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    This document summarizes key points about tax collection and management in Ethiopia: 1. Taxes are collected from businesses and individuals based on their income type and amount each year, month, and day. 2. Collected taxes and revenues are used to fund important services and development projects, and any excess or leftover funds are put into tax collection and management. 3. Regular financial reports are compiled each year on tax collection, revenues, and expenses to ensure transparency.

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    training manual

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    This document summarizes key points about tax collection and management in Ethiopia: 1. Taxes are collected from businesses and individuals based on their income type and amount each year, month, and day. 2. Collected taxes and revenues are used to fund important services and development projects, and any excess or leftover funds are put into tax collection and management. 3. Regular financial reports are compiled each year on tax collection, revenues, and expenses to ensure transparency.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    3 views3 pages

    14

    Uploaded by

    abceritrea
    This document summarizes key points about tax collection and management in Ethiopia: 1. Taxes are collected from businesses and individuals based on their income type and amount each year, month, and day. 2. Collected taxes and revenues are used to fund important services and development projects, and any excess or leftover funds are put into tax collection and management. 3. Regular financial reports are compiled each year on tax collection, revenues, and expenses to ensure transparency.

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    of 3

    3.

    6 ተቀባይነት ያገኙ የሂሣብ መዛግብት


    የሂሣብ መዝገቡ ሲዋቀር የተደረጉ የቋሚና አላቂ ዕቃዎች ቆጠራ
    በየዋጋቸው ዓይነት ተዘርዝሮ መታየት፣
    የሽያጭና የግዥ ሂሣቦች በተገቢው ሌጀር በየዕለቱ፣ በየወሩ እና
    በየዓመቱ እየተዘጉ መመዛዘናቸው፡፡
    በድርጅቱ ውስጥ የሚከናወን ማንቸውም ዕቃና አገልግሎት ላይ
    ተገቢው የተ.እ.ታክስ ወይም የተርን ኦቨር ታክስ በደረሰኝ
    እየተከናወኑ መሆኑ ሲረጋገጥ፣
    የንብረት ቆጠራና ምዝገባ መደረጉና ቋሚና አላቂ ዕቃዎች የገቢና
    ወጪ ደረሰኝ እየተዘጋጀ ወደ መዝገብ እየተወራረሰ መሆኑ፣
    ለሽያጭ የዋሉ ዕቃዎችና ያልተሸጡ ዕቃዎች በየዕለቱና በየወሩ
    እየተመዛዘኑ መዘጋታቸው ሲረጋገጥ፣
    ደረሰኝ በማይሰጡ የደረጃ "ሐ" ግብር ከፋዮች ለሚካሄዱ
    ጥቃቅን ግዥዎች የሚያገለግል ደረሰኝ በገቢዎች ባለሥልጣን
    አስፈቅደው በማስታም በአግባቡ እየተጠቀሙ ከሆኑ፣
    ማንኛውም ደረሰኞች በገቢዎች ባለሥልጣን አስፈቅደው
    በማሳትም በሥራ ላይ በአግባቡ ከዋሉ፤
    በድርጅቱ ተቀጥረው ደመወዝ የሚከፈላቸው ሠራተኞች
    ትክክለኛ ደመወዝና የሥራ ግብር የተከፈለበት ሆኖ ሲገኝ፤
    ለሠራተኞች የተከፈለ ደመወዝና ጥቅማ ጥቅም በየወሩ
    በፔሮል መሠረት ተፈርሞ የተፈፀመና ሠነዱም ለገቢዎች
    መ/ቤት በወቅቱ የቀረበ ከሆነ፣
    በዓመቱ መጨረሻ የሚዘጋጅ የሂሣብ መግለጫዎች፡-
     የትርፍና ኪሣራ መግለጫ /Income Statement/
     የሀብትና ዕዳ መግለጫ /Balance Sheet/
     የገንዘብ እንቅስቃሴ መግለጫ /Cash Fallow/

    በመዝገብ፣ በሌጀርና በሠነድ መነሻ ተደርጎ የተዘጋጀ


    መሆኑ ሲረጋገጥ፡፡ ወዘተ…..

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