Wogens 15%. Lak 13413971999 Wor aoe ere ve ntewrioew | Yoh year Nene | MAGALATA ann tT Flafiance, Adootessa 22 11999 MAD Ma AP RE aE oe Finfine, July 29, 2007 OROMIYAA ts MEGELETA OROMIA Gatiin Tokko ‘To'annoo Caffee Mootummaa Naannoo Lak, 8, Poostan wn 21383-1000 Bate rh oD trnsee ANCES Aune® MANE aware Unit Price Nand, ACLE MAES fom Wis ‘AMY EE 205 ‘CONTENT Labsii Lak 131/ 1999 are onc stagciinge tion No, 1312007 Labsii Kaffaltii Inti Fayyadama Lata Baadiyyaati Gibira Galli Hoji Qonnaa Lak 99/1997 Fooyyessuul Babe. Page 1 PROMS Adee HANG wI7- FMC mer mantels WEST NC NEM. HC APE HC WIRY APTA £9 NPE ene TRH ‘A Proclamation to Amend Rural Land Use Payment and Agricultural Income Tax of Oromie. National Regional State's Proclamation No. 99 2005 Page | LABSII LAK, 131/199 Labsii Kaffalti Baadiyyaafi G tti Fayyadama Lafa ira Galii Hojii Qonnaa ‘= Mootummaa Naannoo Orormiyaa Lak. 99/1997 Fooyyessuuf Bahe Labsiin gibira galii qonnaafi kafTaltin it fayyadama lafa badiyyaa hol investimentii dinagdee babal’achaajiru akka hammatuufi guddina misoomaa waliin akka walsimu gochuun barbaachisaa ta’ee waan argameef; akka jajjabeessu, sochii Kaffaltii itt: fayyadama fafa baadiyyaa sassaabuuf seerota adda addaa keessatti haala bibittinaa’ee jiu walitti fiduun barbaachisaa ta'ee waan argameef: Akkaataa Heera Fooyya’aa Mootummaa Naannoo Oromiyaa Labsii Lak, 46/1994 Keewwata 49(3) (a)tiin kan kanatti aanu labsameera APE 7c stas/Toraw PACOLS Meek MARE ooI7 Hh PIMC ML coMPLE HEELS fACH he mM TC APE eTC IO! IRENE? AerITIA tom APE PACH He MET MIME Gee: aombonse Wee Arne ye NILLMTHC APES SA FRITH rImAVA, DIASHERE NAT KET RIMM OTe LT ADEA UE ETE 26 PIMC coe eomboLe WE Aovivarn tase aA ane a4 £00 TMI ANAL US NeOT HE JY Deas W4TAAM- CREME Mek NAae evIE® a oP eve SALUD AER S00) (W) ore vn) POA Proclamation No, 131/2007 ‘A Proclamation to Amend Rural Land Use Payment and Agricultural Income ‘Tax of Oromia Regional State's Proclamation No. 99/2005 WHEREAS, it has become essential to make agricultural income tax and rural land use payment strengthen investment work, incorporate the expanding economic activity and be development growth; in harmony with WHEREAS, it has become essential bring together the various provisions of rural land use payment scattered in different Proclamations; NOW THEREFORE, in accordance with Article 49(3) (A) of the Constitution No, 46/2002 Oromia Regional State, itis herby proclaimed as follows, RevisedLabs Lak 131/1999, Fuula2 APE #7 AHAA/ THE IK Proclamation No. 131/2007, Page 2 Mata duree Gabaabaa Labsiin kun “Labsii Kaffaltii Iti Fayyadama Lafa Baadiyyaafi Gibira Galii Hojii Qonnaa Lak. 99/1997 Fooyyessuuf Bahe Lak, 131/199," jedhamee aamamuu ni danda’a, Foova'iinsa Labsiin Iti Fayyadama Lafa Baadiyyaafi Gibira Gali Hojii Qonnaa Lak, 99/1997 akka armaan gaditti fooyya'ee jira 1) Keewwanni 2 Keewwata Xiggaa 12 {ti Keewwanni Xigqaa haaraa 13,14 fi 15 akka armaan_ gadiitti dabalamanii iru. 13) Lafa Tuurizimiifi Industri jechuun lafa baadiyyaa hojii ‘uurzimiifi industri akka oolu kan taasifaman haroowwan, hora guboota, holqoota, fineaa’ ota, naannoo paarkotaafi bosonootaa, akkasumas, hhawwattoota adda addaafi lafa warshaa industiriif oole jechuudha, 14) *Lafa Albuudaa” jechuun lafa baadiyyaa hojii_misooma albuudsaf ooleta’eehiika Labsii isooma Abuudaa Mootummaa Naannoo Oromiyaa Lak. 91/ 1997 keessatti kennameef ni gabaata, 15) “Horsiisee bulaa” jechuun nama dhuunfaa daldalaaf os00 hin ta'iin jireeenya isaatif hoj horsiisa beelladaa gofarratti bobba’ee galii argatuun kan Jiraatu jechuudha.” 2) Keewwata 4 Keewwata Xiqqaa 3ti ance Keewwanni Xigqaa haaraa 4 fi 5 akka gadiitti dabalamaniiru. “4) Komishiniin Horsiisee Bulaa magaafi baay’ina beeyladaa tokkoon tokko horsiisee bulaan gabu Biiroo G: beeksisuu gaba. 5) Ejensiin Albuudaafi Inarjii Oromiyaa magaafi qabiyyee lafa albuudaa_namoonni yookaan ragaa waliigaltee kira lafa albuudaa mallatteeffame Biro Galiiwwaniif erguu gaba.” waniitiit qabatan & Amc con LY NPE “01me ane aondonn.e WEES PACH 2rd 1, ME APE HPC WHEY ATTA CoM ene AEA mE AA Ata £EAA x ovitig: PIMC 94 eoMbOLE HEED PACT Pb M. TAC APE ere Hw) ILLIA TAS 2) NHR ENDO ATER IE eA DAN ION AIR TY TBAT TE IRL “Hy “RLU AIRIKE ove TAY Mees KIKI AIAOA CELLT wah EOF GAME! PAPE Shek PET TCHS SF ANON! NIL PEAR ooh ES OA IRIE neh PPA ome oA y00: TR) “PTET awed” oTa ATOR Pie FPN LIME ewe UF ARNCLE MANE 97H» POET ATE APE ETC 18) THRE o-tT e-raman 269% EPC AS “ACME ARC” IA ATE ALU dambandsar arn ACO 2d A AF ba rarer: mi) NLT IO mM, KLEE aie 10} yas: 2) UK @ NON AIR EMA AAD FON AIR HORT H RIL bearer a: “8 PACA RRC RUT RII ACA ALC AMS Sam Ana a ALPE ne oma nan & oem oe rere) oer APF Ars gy oer PELL o PIR awed hake OA EL ACO oan ans" ort Title This proclamation may be cited as the “Revised rural land use payment and agricultural income tax proclamation No. 131/2007 issued to amend the previous proclamation No.99/2005.” 2. Amendment The rural land use payment and Agricultural income tax proclamation No 99/2005 is hereby amended as follows: 1) Next to Sub-Antcle 12 of Anicle 2 Sub-Artcle 13, 14 and 15 are added a follows. 13) “Tourism and industry land means rural land used f)) tourism and industry, which is found near lakes, hot springs, caves, fountains, parks and forests and land used for Various tourist atractions and industry factory. 14) "Mining Field” means a rural land ‘used for mining works and shall have the definition assigned to Oromia Regional State's ing Development Proclamation No. 91/2005 astoralis” means an individual whose livelihood depends \)) livestock breeding and lived on 13) its income, 2) Nexto Sub-Article3 of Article 4, new Sub-Articles 4 and $ are hereby added 4) “Pastor inform the name and quantity ists Commission shall of livestock of each pastoralist to the Bureau of Revenue” 5) The Oromia Mines and Energy ‘Agency shall send the names of individuals holding mining land by renting or a signed land agreement to the Bureau.” mining contractLabi Lak 1311999, Fuula3 PE £00 REAVER ORE Proclamation No. 131/2007, Page 3 3) Keewwanni 8 akkuma jirutti akka ‘amaan gadiitin fooyya’ee jira. “8, Hanga kaffalti Iti Fayyadama Lafa Baadiyyeafi Gibira Gali Qonnaa Qotee Bulaan Katffalu 1) Qotee bulaan bokksadhaan comishu akkaataa gabatee armaan gadittjiruun kaffala. 2) AWK BIA NIRLAO TNA: “BAGO ARG PeLhRAM PIMC aoe arts HELT PACA Pb N.C com. A) MsH Fereac} ACO ARC HTH Mar ICE owed NEAD: 3) The whole content of Article 8 is amended as follows. “8, Rate of Farmers Rural Land use payment and agricultural income tax. 1) Rain dependent farmers shall pay as per the following table eae cet Raa soya] ares, aman] ol | ea ees —— Tare a ee eee wane” [meme] meme | | | and sce | Beate | cn 2 ee ceca | EEN | en seat res nea uumer | # [n sige - 1500 [tems 1500 =e CCE EE TTT es taimennae| w [as | «| | [te-20—[ som [asco Pas (0 alae 30 |W Too [190 maomennae | as | ss | 00 20°30) 45.00 [$500 [100.00 wa ea 30-40 [es | moon [son manwexmnae| [mn [we] | Pete} Sef ow ase 2) Qotee bulaan bokkaati | [oomeamse| wo [mw [om | | D0 i2000 | Teo [34000 haan oomishu | [-asome [we | a 2) Farmers who produce © kkaataa gabstee armaan ©) Anis awehT PmeoMC using rain and igation ACA ALE HPA 40K Wimerie wow eneral shall pay as per thi following table. [pecs rine mah nee] Sg ee ae 2. 3 # OS AF DH OE 1s 0 “s <05 15.00 _| 30.00 _| 45.00 rer ee ee ‘athege 0m] 9 | vo [a0 een 10-20 | 3000 | sso0_|" e500 fooyya’ee jira. : 350 120.00 | 16000 | 28000 sees | eee ee a nb nde fen 1) Dhaabbanni Mootummaa ykn Miti-Mootummaa =) ykn Abbaan qabeenyaa dhuunfaa gajeelfama Komishiniin Invastmeenti Oromi hundaa’uudhan bosona kan misoomsu kali itt fayyadama lafa baadiyyaa irraabilisa ni ta’a 2) Yoo bu'aaf dhaabbateta’e malee, dhaabbilee Mootummaa uummataaf tajaajila kennan lafa abataniif kaffa fayyadama lafa baadiyyaa irraabilisa ni ta. 3) Paarkiin Biyyoolessaa Mootummaa kaffali itt feyyndama lafa baadiyyaa irraabilisa.”| baasurrai NOR Te NIROLINENO® “TINA: “TB. IMC aL aoMbLS HEL weet A) mse or mre ee LAUT CEH oEr C7A aavar — racers AMINA Her NeLLOMD- woods AL Nevaona &9 91.gAer hme ma comers hes 19 esas: ) Arce HATRED ANE nat MIA ream Poor me ARTY ASI oer me oe oombone nee 1 Us: 1) Poh Adee FEM hIME we% combs WEE YA YO: “11) Rural land use payinent exemption, 1) A Government or non government organization ‘or private investor who develops forest based on the directives of Oromia Investment Commission shall be exempted from rural land use payment. 2) Unless they are established for profit, Government organizations giving services to the public shall be exempted from land use payment for the land they hold. 3) Government National Parks are exempted from rural land use payment.”Labs Lak. 131/1999, Fula 5) Keewwanni 14 akka armaan gadiiti fooyya’eera. “14) Koree Ol iyyannoe Dhagahu Dhaabus 1) Koren OPiyyannoo murtit gibira galii qonnaafi ‘kaffalti iti fayyadarna laf bbaadiyyaa dhagahu Dambii Kaabineen Bulchiinsi Mootummiaa Naannoo Oromiyaa baasuun ni dhaabbata. 2) Itti_ waamamni Koree OViyyannoo dhagahu sadarkaan dhaabbatan Mana Maree sadarkaan jiraniifta’a.” 6) Keewwanni 20 akkaataa armaan gadiitifooyya’eera 20) Adaba 1) Qotee bulaan ykn investarri ‘ykn dhaabbanni kamiyyua akkaataa Labsii kanaatiin affaii iti fayyadama lafa baadiyyaa ykn gibira galii ‘gonnaa kaffaluuf dirqamu ‘too hin kaffaliin yeroon seeraan_kaa’ame yoo darbe, galii otoo hin kafalamin turerrattiji'a Jivaan dhibbarraa harka shan hanga dhibbantaa digdamii shan (%25) gahutti ababa ni kaffala Hoa ta’u malee, adabbiin PIG ore eomoor.e hes wer PACT He 70, TC ALNEA nT Preooma@ 21 nhs AREA hero 1m. Ae Dems APOY hawt &) nan We ADE Naot (RF%) FeLECA Fe ENEAAS: £09 IE PU NYE APHA Nook (8%) oan CANE K) IME awe comes weed PACT free MTC RIANA CORA ho ranino-> 10, 0.co- a1sona. TCP ore m. eersLCT hwy eras hank 49 EC ems Ie NAN Y ook Reh LMA: AhdAO ead beta aprin Proclamation No_131/2007, Page 4 5) Article 14 is amended as follows; “14, Tax Appeal Committee 1) Agricultural income tox and rural land use payment “Appeal Committee will be formed by the regulation issued by Oromia National Regional State ‘Administrative Council 2) Accountability of Tax Appeal Committees formed at each level will be accountable to the Coun at the respective lev 6) Article 20 is amended as follows; °20. Pentalty. g 1) Any farmer or investor or ‘enterprise who fails to pay the rural land use payment and Agricultural income Tax due under this proclamation with in the specified period of time set by the law shall pay a penalty of five percent (5%) to 25% of the amount over due of every month, However, the penalty shall not exceed 25%. ’ 2) Any person, who is authorized to collect rural and use payment and agricultural income tax, fails to pay the collected revenue within the specified time to the Bureau shall be fined 5% wos % of the amount of the collected tax every ‘month starting from the normal collection time, and ‘ill not get the commission entitled to receive© abboo Lebsii Lak 131/1999, Fuula$ APE GC AOR/TORW 1K Proclamation No.131/2007, Page S 7), Keewwanni24 akkaarmaangaditi fooyya’ cera “24) Komishinit ‘Nama kaffaltii itti fayyadama lafabaadiyaa qotee bulaaykn gibira galii qotee bulaafi horsiisee bulaa aka walitt ‘abu bakka bu’ iinsi kennameefii_ hojiete galii walitti qabeet Kmishinin dhibbat hark lama (042) Boo Galiwwaniin ni kaffelamaat’” 8) Keewwanni27 akka armaan gadiitt fooyya'eera. “27. Dirqama Deeggarss Kennuy 1) Labsikanahojiira oolehuuf qaamni Mootummas taayitaafi bakke ‘buutonni isaani, akkasumas dhaabbileefi Bulchiinsi Ganda Biiroo Galiiwwaniif deeggarsa barbaachisaa ta’e kennuuf ni dirqamu. 2) Kaffaltii Labsii kanaan raawwatamu _beellama coiyyannootiin ykn yeroo affatiBiiroo gaiwwanitin kan kennameef yoo ta'e ‘alee gibirri gai qonnaafi iti fayyadamni lafa baadiyyaa utun hin kafalamiin gaamni hayyama kennu kamiyyuu hayyama 2 WR RE IReUhAO 17K: 80) penta ACO ARG PIME wer mMtLs NEST OLF PACH ARCS PACH ALC TC DIANNA OAT tare nde ANNAN m, UA ow @%) nevi omPF ae BheneA: 2) NOR BE DoReUNbA@ 4774, “ 8%) LootMne Ti+ BD) LUI APE NG Ag AIPA Te ee Nha aanamsre FOUFEO! IRE CERES rena. OEAEC AMEE Le ANAM eva Lae Aah 29880: 8) MLD APE ee1eRarr nee ag70% oer AMP E Le PRES Ut AAAMO® HEC PACT Ad mM 7G AF PIE met omens NES ALMA THOR Loe fen, HA ee BAD oTARh ARTA: 3) NINA Fr ACHR ALC eM, TAG MY AHF atHateo- 7) Article 24 is amended as follows; 24. Remuniration A person, who is authorized by the Bureau to collect rural land use payment of farmers or income tax of farmers and pastoralists, shall be paid two Percent (2%) of the collection he made by Revenue Bureau.” 8) Article 27 is amended as follows: “27, Duty to Cooperate 1) Every government body, officials and their representative, as well as enterprises and Kebele shall provide the necessary assistance to the Rrevenue Bureau forthe Administration implementation of this Proclamation, 2) Unless appeal is pending or payment time is extended by the Bureau, no government body shall renew any licence to any tax payer before the rural land use and agricuktual income tax payment is done.” 6 hojii haaromsuu hin en ere evens: 9 eee having livestock shall 3) Horsiisee bulaan beellada qabu Payemnal actin \tax've per'the > lLiaseamaarauditijienates | [Pte at [em aac ac following table ealikaffaln, Tag. Bah 10 7” Baay/ina Becliadaa | Gibira Gal ar nto ee Do 28 “ Curses | ime Tol hangs 10 ‘ilisa panes = 1-10 | Exempted 10 ol hanga 25 15 so Omg Nan 75 6 10-25 15 25 ol ange 50.ui | 30 [Firs tne xan 00 @ 25-50 30 50 ol hange?S ti 45 ‘n1oo nag Ahh 125 75 oe 5 75 ol hangs 100 a 5 100 ol hanga 125 wi 75 SUE OOP M0 a 100-125 | 75 125 of hanga 150 90 hiss aA znd B16 125-150 | 90 130 of hanga 175 is nurs ime Nim 200] 130 150-175 | _115 175 ol hanga 200 tt 130 200 042 Nth 225° us 175-200 130) 200 ol hangs 725 Ms REG ie 200-225 | 145 225 ol hanga 250 160) 225-250 | 160 250 ol hanga 775 175 a an 250-275 | 175 775 of hangs 300 isa 127s nme nih 300] 190 275-300 | 190 300 01 200 2300 0g 0 ‘Above 300] 200Labs Lak. 131/1999, Fuula 6 47: rifa Ki Abbaan hayyamaa ka baadiyyaa hojii albuudaatiif qabate waggaatti hektaara tokkoof akkaataa ‘armaan gadiitin nikaffala, Kiran lafaa unis Biiroo Galiiwwaniif kafTalama, 1) Abbaan hayyama barbaachaa gr. 4.00 2) Abbaan hayyama qorannoo gr. 6.00 3) Abbaan hayyama hojii comisha albuuda karaa aadaa, 1) Albuuda kabajamoof gr. 60.00 b) Albuudawwan biroof qr. 50.00 4) Abbaa hayyamaa hojii oomisha albuudaa sadarkaa xiqqaa, 1) Albuuda kabajamoof 200,00 +) Albuudawwan biroof qr 150.00 5) Abbaa hayyamaa hojii comisha albuudaa sadarkaa guddaa, 42) Albuuda kabajamoof qr. 600.00 ') Albuudawwan biroof gr. $00.00 a Lal . Hanga Kaffalti Kira Baadivyaa Hojii ‘Tuurizimi Industiriif Oole 1) Galii kiraa Iafa baadiyyaa hojii tuurizimiifihojilindustirif oole dambii Kaabincen Bulchiinsa Mootummaa Naannoo Oromiyaa baasuun murtaa’a, 2) Kiraan tuurizimiifi industrit Biiroo Galiiwwaniitiitkaffalama, Scerota Raawwatiinsa Hin Qabne Dambiin Kiraa Lafa Hojii Albuudaa Murteessuuf Bahe Lak. 15/1991 fi Qajeelfamni Investimentii Lak. 10/1990 hagamanii Labsii kanaan bakka bu'ar . Yeroo Labsiin Kun Itti Ragea’u Labsiin kun Adoolessa 22/1999 irraa ‘eegalee hojiirra kan oolu ta. Finfinnee, Adoolessa 22 /1999 Abbaaduulaa Gammadaa Pireezidaantii Bulchiinsa Mootummaa Naannoo Oromiyaa A AC BROTHER TE Proclamation No. 1312007, Page 6 & $UORY mod Thee ree 4, Amont of Mining Land Rentals UMC ome DOTOR Mee SN OTFE OF ADLFE NID ARIE WAC AILLNAD LNEAA:: Fare eer MPT We LhEnd: PROD 49e MDE AC 4.00 4) Coed EFL ANEI AC 6.00 1) POUAE NORD OIL Hee ho ans: W alas “ORT AC 60.00 (0) ONO F 7RS% AG $0.00 B® PAMAT REH TORT VME 2d. Ade 00 eH: (W) dhng “168% Ac 200.00 (0) One® 105% AC 150.00 &) MEAE LAN TORT TMT 2d Age anes (W) ahng 1625 AG 600.00 (A) anaeF RI NC 500.00 G ORENES DIADEE Me OPA LIMG_Peh hee WEE om? BD) MkENET ORIRDE 2d CPA PIMC oe hae. HES EACLE Adee MARE ITE ONEALE MM NLLOMD- £1 Lanse 2) PRENIS AINE Pome Nee AMT LC LNEAA: PAIL CATO HPF PVR MEME POL® Nes awn? POM LOM HPC HUNG dd PrMIN I ovores #TC Tl WEE PACHO- OLY APE ene a: 4. gu APE eouesnt 2th BU APE haern, BE 17 [ie Ce Pee AS POLO BUIA:: AAN AMO: APA AR 9 TOEID or AMA 1008 PACS Deee HALE IIH TELAT ‘The annual rentals to be paid by any licensee for each hectare per year shall be as follows. The land rent shall be paid to Bureau of Revenue. 1) The holder of a prospecting licence... Birr 4.00 2) The holder of an exploration licence... Birt 6.00 3) The holder of an artisanal mining: 8) For precious minerals... Birr 60.00 bb) For other minerals... Birr $0.00 4) The holder of a small scale mining licence: 8) For precious minerals... Birr 200.00 1b) For other minerals... Bir 150.00 '5) Theholderof large scale mining licem_) 8) For precious minerals... Bir 600.00, ) Por other minerals. Birr $00.00 5. Amount of Rural Land Rentals for ‘Tourism and Industry Purpose 1) Amout of rural land rentals for tourism and industry purpase shall be determined by the Regulation that will be issued by Oromia National Regional State Adminstrative Council 2) Tourism and Industry land rent shall be paid to Bureau of Revenue. 6. Inapplicable Laws : “The Land Rentals for Mining Operations No. 15/1999 Investement Directive No. 10/1998 are Regulation alae repelead and replaced by this Proclamation, 7. Effective Date ‘This Proclamation shall come in to force as of the 29% day of July 2007, Done at Finfine, 29% day of July, 2007 ‘Abadula Gemeda President of the National Regional State of Oromia