው ገንዘብ ዕውቅና የሚሰጥ ህጋዊ ሰነድ ለደንበኞቹ ቆርጦ በመስጠት በመንግሥት የተጣለበትን
ግብር የማስከፈል እና የመክፈል ግዴታውን የተወጣ ስለመሆኑ የሚያረጋገጥበት የማረጋገጫ ወረቀት ነው፡፡ (
ገብረእግዚአብሔር ወልደገብርኤል፡ ደረሰኝ አለመቁረጥና የወንጀል ተጠያቂነት፡ ABYSSINIALAW)ከዚህም
አኳያየተ.እ.ታ ደረሰኝከሚቆረጥበት ዓላማ አንጻር“የሽያጭ” እና “ገንዘብ መሰብሰቢያ”ደረሰኝ ተብለው ለሁለት መከፈል
የሚችል ሲሆን ይህ ደረሰኝ እንደተሰጠበት ማረጋገጫ ሁኔታ ደግሞ “የእጅ በእጅ” (በተለምዶ ማኑዋል የምንለው) እና
“በሽያጭ መመዝቢያ የታተመ/የኤሌክትሮኒክስ ደረሰኝ” በማለት ልንከፍው እንችላለን፡፡
“የሽያጭ ደረሰኝ” ማለት እጅ በእጅ ወይም በዱቤ ዕቃ ወይም አገልግሎት ስለመሸጡ የሚሰጥ ማረጋገጫ ማለት ሲሆን ፤
የ”ገንዘብ መሰብሰቢያ ደረሰኝ” ማለት ደግሞ ከሽያጭ የተገኘ ገቢ ቢሆንም ባይሆንም ማንኛውም በጥሬ ገንዘብ ወይም
በቼክ ስለመከፈሉ ወይም ገቢ ስለመደረጉ የሚሰጥ ማረጋገጫ ማለት ስለመሆናቸው የገቢዎች ሚኒስቴር ስለደረሰኝ
አያያዝ፣አጠቃቀምና ቁጥጥር ባወጣው በመመሪያ ቁጥር 28/2001 አንቀጽ 2 (1) እና (2) እና በታክስ ደረሰኝ
አጠቃቀምና አስተዳደር መመሪያ ቁጥር 149/2011 አ.ቁ 12 እና 13 ላይ ተገልጻል፡፡
በተጨማሪም በገዢው ተይዞ ሰለሚከፈል የተ.እ.ታ አፈጻጸም የወጣ መመሪያ ቁጥር 27/2002 በአንቀጽ ቁጥር 5
እናበታክስ ደረሰኝ አጠቃቀምና አስተዳደር መመሪያ ቁጥር 149/2011 አ.ቁ 2 (6) መሰረት ደረሰኝ ማለት “ታክሱን
ቀንሰው የሚያስቀሩ ወኪሎች በኢትዮጵያ ገቢዋች ጉምሩክ ባለስልጣን ዕውቅና የሚያሳትሙት እና ታክሱ ተቀንሶ
ለመቅረቱ ማረጋገጫ እንዲሆን የሚሰጡት፣ የተያዘውን ታክስ መጠን የሚያሳይ ሰነድ ነው”ሲል ትርጉም የሚሰጠው
ሲሆን የዚህ ደረሰኝ ተፈጻሚነት ግን ከመንግሥታዊ ተቋም ጋር ለሚደረግ ግብይት ብቻ ስለመሆኑ ጨምሮ ያሳስባል፡፡
“የሽያጭ” እና “የገንዘብ መሰብሰቢያ” የተ.እ.ታ ደረሰኞች ከሌሎች ደረሰኞች የምንለይበት ብቸኛው መንገድ ደረሰኞቹ
በውስጣቸው በሚይዙት መረጃ መሰረት ብቻ ስለመሆኑ ባለስልጣኑ ገቢዎች ሚኒስቴር በመመሪያ ቀ.28/2001 አ.ቁ 4
(1) እና (2) እና በታክስ ደረሰኝ አጠቃቀምና አስተዳደር መመሪያ ቁጥር 149/2011 ላይ ገልጾታል፡፡ በዚህም መሰረት
የተ.እ.ታ ደረሰኞች በውስጣቸው ሊይዟቸው የሚገቡት በመረጃዎች በተ.እ.ታ አዋጅ ቁ 285/94 አ.ቁ 22 (2) እና
በሚኒስቴሩ መመሪያ ቁ 28/2001 አ.ቁ 4 (1) እና በታክስ ደረሰኝ አጠቃቀምና አስተዳደር መመሪያ ቁጥር 149/2011
አ.ቁ 6 (2) ላይ የተዘረዘሩ ሲሆን እነዚህም፡-
 ሀ/ የግብር ከፋዩን ሙሉ ስም ፣አድራሻ እና የተመዘገበ የንግድ ስም፣
ለ/ የግብር ከፋዩን የግብር ከፋይ መለያ ቁጥር፣ የተጨማሪ እሴት ታክስ ምዝገባ ሰርፊኬትቁጥርና የተሰጠበት ቀን፣
ሐ/ የገዢውን ሙሉ ስም ህጋዊ መጠሪያው የተለየ ከሆነ የተመዘገበውን ሰው የንግድ ስም ፣አድራሻና የግብር መክፈያ
መለያ ቁጥር፣
መ/ ተከታታይ የሆነ የደረሰኝ ቁጥር፣
ሠ/ የደረሰኙን አታሚ ድርጅት ስምና የታተመበት ቀን፣
ረ/ የተጓጓዘው ወይም የተሸጠው ዕቃ ወይም የተሰጠው አገልግሎት ዓይነት መጠን እና ታክስ የሚጣልበት ግብይት ላይ
የሚፈለገውን የተጨማሪ እሴት ታክስ መጠን፣
ሰ/ ግብይቱ የተፈጸመበት ዕቃ የኤክሳይዥ ታክስ የተከፈለበት ሲሆን የኤክሳይዝታክሱን መጠን፣
ሸ/ በፊደል እና በአሃዝ የተጻፋ የሽያጭ ወይም ታክስ የሚከፈልበትግብይት ዋጋ፣
ቀ/ ደረሰኙ የተሰጠበት ቀን ፣
በ/ ደረሰኙን ያዘጋጀውና ገንዘቡን የተቀበለው ሰራተኛ ስምና ፊርማ እና
ተ/ ደረሰኙ እንዲታተም ባለስልጣኑ የፈቀደበትን ደብዳቤ ቁጥርና ቀን ነው፡፡
3. ሐሰተኛ/የተጭበረበረ ደረሰኝ እና ሕገ-ወጥ ደረሰኝ 
የታክስ ወንጀሎች ተብለው ከተዘረዘሩት ውስጥ በደረሰኝ ላይ የሚፈጸም ወንጀል አንዱ ስለመሆኑ የታክስ
አስተዳደርአዎጅ (ከዚህ በኃላ “ታ.አ.አ” ይባላል) ቁ 983/2008 አ.ቁ 119፣120 እና 122 ላይ ተገልጾል፡፡ ባለስልጣኑ
የገቢዎች ሚኒስቴርም የግብር አስተዳደር ሥርዓቱ ዋናችግር የሆነበት ይህ ሐሰተኛ እና ሕገ-ወጥ ደረሰኝ ነው፡፡ በግብር
ሕጎቻችን ሐሰተኛ ደረሰኝ ወይምሕገ-ወጥ ደረሰኝ ምን ማለት ስለመሆኑ ወይም በሐሰተኛ ደረሰኝ እና ሕገ-ወጥ ደረሰኝ
መካከል ያለው ግልጽ ልዩነትን በግልጽ ዘርዝሮ አላስቀመጠም፡፡ በባለስልጣኑ ገቢዎች ሚኒስቴርም ያለው መረዳት
በሐሰተኛ/በተጭበረበረ እና ሕገ-ወጥ ደረሰኝ መካከል ልዩነት የሌለ ስለመሆኑ ነው፡፡ (አቶ ተሾመ ወልዴ: በገቢዎች
ሚኒስቴር የፍትሐብሄር ጉዳዮች ክትትል ቡድን መሪ)
ነገር ግን በወንጀል ሕጋችን አንድ ድርጊትን እንደ ወንጀል ቆጥሮ ለመቅጣት ሊሟሉ የሚገባቸው ሦስት ፍሬ-ነገሮች
ህጋዊነት (legal)፣ ግዙፋዊ (material) እና ሞራላዊ (moral)ስለመሆናቸው እና በተለይም በህጋዊነት ፍሬ-ነገር ስር
በ 1997 ዓ.ም የወጣው የወንጀል ሕጋችን በአ.ቁ 2 እ 23 (1) ላይ ወንጀል የተባለው ድርጊት በዝርዝር በግልጽ ወንጀል
ስለመሆኑ ሊደነገግ ወይም ሊገለጽ የሚገባ ስመሆኑ ግዴታ ያስቀምጣል፡፡ ስለሆነም በሐሰተኝነት/በተጭበረበ እና ሕገ-
ወጥ ደረሰኝ ስም የወንጀል ክስ ለማቅረብም ሆነ በወንጀል ሕጉ መሰረት ከመቅጣታችን በፊት በደረሰኞቹ መካከል ያለ
ልዩነት ወይም አንድነት በግልጽ ማስቀመጥ አስፈላጊ ነው፡፡
የታ.አ.አ ቁ.983/2008 አ.ቁ 119፣120 እና 122 ድንጋጌዎችን በጥልቅና በቅርብ (with deep and close reading
of the provisions) በምንመለከትበት ጊዜ ከዚህ በታች የተመለከቱትን ልዩነቶች እና ተመሳሳይነት በሐሰተኛና ሕገ-
ወጥ ደረሰኝ መካከል እናገኛለን፡፡
ሀ/ ተመሳሳይነት/similarity/
ሐሰተኛ/የተጭበረበረ እና ሕገ-ወጥ ደረሰኞች የሚያመሳስላቸው መሰረታዊ ነገሮች ሁለት ሲሆኑ እነዚህም፡-

 ደረሰኞቹ በሕግ በግልጽ የተከለከሉና እንደ ወንጀል የሚቆጠሩ መሆናቸው እና

 በግብይት ውስጥ በብዛት የሚውሉት በእጅ በእጅ ወይም በተለምዶ በማኑዋል ደረሰኞች ላይ መሆኑ ነው፡፡ (
በተሰረቀ የካሽ ሬጂስትር ማሽን የሚፈጸሙ የሕገ-ወጥ ደረሰኞች ግብይት እንዳሉ ልብ ይሏል) (
አቶጌትነትአበባው፤የገቢዎችሚኒስቴርየሽያጭመመዝገቢያመሳሪያቴክኖሎጂቡድንአስተባባሪ)

ለ/ ልዩነት/difference/

 ሐሰተኛ/የተጭበረበረ ደረሰኝ በማለት በታ.አ.አ ቁ 983/2008 አ.ቁ 119 (1) (ሀ) እና (3) ላይ ትርጉም
የተሰጠው ከባለስልጣኑ የሚኒስቴር መ/ቤት ፍቃድ እና ዕውቅና ውጪየታተመደረሰኝ ወይም በባለስልጣኑ
ፍቃድና ዕውቅና የታተሙ ደረሰኞችን በማመሳሰል የተሰራ ደረሰኝ ማለት ነው፡፡
 ሕገ-ወጥ ደረሰኝ ማለት ደረሰኙ በባለስልጣኑ ፍቃድ እና ዕውቅና የታተመ ህጋዊ ሆኖ ሳለ ነገር ግን ደረሰኙ
የዋለበት ግብይት ሕገ-ወጥ በሚሆንበት ጊዜ ነው ለምሳሌደረሰኙ የተቆረጠው ግብይት ሳይፈጸም (አ.ቁ 120 (4)
እና በታክስ ደረሰኝ አጠቃቀምና አስተዳደር መመሪያ ቁጥር 149/2011 አ.ቁ 25 (2))፣ ለአንድ ግብይት በዋሉ
ተመሳሳይ ደረሰኞች ላይ የተለያየ ዋጋ ያሰፈሩ (አ.ቁ 120 (2) እና በታክስ ደረሰኝ አጠቃቀምና አስተዳደር
መመሪያ ቁጥር 149/2011 አ.ቁ) 22 (3)፣ በባለስልጣኑ አካል በጋዜጣና በኢንትርኔት መረብ ላይ ግብይት
እንዳይፈጸም ስማቸውን ከዘረዘራቸው ግለሰብና የንግድ ተቋም ጋር ግብይት ተፈጽሞ የቀረቡ ደረሰኞች (ይህ
ጽሑፍ እስከተዘጋጀበት ድረስ በባለስልጣኑ የኢንተርኔት መረብ ላይ 162 ደረሰኞች ተዘርዝረዋል)፣ለአንድ
ግብይት ጥቅም ላይ የዋለን ደረሰኝ ለሌላ ግብይት ሲጠቀሙ (በታክስ ደረሰኝ አጠቃቀምና አስተዳደር መመሪያ
ቁጥር 149/2011 አ.ቁ 22 (2)፣የደረሰኝ ህትመቱን ከተፈቀደለት ታክስ ከፈይ ውጪ ለሌላ ታክስ ከፈይ ጥቅም
ላይ እንዲውል ማድረግ፣ የተ.እ.ታ ደረሰኝ ሊይዘው ከሚገባው አስገዳጅ የመረጃ ዝርዝር ውስጥ አጉድሎ
መጠቀሙ (በታክስ ደረሰኝ አጠቃቀምና አስተዳደር መመሪያ ቁጥር 149/2011 አ.ቁ 22 (10)፣ በባለስልጣኑ
እንዲሰረዝ ውሳኔ በተሰጠበት ደረሰኝ መጠቀም (በታክስ ደረሰኝ አጠቃቀምና አስተዳደር መመሪያ ቁጥር
149/2011 አ.ቁ 22 (9)፣ በኮንትሮባንድ የገባ ዕቃ ላይ ግብይት የተፈጸመበት ደረሰኝ (አቶ ሲሳይ ገዙ ለታ፡
በኢፌዲሪ ገቢዎች ሚኒስቴር የታክስ ማጭበርበር ምርመራ ዳይሮክቶሬት ዳይሬክተር) እና ወ.ዘ.ተ፡፡

 ለመሆኑ እነዚህን ሐሰተኛ/የተጭበረበረ እና ሕገ-ወጥ ደረሰኞች ከህጋዊ ደረሰኞች እንዴት መለየት ይቻላል?
 

4. ሐሰተኛ/ የተጭበረበረ እና ሕገ-ወጥ ደረሰኝ የመለየትና የመቆጣጠር ግዴታ የማን ነው?

 
በግብይት ውስጥ የሚውሉ ሐሰተኛ ደረሰኞችን እና ከዚህ በፊት ግብይት የተፈጸመባቸው ሕገ-ወጥ ደረሰኞችን፣
በሚኒስቴት መ/ቤቱ በተሰረዙ ደረሰኞች የሚፈጸሙ ግብይቶችን፣ ሚኒስቴር መ/ቤቱ በድረ-ገጹ ወይም በመገናኛ ብዙሃን
ካላሳወቀው ነገር ግን በፍ/ቤት በማጭበርበር ድርታቸው ጥፈተኛ በተባሉ ሰዎች የታተመን ሕገ-ወጥ ደረሰኝን ብቻ
መሰረት በማድረግ እነዚህን ደረሰኞች በግብይት ሥርዓት ውስጥ እንዳይውሉ የማድረግ ግዴታው በማን ላይ እንደሆነ
በየደረጃው ከዚህ በታች ተዘርዝሯል፡፡
 
ገቢዎች ሚኒስቴር ግዴታ
 

ህዳር 20 ቀን 2011 ዓ.ም 10 የሚኒስቴር መሥሪያቤቶችን አቋቁሞ የጸደቀው የኢፌዲሪ የፌደራል መንግሥት አስፈጻሚ
አካላትን ስልጣንና ተግባር ለመወሰን የወጣው አዋጅ ቁጥር 1097/2011 በአንቀጽ ቁጥር 9 (19) ላይ የገቢዎች
ሚኒስቴርን ሲያቋቁም ስልጣኑንም ለገቢዎችና ጉምሩክ ባለስልጣን የተሰጡት ስልጣን ለገቢዎች ሚኒስቴር የተሰጠ
መሆኑን በአንቀጽ ቁጥር 31 ላይ በመግለጽ ነው፡፡በመሆኑም የገቢዎችና ጉምሩክ ባለስልጣንን ያቋቋመው አዋጅ ቁጥር
587/2000 የባለስልጣኑን ስልጣን በአንቀጽ ቄጥር 5 (3) ላይ ሲዘረዝር “የታክስ ማጭበርበርና ስወራን በመከላከልና
በመቆጣጠር የታክስና የጉምሩክ ሕግጋትን ማስከበር” መሆኑን የሚደነግግ በመሆኑ የገቢዎች ሚኒስቴርም ከተቋቋመበትና
ዋና ዋና ዓላማዋች መካከል ይህ የታክስ ማጭበርበርን መከላከል ቀዳሚውና ዋናው ተግበሩ ይሆናል፡፡ 
በዚህም መሰረት ሚኒስቴር መሥሪያ ቤቱ ግዴታውን እንዴት እየተወጣ ስለመሆኑ ከዚህ ጹሁፍ ጻፊ ለቀረበላቸው
ጥያቁዎች መልስ ሲሰጡ የሰጡት መልስ፡-
ሀ/ በሚኒስቴር መሥሪያ ቤቱ በድህረ-ገጽ እና በሌሎች መገናኛ ብዙኃን ላይ ሐሰተኛ እና ሕገ-ወጥ የሚሏቸውን
ደረሰኞችን እና በማጭበርበር ተግባር የተሳተፍ ግለሰቦችን እና የንግድ ተቋማትን ስም በመዘርዘር ተገልጋዩ ከእነዚህ
ግለሰቦች ጋር ግብይት እንዳይፈጽም በማሳወቅ (ታ.አ.አ ቁጥር 983/2008 አ.ቁ 133) ፣
ለ/ ከተገልጋዮች በሚደርሳቸው ጥቆማ እና ለሚሰጠው ተጨባጭ መረጃ ሽልማት በመስጠት (ታ.አ.አ ቁጥር 983/2008
አ.ቁ 134 (1))
ሐ/ መ/ቤቱ የተ.እ.ታ ተመዝጋቢውን ሰነዶች ኦዲት በማድረግ እና
መ/ መ/ቤት በራሱ ጥርጣሬ ተነስቶ በሚያደርገው ፍተሻ ስለመሆኑ ገልጾል፡፡
 

ሌሎች የመንግሥት አካላት ግዴታ

 

ማናቸውም የፌደራል እና የክልል መንግሥት፣ የመንግሥት መሥሪያ ቤት፣ ኤጀንሲ ወይም ሌላ አካል፣ የአካባቢ
አስተዳደሮች፣ ማህበራት፣ ድርጅቶች፣ መንግሥታዊ ያልሆኑ ድርጅቶች የታክስ ሕጎችን በማስፈፀም ረገድ ከባለሥልጣኑ
ጋር የመተባበር ግዴታ አለባቸው፡፡ (ታ.አ.አ ቁጥር 983/2008 አ.ቁ 7)
 

በግብይት የተሳተፋው የተ.እ.ታ ግብር ከፋይ ግዴታ

 

ሀ/ በግብይቱ የሚሳተፈው የተ.እ.ታ ተመዝጋቢ የሚሰጠው ደረሰኝ በተ.እ.ታ ሕጎች ላይ ደረሰኝ ሊይዛቸው የሚገቡ
መረጃዎችን አሟልቶ የያዘ መሆኑን በማየት፣
ለ/ የንግድ ፍቃድ እና የታክስ መለያ ቁጥሩን በደረሰኙ ላይ ከተጠቀሰው ቁጥሮች ጋር በማገናዘብ፣
ሐ/ ለሚኒስቴር መ/ቤቱ በየወሩ በሚያደርጋቸው የታክስ ሪፖርት ጊዜ እና ለኦዲት ሰነዶችን በሚያቀርብበት ጊዜ ሐሰተኛ
ደረሰኞችና እና ሰነዶችን ያለማቅረብ (የተ.እ.ታ አዋጅ 285/94 አ.ቁ 49 እና 50)፣
መ/ ለሚያደርጋቸው ማንኛውም ግብይት ደረሰኞችን እና ሰነዶችን በአግባቡ ሰድሮ መያዝና በተጠየቁ ጊዜ ለሚኒስቴር
መ/ቤቱ ማቅረብ (ታ.አ.አ ቁጥር 983/2008 አ.ቁ 17)፣
ሠ/ በሚኒስቴር መ/ቤቱ በተጠየቁ ጊዜ ግብይት የተፈጸመባቸው ዕቃዎችን ወይም የተገዙት ዕቃዎች ለአገልግሎት
የዋሉበትን እሴት በማሳየት እና
ረ/ በሚኒስቴር መ/ቤቱ በተጠየቁ ጊዜ ግብይት የፈጸሙባቸውን የሽያጭ መደብሮች ማሳየት ናቸው፡፡
 

የሶስተኛ ወገኖች ግዴታ

 

በታክስ ሕጉ መሰረት ግዴታውን እየተወጣ እና በማጣራትና በምርመራ ላይ ያለን የታክስ ሰራተኛ ያደናቀፈ ወይም
ለማደናቀፍ የሞከረ ማንኛውም ሰው በወንጀል የሚቀጣ ስለመሆኑ በታ.አ.አ ቁጥር 983/2008 አ.ቁ 126 (1) ላይ
የተደነገገ በመሆኑ የታክስ ሰራተኛው ሥራውን ሲሰራ ወይም ሲያጣራ ያለማደናቀፍ የሁሉም ሰው ግዴታ ነው፡፡
 
ግለሰቦች እና የግል ተቋማት በግብይት ጊዜ ደረሰኞችን ሐሰተኝነት ማረጋገጥ የሚችሉበት ሁኔታዎች አሉ?
ከላይ በዝርዝር ለመግለጽ እንደተሞከረው ሐሰተኛ/የተጭበረበሩ እና ሕገ-ወጥ ደረሰኞች በግብይት ውስጥ እንዳይውሉ
ቁጥጥር በማድረግ ለመከላከልና ንጹህ ተገልጋይን የዚህ ሕገ-ወጥ ተግባር ገፋት ቀማሽ እንዳይሆን ለማድረግ መንግሥት
በሚኒስቴር ደረጃ “የገቢዎች ሚኒስቴርን” በማቋቋም በተጨማሪም ማንኛውም የመንግሥት አካላቶች ይህ የሚኒስቴሩን
ሥራ በመተባበር ሊሳተፍ እንዲገባ ግዴታ በመጣል አብዛኛውን ግዴታ በሚኒስትር መ/ቤቱና በመንግሥት ተቋሞች ላይ
አድርጓል፡፡
ግለሰቦችና የግል ተቋማት በሚፈጽሙት ግብይት ሐሰተኛ/የተጭበረበረው ደረሰኝን እና ሀገ-ወጥ ደረሰኞችን ለመለየት
የሚችሉበት መንገድ ሁለት ብቻ ሲሆኑ እነዚህም፡-

 ይህም አንድ የተ.እ.ታ ደረሰኝ ሊይዝ የሚገባቸውን መረጃዎችን በማወቅና በግብይት ሂደት የሚቀርብላቸው
ደረሰኝ በሕግ የተ.እ.ታ ሊይዝ የሚገባውን መረጃ መያዝ አለመያዙን በማረጋገጥ እና
 የሻጭን የታክስ መክያ ቁጥርና ንግድ ፍቃድ ከሚቀርብላቸው ጋር በማመሳከር ብቻ ነው፡፡

በሚኒስቴር መ/ቤት በተንቀሳቀሽ ስልክ ላይ በሚዘረጋ የስልክ አፕሊኬሽን የአንድ ግብይት ተገልጋይ በግብይት
የሚቀበለውን ደረሰኝ ቁጥር በማስገባት የደረሰኙን ትክክለኛነት በቀጥታ ከሚኒስቴሩ  የሚያጣራበት ሥርዓት ታስቦ የነበረ
ቢሆነም እስካሁን ድረስ ግን ተፈጻሚ ሊደረግ አልቻለም፡፡ (
አቶጌትነትአበባው፤የገቢዎችሚኒስቴርየሽያጭመመዝገቢያመሳሪያቴክኖሎጂቡድንአስተባባሪ)
ይሁን እንጂ በሕግ ሐሰተኛ አና ሕገ-ወጥ ደረሰኞች በግብይት እንዳይውሉ የመጠበቅና የመከላከል ግዴታ በአብዛኛው
በሚኒስቴር መ/ቤቱ ላይ የተጣለ ሆኖ ሳለ በተግባር ግን በተቃራኒው ሐሰተኛና ሕገ-ወጥ ደረሰኝ አቅርባቹሀል፡፡
የደረሰኞችን ሐሰተኛነት እና ሕገ-ወጥነት ግብይት ከመፈጸማችሁ በፊት ልታውቁ ሲገባ ይህን በቸልተኝነት
አላደረጋችሁም በማለት ገቢዎች ሚኒስቴር የራሱን ግዴታ ሳይወጣ የሐሰተኛና ሕገ-ወጥ ደረሰኝን የማወቅ አቅም
የሌላቸውን ግለሰቦችና ድርጅቶች በወንጀል ይከሳል፡፡ ይበልጥ ጉዳዩን የሚያሳዝነው ተከሳሽ ድርጅቶች ግብይት
ስለመፈጸማቸው የገዙትን ዕቃ በማስረጃነት ቢያቀርቡ እንኳ በደረሰኙ የፈጸሙት ግብይት 65%ብቻ ተቀባይነት
በማድረግ ሌላው ወጪያቸው እንደ ወጪ አይያዝላቸውም፡፡ (አቶ ሲሳይ ገዙ ለታ፡በኢፌዲሪ ገቢዎች ሚኒስቴር የታክስ
ማጭበርበር ምርመራ ዳይሮክቶሬት ዳይሬክተር)
 

በፍ/ቤቶቻችንስ ያለው ትግበራ ምን ይመስላል?

ለዚህ ጽሑፍ መነሻ ክስተት ስለመሆኑ በዚህ ጽሑፍ በቅድሚያ የተገለጸውን ጉዳይ መሰረት በማድረግ
ሐሰተኛ/የተጭበረበሩ ደረሰኝን አስመልከቶ እና ሚኒስቴር መ/ቤቱ በድረ-ገጹ ወይም በመገናኛ ብዙሃን ካላሳወቀው ነገር
ግን በፍ/ቤት በማጭበርበር ድርጊታቸው ጥፈተኛ በተባሉ ሰዎች የታተመን ሕገ-ወጥ ደረሰኝን ብቻ መሰረት በማድረግ
በፍ/ቤቱ የተሰጠው ውሳኔ እና የፍርድ ሂደት በዚህ የፍ/ቤቶች ትግበራ ይቃኛል፡፡
በዚህ ጉዳይ በገቢዎች ሚኒስቴር ተከሳሽ የሆነው ድርጅት የተከሰሰው ለባለስልጣኑ መሥሪያ ቤት ሐሰተኛና ሕገ-ወጥ
ደረሰኞችን ሪፓርት በማድረግ ሐሰተኛ ሰነድ አቅርበኃል በሚል ነው፡፡ ለዚህም ሚኒስቴር መ/ቤቱ በክሱ በማስረጃነት
ያያዛቸው ደረሰኞችን ሕገ-ወጥነት እና ሐሰተኝነት እንደሚከተለው አስረድቷል፡፡
ሕገ-ወጥ ያላቸው ደረሰኞች፡- ደረሰኞቹ በባለስልጣኑ ፍቃድ የታተሙ ቢሆኑም ያሳተሙት ግለሰቦች በግብር ማጭበርበር
ድርጊት በፍ/ቤት ጥፈተኛ የተባሉ በመሆናቸው ተከሳሽ ድርጅት ከእነዚህ ግለሰብ ጋር ግብይት ሊያከናውን
እንደማይገባው እያወቀ ወይም ማወቅ ሲገባው ግብይት ፈጽሜያለሁ በማለት ያቀረባቸው ደረሰኞች ሕገ-ወጦች ናቸው
በማለት ነው (በማስረጃነትም የፍ/ቤት የጥፈተኝነት ውሳኔን አያይዟል)፡፡ ሀተሰኛ ደረሰኞች፡- የተባሉት በሌሎች
ግለሰቦችና ድርጅቶች ስም ሐሰተኛ ደረሰኝ አመሳስሎ በማሳተም ለግብይት የዋሉ ደረሰኞች መሆናቸውን በመጥቀስ ነው (
ለማስረጃነትም ደረሰኝ በስማቸውና በድርጅታቸው የተሰራባቸው ግለሰቦችን በምስክርነት አስቀርቦ ደረሰኙ የነሱ
ስላለመሆኑ አስመስክሯል)፡፡
የተከሳሽ ድርጅት መከራከሪያ ደግሞ በቀዳሚነት የእነዚህን ደረሰኞች ሐሰተኛነት እና ሕገ-ወጥነት ማወቅ የምችልበት
ሁኔታ የለም፣ደረሰኞቹ በሕግ ሊይዙ የሚገባቸውን መረጃዎች በሙሉ የያዙ እና ከንግድ ፍቃድና የግብር መለያ ቁጥር ጋር
አገናዝቤ የተረከብኩት ነው፣ሐሰተኛና ሕገ-ወጥ በተባሉት ደረሰኞች ግዢ ስለመፈጸሜና የገዛዋቸው የግንባታ ዕቃዎችን
ግንባታ ላይ ማወሌን የሚያስረዳልኝ ግንባታና የግንባታው ውል የዋጋ ዝርዝር (Bill of Quantities) አለ በማለት
ነው፡፡
በተጨማሪም በገቢዎች ሚኒስቴር የባለሙያምስክር አድርጎ ያቀረባቸው የባለስልጣኑ ኦዲተር ከተከሳሽ ድርጅት
ለቀረበለት መስቀለኛ ጥያቄ መልስ ሲሰጥ ተከሳሽ ድርጅት እነዚህ ደረሰኞች ሐሰተኛም ሆነ ሕገ-ወጥ ስለመሆናቸው
ሊያውቅ የሚችልበት ሁኔታ የለም፡፡ በባለስልጣን መ/ቤቱም ተገልጋዮች በግብይት ሂደት ይህን እንዲያውቁ
የሚያስችላቸው ሥርዓት እስካሁን አልተዘረጋም፡፡ ተከሳሽ ድርጅትን ጨምሮ ተገልጋዮችን ከሐሰተኛና ሕገ-ወጥ ድርጊት
መጠበቅና መከላከል ግዴታው የሚኒስቴር መ/ቤቱ ነው በማለት አስረድቷል፡፡
 ይሁን እንጂ ጉዳዩን የመረመረው ፍ/ቤት በጭብጥነት “የደረሰኞቹን ሐሰተኝነት እና ሕገ-ወጥነት “ ብቻ በመመርመር
በሰውና በሰነድ ማስረጃ የቀረበውን መዝኜ ድምዳሜ ላይ የደረስኩት በተከሳሽ ድርጅት ለሚኒስቴር መ/ቤቱ የቀረቡት
ደረሰኞች “ሐሰተኛ/የተጭበረበሩ እና ሕገ-ወጥ ደረሰኞች“መሆናቸውን ነው በማለት የጥፈተኝነት ውሳኔ እና የገንዘብና
የእስር ቅጣት በድርጅቱና በሥራ-አስኪያጁ ላይ እንዲፈጸም አዟል፡፡
በዚህም ፍ/ቤቱሊያጣራ የሚገባቸውንመሰረታዊ ጉዮዳዮችን ማለትም፡-
1 ኛ/ ተከሳሽ ድርጅት ሐሰተኛ እና ሕገ-ወጥ ደረሰኞችን ለመለየት የሚያስችለውን መንገድ ሁሉ ተጠቅሞል ወይስ
አልተጠቀም?
2 ኛ/ በተከሳሽ ድርጅት ሊለይ የሚችል የደረሰኝ ማጭበርበር ነው የተፈጸመው ወይስ አይደለም?
3 ኛ/ ሚኒስቴር መ/ቤቱስ ይህ ግብይት እንዳይፈጸም ሊወጣ የሚገባውን ግዴታ ተወጥቷል ወይስ አልተወጣም?
የሚሉትን ጭብጦች በመዝለል በቀጥታ የደረሰኞቹን ሐሰተኝነት እና ሕገ-ወጥነት ብቻ በጭብጥነት በመያዝ ውሳኔ ላይ
መድረሱ አግባብ ካለመሆኑም በላይ ሕጉ ሊደርስበት ካሰበው ዓላማ ጋር እያራራቀው፣ የተ.እ.ታ ከፈዩ ነጋዴንና ግብይት
ፈጻሚን በስጋት እንዲኖር አድርጎታል፡፡ በተለይም ደግሞ የሚኒስትሩ መ/ቤት ግዴታ በፍ/ቤት አለመመርመሩ መ/ቤቱ
ግዴታውን ከመፈጸም ቸል እንዲልና ሀላፊነቱን ሁሉ በዜጎቹ ላይ ጥሎ በበቂ ሁናቴ እንዳይሰራ በር ከፍቷል፡፡ በዚህም
ግዑዝ በሆኑት አዎጆቻች ተጽፈው የሚገለጹት ሕጎች ህይወት የሚዘሩት ተግባራዊ እንዲደረጉ እና ከለላ በሚደረግላቸው
ፍ/ቤቶች ውስጥ ቢሆንም ከላይ በተገለጸው መልኩ በፍ/ቤት የሚሰጡ ውሳኔዎች ግን በግዑዝ ሰነዱ ላይ ያሉትን ሕጎች
የሚቀብሩ ናቸው እንጂ ህይወት የሚዘሩበት አይደለም፡፡ በእርግጥ ይህን አንድ አንድ ጉዳይ ብቻ መሰረት በማድረግ
በአጠቃላይ ያለው የፍ/ቤት ትግበራ ይሄ ነው ማለት ስህተት (hasty generalization) ቢሆንም የጻፊው ዓላማው
ያጋጠመውን ጉዳይ በማካፈል በተመሳሳይ ጉዳይ ላይ በፍ/ቤቶች እየተሰሩ ያሉትን ጉዳዮች ሌሎች ባለሙያዎች
እንዲያካፍሉ እና እንድንማማርበት ለማነሳሳት ያህል ነው፡፡
 

ማጠቃለያ
 

በሐሰተኛና ሕገ-ወጥ ደረሰኞች በግብይት ሥራ ላይ በስፋት ለመዋላቸው ዋናው ምክንያት ሀገራችን ኢትዮጵያ
እየተከተለችው ያለችው የደረሰኝ ሥርዓት አጠቃቀምና ቁጥጥር ስለመሆኑ የሚኒስቴር መ/ቤት ሰራተኞችም ሆነ ነጋዴዎች
ይስማሙበታል፡፡ ከኃላችን ተነስታ የተ.እ.ታ የግብር ሥርዓትን የዘረጋችው ኬንያ የኤሌክትሮኒከስ ደረሰኝ (e-invoice)
በመጠቀም ደረሰኝን ተከትሎ የሚከሰቱ ችግሮችን አስቀርታለች፡፡ ይሁን እንጂ የሚኒስቴር መ/ቤቱ ዛሬም ቢሆን ይህን
መሰል በቴክኖሎጂ የታገዘ ሥርዓትን በመዘርጋት በደረሰኝ ምክንያት እየተከሰቱ ያሉ ችግሮችን ለማስወገድ ጥረት
ሲያደርግ አይታይም፡፡
የገቢዎች ሚኒስቴር በሕግ የተጣለበትን ሀላፊነት በአግባቡ እየተወጣ ስለመሆኑ ሊጠይቁና ሊቆጣጠሩት (check-
balance) ከሚገቡት አካላት መካከል የሆነው ሕግ አውጪው የህዝብ ተወካዮች/እንደራሴዎች ምክር ቤት ሚኒስቴር
መ/ቤቱን በዓመት ግብር በመሰብሰብ ያስገኘውን የገንዘብ መጠን በመቁጠር ከመገምገም ባለፈ በደረሰኝ ቁጥጥርና ጥበቃ
ላይ ይሄ ነው የሚባል ግምገማ አከናውኖበት አያውቅም፡፡ ሕግ ተርጓሚው ፍ/ቤትም ይህ የመቆጣጠር ስልጣኑን
አስመልክቶ በገቢዎች ሚኒስቴር ከሳሽነት በሚቀርቡ ጉዳዮች ላይ ባለስልጣኑ ሀላፊነቱን በመወጣት ሐሰተኛና ሕገ-ወጥ
ደረሰኝ በግብይት እንዳይውል ያደረገውን ተግባር ሳይመዝን ውሳኔ መስጠቱ አግባብ ያልሆነና ሊታረም የሚገባው ነው፡፡
(ጻፊው የገጠመውን ጉዳይ ብቻ መሰረት በማድረግ ስለመሆኑ ልብ ይሏል)
የገቢዎች ሚኒስቴር የተቋቋመበትን ዓላማ ላይ ለመድረስ የተሰጠውን ሀላፊነት በተገቢው ደረጃ ባልፈጸመበት ሁናቴ፤
ግለሰብና ድርጅቶችን ከሐሰተኛና ሕገ-ወጥ ደረሰኝ የመከላከልና የመጠበቅ ግዴታውን በበቂ ሁናቴ ሳይወጣ፤ በከተማው
እና በሀገሩ በሐሰተኛና ሕገ-ወጥ ደረሰኝ የተፈጸመው የግብይት መጠን እስከ ብር 20,000,000,000 (ሀያ ቢሊየን)
ደርሷል በማለት በእሪሪታ እያለቀሰበተቃራኒው በግብይት ሂደት የሐሰተኛና ሕገ-ወጥ ደረሰኝ ተጠቂ የሆኑ ግለሰብና
ድርጅቶችን በወርኃዊና ዓመታዊ ሪፖርት ጊዜ ሐሰተኛና ሕገ-ወጥ ደረሰኝ ለሚኒስቴር መ/ቤቱ አቅርባቹኃል በማለት
የወንጀል ክስ በማቅረብ ሥራ-አስኪያጆችን ለእስር የንግድ ድርጅቶችን እስከ ማዘጋት በሚያደርስ መልኩእየበደለ
ይገኛል፡፡ታዲያ ይህ የባለስልጣኑ ገቢዎች ሚኒስቴር ተግባር “እራሱ በድሎ እራሱ አለቀሰ”አያስብልም ወዳጆቼ?
በመጨረሻም በቅንነት ላስተናገዳችሁኝ እና ቃለ-መጠየቅ ለሰጣችሁኝ የሚኒስቴር መ/ቤቱ ሰራተኞች
- አቶ ሲሳይ ገዙ ለታ፡ በኢፌዲሪ ገቢዎች ሚኒስቴር የታክስ  ማጭበርበር ምርመራ ዳይሮክቶሬት ዳይሬክተር፤
- አቶ ተሾመ ወልዴ :በገቢዎች ሚኒስቴር የፍትሐብሄር ጉዳዮች ክትትል ቡድን መሪ፤
- አቶ ጌትነት አበባው፤የገቢዎች ሚኒስቴር የሽያጭ መመዝገቢያ መሳሪያ ቴክኖሎጂ ቡድን አስተባባሪ
- ወ/ሮመሰረት ማናስቦ፡ በገቢዎች ሚኒስቴር የደረሰኝ አስተዳደር ቡድን አስተባባሪ፤
- እንዲሁም የተፈቀደለት የሂሳብ ባለሙያና ኦዲተር፡ አቶ ተገኝ ለገሠ
ከልብ አመሰግናለሁ፡፡

The Ministry of Revenue himself cried in defeat Contents Origin event introduction text
purpose 1. Value Added Tax (VAT)

2. VAT Receipt

3. False/false invoice and illegal invoice

4. Fake/fraudulent Whose duty is it to identify and control fake invoices and illegal invoices?
Obligations of the Ministry of Revenue Obligations of other government bodies Obligations
of VAT taxpayers involved in transactions Obligations of third parties Individuals and private
institutions in transactionsAre there any circumstances in which you can verify the falsity of
time receipts? What is the implementation in our courts? Summary "In the Judgment alone is
to be found the law in its living form" "Law finds its living form only in judgments." The
memorial. This article is dedicated to the memory of Yuhans, the pearl of our country's jurist,
who wanted to be thanked for his contribution to the development of the legal system and
who always learned from his works. origin event The Ministry of Revenue of Ethiopia is a
construction company and its managerDuring the 2003-2005 tax year, the company was
accused of evading expenditure and input tax by submitting illegal and false invoices
prepared in the name of other individuals in order to reduce the amount of tax it should pay
and the value added tax it should pay. No. 96, 97, 49, 102 and Value Added Tax
Proclamation No. 285/94 No. No. 49 and 50 by referring to the provisions of 7 types of
crimes. The ministry produced two of its auditors as witnesses for the crime it claimed to
have been committed.He testified that the invoices were fake, and the rest of the invoices
were given to individuals who were wanted for tax crimes, and the construction company
should have been aware of the criminality of the individuals, and the construction company
should have known that the invoices were considered illegal by the ministry. In the same
way, the individuals whose name the invoice was made in their name were engaged as
prosecution witnesses and the invoice presented in their name is different, they have not done
any transaction with the accused company and the invoices are not theirs. by the
defendantThe witnesses presented by the organization submitted the invoices during the
annual tax period of 2003-2005, because the Ministry did not disclose the fake and illegality
of these invoices at the time, especially when the government received the payment of value
added tax payments collected from these fake invoices and used the money to bring the
blame to the organization. Improperness, referring to the fact that there is no system in place
to verify that the invoices are fake and illegal, and documenting that the goods used in the
transaction were used as inputs in the construction.He proved and presented witnesses and
argued. The court that was investigating the case also found that the invoices submitted by
the construction company were false and illegal, and decided to impose a fine on the
company and a prison sentence on the manager. Introduction Ethiopia's "modern tax law"
which is the result of half a century of improvement in the law and tax system, is considered
to be the origin/beginning of the change in the tax system that was levied on land and cattle in
1933. (Alemayuheda "Reading on the Ethiopian Economy" AAUPress, 2011, pp. 189) In
addition, the change of governments that occurred in the country, the increase in the
government's need for revenue and the establishment of global economic conditions and
financial institutions are the main reasons for Ethiopia's modern tax system. (Tadese Lencho
"The Ethiopian Tax System: Cutting Through the Labyrinth and Padding the Gaps" PP.57
Journal of Ethiopian Law September, 2011 Vol.XXV No.1" Even so, our modern tax law is
not organized and uniform like other modern laws of our country.They are scattered through
various decrees, directives and regulations. Even at the time of writing, as many as 67
directives are in force. (Mrs. Maseret Manasbo: Receipts Management Group Coordinator at
the Ministry of Revenue) The main reason for this is that the tax decrees are not prepared
with sufficient policy research and the guidance of qualified experts, and they are only
prepared with the purpose of collecting money to enable the government to overcome the
financial problem or the economic impact it is facing. "Towards a History of the Fiscal Policy
of thePre-Revolutionary Ethiopian State: 1941-1974 pp63 under development in Ethiopia,
Organization for Social Science Research in Eastern and Southern Africa, 2004) The biggest
changes in the tax system in Ethiopia happened after the return of the king from exile;
Following the Ethiopian revolution led by the military junta 'Derg' in 1967, the Ethiopian
People's Revolutionary Democratic Front (EPRDF) took control of the government in 1983,
and in 1994, a unique value added tax was introduced.These are the laws issued following the
recognition of the type of tax in our country. (Tadese Lencho "The Ethiopian Tax System:
Cutting Through the Labyrinth and Padding the Gaps" PP.58 Journal of Ethiopian Law
September, 2011 Vol.XXV No.1) Therefore, this unique value added tax (hereafter referred
to as "VAT"), which is unique to the country, is based on the authority given to the Council
of Ministers to issue regulations by Decree No. 285/94 and Rule No. 139/ 99 According to
Article 22, this authority to the Minister of RevenueHe handed it over and the Minister of
Revenue declared the obligation to use the sales registration tool in Directive No. 46/1999. In
addition, according to Article 22 (1) of VAT Proclamation No. 285/94 and the amendment
Proclamation No. 609/2001 A. No. 50 (B-1), the VAT registered merchant shall cut a receipt
for each sale made by the sales registration device, and the customer and the merchant shall
He came to work with a strict order not to make payment if the receipt was not cut. But in our
capital, Addis Ababa, capital is not satisfied with a simple receipt prepared on paper.Our
people who have it, distribute the receipts to the greedy businessman, and this greedy
businessman, by simulating other receipts with the receipt numbers approved by the
government, make four or five transactions with one receipt number and make a profit; On
the contrary, it is a public fact that the innocent customer, who has not participated in any act,
attached these receipts for the goods he bought and when he reports the expenses to the
authorities, he is accused of trying to cheat or defrauding taxes by submitting a false and
illegal receipt. Even until this article is prepared, in our country, it is fakeThe amount of
illegal transactions has reached 20,000,000,000 Birr (twenty billion) and these receipts have
been published by people who are mentally ill, children, street children, prostitutes, etc. (For
Mr. Sisaye, director of the Tax Fraud Investigation Directorate of the Ministry of Revenue)
This act will be avoided, and the greedy businessman will be punished in the court of
justice.In this article, they will be examined only in terms of the standard of false or illegal
VAT receipts, where they can be separated from the cheater and thus punish the violator in
the court of justice. The purpose of writing The purpose of this article is to answer the
following questions in terms of the VAT Proclamation based on the above-mentioned
circumstances:-

• What is false and illegal invoice?

• Whose duty is it to verify the falsity of what I received?

• Are there situations in which individuals and private institutions can verify the falsity of
receipts during transactions?

• What is the implementation in our courts? What they sayQuestions to answer. Ethiopia's tax
laws are Tax Administration Decree, Income Tax Decree, Excise Tax Decree, Turnover Tax
Decree, Value Added Tax Decree, Stamp Duty Decree, Customs Decree, etc. In these tax
laws and the federal constitution, which is the supreme law of our country, the words "tax",
"tax" and "tax" are common, but their meanings are different according to the purpose and
scope of the law. However, where the working language of the federal government is
Amharic (Federal Constitution No. 5 (2)) and for "Tax"It is not clear whether the English
word "Tax" is used even in the provisions of the Federal Constitution (No. 96-100) when
there is an equivalent word in Amharic for the word "Tax". In the same way, the legislator
and the law executive said that the English word "tax" has been brought down, not only is it
used in our tax laws, but it has created confusion. One of these tax decrees whose name is the
English word "tax" is Decree No. 285/94 "Value Added Tax" approved on June 27, 1994, and
follow up to amend this decree.The issued decrees are No. 609/2001 and 1159/2002. So what
does VAT mean? 1. Value Added Tax (VAT) VAT is a tax based on consumer goods or
consumer spending. It is collected when a product is imported into the country or when any
taxable goods and services are traded. It is a type of tax collected by the tax collector's office
or the Ministry of Revenue. (Daniel Tadese: posted on the Internet website of the Ethiopian
Ministry of Revenue) VAT is one of the types of taxes known as indirect taxes and is
imposed on consumptionIt is a form of tax. As can be understood from the name, it is a
consumption tax/tax on the added value created at each stage of the transaction process.
(Samuel Tadese: 'Value Added Tax in Ethiopia': May 2004, page: 16) Therefore, VAT
Decree 285/94 and its amendments came into force, "If you do not issue a receipt, do not
pay" on any trader who is registered for VAT. to enforce this VAT on the transaction by
posting a notice in a clearly visible place and to confirm this by cutting a VAT receipt before
receiving payment and that the sale has taken placeIt is stated in the VAT Decree No. 285/94
No. 22 (1) that he must give the VAT invoice that he has collected immediately and in the
amendment Decree No. 609/2001 A. No. 47 A (9) (C) and 50 (B-1) by placing an obligation.
However, after the implementation of this VAT system in our country, it has increased the
country's revenue by 39%, but its current level has dropped below 20%. The biggest reason
for this is the usage and control system. Therefore, the issue of VAT receipt is still the
primary and main bottleneck of the tax administration system. (Ato Sisay bought it from the
Federal Ministry of Revenue(Director of Tax Fraud Investigation Directorate) So what is a
VAT receipt? 2. VAT Receipt "Receipt" means any tax payer who is required to keep an
accounting record, a legal document that acknowledges the transaction with his customers
and the money he collects, by cutting and giving to his customers, a confirmation document
that confirms that he has fulfilled his obligation to charge and pay the taxes imposed by the
government. (Gebre Jovah Wolde Gabriel: Non-payment of invoices and criminal liability:
ABYSSINIALAW) Accordingly, in terms of the purpose of VAT receipts, "sales" and
"money""Collection" can be divided into two types, and according to the confirmation of the
receipt, we can divide it into "manual" (usually called manual) and "printed/electronic receipt
by the sales register". "Receipt of sale" means a proof of sale of goods or services by hand or
credit; "Fund collection receipt" means any proof of payment or receipt of cash or check,
regardless of whether or not it is income from sales.28/2001 Article 2 (1) and (2) and Tax
Receipt Use and Management Instruction No. 149/2011 No. 12 and 13. In addition, according
to the directive No. 27/2002 issued for the implementation of VAT, which is retained and
paid by the buyer, in Article No. 5 and the directive on the use and management of tax
receipts No. 149/2011 No. No. 2 (6), invoice means "the agents who reduce the tax and
publish the recognition of the Ethiopian Revenue Customs Authority and the tax It is a
document showing the amount of tax withheld, which is given as a proof of deduction.He is
also concerned about the fact that it is only for transactions with a governmental institution.
"Sales" and "Fund Collection" VAT receipts are the only way to distinguish them from other
receipts based on the information contained in them. It has been explained in Management
Instruction No. 149/2011. According to this, the VAT receipts must contain information
according to the VAT Decree No. 285/94 A. No. 22 (2) and the Minister's Directive No.
28/2001 A. No. 4 (1) and the use of tax receipts.They are listed in Management Instruction
No. 149/2011 No. 6 (2) and these are:- A/ Full name, address and registered business name of
the taxpayer, b/ The taxpayer's taxpayer identification number, VAT registration certificate
number and date of issue; C/ If the full name of the buyer is different from the legal name, the
business name, address and tax payment identification number of the registered person. D/
Serial receipt number, e/ The name of the printing company of the receipt and the date of
publication, f/ Amount of the goods transported or sold or the type of service provided and
what is required for the taxable transaction.Rate of Value Added Tax, g/ Excise tax has been
paid on the goods for which the transaction has been made and the amount of excise tax, h/
Value of sale or taxable transaction written in letters and numbers; Date of receipt Name and
signature of the employee who prepared the receipt and received the money T/ It is the
number and date of the letter in which the authority allowed the receipt to be printed. 3.
False/false invoice and illegal invoice Tax Administration Decree No. 983/2008 No.
983/2008 of the Tax Administration (hereinafter referred to as "TAA") regarding the fact that
a crime committed against a receipt is one of the tax crimes listed.119, 120 and 122 are
described. It is this fake and illegal receipt that is the main problem of the tax administration
system, according to the Ministry of Revenue. Our tax laws do not clearly spell out what
constitutes a false invoice or an illegal invoice or the clear distinction between a false invoice
and an illegal invoice. The understanding of the Ministry of Revenue is that there is no
difference between fake/falsified and illegal receipts. (Ato Teshome Wolde: Head of the Civil
Matters Monitoring Group at the Ministry of Revenue) But in our criminal law to punish an
act as a crimeThe three elements that must be fulfilled are legal, material and moral, and
especially under the element of legality, the act called crime is clearly defined as a crime in
Article No. 2 E 23 (1) of our Criminal Code of 1997. It imposes an obligation when it should
be stipulated or explained. Therefore, before filing a criminal case on behalf of fake/false and
illegal receipts or punishing them according to the criminal law, it is important to clearly state
the difference or unity between the receipts. TA No. 983/2008 No. 119, 120 and 122When
we look at the provisions deeply and closely (with deep and close reading of the provisions),
we find the differences and similarities shown below between fake and illegal receipts. A/
similarity/similarity/ Fake/fraudulent and illegal invoices have two basic things in common
and these are:- • The receipts are clearly prohibited by law and considered as crimes and •
They are mostly used in marketing because of manual or manual receipts. (Transaction of
illegal receipts with a stolen cash register machineHe notes that there are)
b/difference/difference/ • False/fraudulent invoice as defined in TA No. 983/2008 A. No. 119
(1) (a) and (3) means a receipt printed without the permission and approval of the official's
office or a receipt made by simulating receipts printed with the permission and approval of
the authority. is it. • Illegal receipt is when the receipt is printed with the permission and
approval of the authority and is legal, but the transaction in which the receipt is used is
illegal, for example, the receipt is cut before the transaction is completed.(No. 120 (4) and
Tax Receipt Use and Management Guide No. 149/2011 No. 25 (2)), set different prices on
the same receipts for the same transaction (No. 120 (2) and Tax Receipt Use and
Management Guide No. 149/2011 (A.Q.) 22 (3), receipts from transactions with individuals
and business establishments whose names have been listed to prevent transactions from being
carried out in newspapers and on the internet by the authority (until this article was prepared,
162 receipts were listed on the authority's internet), we will use them for one transaction.
When using a receipt for another transaction (taxReceipt Usage and Management Guideline
No. 149/2011 A. No. 22 (2), making the printout of the receipt to be used for payment of
taxes other than the authorized tax, deviating from the list of mandatory information that
should be included in the VAT receipt (Tax Receipt Usage and Management Guideline No.
149/2011 A. No. 22 (10), use of a receipt for which a decision has been made to be canceled
by the authority (according to Tax Receipt Use and Management Instruction No. 149/2011 A.
No. 22 (9), a receipt for a transaction on smuggled goods (Mr. Sisay bought it: by Federi
Revenues) Ministry of tax fraud investigationDirectorate Director) and etc. So, how to
distinguish these fake/fraudulent and illegal invoices from legitimate invoices? 4. Whose duty
is it to identify and control fake/fraudulent and illegal invoices? Fake receipts used in
transactions and illegal receipts of previous transactions, transactions carried out with receipts
canceled by the ministry office, if the ministry did not announce it on its website or in the
media, but illegal receipts published by people found guilty of fraud in the court. Only based
on these receipts in the transactionBelow is a breakdown of who is responsible for keeping
them out of the system. Duty of the Ministry of Revenue Proclamation No. 1097/2011, which
was issued on November 20, 2011, to determine the powers and functions of the executive
bodies of the Federal Government, which established and approved 10 ministries, established
the Ministry of Revenue in Article No. 9 (19) and stated in Article No. 31 that the authority
given to the Revenue and Customs Authority was given to the Ministry of Revenue: Thus,
Proclamation No. 587/2000, which established the Revenue and Customs Authority, defined
the authority of the authority in ArticleSection 5 (3) stipulates that "Enforce tax and customs
laws by preventing and controlling tax evasion and evasion", so the prevention of tax evasion
is one of the main objectives of the Ministry of Revenue. Accordingly, when answering the
questions raised by this writer about how the ministry is fulfilling its obligations, the answer
they gave was as follows:- A/ Names of individuals and business establishments involved in
fraudulent activities on the Ministry's website and other mass media.Informing the customer
not to transact with these individuals by listing them (TA No. 983/2008 No. 133), b/ By
giving a reward for the suggestions received from the users and for the actual information
provided (TA No. 983/2008 No. 134 (1)) C/ The office audits the VAT registrant's
documents and He explained that it was due to his own suspicions during his inspection.
Obligations of other government bodies Any federal and state government, government
office, agency or other body, local administration, association, organization, non-
governmental organization, tax laws.They have a duty to cooperate with the authority in
enforcement. (TA No. 983/2008 No. 7) Obligation of the VAT taxpayer involved in the
transaction A/ Considering that the invoice given by the VAT registrant participating in the
transaction contains all the information required to be included in the invoice according to the
VAT laws, b/ Considering the business license and tax identification number with the
numbers mentioned on the invoice, C/ Not submitting false invoices and documents during
the monthly tax report to the Ministry and when submitting documents for audit (VAT
Decree 285/94 No. 49 and50), d/ To keep receipts and documents properly for any
transaction and submit them to the Ministry when requested (TA No. 983/2008 No. 17); E/
When requested by the Ministry, showing the value of the items traded or the items
purchased and used for service. F/ When requested by the Ministry, they are to show the sales
stores where they have made transactions. Obligations of third parties According to the tax
law, anyone who obstructs or tries to obstruct a tax employee who is performing his duties
and is under investigation and investigation will be punished with a crime.It is the duty of
everyone not to disturb the tax employee when he is doing his work or checking, as it is
stipulated in TAA No. 983/2008 No. 126 (1). Are there situations in which individuals and
private institutions can verify the falsity of invoices during transactions? As explained in
detail above, the government has established a "Ministry of Revenue" at the ministerial level
to prevent fake/false and illegal invoices from being used in transactions and to prevent
innocent consumers from being victims of this illegal activity.He placed most of the duties on
the minister's office and government institutions. There are only two ways to identify
fake/fraudulent invoices and illegal invoices in transactions carried out by individuals and
private institutions, and these are: • This is by knowing the information that should be
included in a VAT invoice and by making sure that the invoice presented to them in the
transaction process does not contain the information that should be included by law. • Only
by consulting the seller's tax ID number and business license. A transaction through a phone
application on a mobile phone at the Ministry's officeA system was intended for the customer
to check the authenticity of the receipt directly from the ministry by entering the number of
the receipt received by the transaction, but it has not yet been implemented. (Ato
Getnettabalu, Coordinator of Sales Registration Equipment Technology Group, Ministry of
Revenue) However, in law, the duty of protecting and preventing fake or illegal invoices
from being used in transactions is mostly placed on the ministry, but in practice, they have
provided fake and illegal invoices. Revenue alleges that you were negligent in not doing so
when you should have known of the falsification and illegality of the receipts before making
the transaction.The Ministry prosecutes individuals and organizations who do not have the
capacity to detect fake and illegal invoices without fulfilling their obligations. What is even
sadder about the matter is that even if the accused companies present the goods they bought
as proof of their transactions, only 65% of the transactions they made in the invoice will be
accepted and the rest of their expenses will not be charged as expenses. (Mr. Sisay bought for
TA: Director of the Tax Fraud Investigation Directorate at the Federal Revenue Ministry)
What is the implementation in our courts? Based on the issue described earlier in this article
regarding the origin of this article, it refers to fake/fraudulent invoices.And if the Ministry
does not announce it on the website or in the media, but based only on the illegal receipts
published by the people found guilty of fraud by the court, the court's decision and trial
process will be reviewed by this court application. In this case, the company accused by the
Ministry of Revenue was accused of submitting false documents to the authority's office by
reporting false and illegal invoices. For this, the ministry has explained the illegality and
falsity of the invoices that the office attached as evidence in the case as follows. Illegal
receipts: The receipts with the permission of the authorityAlthough they were published, the
individuals who published them were found guilty of tax evasion by the court, and the
defendant company knowing that it should not have done business with these individuals, or
when it should have known that it did business with them, said that the receipts they
submitted were illegal (and attached the court's conviction as evidence). Counterfeit invoices:
These are invoices that have been used for transactions by publishing fake invoices in the
name of other individuals and organizations.testified). The defendant company's argument is
that there is no way for me to know the fakeness and illegality of these invoices. The invoices
contain all the information required by law and I received them with the business license and
tax identification number. Construction and the construction contract is that there is a price
list (Bill of Quantities). In addition, the official auditor, who was presented as an expert
witness by the Ministry of Revenue, answered the cross-examination from the accused
company.There is no way that the accused company could know that these invoices are fake
or illegal. The official office has not yet developed a system that allows customers to know
this during the transaction process. He explained that it is the ministry's duty to protect and
protect consumers, including the accused company, from fraudulent and illegal activities.
However, the court that examined the case examined only the "falsity and illegality of the
invoices" after weighing the human and documentary evidence and came to the conclusion
that the invoices submitted by the accused company to the ministry office were
"false/fraudulent and illegal".He ordered that the company and its manager be convicted and
fined and imprisoned. In this way, the basic factors that the court should investigate, namely:
1st/ Did the defendant company use all the means to identify fake and illegal invoices or not?
2nd/ Is the receipt fraud that can be identified by the accused company or not? 3rd/ Has the
ministry fulfilled its duty to prevent this transaction from happening or not? By skipping the
topics that are said, the decision is only focused on the falsity and illegality of the directly
received.Not only is it inappropriate, but it is alienating it from the purpose that the law
intends to achieve, and it has put the trader and transaction operator in danger if they pay
VAT. In particular, the fact that the duty of the minister's office is not examined by the court
has opened the door for the office to neglect its duty and leave all the responsibilities on the
citizens and not work properly. Thus, the laws that are written and defined by the inanimate
documents are sown in the courts to be implemented and protected, but the decisions given
by the courts in the manner described above are the ones that bury the laws on the inanimate
document, not where they are sown to life.Of course, it is a mistake to say that this is the
general application of the court based on this one case, but the purpose of the author is to
share the case that he has encountered and to encourage other experts to share the cases that
are being processed by the courts on the same case and to inspire us to learn from it.
Summary The main reason for the widespread use of fake and illegal receipts in business is
the use and control of the receipt system that our country, Ethiopia, is following, both the
ministry's office staff and businessmen agree. From our power, VAT taxKenya, which has
developed a system, has avoided the problems that occur following invoices by using e-
invoice. However, even today, the Ministry's office is not seen to be trying to eliminate the
problems that are occurring due to receipts by establishing such a technology-assisted system.
The Legislature, which is one of the bodies that should ask and control (check-balance)
whether the Ministry of Revenue is fulfilling its responsibilities assigned by law, is the
legislature of the people's representatives/like myself.He has never conducted an evaluation
called "this is it" on control and protection. The Court of Law Interpreter also gave a decision
regarding the authority of the Ministry of Revenue as a plaintiff in cases presented by the
Ministry of Revenue without taking into account the actions of the authority to prevent fake
and illegal invoices from being used in transactions. It is inappropriate and should be
corrected. (Note that the writer is only based on the issue he encountered) In the event that
the Ministry of Revenue has not fulfilled its responsibilities at an appropriate level to achieve
the purpose for which it was established; Without adequately fulfilling his duty to protect and
protect individuals and organizations from false and illegal invoices;The amount of
transactions made by fake and illegal invoices in the city and the country has reached up to
20,000,000,000 Birr (twenty billion) while crying in Irita. On the contrary, a criminal case
has been filed against individuals and organizations who are victims of fake and illegal
invoices during the transaction process and have submitted fake and illegal invoices to the
minister's office during the monthly and annual reports. He is abusing business managers to
the point of arresting them and closing down business organizations. So, doesn't this function
of the Ministry of Revenue of the official think that he "cries himself when he is beaten" my
friends? Finally, to those who treated me sincerely and gave me an interviewMinistry staff -
Mr. Sisay Gelen, Director of the Directorate of Tax Fraud Investigation at the Federal
Revenue Ministry; - Mr. Teshome Wolde: Head of the Civil Matters Monitoring Group at the
Ministry of Revenue; - Mr. Getnat Al-Badula, Coordinator of the Sales Registration
Equipment Technology Group of the Ministry of Revenue - Mrs. Ms. Maseret Manasbo:
Coordinator of the Receipts Management Team at the Ministry of Revenue; - Also authorized
accountant and auditor: Mr Thank you very much.

Wasaaraddii Dakhliga lafteedu waxay la ooysay guul-darro Nuxurka Ujeedada qoraalka

hordhaca dhacdada asalka ah 1. Canshuurta Qiimaha lagu daray (VAT) 2. Rasiidka VAT 3.
qaansheeg been ah/been ah iyo qaansheeg sharci darro ah 4. Been abuur/khayaano Yaa
waajib ku ah in la ogaado oo la xakameeyo qaansheegyada been abuurka ah iyo
qaansheegyada sharci darrada ah? Waajibaadka Wasaaradda Dakhliga Waajibaadka
Hay'adaha kale ee dawladda Waajibaadka cashuur bixiyayaasha VAT ee ku lug leh wax kala
iibsiga.Ma jiraan duruufo aad ku xaqiijin karto been-abuurka wakhtiga rasiidhada?Maxay
tahay fulinta maxkamadahayada? Soo koobid "Xukunka kaliya waa in la helaa sharciga qaab
nololeed" "Sharcigu qaabkiisa nololeed wuxuu ku helaa oo kaliya xukunnada." Xusuusta.
Maqaalkani waxa uu u guntaday xusustii Yuhaans oo ahaa luul sharci yaqaankii dalkeena oo
doonayay in loogu mahadnaqo sidii uu uga qayb qaadan lahaa horumarinta nidaamka
sharciga oo mar walba wax ka baran jiray waxqabadkiisa. dhacdo asal ah Wasaaradda
Dakhliga Itoobiya waa shirkad dhisme iyo maamuleheedaSannad cashuureedka 2003-2005,
shirkadda ayaa lagu eedeeyay inay ka baxsatay kharashaadka iyo cashuurta agabka, iyadoo
soo gudbisay qaansheegyo sharci darro ah iyo kuwo been abuur ah oo lagu diyaariyay
magacyo dad kale si loo dhimo cashuurta ay bixinayso iyo cashuurta lagu daray ee ay tahay
inay bixiso. . Wasaaraddu waxay soo saartay laba ka mid ah hanti-dhowrayaasheeda oo
markhaati ka noqda dambiga ay sheegtay inay galeen.Wuxuu ka marag kacay in
qaansheegyadaasi ay yihiin kuwo been abuur ah, inta soo hartayna la siiyay shaqsiyaad la
doonayay in lagu soo qabto dambiyo canshuur, sidoo kalena ay ahayd in shirkadda dhiseysa
ay ka warqabto dambiyada shaqsiyaadka, shirkadda dhiseysana ay ogaato in qaansheegahaas.
ay wasaaraddu u aragtay sharci darro. Sidoo kale, shaqsiyaadka magacooda lagu soo
bandhigay qaansheegta magacooda lagu soo eedeeyay waxay ku hawlanaayeen
markhaatiyaal xeer ilaalineed, qaansheegta magacooda lagu soo bandhigayna ay ka duwan
tahay, wax ganacsi ah oo ay la galeen shirkadda lagu soo eedeeyayna ma jirto. by
eedaysanahaMarkhaatiyaasha uu ururku soo bandhigay waxay soo gudbiyeen qaan-
sheegyada cashuuraha sannadlaha ah ee 2003-2005, sababtoo ah wasaaraddu may sheegin
been-abuurka iyo sharci-darrada ay wakhtigaas ku jireen, gaar ahaan markii ay xukuumaddu
heshay lacagihii cashuuraha qiimaha badnaa ee laga ururiyey. Qaansheegyadan been abuurka
ah oo lacagtaas loo adeegsaday si ay eedda ugu soo bandhigaan hay’adda, iyadoo la
tixraacayo in aysan jirin nidaam lagu xaqiijinayo in qaan-sheegyadu ay yihiin kuwo been
abuur ah oo sharci-darro ah, iyo in la diiwaan-geliyo in badeecadaha lagu kala iibsanayo loo
isticmaalo sida. agabka dhismaha.Wuxu caddeeyay oo soo bandhigay markhaatiyaal wuuna
ku dooday. Maxkamadda baadhista kiiskan waday ayaa sidoo kale ogaatay in qaan-sheegyada
ay soo gudbisay shirkadda dhismuhu ay tahay mid been abuur ah oo aan sharci ahayn,
waxaanay go’aansatay in shirkadda lagu xukumo ganaax lacageed iyo xadhig xadhig ah oo
lagu xukumo maareeyaha. Hordhac “Xeerka cashuuraha casriga ah ee Itoobiya” oo ka
dhashay horumarkii sharciga iyo nidaamka cashuuraha ee muddada nus qarniga ah, ayaa loo
arkaa inuu yahay asalka/bilawga isbeddelka nidaamka cashuuraha ee dhulka iyo xoolaha laga
qaadi jiray 1933kii. (Alemayuheda "Reading on the Ethiopian Economy" AAUPress, 2011,
pp. 189) Waxa kale oo intaas dheer, isbeddelka dawladihii dalka ka dhacay, korodhka
baahida dakhliga ee dawladdu iyo aasaaska xaaladaha dhaqaale ee adduunka iyo hay’adaha
maaliyadda ayaa ah sababaha ugu waaweyn ee nidaamka cashuuraha casriga ah ee Itoobiya.
(Tadese Lencho "Nidaamka Cashuuraha Itoobiya: Goynta iyada oo Labyrinth iyo Padding
The Gaps" PP.57 Journal of Ethiopian Law September, 2011 Vol.XXV No.1" Sidaas oo ay
tahay, xeerkeena casriga ah ee cashuuruhu maaha mid habaysan oo isku mid ah sida
shuruucda kale ee casriga ah ee dalkeena.Waxay ku kala firdhisan yihiin xeerar, awaamiir iyo
xeerar kala duwan.Xitaa wakhtiga qoraalkan la qorayo, waxaa jira ilaa 67 awaamiir. (Marwo
Maseret Manaasbo: Isuduwaha Kooxda Maareynta Rasiidhada ee Wasaaradda Dakhliga)
Sababta ugu weyn ayaa ah in wareegtooyinka canshuuraha aan loo diyaarinin cilmi baaris ku
filan oo siyaasadeed iyo hagitaan khubaro aqoon leh, waxaana loo diyaariyey kaliya
ujeeddada ururinta. lacag si ay ugu suurtagasho dowladda in ay ka baxdo dhibaatada dhaqaale
ama saameynta dhaqaale ee soo food saartay. "Ku Wajahan Taariikhda Siyaasadda
Maaliyadda eeDawladdii Itoobiya ee Kacaanka ka hor: 1941-1974 pp63 ee horumarinta
Itoobiya, Ururka Cilmi-baadhista Sayniska Bulshada ee Bariga iyo Koonfurta Afrika, 2004)
Isbeddelka ugu weyn ee nidaamka canshuuraha ee Itoobiya wuxuu dhacay ka dib markii uu
boqorku ka soo noqday qurbaha; Kacaankii Itobiya ee uu hogaaminayey taliskii milatariga
ahaa ee ‘Dergiga’ 1967 kii, waxa talada dalka la wareegay xisbiga EPRDF 1983-kii, 1994-
kii, waxa la soo geliyay cashuur qiimo leh oo gaar ah.Waa xeerarkii la soo saaray ka dib
markii la aqoonsaday nooca cashuuraha ee dalkeena. (Tadese Lencho "Nidaamka Cashuuraha
Itoobiya: Goynta Labyrinth-ka iyo Dul-daaqyada" PP.58 Journal of Ethiopian Law
September, 2011 Vol.XXV No.1) Haddaba, cashuurta qiimaha leh ee lagu kordhiyey (haddan
loo yaqaan “VAT”) ee dalka u gaar ah, waxa saldhig u ah awoodda Golaha Wasiirrada loo
siiyey inay xeer-nidaamiyaha ku soo saaraan Xeer Lr.285/94 iyo Xeer Lr.139. / 99 Sida ku
cad qodobka 22aad, awooddan oo ah Wasiirka DakhligaWaxa uu ku wareejiyey Wasiirka
Dakhligu waxa uu ku caddeeyey inay waajib ku tahay adeegsiga qalabka diiwaangelinta iibka
ee Awaamiirta Lr. 46/1999. Sidoo kale, sida uu dhigayo qodobka 22 (1) ee xeerka cashuuraha
cashuurta (VAT) ee Xeer Lr.285/94 iyo wax ka bedelka Xeer Lr. 609/2001 A. No. 50 (B-1)
ganacsatadu waa inay ka jaraan rasiid iib kasta oo la sameeyo. Qalabka diiwaangelinta iibka,
iyo macaamilka iyo ganacsatadu waa inuu la yimaadaa si uu ugu shaqeeyo amar adag oo ah
in aan lacag bixin haddii aan la jarin rasiidka. Laakin caasimadeena Addis Ababa caasimad
kuma qanacsana rasiidh fudud oo warqad lagu diyaariyay.Dadkayagii haysta, waxay u
qaybiyaan rasiidhada ganacsadaha hunguriga ah, ganacsadahan hunguriga ah, isaga oo
rasiidhada kale kaga dhigaya nambarada ay dawladdu u ansixisay, waxa uu afar ama shan
wax kala iibsadaa hal lambar oo rasiidh ah oo uu ka faa’iidaysto; Taas beddelkeeda, waxa
xaqiiqo ah in macmiilkii aan waxba galabsan oon wax fal ah ka qaybgelin uu ku lifaaqay
rasiidhadan alaabta uu soo iibsaday, marka uu kharashaadka u sheego maamulkana lagu
eedeeyo inuu isku dayay inuu khiyaameeyo ama uu cashuurta lunsado. adigoo soo gudbiyay
rasiidh been abuur ah oo sharci darro ah. Xataa ilaa maqaalkan laga diyaariyo, waddankeena,
waa been abuurLacagaha wax kala iibsiga ee sharci darrada ah ayaa gaadhay 20,000,000,000
Birr (Labaatan bilyan) waxaana rasiidhadan daabacday dad dhimirka ka xanuunsan, carruur,
carruur darbi jiif ah, dhillooyin iwm. (Mudane Sisaye, Agaasimaha Hoggaanka Baarista
Khiyaanada Cashuuraha ee Wasaaradda Dakhliga) Falkaasna waa laga fogaanayaa, waxaana
lagu ciqaabi doonaa ganacsadihii hunguriga ka galay maxkamadda cadaaladda.Maqaalkan,
waxa lagu eegi doonaa oo kaliya halbeegyada cashuuraha cashuuraha ee VAT-ka ee beenta
ah ama sharci darrada ah, halkaas oo laga sooci karo khaa'inul-wadayaasha, sidaas darteedna
lagu ciqaabo dambiilaha maxkamadda cadaaladda. Ujeedada qoraalka Ujeedada maqaalkan
ayaa ah in aan kaga jawaabo su’aalahan hoos ku xusan ee ku saabsan ku dhawaaqista VAT ee
ku salaysan duruufaha aan kor ku soo xusnay:- Waa maxay qaansheegta beenta iyo sharci
darrada ah? Yaa waajib ku ah inuu xaqiijiyo been abuurka waxa aan helay? • Ma jiraan
xaalado ay shakhsiyaad iyo hay'ado gaar ah ku xaqiijin karaan been-abuurka rasiidhada inta
lagu jiro wax kala iibsiga? Waa maxay fulinta maxkamadahayada? Waxa ay leeyihiinSu'aalo
laga jawaabo. Shuruucda Cashuuraha Itoobiya waa Digreeto Maamulka Cashuuraha,
Wareegtada Cashuuraha Dakhliga, Digreetada Cashuur-dhaafka, Wareegtada Cashuur-
dhaafka, Wareegtada Cashuuraha Qiimaha lagu daray, Wareegtada Duty, Degreetada
Kastamka, iwm. Xeerarkan canshuuraha iyo dastuurka federaalka oo ah sharciga ugu
sarreeya dalkeenna, waxaa ku badan ereyada “Canshuur” iyo “Canshuur” balse macnahooda
ayaa kala duwan marka loo eego ujeeddada iyo baaxadda sharciga. Si kastaba ha ahaatee,
halka luqadda shaqada ee dawladda federaalku tahay Amxaari (Dastuur Federaal No. 5 (2))
iyo "Canshuur"Ma cadda in ereyga Ingiriisiga ah ee "Tax" loo isticmaalo xitaa qodobbada
Dastuurka Federaalka (No. 96-100) marka uu jiro kelmad u dhiganta ereyga "Tax". Sidaa si
la mid ah ayey sharci-dejiye iyo xeer-fulintu sheegeen in ereyga Ingiriisi ah “Canshuur” la
soo dejiyay, kaliya maaha in lagu isticmaalo shuruucda cashuuraha, balse waxay abuurtay
jahawareer. Mid ka mid ah wareegtooyinkan cashuuraha oo magaciisu yahay ereyga
Ingiriisiga ah ee "canshuurta" waa Xeer No. 285/94 "Value Added Tax" ee la ansixiyay Juun
27, 1994, daba-galkana wax ka beddelka wareegtada.Wareegtada lasoo saaray ayaa kala ah:
609/2001 iyo 1159/2002. Haddaba maxay ka dhigan tahay VAT? 1. Canshuurta Qiimaha lagu
daray (VAT) VAT waa cashuur ku salaysan badeecada ama kharashaadka macmiisha, waxa
la qaadaa marka badeecad dalka la soo geliyo ama wax kasta oo la cashuuri karo la kala
iibsanayo, waana nooc ka mid ah cashuuraha laga qaado xafiiska cashuuraha ama wasaarada
cashuuraha. . (Daniel Tadese: ayaa lagu daabacay mareegta internetka ee wasaaradda
dakhliga Itoobiya) VAT waa mid ka mid ah noocyada canshuuraha ee loo yaqaan canshuurta
dadban waxaana lagu soo rogaa isticmaalkaWaa nooc cashuureed. Sida laga fahmi karo
magaca, waa cashuurta isticmaalka/canshuurta qiimaha lagu daray ee lagu abuuray marxalad
kasta oo habka wax kala iibsiga ah. (Samuel Tadese: 'Value Added Tax in Ethiopia': May
2004, bogga: 16) Sidaa darteed, waxa dhaqan galay VAT Decree 285/94 iyo wax ka
bedelkeeda, "Haddii aadan bixin rasiidh, ha bixin" ganacsade kasta oo wuxuu ka diiwaan
gashan yahay VAT. si uu u dhaqan geliyo moms-kan wax kala iibsiga isagoo ku dhejinaya
ogeysiis meel si cad u muuqda iyo si loo xaqiijiyo taas iyada oo la jarayo rasiidka VAT ka
hor inta aan la helin lacagta iyo in iibku dhacayWaxa lagu sheegay Xeer Lr.285/94 No.22 (1)
in uu bixiyo qaansheegta VAT ee uu soo ururiyay isla markaaba iyo wareegtada wax ka
bedelka ee Lr. 609/2001 A. No. 47 A (9) (C) iyo 50 (B-1) iyadoo la saarayo waajib. Si
kastaba ha ahaatee, ka dib markii dalkeena laga hirgeliyay nidaamkan VAT, waxa uu kor u
kacay dakhliga dalka 39%, balse heerka uu maanta marayo waxa uu hoos uga dhacay 20%.
Sababta ugu weyn ee tani waa isticmaalka iyo nidaamka xakamaynta. Sidaa darteed, arrinta
rasiidka VAT-ka ayaa weli ah caqabadda koowaad iyo tan ugu weyn ee nidaamka maamulka
canshuuraha. (Ato Sisay waxa uu ka iibsaday Wasaaradda Dakhliga ee dawladda
Faderaalka(Agaasimaha Hoggaanka Baarista Khiyaanada Canshuurta) Haddaba waa maxay
risiidhka moms? 2. Rasiidka VAT “Rasiidh” waxa loola jeedaa cashuur bixiye kasta oo looga
baahan yahay in uu hayo diiwaanka xisaabaadka, dukumeenti sharci ah oo qiraya macaamilka
macaamiishiisa iyo lacagta uu ururinayo, isaga oo jaraya oo siiya macaamiishiisa,
dukumeenti xaqiijin ah oo xaqiijinaya in uu buuxiyey shaqadiisii. waajibka ku ah bixinta iyo
bixinta cashuuraha ay dawladdu soo rogtay. (Gebre Jovah Wolde Gabriel: Bixin la'aanta
qaansheegyada iyo mas'uuliyadda dembiga: ABYSSINIALAW) Sidaa darteed, marka la eego
ujeedada rasiidhada VAT, "iibka" iyo "lacag""Ururinta" waxaa loo qaybin karaa laba nooc,
iyo sida ku cad xaqiijinta rasiidka, waxaan u qaybin karnaa "Manual" (badanaa loo yaqaan
buug-gacmeedka) iyo "rasiidh daabacan / elektaroonig ah by diiwaanka iibka". "Rasiidka
iibka" waxaa loola jeedaa caddaynta iibka alaabta ama adeegyada gacanta ama credit;
"Riisiidka lacag ururinta" waxaa loola jeedaa caddayn kasta oo lacag bixin ah ama helitaanka
lacag caddaan ah ama jeeg, iyada oo aan loo eegin haddii uu yahay dakhliga ka soo baxa
iibka iyo in kale.28/2001 Qodobka 2 (1) iyo (2) iyo Isticmaalka iyo Tilmaanta Maareynta
Rasiidka Cashuuraha No. 149/2011 No. 12 iyo 13. Sidoo kale, sida ku cad awaamiirta Lr.
27/2002 ee soo baxday ee ku saabsan dhaqangelinta VAT, ee haynta iyo bixinta iibsaduhu, ee
ku xusan qodobka 5aad iyo awaamiirta isticmaalka iyo maaraynta warqadaha cashuuraha ee
No. 149/2011 No. 2(6), qaansheegtu waxa loola jeedaa "Wakiilada cashuurta dhimaya ee
daabacaadda aqoonsiga Hay'adda Cashuuraha Itoobiya iyo cashuurta, Waa dukumeenti
muujinaya cadadka cashuurta laga jaray, kaas oo caddayn ahaan loo bixinayo. iyo ku
dhaqanka rasiidhkanWaxa kale oo uu ka walaacsan yahay xaqiiqda ah in ay tahay oo kaliya
wax kala beddelashada hay'ad dawladeed. "Iibka" iyo "Aruurinta Maalgelinta" VAT
rasiidhada ayaa ah habka kaliya ee lagu kala saari karo rasiidhada kale iyadoo lagu saleynayo
macluumaadka ku jira. Waxaa lagu sharaxay Tilmaamaha Maamulka No. 149/2011. Sida ku
cad, rasiidhada VAT-ku waa inay ku jiraan macluumaad sida ku cad xeer Lr.285/94 A. No.22
(2) iyo Awaamiirta Wasiirka ee Lr. 28/2001 A. No. 4 (1) iyo isticmaalka cashuuraha.
rasiidhada.Waxay ku taxan yihiin Tilmaamaha Maamulka No. 149/2011 No. 6 (2) waxayna
kala yihiin:- A/ Magaca buuxa, ciwaanka iyo magaca ganacsi ee ka diiwaan gashan cashuur
bixiyaha, b/ Lambarka aqoonsiga cashuur bixiyaha cashuur bixiyaha, lambarka caddaynta
diiwaangelinta VAT iyo taariikhda la soo saaray; C/ Haddii magaca iibsadaha oo buuxa uu ka
duwan yahay magaca sharciga ah, magaca ganacsiga, cinwaanka iyo lambarka aqoonsiga
bixinta cashuuraha ee qofka diiwaangashan. D/ Lambarka rasiidka taxanaha ah, e/ Magaca
shirkadda daabacaadda ee rasiidhka iyo taariikhda la daabacay, f/ Qadarka badeecadaha la
raray ama la iibiyay ama nooca adeeg ee la bixiyay iyo waxa looga baahan yahay wax kala
iibsiga cashuurta.Qiimaha Canshuurta Lagu Daray, g/ Canshuurta badeecadaha lagu kala
iibsanayo iyo xadiga canshuurta badeecooyinka laga bixiyo. h/ Qiimaha iibka ama macaamil
ganacsi oo la cashuuri karo oo ku qoran xarfo iyo nambaro; Taariikhda la helay Magaca iyo
saxiixa qofka shaqaalaha ah ee soo diyaariyay rasiidhka ee qaatay lacagta T/ Waa lambarka
iyo taariikhda warqadda ay hay’addu ku ogolaatay in rasiidhka la daabaco.

3. qaansheeg been ah/been ah iyo qaansheeg sharci darro ah Wareegtada Maamulka

Canshuuraha ee Lr. 983/2008 No.119, 120 iyo 122 ayaa lagu tilmaamay. Waa rasiidhkan
been abuurka ah ee sharci darrada ah ee dhibaatada ugu weyn ku haya nidaamka maamulka
cashuuraha, sida ay sheegtay wasaaradda dakhligu. Sharcigeena canshuuruhu si cad uma
qeexin waxa uu yahay qaansheeg been abuur ah ama qaansheeg sharci darro ah ama faraqa
cad ee u dhexeeya qaansheegta been abuurka ah iyo qaansheegta sharci darrada ah. Fahamka
Wasaaradda Dakhliga ayaa ah in aanay waxba ku kala duwanayn rasiidhada been abuurka ah
iyo kuwa aan sharciga ahayn. (Ato Teshome Wolde: Madaxa Kooxda Dabagalka Arrimaha
Madaniga ah ee Wasaaradda Dakhliga) Laakiin sharcigeena dambiyada in fal dambi lagu
ciqaaboSaddexda qodob ee ay tahay in la fuliyaa waa sharci, maadi iyo akhlaaq, gaar ahaana
qodobka sharciga ah, fal-dembiyeedka la yidhaa waxa si cad loogu qeexay fal-dambiyeedka
qodobka 2 E 23 (1) ee xeerkeena ciqaabta ee 1997. waxay saaraysaa waajib marka ay tahay
in la qeexo ama la sharaxo. Sidaa darteed, ka hor inta aan loo gudbin dacwad ciqaabeed
magaca rasiidhada been-abuurka ah/beenta iyo sharci-darrada ah ama aan lagu ciqaabin
sharciga ciqaabta, waxaa muhiim ah in si cad loo sheego farqiga ama midnimada u dhexeeya
rasiidhada. TA No. 983/2008 No. 119, 120 iyo 122Marka aynu si qoto dheer oo qoto dheer u
eegno qodobada (iyadoo si qoto dheer oo qoto dheer loo akhriyay qodobbada), waxa aynu
ogaanaynaa kala duwanaanshaha iyo isu ekaanshaha hoos ku xusan ee u dhexeeya rasiidhada
been abuurka ah iyo kuwa aan sharciga ahayn. A/ isu ekaanshaha/isku ekaanshaha/
Qaansheegyada been abuurka ah iyo kuwa aan sharciga ahayn waxay wadaagaan laba
arrimood oo asaasi ah oo kala ah:-

• Rasiidhada si cad sharciga ayaa u mamnuucay waxaana loo arkaa dembi iyo Inta badan
waxaa loo adeegsadaa suuqgeyn sababtoo ah rasiidhada gacanta ama gacanta. (Ku wareejinta
rasiidhada sharci darrada ah mashiinka diiwaanka lacagta caddaanka ah ee la xadayWaxa uu
xusay in ay jiraan) b/farqiga/farqiga/ Qaansheeg been abuur/khiyaano ah sida lagu qeexay TA
No. 983/2008 A. No. 119 (1) (a) iyo (3) macneheedu waa rasiidh la daabacay iyada oo aan
ogolaansho iyo aqoonsi laga helin xafiiska masuulka ogolaanshaha iyo aqoonsiga
masuulka.ma tahay. • Rasiidhada sharci darrada ah waa marka rasiidhka la daabaco
ogolaanshaha iyo ogolaanshaha hay'addu waa sharci, laakiin macaamilka lacagta lagu
isticmaalo waa sharci darro, tusaale ahaan, rasiidku waa la gooyaa ka hor inta aan la
dhamaystirin wax kala iibsiga.(Nr. 120 (4) iyo Isticmaalka iyo Maaraynta Cashuurta Rasiidka
No. 149/2011 No. 25 (2)), dejisay qiimayaal kala duwan isla rasiidhada isku mid ah wax kala
iibsiga (No. 120 (2) iyo Isticmaalka rasiidka cashuuraha Hagaha Maareynta No. 149/2011
(A.Q.) 22 (3), rasiidhada macaamil ganacsi ee shakhsiyaadka iyo xarumaha ganacsiga ee
magacyadooda lagu qoray si looga hortago in wax kala beddelasho lagu sameeyo
wargeysyada iyo internetka ee hay'addu (ilaa maqaalkan laga diyaariyay , 162 rasiidh ayaa
lagu taxay internetka maamulka), waxaanu u isticmaali doonaa hal wax kala
beddelasho.Isticmaalka iyo Maareynta Rasiidka No. 149/2011 A. No. 22 (2), samaynta
daabacaadda rasiidhka si loogu isticmaalo bixinta cashuuraha aan ahayn cashuurta la
oggolaaday, kana leexanaysa liiska macluumaadka khasabka ah ee ay tahay in lagu daro.
risiidhka VAT (Isticmaalka Qaadashada Cashuurta iyo Tilmaamaha Maamulka No. 149/2011
A. No. 22 (10), isticmaalka risiidhka kaas oo go'aanka la gaadhay in la joojiyo maamulka
(sida ku cad Isticmaalka Qaadashada Cashuurta iyo Tilmaamaha Maamulka No. 149/2011 A.
No. 22 (9), rasiidh wax kala beddelashada alaabta koontarabaanka ah (Mr. Sisay waxa uu
iibsaday: by Federi Revenues) Wasaaradda cashuuraha baadhista
musuqmaasuqa.Agaasimaha Agaasinka) iyo iwm. Haddaba, sidee lagu kala sooci karaa
qaansheegyadan been abuurka ah/khiyaanada ah iyo kuwa sharci darrada ah iyo
qaansheegyada sharciga ah? 4. Yaase xil ka saaran yahay inuu ogaado oo uu xakameeyo
qaansheegyada been abuurka ah/khiyaanada ah iyo kuwa aan sharciga ahayn? Rasiidhada
been abuurka ah ee loo isticmaalo wax kala beddelashada iyo rasiidhada sharci darrada ah ee
wax kala beddelasho hore, wax kala beddelasho oo lagu sameeyay rasiidh laga joojiyay
xafiiska wasaaraddu, haddii aanay wasaaraddu ku shaacin website-keeda iyo warbaahinta,
balse rasiidh sharci-darro ah oo ay daabaceen dad lagu helay musuqmaasuq Maxkamadda:
Kaliya ku salaysan rasiidhadan wax kala iibsigaHoos waxaa ku yaal burburka cidda
mas'uulka ka ah ka ilaalinta nidaamka. Waajibka Wasaaradda Dakhliga Xeer Lr. 1097/2011
oo soo baxay November 20, 2011, si loo go’aamiyo awoodaha iyo shaqada hay’adaha fulinta
ee Dowladda Federaalka oo dhistay lana ansixiyay 10 wasaaradood, ayaa lagu dhisay
Wasaaradda Dakhliga ee Qodobka 9 (19). ) kuna sheegay Qodobka 31-aad in Awoodda la
siiyey Hay’adda Cashuuraha iyo Kastamku ay siisay Wasaaradda Dakhliga: Haddaba, Xeer
Lr.587/2000, ee lagu dhisay Hay’adda Dakhliga iyo Kastamku, ayaa qeexaya awoodda
Hay’adda MaqaalQaybta 5 (3) waxa ay leedahay “In la dhaqan geliyo shuruucda cashuuraha
iyo kastamka iyada oo laga hortagayo isla markaana la xakameynayo lunsiga cashuuraha iyo
ka dhuunta cashuuraha”, sidaa awgeed ka hortagga cashuuraha oo ka mid ah ujeedooyinka
ugu muhiimsan ee Wasaaradda Dakhliga. Haddaba, mar uu ka jawaabayey su’aalihii uu
qoraagani ka weydiiyey sida ay wasaaraddu u gudanayso waajibaadkeeda shaqo, waxa ay
jawaabtu u noqotay sidan. A/Magacyada shaqsiyaadka iyo xarumaha ganacsiga ee ku lugta
leh falalka been abuurka ah ee lagu soo bandhigay bogga Wasaaradda iyo kuwa kale ee
warbaahinta.Ku wargelinta macmiilka in aanu la macaamilin shakhsiyaadkan adigoo taxaya
(TA No. 983/2008 No. 133), b/ Iyadoo la siinayo abaalmarin soo jeedinta laga helay
isticmaaleyaasha iyo macluumaadka dhabta ah ee la bixiyay (TA No. 983/2008 No. 134 (1))
C/ Xafiisku wuxuu baari doonaa dukumeentiyada xirfadleyda VAT iyo Waxa uu ku
micneeyay in ay ku timid tuhunka uu ka qabo intii uu kormeerka ku jiray. Waajibaadka
hay'adaha kale ee dawladda Dawlad kasta oo federaal ah iyo dawlad goboleed, xafiis
dawladeed, wakaalad ama hay'ad kale, maamul hoose, urur, urur, urur aan dawli ahayn,
sharciyada cashuuraha.Waxa ku waajib ah inay la shaqeeyaan maamulka fulinta. (TA No.
983/2008 No. 7) Waajibka cashuur bixiyaha VAT ee ku lug leh wax kala iibsiga A/ Iyadoo la
tixgelinayo in qaansheegta uu bixiyay xirfadlaha VAT ee ka qaybqaadanaya wax kala iibsiga
ay ka kooban tahay dhammaan macluumaadka loo baahan yahay in lagu daro qaansheegta
sida waafaqsan sharciyada VAT. b/ Iyadoo la tixgalinayo shatiga ganacsiga iyo nambarka
aqoonsiga canshuurta ee ay ku qoran yihiin lambarada ku xusan qaansheegta. C/ In aan la soo
gudbin biilasha iyo dukumentiyada been abuurka ah inta lagu jiro warbixinta cashuuraha
bilaha ah ee Wasaaradda iyo marka la soo gudbinayo dukumentiyada xisaabinta (VAT
Degree 285/94 No. 49 iyo50), d/ In ay si sax ah u xafidaan rasiidhada iyo dukumeentiyada
wax kala iibsi kasta oo ay u gudbiyaan Wasaaradda marka la codsado (TA No. 983/2008 No.
17); E/ Markay wasaaraddu codsato, iyadoo la tusayo qiimaha alaabta la kala iibsanayo ama
alaabada la soo iibsaday iyo kuwa loo isticmaalo. F/ Marka ay dalbato Wasaaraddu waa in ay
soo bandhigaan bakhaarradii wax lagu iibinayay ee ay wax kala iibsadeen. Waajibaadka
dhinacyada saddexaad Sida uu dhigayo sharciga cashuuraha, cid kasta oo hor istaagta ama
isku dayda in ay hor istaagto shaqaale cashuureed oo gudanaya waajibaadkiisa shaqo ee
baadhista iyo baadhista lagu hayo waxa lagu mutaysan doonaa dambi.Qofkasta waxa ku
waajib ah in aanu dhibin shaqaalaha cashuuraha marka uu shaqadiisa gudanayo ama
hubinayo,sida ku cad TAA No.983/2008 No.126(1). Ma jiraan xaalado ay shakhsiyaadka iyo
hay'adaha gaarka ah ku xaqiijin karaan been-abuurka qaansheegyada inta lagu jiro wax kala
iibsiga? Sida kor lagu faahfaahiyey, xukuumaddu waxay samaysay “Wasaaradda Dakhliga”
ee heer wasiir si looga hortago in qaan-sheegyada been abuurka ah/beenta ah iyo kuwa aan
sharciga ahayn ee wax kala iibsada, loogana hortago in dadka aan waxba galabsanin ay
dhibane u noqdaan falkan sharci darrada ah.Waxa uu inta badan xilalka u dhiibay xafiiska
wasiirka iyo hay’adaha dowladda. Waxaa jira laba qaab oo kaliya oo lagu aqoonsan karo
qaansheegyada been abuurka ah/khiyaanada ah iyo qaansheegyada sharci darrada ah ee
macaamil ganacsi ee ay fuliyaan shakhsiyaad iyo hay'ado gaar loo leeyahay, waana kuwan:
Tani waa iyada oo la og yahay macluumaadka ay tahay in lagu daro qaansheegta VAT iyo in
la hubiyo in qaansheegta loo soo bandhigay habka wax kala iibsiga aysan ku jirin
macluumaadka ay tahay in lagu daro sharciga.

• Kaliya adiga oo la tashanaya lambarka aqoonsiga canshuurta iibiyaha iyo shatiga ganacsiga.
Wax kala beddelashada codsi telefoon oo ku jira taleefanka gacanta ee xafiiska
WasaaraddaWaxa la rabay in macmiilku si toos ah u hubiyo in rasiidhka ka soo baxay
wasaaradda uu ku xidho nambarka rasiidhka uu ka helay wax kala iibsigu, balse wali ma
hirgelin. (Ato Getnettabalu, Isuduwaha Kooxda Tignoolajiyada Qalabka Diiwaangelinta
Iibka, Wasaaradda Dakhliga) Si kastaba ha ahaatee, sharci ahaan, ilaalinta iyo ka-hortagga
qaan-sheegyada been abuurka ah ama sharci-darrada ah ee loo isticmaalo wax kala
beddelashada, inta badan waa la saarayaa wasaaradda, laakiin ficil ahaan, waxay bixiyeen
qaan-sheegyo been abuur ah oo aan sharci ahayn. Dakhligu wuxuu ku andacoonayaa inaad
dayacday inaadan sidaas samayn markii ay ahayd inaad ogaato been-abuurka iyo sharci-
darrada rasiidhada ka hor intaadan wax kala wareejin.Wasaaraddu waxay dacwad ku soo
oogtaa shaqsiyaadka iyo hay’adaha aan awood u lahayn inay ogaadaan qaansheegyada been
abuurka ah iyo kuwa sharci darrada ah iyagoon gudan waajibaadkooda. Arrinta ka sii murugo
badan ayaa ah in xitaa haddii shirkadaha eedaysanayaasha ay soo bandhigaan alaabtii ay soo
iibsadeen si ay u caddeeyaan wax kala iibsigooda, kaliya 65% wax kala iibsiga oo ay ku
sameeyeen qaansheegta waa la aqbalayaa oo kharashkooda intiisa kale aan la aqbali doonin.
lagu soo dalacayo kharash ahaan. (Mr. Sisay wuxuu u soo iibiyay TA: Agaasimaha
Hoggaanka Baadhista Khiyaanada Cashuuraha ee Wasaaradda Dakhliga Dawladda Dhexe)
Maxaa ka hirgalay maxkamadeena? Iyada oo ku saleysan arrinta hore loogu sharraxay
maqaalkan ee ku saabsan asalka maqaalkan, waxay tixraacaysaa qaansheegyada been
abuurka ah / been abuurka ah.Haddii aanay Wasaaraddu ku shaacin mareegaha iyo
warbaahinta, balse lagu saleeyo rasiidhada sharci-darrada ah ee ay daabaceen dadka ay
maxkamaddu ku heshay wax-is-daba-marin, go’aanka maxkamadda iyo habka dacwadda
waxa dib loogu eegayaa codsigan maxkamadda. Arrintan ayaa shirkadda ay ku eedaysay
wasaaradda dakhligu waxa ay ku eedeeysay in ay waraaqo been abuur ah u gudbisay xafiiska
hay’adda, iyada oo sheegtay in ay soo gudbisay qaan-sheegyo been abuur ah oo aan sharci
ahayn. Arrintaas, wasaaraddu waxay sharci-darrada iyo been-abuurka ku macnaysay qaan-
sheegyada uu xafiisku ku lifaaqay caddaynta kiiskan. Rasiidhada sharci darrada ah:
Rasiidhada oo ogolaansho ka haysta maamulkaInkasta oo la daabacay, haddana
shakhsiyaadkii daabacay waxay maxkamaddu ku heshay dambi ah inay la dhuunteen cashuur,
shirkadda eedaysane iyadoo og in aanay ahayn inay ganacsi la sameeyaan shakhsiyaadkaas,
ama ay ogaadaan inay ganacsi la sameeyeen. ayaa sheegay in qaan-sheegyada ay soo
gudbiyeen ay yihiin kuwo sharci-darro ah (waxayna ku lifaaqeen xukunka maxkamadda
caddayn ahaan). Qaansheegyada been abuurka ah: Waa qaan-sheegyo lagu daabacay magaca
shaqsiyaad iyo hay’ado kale oo ujeedo wax kala iibsi ah loo sameeyay (waxaa daliil u ah
shaqsiyaadka magacyadooda iyo shirkadahooda lagu soo bandhigay qaansheegyada marqaati
ahaan iyo in qaansheegtu aysan iyagu lahayn)marag furay). Dooda shirkadda
eedaysanayaasha ayaa ah in aan sina loo ogaan karin been-abuurka iyo sharci-darrada qaan-
sheegyadaas, qaan-sheegyadu waxa ay ka kooban yihiin dhammaan xogtii sharcigu u
baahnaa, waxaanan ku helay liisanka ganacsiga iyo lambarka aqoonsiga cashuuraha,
dhismaha iyo qandaraaska dhismaha waa in uu jiro liiska qiimaha (Bill of Quantities). Sidoo
kale, Hanti-dhawraha rasmiga ah oo ay Wasaaradda Dakhligu u soo bandhigtay inuu khabiir
ku yahay, ayaa isna ka jawaabay su’aalo ay waydiisay shirkadda eedaysane.Ma jirto si ay
shirkadda eedaysanuhu ku ogaan karto in qaansheegyadani ay yihiin been abuur ama sharci
darro. Xafiiska rasmiga ah weli ma uusan soo saarin nidaam u oggolaanaya macaamiisha inay
ogaadaan tan inta lagu jiro habka wax kala iibsiga. Waxa uu wasiirku ku micneeyey in ay
waajib ku tahay wasaaradda in ay ka ilaaliso macaamiisha oo ay ku jirto shirkadda eedaysane
in ay wax is-daba-marin iyo wax is daba marin. Si kastaba ha ahaatee, Maxkamadda kiiskan
baadhaysay, ayaa markii ay miisaamaysay caddaymaha dad iyo dhokumentigaba waxa ay
baadhis ku samaysay oo kaliya “ been-abuur iyo sharci-darro ah oo qaan-sheeg ah”,
waxaanay ku soo gunaanadday in qaan-sheegyada shirkadda eedaysanuhu u soo gudbisay
xafiiska wasaaradda ay yihiin kuwo been-abuur ah iyo kuwo sharci-darro ah.Waxa uu amar
ku bixiyay in shirkadda iyo maareeyahaba lagu xukumo ganaax iyo xadhig. Sidan,
qodobbada aasaasiga ah ee ay tahay in maxkamaddu baarto, oo kala ah: 1st/ Shirkadda
eedaysanuhu miyay isticmaashay dhammaan siyaabaha lagu aqoonsado qaansheegyada been
abuurka ah iyo kuwa sharci darrada ah iyo in kale? 2nd/ ma been abuurka rasiidka ayaa lagu
aqoonsan karaa shirkada eedaysane mise maya? 3. Wasaaraddu ma gudatay waajibkii ka
saarnaa in wax kala iibsigu dhaco iyo inkale? Markaad ka gudubto mawduucyada la
sheegayo, go'aanku wuxuu kaliya diiradda saarayaa been-abuurka iyo sharci-darrada kuwa
tooska ah.Ma aha oo kaliya mid aan munaasib ahayn, balse waxa ay ka fogaynaysaa ujeedadii
uu sharcigu damacsanaa in uu ku gaadho, waxana uu khatar geliyey ganacsatadda iyo hawl-
wadeennada wax kala iibsigu haddii ay bixiyaan cashuurta VAT. Gaar ahaana in shaqada
xafiiska wasiirku aanay maxkamadi baarin, waxay albaabada u furtay in xafiisku uu dayaco
shaqadiisa oo uu ka tago dhamaan masuuliyada muwaadiniinta oo aanu si sax ah u shaqayn.
Haddaba, xeerarka lagu qoro, laguna qeexo dukumeenti aan noolayn, waxa lagu beeraa
maxkamadaha si loo fuliyo oo loo ilaaliyo, laakiin go’aammada ay maxkamaduhu u soo
saaraan qaabkan aan kor ku soo xusnay waa kuwa xeerar ku aasan dukumeenti aan noolayn,
ee maaha meel lagu aaso. waa lagu beeray nolosha.Dabcan, waa khalad in la yiraahdo kani
waa codsiga guud ee maxkamadda oo ku saleysan hal kiis, laakiin ujeeddada qoraaga ayaa ah
inuu la wadaago dacwadda uu la kulmay iyo inuu ku dhiirigeliyo khubarada kale inay la
wadaagaan dacwadaha jira. oo ay maxkamaduhu isla kiis isku mid ah ka wadaan oo ay nagu
dhiirigaliyaan in aan wax ka baranno. Soo koobid Sababta ugu weyn ee loo isticmaalo
rasiidhada been abuurka ah iyo kuwa sharci darrada ah ee ganacsiga ayaa ah adeegsiga iyo
xakamaynta nidaamka rasiidhada ah ee uu dalkeenna Itoobiya ku dhaqmo, taas oo ay isku
raacsan yihiin shaqaalaha wasaaradda iyo ganacsatadaba. Laga soo bilaabo awooddayada,
canshuurta VATKenya, oo samaysatay nidaam, waxay ka fogaatay dhibaatooyinka ka dhasha
qaan-sheegyada, iyadoo adeegsanaysa qaansheegta elektaroonigga ah (e-invoice). Si kastaba
ha ahaatee, ilaa maanta, xafiiska wasaaradda looma arko in uu isku dayayo in uu meesha ka
saaro dhibatooyinka ka dhacaya lacagaha la soo xareeyo, iyada oo la samaynayo nidaamkan
tignoolajiyada lagu caawinayo. Golaha sharci-dejinta oo ka mid ah hay’adaha ay tahay in
wax laga weydiiyo oo la xakameeyo (check-balance) in Wasaaradda Dakhligu gudanayso
waajibaadkii sharcigu u igmaday iyo in kale, waa xeer-dejinta wakiilada shacabka/sida aniga
oo kale.Waligiis ma uusan samayn qiimeyn la yiraahdo "tani waa" xakameynta iyo ilaalinta.
Sidoo kale, Turjumaanka Maxkamadda ayaa go’aan ka soo saartay Awoodda Wasaaradda
Dakhliga ee ku dacwoonaysa Kiisaska ay Wasaaradda Dakhliga soo bandhigtay iyadoon la
tixgalinayn Tallaabooyinka Hay’addu ku doonayso inay kaga hortagto qaan-sheegyada been-
abuurka ah iyo kuwa sharci-darrada ah ee wax kala iibsiga. ma haboona oo waa in la saxo.
(Ogsoonow in qoraagu uu ku salaysan yahay oo keliya arrintii uu la kulmay) Haddii ay
dhacdo in Wasaaradda Dakhligu ay ka soo bixi weydo waajibaadkii loo igmaday heer ku
habboon, si ay uga midho dhaliso hadafkii loo aasaasay; Isaga oo aan si waafi ah u gudan
waajibaadkiisa ku aaddan ilaalinta iyo ilaalinta shakhsiyaadka iyo ururrada qaan-sheegyada
beenta iyo sharci-darrada ah;Lacagaha lagu kala iibsanayo qaan-sheegyada been abuurka ah
iyo kuwa aan sharciga ahayn ee magaalada iyo dalkaba ayaa gaadhay ilaa 20,000,000,000
Birr (Labaatan Bilyan) iyadoo laga ooynayo Irita, taas cagsigeedana waxa dacwad ciqaabeed
lagu soo oogay shakhsiyaad iyo hay’ado dhibanayaal u ah been abuur. iyo invoce-yada aan
sharciga ahayn inta ay hawsha wax kala iibsigu socoto oo uu wasiirku u gudbiyay waraaqo
been abuur ah oo aan sharciga waafaqsanayn oo bilaha iyo sannadlaha ahba, waxa uu ku xad-
gudbay maareeyayaasha ganacsiga oo uu gaadhsiiyay in uu xidho oo uu xidho ururo ganacsi,
markaa miyaanay taasi shaqaynayn. Wasaaradda Dakhliga ee masuulku waxay u
malaynaysaa inuu "isaga ooyo marka la garaaco" sxb? Ugu dambayntii waxaan u soo
jeedinayaa dadkii sida daacadda ah iila dhaqmay ee waraysiga iga siiyayShaqaalaha
Wasaaradda – Mudane Sisay Gelen, Agaasimaha Agaasinka baadhista Khiyaanada
Cashuuraha ee Wasaaradda Dakhliga dawladda dhexe; – Mudane Teshome Wolde: Madaxa
Kooxda Dabagalka Arrimaha Madaniga ah ee Wasaaradda Dakhliga; - Mr. Getnat Al-Badula,
Isuduwaha Kooxda Tignoolajiyada Qalabka Diiwaangelinta Iibka ee Wasaaradda Dakhliga -
Marwo Maseret Manasbo: Isuduwaha Kooxda Maareynta Rasiidhada ee Wasaaradda
Dakhliga; -Sidoo kale xisaabiye iyo hanti-dhowr la idman: Mr Aad ayaad u mahadsantahay.

Wasaaradda Dakhliga lafteedu way ooyay

Nuxurka

Ujeedada Qoraalka Hordhaca Dhacdada Guriga

1. Canshuurta Qiimaha lagu daray (VAT)

2. Helitaanka VAT

3. Rasiidhada been abuurka ah / been abuurka ah iyo rasiidhada sharci darrada ah

4. Been/khiyaano

Rasiidhada beenta ah: Yaa ka mas'uul ah aqoonsiga iyo xakamaynta rasiidhada sharci darrada ah?
Waajibaadka Wasaaradda Dakhliga ee Hay’adaha kale ee Dawladda ee Cashuur-bixiyeyaasha VAT-ka
ee ka qayb-qaata wax kala beddelashada ma jiraan duruufo qofka iyo hay’adaha gaarka ahi ay ku
xaqiijin karaan rasiidhada xilliga wax kala beddelashada?, waa maxay dhaqanka ka jira
maxkamadahayada? Soo koobid

"Xukunka kaliya waa in la helaa sharciga qaabkiisa nool."

"Sharciga ayaa ku jira qaabkiisa firfircoon oo kaliya ee xukunnada"

Xusuusta. Maqaalkan waxaa loogu talagalay in lagu xasuusto Yohannes Hruyi, oo ah aqoonyahan
tixgalin iyo qaddarin ah oo waddankeena ah oo had iyo jeer jecel inuu uga mahadceliyo kaalintii uu
ka qaatay horumarinta nidaamka sharciga !!!

Dhacdada guriga

Wasaaradda Dakhliga Itoobiya ayaa lagu soo oogay 7 dacwadood oo ah inuu maleegay fal-
dembiyeed, iyadoo loo cuskaday qodobo ka mid ah Xeerka Cashuuraha Dakhliga ee No. 286/94,
Qodobbada 96, 97, 49, 102, iyo VAT Proclamation No.285/94, Qodobbada 49 iyo 50.

Wasaarrada ayaa sheegtay in labo rasiidh laga been abuurtay, inta kale ee rasiidhada ka soo
hartayna ay yihiin kuwo lagu eedeeyay canshuuro, wuxuuna caddeeyay in ay yihiin. Sidoo kale,
Eedeysanayaasha lagu soo oogay Rasiidhadaasi, waxay caddeeyeen inay Xirfaddaasi marqaati ka
tahay Xeer-ilaalintu, isla markaana Rasiidhada lagu soo bandhigay magacyadooda ay kala duwan
yihiin, isla markaana aanay ka ganacsan jirin eedaysanaha iyo Rasiidhadaasi aanay iyagu lahayn.

Eedeysanayaasha ayaa ku andacoonaya in Wasaaradda Gaashaandhigga aysan soo bandhigin

lacagaha la soo xareeyay sanad xisaabeedka 2003-2005, wuxuuna ku dooday inaysan jirin hab lagu
caddeeyo in warqadahaasi ay yihiin kuwo been abuur ah oo sharci darro ah, isla markaana uu
isticmaalay agabkii loo isticmaalay. dhisidda rasiidhada si ay uga qayb qaataan dhismaha iyo soo
bandhigay markhaatiyaal.

Maxkamada oo kiiskan baadhis ku samaynaysay ayaa sheegtay in rasiidhada shirkada dhismuhu

bixisay ay tahay mid been abuur ah oo sharci daro ah, waxaanay ku xukuntay ganaax lacageed iyo
ganaax lacageed oo ay ku riday maareeyaha.

Hordhac

Bilowgii "Xeer Cashuureedka Casriga ah" ee Itoobiya oo ka dhashay dib-u-habaynta sharciga iyo
cashuuraha ee nus qarniga, waa bilawga isbeddelka nidaamka cashuuraha ee dhulka iyo xoolaha
1933-kii. (Akhrinta dhaqaalaha Itoobiya, AAU Press, 2011, bogga 189) (Tadesse Lencho “Nidaamka
Cashuuraha Itoobiya: Goynta Labyrinth-ka iyo Dul-daaqyada” PP.57 Journal of Ethiopian Law
Spetmber, 2011 Vol.XXV No.1

Si kastaba ha ahaatee, xeerkeena cashuuraha casriga ah ee loo yaqaanno cashuuraha oo aan weli u
habayn oo isku mid ah sida shuruucda kale ee casriga ah ee dalkeena, waxaana lagu kala qaybsan
yahay xeerar, awaamiir iyo xeerar kala duwan, xataa wakhtigan qoraalkan la qorayo waxa soo baxay
ilaa 67 awaamiir. xoog ku dhaqan. Sababta ugu weyn ayaa ah in ku dhawaaqista canshuuraha aan
lagu soo diyaarin cilmi baaris ku filan oo siyaasadeed iyo hagitaan xirfadlayaal aqoon u leh, balse ay
tahay kaliya in dhaqaale loo ururiyo si wax looga qabto dhibaatooyinka dhaqaale ama dhaqaale ee
dowladda. Ku wajahan Taariikhda Siyaasadda Maaliyadeed ee Dawladdii Kacaanka Itoobiya ee
Kacaanka Kahor: 1941-1974 pp63 ee horumarinta Itoobiya, Ururka Cilmi-baarista Sayniska Bulshada
ee Bariga iyo Koonfurta Afrika, 2004)

Isbeddelka ugu weyn ee nidaamka canshuuraha ee Itoobiya wuxuu ka dambeeyay markii uu soo
laabtay Boqortooyada. Kacaankii Itobiya ee uu hogaaminayey taliskii Milateriga ahaa ee Dergiga ee
ka dhashay 1967 kii, waa shuruuc. (Tadesse Lencho "Nidaamka Cashuuraha Itoobiya: Goynta
Labyrinth-ka iyo Dul-duleelada" PP.58 Journal of Ethiopian Law Spetmber, 2011 Vol.XXV No.1)

Haddaba, cashuurtani waa cashuur-urur gaar ah oo lagu kordhiyey dalka (oo hadda ka dib loo
yaqaan “VAT”) ee dalka, iyadoo la raacayo awoodda Xeer Lr.285/94 Lr. 64 ee Golaha Wasiirrada iyo
Golahan Wasiirrada. Sida ku cad qodobka 139-aad/sida ku cad qodobka 22-aad waxa uu xilkii ka
qaaday wasiirkii dakhliga waxana uu wasiirka dakhligu ku dhawaaqay waajibka isticmaalka qalabka
diwaangalinta iibka ee dardaaran Lr.46/1999. Sidoo kale, isaga oo raacaya qodobka 22 (1) ee xeerka
cashuuraha cashuurta (VAT) ee Xeer Lr.285/94 iyo wax ka bedelka xeerka 609/2001 No.50 .

Laakiin badhtamaha Addis-ababa, maaha Marka, iska daa rasiidh yar oo warqad ka samaysan, ee ku
casuun: Taas beddelkeeda, waxa la wada ogsoon yahay in marka qof macmiil ah oo saafi ah oo aan
wax hawl ah qabanin uu ku xidho rasiidhadaas oo uu kharashaadkaas u soo sheego hay’adda, in la
xidho oo la dhibaateeyo isaga oo isku dayey in uu khiyaamo cashuur bixiyayaasha oo been abuur ah
iyo rasiidhada sharci darrada ah.

Xilligan aan qoreyno warbixintan, lacagta la xaday ee dalkeenna waxa ay gaartay 20,000,000,000 oo
Birr, taas oo ay daabaceen dadka dhimirka ka xanuunsan, carruurta, carruurta darbi-jiifka ah,
dhillooyinka,… shakhsiyaad iyo ganacsiyo, sidoo kale. (Agaasimaha Hoggaanka Baadhista Khiyaanada
Cashuuraha ee Wasaaradda Dakhliga DDSI)

In laga fogaado dhaqankaas, laguna ciqaabo ganacsatadii hunguriga ka qaaday maxkamadda

sharciga, nidaamka sharciga ah ee kala saaraya macaamilka iyo dabadhilifka iyo dabadhilifka iyo
dabadhilifka oo markaas maxkamad la horgeeyo dambiilaha.

Ujeedada qoraalka

Ujeedada maqaalkani waa in aan ka jawaabno su'aalaha soo socda ee ku saabsan ku dhawaaqida
VAT.

George: Waa maxay rasiidh been abuur ah oo sharci darro ah?

George: Yaa ka mas'uul ah caddaynta rasiidhkayga?

• Ma jiraan xaalado ay shakhsiyaad iyo hay'ado gaar ah ku xaqiijin karaan rasiidhada inta lagu jiro
wax kala iibsiga?

George: Ka waran codsiga ka jira maxkamadahayada?

Si aad uga jawaabto su'aalaha soo socda.

Sharciga cashuuraha Itoobiya waa ku dhawaaqida maamulka cashuuraha, ku dhawaaqida

cashuuraha dakhliga, ku dhawaaqida cashuuraha cashuuraha, ku dhawaaqida cashuuraha badalka,
ku dhawaaqida cashuuraha VAT, ku dhawaaqida cashuuraha shaambada, ku dhawaaqida kastamka
iwm.

Erayada “Canshuur”, “Canshuur” iyo “Canshuur” waxay ku jiraan sharciyadan canshuuraha iyo
dastuurka FS oo ah sharciga ugu sarreeya dalka, balse macnahooda ayaa ku kala duwan ujeeddada
iyo baaxadda sharciga. Si kastaba ha ahaatee, marka laga hadlayo luqadda shaqada ee dawladda
federaalku tahay Amxaari (Dastuurka FDRE. Ma cadda inuu xitaa isticmaalay (aayadaha 96-100).
Waxa kale oo uu sheegay in sharci-dejintu iyo sharci-dejintuba ay ereyga English-ka ah u
adeegsadaan cashuuraha, halkii ay ka ahaan lahaayeen calaamad.

Mid ka mid ah kuwan waa ereyga Ingiriisiga "canshuurta". Waa maxay macnaha VAT?

1. Canshuurta Qiimaha lagu daray (VAT)

VAT waa nooc ka mid ah cashuuraha laga qaado badeecada ama badeecada marka badeecada la
soo dejiyo ama badeecadaha iyo adeegyada la cashuuri karo, ha noqoto xafiiska cashuuraha ama
wasaarada dakhliga. (Waxaa soo diray Daniel Tadesse Lite oo ka tirsan mareegaha wasaaradda
dakhliga Itoobiya)

VAT waa mid ka mid ah noocyada ugu badan ee canshuuraha dadban. Sida magacu tilmaamayo,
waa canshuur lagu soo rogay qiimaha lagu daray marxalad kasta oo habka wax kala iibsiga. (VAT)
285/94 wax ka beddelkeedana waa dhaqan-gal.VAT ayaa looga baahan yahay in la dalbado VAT iyo
in la soo saaro rasiidhka VAT marka la helo rasiidhka VAT isla marka uu iibku dhaco.285/94 No.22 (1)
iyo ku dhawaaqida wax ka bedelka lr. 609/2001 No. 47a (9) (c) iyo 50 (b-1).

Si kastaba ha ahaatee, markii la hirgeliyay nidaamkan cashuuraha, dakhliga dalka waxa uu kordhay
39%, balse heerka uu hadda marayo waxa hoos u dhacay wax ka yar 20%. Sababta ugu weyn ee tani
waa isticmaalka iyo nidaamka xakamaynta rasiidhka. Sidaas darteed, arrinta rasiidka VAT-ka ayaa
caqabad weyn ku ah nidaamka maamulka canshuuraha. (Agaasimaha Hoggaanka Baadhista
Khiyaanada Cashuuraha ee Wasaaradda Dakhliga DDSI)

Waa maxay risiidhka moms?

2. Helitaanka VAT

“Rasiidh” waa dukumeenti caddaynaya in cashuur bixiyuhu gutay waajibaadkii ka saarnaa bixinta iyo
bixinta cashuuraha ay dawladdu ku soo rogtay isaga oo soo saaraya dukumeenti sharci ah oo uu ku
aqoonsanayo wax kala iibsiga iyo ururinta macaamiishiisa. Arrintaas, rasiidhada VAT waxa loo
qaybin karaa “iib” iyo “dhaqaale ururin”, iyadoo ku xidhan ujeedada rasiidhka loo soo saaray,
waxaanu ku furaynaa in aanu nidhaahno, “Electronic Receipts”.

"Rasiidka" waxaa loola jeedaa caddaynta iibka alaabta ama adeegyada gacanta ama deynta;
"Riiiidka Rasiidhada" waxaa loola jeedaa caddayn kasta oo ah in la helay ama la helay lacag caddaan
ah ama jeeg ah, haddii ay tahay kasbasho iib iyo haddii kale, si waafaqsan Qodobbada 2 (1) iyo (2)
iyo Cashuuraha Wasaaradda Dakhliga Lr. 28/2001 149/2011 Adeegsiga iyo Maaraynta Rasiidka Lamr.
12 iyo 13.

Sidoo kale, iyada oo la raacayo qodobka 5 iyo 5 (6) ee habraaca isticmaalka iyo maamulka
cashuuraha ee lambarkiisu yahay 149/2011 tirsigiisu yahay 2(6) waxa rasiidka soo saaraya hay’adda
cashuuraha iyo cashuuraha ee Itoobiya, waana dukumeenti. taas oo muujinaysa cadadka cashuurta
laga jaray.

Sida keliya ee lagu kala sooci karo "iibka" iyo "lacag-ururinta" VAT rasiidhada waa in rasiidhada lagu
saleeyo macluumaadka ku jira. Awaamiirta maamulka Lr. 149/2011. Sidaas awgeed, rasiidhada VAT
waa in ay ku jiraan macluumaadka ku xusan Xeerka VAT 285/94 No. 22 (2) iyo Awaamiirta
Wasaaradda ee Lr. 28/2001 No. 4 (1) iyo Adeegsiga iyo Maamulka Cashuuraha ee Lambarka 149
Waxay ku qoran yihiin cutubka 6 (2) ee 2011, kuwaas oo ah:

A) Cashuur bixiyaha magaciisa oo buuxa, ciwaanka iyo magaca ganacsi ee diwaangashan;

B) Lambarka Aqoonsiga Cashuur bixiyaha, lambarka caddaynta diiwaangelinta VAT iyo taariikhda la
soo saaray;

C) Haddii magaca iibsadaha oo buuxa uu ka duwan yahay magaca sharciga ah, qofka diiwaangashan
magaciisa, ciwaanka iyo lambarka aqoonsiga canshuurta;

D/lambarka rasiidka taxanaha ah,

E) Magaca iyo taariikhda ay daabacday shirkadda daabacaadda.

F.

G.

H.

D. Taariikhda la helay,

Magaca iyo saxiixa qofka shaqaalaha ah ee soo diyaariyay rasiidhka ee qaatay lacagta iyo

B. Tirada iyo taariikhda warqadda ay awooddu u oggolaatay daabacaadda rasiidka.

3. Rasiidhada been abuurka ah / been abuurka ah iyo rasiidhada sharci darrada ah

 Ku dhawaaqida Maamulka Cashuuraha (oo hadda loo yaqaan “TES”) ee qodobbada 983/208 iyo 122
ayaa dhigaya in la dhuunto cashuurtu ay ka mid tahay dembiyada loo taxay dembiyada cashuurta.
Lacagtan ayaa ah mid been abuur ah oo sharci darro ah, taasoo dhibaato weyn ku ah nidaamka
maamulka canshuuraha ee Wasaaradda Dakhliga. Ma cadda waxa rasiidka beenta ah ama rasiidhka
sharci darrada ah uu ku jiro sharcigeena cashuuraha ama farqiga muuqda ee u dhexeeya rasiid been
abuur ah iyo rasiidh sharci darro ah. Waxa kale oo ay wasaaradda dakhligu fahansan tahay in aanay
waxba ku kala duwanayn rasiidhada been abuurka ah iyo kuwa aan sharciga ahayn. (Teshome
Wolde: Hogaamiyaha Kooxda Dabagalka Arrimaha Madaniga ah ee Wasaaradda Dakhliga)

Si kastaba ha ahaatee, Xeerkeena Ciqaabta ah, saddexda qodob ee loo baahan yahay in lagu fuliyo
fal dambiyeed waa sharci, maadi iyo akhlaaq, gaar ahaan xeerkeena ciqaabta ee 1997, ee ku xusan
qodobka 2 iyo 23. (1) Waxa uu dhigayaa. fal dambiyeedka waa in si faahfaahsan loo qeexaa ama waa
in si faahfaahsan loo sheegaa. Sidaa darteed, waxaa muhiim ah in la caddeeyo wixii khilaaf ah ee u
dhexeeya rasiidhada ka hor inta aan maxkamad la saarin ama lagu ciqaabin magaca been abuurka
ama rasiidhada been abuurka ah.

Haddaba marka aynu si qoto dheer oo qoto dheer u akhrino qodobbada qodobbada 119, 120 iyo
122 ee Xeer Lr. 893/2008, waxaynu arkaynaa kala duwanaanshiyahan soo socda oo ay iskaga mid
yihiin qaadashada lacagaha been abuurka ah iyo kuwa aan sharciga ahayn.

A. Isku mid

Waxaa jira laba shay oo asaasi ah oo rasiidhada been abuurka ah iyo kuwa been abuurka ah ay
wadaagaan:

Rasiidhada si cad sharciga ayaa u mamnuucay waxaana loo arkaa dambi iyo

Inta badan waxaa lagu iibiyaa gacan ama inta badan rasiidhada gacanta. (Ogsoonow inay jiraan wax
kala beddelashada rasiidhada sharci darrada ah ee mashiinnada diiwaan-gelinta lacagta caddaanka
ah ee la xaday)

Farqiga u

Risiidhka been abuurka ah ee ku taariikhaysan 983/2008 119 119 (1) (a) iyo (3) iyada oo aan
ogolaansho iyo ogolaansho laga helin Wasaaradda Hayadda

• Qaadashada sharci-darrada ah macnaheedu waa marka rasiidhka sharci yahay ogolaanshaha iyo
aqoonsiga hay'adda laakiin wax kala beddelashada risiidhka lagu sameeyay waa sharci-darro, tusaale
ahaan, rasiidhka la jaray ka hor wax kala iibsiga (No. 120 (4) iyo warqadaha cashuuraha. Tilmaanta
Isticmaalka iyo Maamulka No. 149/2011. No. 25 (2), qiimaha kala duwan ee ku saabsan rasiidhada
isku mid ah wax kala iibsiga (No. 120 (2) iyo Adeegsiga iyo maamulka risiidhka Cashuurta No.
149/2011 No. 22. 3), wax kala beddelashada Hay'adda Wargeysyada iyo Internetka) Rasiidhada
macaamil ganacsi ee shakhsiga ah iyo hay'adaha ganacsiga ee magacyadoodu ku qoran yihiin (sida
qormadan, 162 rasiidh ayaa ku qoran bogga hay'adda), marka aad isticmaasho rasiidhka loo
isticmaalo hal wax kala beddelasho ganacsi kale (Isticmaalka Qaadashada Cashuurta iyo Dardaaranka
Maamulka No. 149/2011 No. 22 (2) , Go'aanka baabi'inta daabacaadda rasiidhka ee cashuur bixiye
kasta oo aan ahayn cashuur bixiyaha idman Isticmaalka risiidhada cashuurta (Risiidhada cashuuraha).
Tilmaanta Isticmaalka iyo Maamulka No. 149/2011 No. 22 (9), Helitaanka Ganacsiga ee Shixnadaha)

Sidee lagu kala sooci karaa rasiidhadan been abuurka ah/khiyaanada ah iyo kuwa aan sharciga
ahayn?
4. Yaa ka mas'uul ah aqoonsiga iyo xakamaynta rasiidhada been abuurka ah/khayaanada ah?

Rasiidhada been abuurka ah ee iibka ah iyo rasiidhada sharci darrada ah ee wax kala iibsi hore, wax
kala beddelashada rasiidhada wasaaraddu joojisay, haddii aanay wasaaraddu ku soo gudbin
mareegaha Internet-ka iyo warbaahinta balse ay si sharci-darro ah u daabacday warqad uu bixiyey
qof lagu helay wax-is-dabo marin, halkan hoose ka akhriso liiska cidda mas'uulka ka ah in rasiidhadan
lagu hayo nidaamka ganacsiga.

Waajibaadka Wasaaradda Dakhliga

Xeer Lr. 1097/2011, kaasoo qeexaya awoodaha iyo shaqada Dowladda Federaalka ah ee Federaalka
Soomaaliya 10-kii November 2011, ayaa lagu dhisay Wasaaradda Dakhliga, iyadoo lagu sheegay in
awoodda Wasaaradda Dakhliga iyo Kastamka ay leedahay Wasaaradda Dakhliga. Sidaa darteed, Xeer
Lr 587/2000, oo lagu dhisay Hay’adda Dakhliga iyo Kastamka, waxa uu dhigayaa awoodda Hay’adda
ee qodobka 5 (3) oo dhigaya “ka-hortagga iyo xakamaynta lunsiga cashuuraha iyo cashuur-dhaafka
waa ilaalinta. ee sharciyada canshuuraha iyo kastamka."

Haddaba, isaga oo ka jawaabaya su’aalo uu qoraaga maqaalkan ka weydiiyey sida ay Wasaaraddu u

gudanayso waajibaadkeeda shaqo, jawaabtu waa.

(A) In Wasaaradda iyo xarumaha kale ee Warbaahintu ku taxaan Magacyada Shakhsiyaadka iyo
Ganacsatada ku hawlan Lacag-ururinta iyo Rasiidhada aan sharciga ahayn, isla markaana lagu
wargelinayo Macaamilka in aanu ka ganacsanayn Shakhsiyaadkaas (Lr. 983/2008) 133).

B) Ku abaalmariya isticmaalayaasha ra'yi-celinta iyo macluumaadka dhabta ah ee la bixiyay (No.

983/2008 No. 134 (1))

C. Xafiisku wuxuu baadhay dukumentiyada diiwaan gelinta VAT iyo

Waxa uu sheegay in qirashadiisa lagu helay jirdil.

Waajibaadka hay'adaha kale ee dawladda

Dawlad kasta oo federaal ah iyo dawlad-goboleed, hay'ad dawladeed, wakaalad ama hay'ad kale,
maamulada maxalliga ah, ururada, ururada, iyo ururada aan dawliga ahayn waxaa ku waajib ah inay
la shaqeeyaan maamulka fulinta sharciyada cashuuraha. (No. 983/2008, No. 7)

Cashuur bixiyaha VAT ee ku lug leh wax kala iibsiga

A) Iyadoo la tixgelinayo in risiidhka uu soo saaray diiwaan-hayaha cashuuraha ee ka qayb

qaadanaya wax kala iibsiga uu ka kooban yahay macluumaadka looga baahan yahay helitaanka
sharciyada VAT.
 B) Isbarbardhigga shatiga ganacsiga iyo lambarka aqoonsiga canshuurta iyo nambarada ku xusan
rasiidka;

C) Ku guul dareysiga soo gudbinta rasiidhada iyo dukumentiyada been abuurka ah inta lagu guda
jiro warbixinta cashuuraha bilaha ah iyo u gudbinta dukumeentiyada hantidhawrka ee Wasaaradda
(Xeer 285/94 VAT, Qodobbada 49 iyo 50);

D) Helitaanka rasiidhada iyo dukumeentiyada wax kala iibsi kasta oo u gudbiya Wasaaradda marka
la codsado (No. 983/2008 No. 17);

E) Codsiga qiimaha badeecadda la soo gatay ama la iibsaday ee codsiga Wasaaradda iyo

F. Tus dukaamada aad ka ganacsan jirtay marka ay Wasaaraddu codsato.

Waajibaadka dhinacyada saddexaad

Sida ku cad qodobka 123 (1) ee xeerka cashuuraha ee 983/2008, cid kasta oo is hortaag ku samaysa
ama isku dayda in ay is hortaagto ama is hortaag ku samayso cashuur bixiye hawlihiisa gudanaya oo
baadhitaan ku samaynaya waxa waajib ku ah dhamaan dadka oo dhan in aanay hor istaagin. shaqada
cashuuraha.ma tahay.

Ma jiraan duruufo ay shakhsiyaadka iyo hay'adaha gaarka ah ku xaqiijin karaan rasiidhada inta lagu
jiro wax kala iibsiga?

Sida si faahfaahsan loo falanqeeyay, xukuumaddu waxay samaysay “Wasaaradda Dakhliga” oo heer
wasiir ah, si looga hortago lacagaha been abuurka ah iyo lacagaha sharci darrada ah ee lagu kala
iibsanayo, loogana hortago in macaamiishu ay dhibane u noqdaan falkan sharci darrada ah, waxaana
waajib ku ah wasaaradda iyo hay’adaha dawladda.

Waxaa jira laba siyaabood oo kaliya oo shakhsiyaadka iyo hay'adaha gaarka ah ay ku ogaan karaan
rasiidhada been abuurka ah / been abuurka ah iyo rasiidhada been abuurka ah.

• Aqoonso macluumaadka ay tahay in rasiidka VAT uu ku jiro oo xaqiiji in rasiidhka lagu bixiyay wax
kala iibsiga uusan ku jirin macluumaadka VAT.

Kaliya marka la is barbar dhigo lambarka canshuurta iibiyaha iyo shatiga ganacsiga iyo kan la
bixiyay.

Nidaam loo dejiyay in lagu xaqiijiyo sax ahaanshaha rasiidhada Wasaaradda si toos ah iyadoo loo
gudbinayo macmiilka warqadda moobilka ee ay Wasaaraddu ku rakibtay. (Atogetnet Abebaw,
Wasaaradda Dakhliga, Isuduwaha Tignoolajiyada Qalabka Diiwaangelinta)

Si kastaba ha ahaatee, wasaaradda gaashaandhigga waxa ka go’an ilaalinta iyo ka hortagga iibinta
lacagaha been abuurka ah iyo rasiidhada sharci darrada ah, hase yeeshee ficil ahaan waxa la idin
siiyey lacag been abuur ah iyo rasiidh sharci-darro ah. Wasaaradda Dakhliga ayaa ku eedaynaysa
shaqsiyaad iyo hay’ado in aysan garan karin lacagaha been abuurka ah iyo kuwa sharci darrada ah
iyaga oo aan gudan waajibaadkooda shaqo. Waxaa ka sii daran, xitaa haddii eedaysanayaashu ay
soo bandhigaan caddaynta macaamilka, kaliya 65% macaamil ganacsi waa la aqbalayaa
kharashkooda kale looma tixgeliyo kharashyo. (Sisay Gezu, Agaasimaha Hoggaanka Baarista
Khiyaanada Cashuuraha ee Wasaaradda Dakhliga XFS)

Ka warran codsiga ka jira maxkamadahayada?

Marka la eego dulucda qodobkan, arrintu sidaas maaha, go’aannada iyo dacwadaha waxa dib u
eegis ku sameeya maxkamadaha.

Kiiskan, ayaa hay’adda ay ku eedaysay Wasaaradda Cashuuraha waxa lagu soo oogay inay Hay’adda
ku soo wargeliyeen lacago been abuur ah oo sharci-darro ah iyo inay bixisay waraaqo been abuur ah.
Wasaaradda arrimaha dibadda ayaa sheegtay in rasiidhadaasi ay kala yihiin.

Rasiidhada sharci darrada ah: Inkastoo rasiidhadaas lagu daabacay hay’adda, haddana shaqsiyaadkii
soo saaray waxay maxkamaddu ku heshay dambi ah inay ku xad-gudbeen canshuur, iyadoo la og-
yahay in eedaysanuhu ay ahayd inuu ogaado ama uusan ahayn inuu ka ganacsado. ). Rasiidhada
been abuurka ah waa kuwa rasiidhada been abuurka ah ee loo adeegsado magaca shaqsiyaad iyo
ururo kale ( cadeynta in rasiidhada magacooda iyo magaca ururkooda lagu isticmaalo si loo
caddeeyo in rasiidhadaasi aanay iyagu lahayn).

Eedeysanaha waxa uu ku doodayo ayaa ah inaan marka hore ogaan karin been-abuurka iyo sharci-
darrada lacagahaas, wuxuuna sheegay inuu jiro sharci tiro-koob ah.

Sidoo kale, markii Hanti-dhowraha Guud ee Qaranka oo ay Wasaaradda Dakhligu u soo bandhigtay
in uu khabiir ku yahay, uu ka jawaabay su’aal uu Eedaysanuhu ku weydiiyey Eedaysanuhu, waxa
aanu Eedaysanuhu garanayn in Lacagahaasi ay been abuur yihiin iyo in ay sharci-darro tahay.
Hay'addu wali ma samayn nidaam ay macaamiisha kula socodsiiso habka wax kala iibsiga. Wuxuu ku
micneeyay in wasaaraddu ay waajib ku tahay inay ka ilaaliso macaamiisha oo uu ku jiro
eedaysanaha, inay ka ilaaliso wax isdaba marinta iyo falalka sharci darrada ah.

Hase-yeeshee, waxa ay Maxkamaddu sheegtay in Lacagaha Wasaaradda loo soo gudbiyay ay yihiin
kuwo been abuur ah oo been-abuur ah, isla markaana aanay sharci ahayn, isla markaana ay
Hay’addaas iyo maareeyahaba ku xukuntay ganaax lacageed iyo xadhig.

Dacwadan, maxkamaddu waa inay baartaa arrimaha aasaasiga ah ee u baahan in wax laga qabto.

1. Eedaysanuhu ma isticmaalay ama ma isticmaalin dhammaan siyaabaha lagu aqoonsado

rasiidhada been abuurka ah iyo kuwa sharci darrada ah?

2 / Rasiidhka ma been baa mise maaha?

3. Wasaaraddu ma gudatay ama gudan wayday waajibaadkii ka saarnaa ka hortagga wax kala
iibsigan?

Ma haboona in lagu soo afmeero wax-qabad la’aanta rasiidhada iyo inay sharci-darro tahay, lagana
fogeeyo ujeeddada sharciga loo dejiyay, taas oo khatar ku ah cashuuraha iyo cashuuraha. Si gaar ah
waxa uu wasiirku ku guul daraystay in uu baadhis ku sameeyo kiiskan, waxa uu albaabada u furay
goluhu in uu dayaco waajibaadkii shaqo ee loo igmaday, isla markaana uu ka tanaasulo dhammaan
masuuliyadda uu u hayo muwaadiniinta. Haddaba, xeerarkii ay qoreen baaqyada aan noolayn waxa
loogu talagalay in lagu dhaqmo oo lagu fuliyo maxkamadaha ilaalinta, laakiin go’aammada ka soo
baxa maxkamadaha sida aan kor ku soo sheegnay waxa ay duugaan shuruucdii ku jirtay
dukumeentiga aan noolayn ee nolosha ma beeraan. Dabcan, arrintani waa uun xaalad guud oo
degdeg ah, balse ujeeddada qoraagu waa in uu la wadaago khibradiisa oo uu ku dhiirrigeliyo
khubarada kale in ay la wadaagaan oo ay bartaan waxa lagu sameeyo maxkamadaha.

Soo koobid

Shaqaalaha Wasaaradda iyo Ganacsatadaba, waxay isku raacsan yihiin in sababta ugu weyn ee loo
isticmaalo lacagaha been abuurka ah iyo rasiidhada sharci darrada ah ay tahay isticmaalka iyo
xakamaynta waraaqaha dalkeenna Itoobiya. Kenya, oo tan iyo markii ay dejisay nidaamka VAT, ayaa
isticmaalaysay qaansheegta elektaroonigga ah si ay uga fogaato dhibaatooyinka xagga rasiidhada. Si
kastaba ha ahaatee, Wasaaraddu uma eka inay ka shaqaynayso sidii ay wax uga qaban lahayd arrinta
ku saabsan helitaanka nidaamkan ku shaqeeya tignoolajiyada.

Golaha sharci dejinta oo ka mid ah hay’adaha ka shaqeeya hubinta iyo isku dheelitirka wasaaradda
dakhliga ayaan wali wax hawl ah qaban marka laga reebo tirinta lacagaha ay ka qaadaan wasaaradda
dakhliga. Sidoo kale waa mid aan habooneyn oo ay tahay in Maxkamada Fasiraada ay ku saxdo
awoodeeda ku aadan dacwada Wasaaradda Dakhliga oo ku fashilantay in ay wax ka qabato in
Hay’addu ay gudan weyday waajibaadkeeda ku aadan ka hortagga isticmaalka lacagaha been
abuurka ah iyo kuwa sharci darrada ah. . (Ogsoonow in qoraagu ku salaysan yahay oo kaliya
khibradiisa)

Mar haddii ay Wasaaradda Dakhligu sidii la rabay u gudan wayday waajibaadkii loo igmaday si ay u
gaadho hadafkii loo aasaasay; Iyadoo aan si waafi ah loo gudan waajibaadkeeda ka ilaalinta
shakhsiyaadka iyo ururada rasiidhada been abuurka ah iyo kuwa aan sharciga ahayn; Wasaaradda
arrimaha dibadda ayaa u gudbisay dacwad ka dhan ah wasaaradda arrimaha dibadda oo ay ku
eedeeysay in ay ku kacday lacago been abuur ah oo lagu sameeyay warbixinaha bilaha ah iyo kuwa
sanadlaha ah, taas oo ay ku dhaqaaqday wasaaradda canshuuraha ayaa iyadu wax u qabata. ' ma u
malaynaysaan, saaxiibaday?

Ugu dambayntii waxa aan u soo jeedinayaa hawl-wadeennada Wasaaradda oo si raxmad leh igula
dhaqma oo isoo waraystay

- Sisay Gezu, Agaasimaha Hoggaanka Baadhista Khiyaanada Cashuuraha ee Wasaaradda Dakhliga ee

XFS;

- Teshome Wolde: Hoggaamiyaha Kooxda Dabagalka Arrimaha Madaniga ah ee Wasaaradda

Dakhliga;

- Getnet Ababaw, Isuduwaha Wasaaradda Horumarinta Dakhliga Kooxda Tignoolajiyada

Diiwaangelinta Iibka

- Mrs. Roseret Mansasbo, Kooxda Maamulka Risiidhka ee Wasaaradda Dakhliga;

– Sidoo kale, Xisaabiyaha iyo Hanti-dhawraha ruqsada haysta, Mudane Tegen Legesse

Aad ayaad u mahadsantahay.