Proc No. 307-2002 Excise Tax

7/27/2019 Proc No. 307-2002 Excise Tax

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~.SECTION 3Collection Enforcement

8. O bligations of the Tax PayerIn ad ditio n to th e ob lig atio ns sp ecified in th e o th erprovisions of this Proclam ation, every tax payershal l :(a) m aintain books of accounts and supporting.

d oc umen ts in a cco rd an ce w ith p ro per ac coun -ting p rincip le s a nd in a manner a cc ep ta ble to theTax Authority;(b) subm it every 30 days to the Tax A uthority, in afo rm wh ic h sha ll b e supplie d by s aid Au thor ity ,a d eclaratio n co ntain in g su ch in form atio n asm ay be necessary for proper collection of thetax.(c) com ply fully w ith requirem ents of the inspec-tion of his prem ises by the delegate of the T axAuth ority in a cco rd an ce w ith Sub -Article 3 o fAr tic le 9 of th is Proc lamat ion .(d) comply fully with the requirements of thein spec tion o f h is p rem is es by the dele ga te o f theTax Authority;(e) immed iately commun icate to th e T~x Authoritythe type and address as well as the comm en-c ement a nd te rm ination date o f h is bus ines s;(f) pay in full the tax due within 30 days from thedate of termination where such business isteIDlinated.

9. Power o f th e Tax Auth orityI n a dd ition to the power s s pe cif ie d in the o ther p rovis ionsof this Proclam ation the T ax A uthority shall have thefollow ing power s a nd dutie s:1) The implementation and enforcement of thisProclamationshall be the duty of the Tax Authori ty ;2) Requiring the person or any employee who has

access to o r cu stod y o f an y in fo rm atio n. record s orbooks of account to produce the sam e and to attendduring normal office hours at any reasonablyconvenient tax office and answ er any questionsrelat ing thereto;3) E nter business prem ises or stores of the tax payer orto a ny p lace su sp ected to b e sto ra ge o f th e p ro du cts,in sp ect, co llect in fo rm atio n an d tak e app ro priatemeasures:(a) during the regular working hours of the tax

p ay er w here it su sp ects that p rod uctio n o r saleof goods is carried on or there is inform ationthat may be nec es sa ry for the p rOper a ss es smentof the tax, and to ensure the observance of thisProclam ation and R egulations issued for theimplementa ti on of t his Procl ama tion ;(b) at any time where it suspects that an offenser esulting f rom the v io la tion o f the p rovis ions o fth is P ro clamatio n o r reg ula tio ns iss ue d fo r th eim plem en tatio n o f th e P ro clam atio n has b eencommitted.

4) N otify the tax payer the additional tax to be paid inaccordance wi th this Proc lamation;

5) as regards goods im ported:(a) sell such goods w here the tax in respect of themis not paid within six months from the day ofdeposit w ithin the prem ises of governm entw areh ouse, o r in th e case o f p erish ab le go od s,d ecid e o n th eir sale at an y tim e it thin ks fit;


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F e.d era l N eg ar it G az eta - No. 20 31" Decem ber, 2002-Page 201713. Duties of Rece i ver s1) In this A rticle, "receiver" m eans a person w ho, w ith

respect to an asset in E th iop ia o f a tax payer, is:(a) a liquidator of a com pany;(b) a receiver appointed out of court or by a court;(c) a tru stee fo r an unreh ab ilita te d in so lv en t;(d) a m ortgage in possession;(e) an executor of a deceased estate; or(f) any other person conducting a business on

behalf o f a per son le ga lly incapa cita te d.2) A receiver shall, in writing, notify the Authorityw ith in 14 d ay s afte r b ein g appo in ted to th e positio nor taking possession of an asset in Ethiopia,whicheve r f ir st occurs .3) The A uthority m ay, in w riting, notify a receiver, ofthe amount which appears to the Authority to besu ffic ie nt to p ro vid e fo r ta x which is o r w ill b ecomepayable by the person whose assets are in theposses sion of t he receive r.4) A recei ver:(a) shall set aside, out of the proceeds of sale of an

asset, the am ount specified by the A uthorityu nd er S ub -A rtic le (3 ), o r su ch less er amount asis su bsequen tly a gre ed on by th e Auth ority ;(b) is liable to the extent of the am ount set aside forthe tax of the person w ho ow ned the asset; and(c) may pay any debt that has priority over the taxrefe rre d to in th is A rticle n otw ith stan din g anyp rovis ion o f th is Artic le .5) A receiver is personally liable to the extent of any

amount r equir ed to be s et a side under Sub -Artic le (4 )fo r th e tax refe rre d to in Sub -A rtic le (3 ) if, an d to th eextent that, the receiver fails to comply with therequ irement s of t hi s Ar tic le .

14 . Notification of ChangesEvery ta xp ay er s ha ll n otify th e Auth ority , in w ritin g, o f;1) any change in the nam e, address, place of business,constitution, or nature of the principal taxableac tiv ity o r th e ac tiv itie s o f th e p erso n; a nd2) any change of address from w hich, or nam e in w hich,a ta xab le ac tiv ity is ca rried on by th e tax pay er,w ith in 5 d ay s o f th e c hange o cc urrin g.

Sec tion 4Appeal procedure

15. Rev iew Committe eMembers o f th e R ev iew Comm itte e sh all b e a ppoin ted byth e M in iste r o f R ev enue o r th e competen t au th ority o f th ereg ion al g ov ernmen t, as ap pro priate, u po n th e recom-menda tio n o f th e h ead o f th e Auth ro ity .

16 . Power s and Du tie s of th e Rev iew Committe e1) The Review Committee shall be accountable to theh ead o f th e Auth ority and sh all h ave the fo llowingduties:(a) to examine and decide on all applications

submitted by tax payers for compromise ofp en alty and in tere st an d on th e ta x asse sse d;


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(b) to gather any w ritten evidence or inform ationr ele vant to the matte r s ubm itte d;(c ) to summon a ny p erso n who d irectly o r in direc tlyh as d ea lt w ith th e a ssessmen t, to appear b efo re itfor questioning him about the case under itsinves tiga tion; and

(d ) to re view determ in atio ns mad e by th e Auth orityfor accu racy , completen ess, an d comp lian cewi th this Proc lamation.2 ) T he C ommittee sh all o nly rev iew ap plicat!C lns s ub -

m itted to it within 10 days of receipt of taxassessment notification.3) The Head of the Tax Authority may approve therecommendations or remand the case, with hisobs erva tions , to the committe e f or f ur th er r ev iew.

17. Waiver of PenaltyThe Rev iew Committe e may waive admin is tra tiv e penal-ties in accordeance w ith the directivies issued by theM insiter of R evenue or the com petent authority of thereg ional gove rnment , a s apprpori at e.

18. Appeal1) A ny person w ho object to an additional assessm entmad e by th e Auth ority h as th e rig ht to appea l, w ith in30 days from the receipt of that assessmentnotification, or from the date of decision of theR ev iew C ommittee to the T ax Appeal C omm issio nby dep ositin g in cash w ith th e Autho rity an amou ntequal to 5 0% o f th e additio nal tax a sses sed .2) If a person appeals in accordance w ith Sub-A rticle(1 ) and th e T ax App eal C ommissio n d eterm ines h istax lia bility , th at p erso n is in d efa ult u nless h e p ay sthe additional assessm ent determ ined by the TaxA ppeal commission w ithin thirty (30) days of thedeci sion of the Commission .3) If no appeal is m ade w ithin the period prescribed inSub-Art ic le (1) of t his Ar tic le , the Addit ional a sses s-ment of the tax made by the Authority shall bedeemed to be correct and final and shall be im-media te ly payable .4 ) W itho ut p reju dice to S ub -A rticle (1 ) o f th is A rticle,the provisions of the Incom e Tax Proclam ation,c once rn ing appea ls s ha ll, mu ta tis mu ta nd is , a pp ly toappeals regarding taxes imposed by thisProclamation.

19. Burden of ProofThe burd en o f p ro vin g th at an a ssessmen t is e xc essiv e o rth at a d ecisio n o f th e Auth ority is w ro ng is o n th e p erso nobje cting to the a ss es smen t o r dec is ion.

Sec tion 5Adminis trat ive Penal ties

20. Penalt ie s f or Late F ili ng1 ) E xcept as o th erw ise p ro vid ed in this P ro clam atio n, a

perso n who fails to file a tim ely retu rn is liab le fo r apenalty equal to 5 percent of the amount of taxu nd erp ayment for each mon th (or p ortio n th ereo f)d urin g which th e failu re c on tin ues, u p to 25 p er ce nto f su ch amount.


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commits an offence and is liable on convctiO n to afin e o f n ot less th an 50.0 00 b irr an d to impriso nmen tfor a t erm of no t l e ss than teo ( ! "~':'n , o n e ! '~utmorethan tw en ty (20) years,2) A tax officer or former (;"" . ,yed incarrying out the provisions or thisP; \ , '; J dm at ia n.except such information is requir~d th C')mmer-

cial Code of Ethiopia to be putJ1ishcJ in the Ti.1deGaze tt e, who,(a) discloses to any person or that person'srepresentative, an y m atter in respect of an otherperson, that m ay, in the exercise of the t.:.xationofficer's powers or the performance of thetaxation officer's dUIit's under the saidprovisions, come to the taxation officer'sknow ledg e; or(b) perm its any other person to have access torecor~s in the possession or custody of theA uthority, ex cep t in the exercise o f the taxatIonofficer's powers or the performance of theofficer's duties under this Proclamation or byorder of a court;Commits an offence and is liable on conviction to afine of not less than 10,000 B irr and to im prisonm entfor a term of not less than two (2) years and not morethan five (5) y ears.3) Nothing in this Article shali prevent a taxationo ff ic er f rom d is cl os ing,(a) any document or information to:(i) any person where the disclosure IS neces-sa ry fo r th e p urp oses o f th is P ro clam atio nor any other fiscal law;(ii) the Auditor-General where the dis-c lo su re is n ec essary fo r th e p erfo rm .w ceof duties entrusted to it by law.(iii) the competent authority (If the govern-m ent of another


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8,3 ht;Q .c:J' t;Q.C :" ''''IP~ m.f,1}"f.,.n;Jjf. A 11(e'f .. .. . .. . .. . .. . .. .. . .. . .. .. . .. . .

33

404030

50505010 07520

7530

3010 0

10

1010

SCHEDULEGOODS THAT SHALL BE LIABLE TO EXCISE TAX

WHEN EITHER PRODUCED LOCALLY OR IMPORTED

Type o f P ro du ctE xc ise T axR ate (% )

1. A ny type of sugar (in solid form )excluding m olasses .....

2. D rinks2.1 A ll ty pes o f soft d rin ks (excep t fru it

juices) , """"""'" """"""'"2 .2 Powder s of t d rinks .. ... .. ... .. ... ... .. ... .. ... ... ..2 .3 Water b ottled o r ca nn ed in a fa cto ry ......2 .4 A lcoh olic D rink s

2 .4 .1 A ll ty pe s o f b eer & sto ut ..............2 .4 .2 Al l types of wine . ..~ .. .. .. .. .. .. .. .. .. .. ..2.4.3 Whisky ......................2 .4 .4 Othe rs a lcoholi c dri nks .. ... .. ... ... .. .

3 . Al l types of pure Alcohol. .. .. .. .. .. .. .. .. .. .. .. .. .. ..4. Tobacco & T obacco Products

4.1 Tobacco Leaf . .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .4.2 C igarettes, cigar, cigarillo s, p ip e

tobacco, snuff an d other tobaccoproducts """"'" ....

5. Sa lt " """' '' '' '' ''' ''' ''' ''' ''' '' '' ''' ''' ''' ''' ''' '' '' '''6 . F uel-S up er B en zen e, R egular B en zen e,

Petr ol, Ga so lin e a nd o ther Mo to r Spir its ......7 . P er fumes a nd Toile t Wa te rs .........................8 . T ex tile an d T ex tile p ro du cts

8 .1 T ex tilefa brics, k nitte d o r woveno f n atu ral silk , ray on , n ylo n, woo lor other s imi la r mater ia ls . .. .. .. .. .. .. .. .. .. ..

8.2 T extile of any type partly or w hollymad e from co tto n, which is g re y, white ,d yed or prin ted , in p ieces o f any len gtho r w id th (ex cep t Mosq uito n et and"Abudged id ") a nd in clu din g b lan kets,bedsheets, counterpanes, towels ,t ab le c lo thes and s imi la r a rt ic le s. . ... .. ...

8.3 G arm en ts """"''''''''''''''''''''''''''''''

33

404030

50505010075

20

7530

30100

10

1010


15/15

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Proc No. 307-2002 Excise Tax

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Transcript of Proc No. 307-2002 Excise Tax