yxþT×eà ØÁ‰§êE ÄþäK‰sþÃêE ¶pBlþK

ØÁ‰L nU¶T Uz¤È

FEDERAL NEGARIT GAZETA
OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA

bxþT×eà ØÁ‰§êE ÄþäK‰sþÃêE ¶pBlþK 15th Year No. 9

‫ _ـוףם‬ዓ‫ ُא‬qÜ_R 9
yÞZB twµ×C MKR b¤T «ÆqEnT ywÈ ADDIS ABABA 25th December, 2008
ዲ  ‫ םכֱٍ ֹו‬06 qN 2
1 ዓ.‫ו‬

¥WÅ CONTENTS

xêJ qÜ_R 6)02/2
1 ›.M Proclamation No. 612/2008

የَ‫נׂש ץו‬ጥ /‫ ד‬ያ/ ዋጅ … ገጽ 4¹þ3)'9 Stamp Duty (Amendment) Proclamation Page 4389

PROCLAMATION NO. 612 /2008.

6)02/2
1
xêJ qÜ_R 6)02/
A PROCLAMATION TO AMEND THE
የَ‫נׂש ץו‬ጥ ዋጅ ֳ‫ ָ ד‬የወጣ ዋጅ STAMP DUTY PROCLAMATION

WHEREAS, it has become necessary to amend the

የَ‫נׂש ץו‬ጥ ዋጅ ‫ּׁש‬ጥ‫ ץ‬1)0/09)( ‫ ד‬
Stamp Duty Proclamation N0. 110/1998;
ָ ፈֶጊ ֲ ‫א‬ገ"ً፣
NOW, THEREFORE, in accordance with Article 55 (1)
%ُዮጵያ ፌዴ‫ֶף‬ዊ ዲ‫ז‬ክ‫תף‬ያዊ ‫ע‬ፐֵክ and (11) of the Constitution of the Federal Democratic
ׁገ ‫א‬ግ‫ׂש ُם‬ጽ $5 ዑ ‫ׂש‬ፅ (1) እ< Republic of Ethiopia it is hereby proclaimed as follows:
/01/ ‫ ُנטא‬የ‫ג‬ከ‫ֳـ‬ው ٍውጇָ፡፡

1. ጭ‫ץ ץ‬ዕ 1. Short Title

ይֱ ዋጅ “የَ‫נׂש ץו‬ጥ /‫ ד‬ያ/ ዋጅ This Proclamation may be cited as the “Stamp Duty
‫ּׁש‬ጥ‫ ץ‬6)02/2
1” ‫ֵ ֹـ‬ጠ‫ ׂש‬ይ٤ֶָ፡፡ (Amendment) Proclamation No. 612/2008”.

2. Amendment
2. ‫ ד‬ያ

የَ‫נׂש ץו‬ጥ ዋጅ ‫ּׁש‬ጥ‫ ץ‬1)0/09)( እደ‫ג‬ The Stamp Duty Proclamation No. 110/1998 is
ከ‫ֳـ‬ው ‫ ـ‬Nָֻ፣ hereby amended as follows:

1/ ዋጁ ውጥ ‫ْ<ד‬ው‫ו‬ ‫ם‬ፍ‫ף‬ 1/ The reference to the “Federal Inland Revenue
“የፌዴ‫ ָף‬ገ‫ ץ‬ውጥ ገ‫ָםֹו ּת‬ጣ” Authority” or to the “Federal Government
ወይ‫“ ו‬የፌዴ‫ ָף‬ገ‫ּת‬ዎ٤ W‫ץ‬ድ” የ‫ֳג‬ው Revenues Board” anywhere in the Proclamation
is repealed and replaced by the “Ethiopian
ያ‫ץרـ ה‬ዞ “የ%ُዮጵያ ገ‫ּת‬ዎ٤<
Revenues and Customs Authority”.
ጉ‫סו‬ክ ‫ָםֳֹו‬ጣ” ‫ֳג‬ው ‫ــ‬ክָّ፡፡

ÃNÇ êU nU¶T Uz¤È ±.œ.q.Ü *¹þ1

Unit Price Negarit G. P.O.Box 80001
gA 4¹þ3)( ØÁ‰L U¶T Uz¤È qÜ_R 9 ֱٍ‫ םכ‬06 qqN 21 ›.M Federal Negarit Gazeta No. 9 25th December, 2008 …. page 4390

2/ የዋጁ ‫ׂש‬ጽ 9 ‫ץרـ‬ዞ ‫ג‬ከ‫ֳـ‬ው ዲ 2/ Article 9 of the Proclamation is repealed and
‫ׂש‬ጽ 9 ‫ــ‬ክָّ፣ replaced by the following new Article 9:

“9. ይግ‫ֹו‬b የ‫ד‬c‫ُא נ‬ “9. Right to Appeal

Any person who is dissatisfied with the

የ%ُዮጵያ ገ‫ּת‬ዎ٤< ጉ‫סו‬ክ ‫םֳֹו‬
amount of stamp duty assessed by the
ָጣ ወ‫ר‬dው የَ‫נׂש ץו‬ጥ ‫א‬ጠ
Ethiopian Revenues and Customs
ֶይ የ‫ד‬ይ‫נׂש דד‬ጥ ከፋይ ‫ָםֳֹו‬ Authority may, within 30 days of the
ጣf ውghው ጽiፍ ካٍወ‫ُ ׂש‬ receipt of the assessment notifications,
‫ ُ<ׂש " ِ ׂש‬ውጥ c‫ٍפ‬ appeal to the Review Team or the Appeal
ው ֳmًٍ ጣ‫ּש ע‬ድ ወይ‫ו‬ Commission against the assessment.”
ֳግ‫ ץ‬ይግ‫ֹו‬b ‫ גר‬ጉ‫ֹו‬ኤ ‫ד‬c‫נ‬
ይ٤ֶָ፡፡ ”
3/ After Article 9 of the Proclamation the following
3/ ከዋጁ ‫ׂש‬ጽ 9 ‫ׂש‬ጥֹ የ‫ג‬ከ‫ ִُـ‬ዲ new Articles 10, 11, and 12 are added:
‫ׂש‬ጽ 0፣ 01፣ እ< 02 ‫ـ‬ጨ‫נו‬ዋָ፣
“10. Waiver of Penalty
“0. ‫ׂשא‬ጫ ֳ‫ד‬gُ

‫נׂש‬ጥ ከፋይ ֶይ የ‫ـ‬ጣֳ ‫ـ‬ዳደ‫ף‬ዊ Administrative penalties may be waived

‫ׂשא‬ጫ የ%ُዮጵያ ገ‫ּת‬ዎ٤< ጉ‫סו‬ክ wholly or partly in accordance with the
‫ָםֳֹו‬ጣ ‫ג‬ያወጣው ‫עאא‬ያ directives issued by the Ethiopian
Revenues and Customs Authority.
‫ُנטא‬ ‫ ִב‬ወይ‫ו‬ ከፊָ
እዲdg ֳ‫ד‬ድ‫נ‬ግ ይ٢ֶָ፡፡
11.Appeals to the Tax Appeal Commission
01.ֳግ‫ ץ‬ይግ‫ֹו‬b ጉ‫ֹו‬ኤ ֳ‫ץׂשג‬
ይግ‫ֹו‬b
ይግ‫ֹו‬b

1/ ‫_ד‬ው‫ ו‬የَ‫נׂש ץו‬ጥ ወ 1/ Any taxpayer who objects to an

g‫ ר‬c‫ ץ‬የ‫ "רـ‬ግ‫ ץ‬ከፋይ ֳግ assessment of stamp duty may appeal
‫ ץ‬ይግ‫ֹו‬b ጉ‫ֹו‬ኤ ይግ‫ֹו‬b ‫ד‬c‫נ‬ to the Tax Appeal Commission.
ይ٤ֶָ፡፡
2/ No appeal, under sub-article (1) of this
2/ ዚֱ ‫ׂש‬ጽ ዑ ‫ׂש‬ጽ /1/ Article, may be accepted by the Tax
‫ ُנטא‬የ‫ ץׂשג‬ይግ‫ֹו‬b፣ Appeal commission unless:

y/ ‫נׂש‬ጥ ከፋዩ ከ‫ף‬ካ‫ ע‬የֲdው የَ a) a deposit of 50% of the disputed

‫נׂש ץו‬ጥ ‫א‬ጠ {‫ו‬g ‫ِא‬ amount is made to the Ethiopian
ֳ%ُዮጵያ ገ‫ּת‬ዎ٤< ጉ‫סו‬ክ Revenues and Customs Authority;
‫ָםֳֹו‬ጣ ካֶያዘ፣ እ< and

ֳ/ የ‫נׂש‬ጥ ውgh ‫ٍד‬ወ‫ּׂש‬ያው ወይ‫ו‬

mًٍ ጣ‫ּש ע‬ድ የ‫רـ‬ጠው b) the appeal is lodged within 30
ውgh ֳግ‫ ץ‬ከፋዩ ደ‫רנ‬ው " days following the day of receipt
‫ ׂש‬ውጥ ካָ‫ נׂש‬፣ ግ‫ ץ‬ይግ of the assessment notice or the
‫ֹו‬b ጉ‫ֹו‬ኤው ‫ֹוׂשـ‬ይdُ ይ decision of the Review Team.
‫נ‬ው‫ו‬፡፡

3/ ገ‫ּת‬ ግ‫ץ‬ ዋጅ ‫ּׁש‬ጥ‫ץ‬ 3/ The provisions of the Income Tax

2)'6/09)(4 ֳይግ‫ֹו‬b የ‫ـ‬ደdገ Proclamation No. 286/2002 relating to
ጉُ እደ ግ‫ֹו‬dٍْው ዚֱ appeals shall, mutatis mutandis, apply
ዋጅ ‫ ץׂשגֳ ُנטא‬ይግ‫ֹו‬ to appeals submitted under this
b‫ـ ו‬ፈፃ‫ ג‬ይֲ<ִ፡፡ Proclamation.
gA 4¹þ3)(1 ØÁ‰L U¶T Uz¤È qÜ_R 9 ֱٍ‫ םכ‬06 qqN 21 ›.M Federal Negarit Gazeta No. 9 25th December, 2008 …. page 4391

02. የግ‫ ץ‬ይግ‫ֹו‬b ጉ‫ֹו‬ኤ ውgh ‫א‬ 12. Appeals against Decisions of the Tax
ወ‫ ץׂשגֳ ו‬ይግ‫ֹו‬b Appeal Commission

1/ የይግ‫ֹו‬b ጉ‫ֹו‬ኤ የ‫ר‬ጠው ውgh 1/ Any party dissatisfied with the

ׁግ ‫נ‬ገድ ֱ‫ ُـ‬dው ‫ֳُד‬ decision of the Tax Appeal
ያָ‫_ד דדـ‬ው‫ـ ו‬ከ‫ף‬ካ‫ע‬ Commission may appeal to the
competent court of appeal on the
ወገ የግ‫ ץ‬ይግ‫ֹו‬b ጉ‫ֹו‬ኤው
ground that it is erroneous on any
ውgh ደ‫רנ‬ው " ‫ ُ<ׂש‬ውጥ
matter of law within 30 days from
‫ָם‬ጣ ֳֶው ይግ‫ֹו‬b ‫גר‬ the date of receipt of the decision of
ፍ‫ץ‬ድ mُ ይግ‫ֹו‬b ֵያ‫ץׂש‬ the Tax Appeal Commission.
ይ٤ֶָ፡፡
2/ The court of appeal shall hear and
2/ ይግ‫ֹו‬b ‫גר‬ው ፍ‫ץ‬ድ mُ ׁግ determine the question of law
‫נ‬ገድ የ‫ـ‬dgው ክ‫ץ‬ክ‫ץא ץ‬ arising from the appeal and return
‫ צו‬ውgh ‫א‬ጠُ ጉዳዩ ֳግ the case to the Tax Appeal
‫ ץ‬ይግ‫ֹו‬b ጉ‫ֹו‬ኤው ይ‫ָא‬ Commission.
ֳָٍ፡፡

3/ ይግ‫ֹו‬b ‫גר‬ው ፍ‫ץ‬ድ mُ 3/ Any party who is dissatisfied with

ውgh c‫ ץ‬የ‫ "רـ‬ወገ ውghው the decision of the appellate court
‫רـ‬ጠ " ‫ ׂש‬ውጥ ֳ ֶይ may make an appeal to the next
ይግ‫ֹו‬b ‫ גר‬ፍ‫ץ‬ድ mُ ይግ‫ֹו‬b court of appeal within 30 days from
‫ד‬c‫ נ‬ይ٤ֶָ፡፡” the date of the decision.”

4/ የዋጁ የ‫ׂש‬ድ‫ׂש ז‬ጽ 0፣ 01፣ 02፣ 03፣

4/ The former Articles 10, 11, 12, 13, 14, and 15 of
04 እ< 05 ‫ׂש‬ጽ 03፣ 04፣ 05፣ 06፣ 07
the Proclamation are renumbered as Articles
እ< 08 ֲdዋָ፡፡ 13, 14, 15, 16, 17 and 18 respectively.

3. ዋጁ የ‫ג‬ፀ< ُ ጊዜ
4. Effective Date
ይֱ ዋጅ ፌዴ‫ ָף‬dጋ‫ ُע‬ጋዜጣ ٍُ‫ז‬
ከወጣ ُ ‫ׂש‬
‫ ׂש‬ጀ‫ צו‬የፀ< ይֲ<ָ፡፡ This Proclamation shall enter into force up on the
date of publication in the Federal Negarit Gazeta.
ዲ  ‫ םכֱٍ ֹו‬06 ‫ׂש‬
‫ׂש‬
 2
1 ዓ.‫ו‬
Done at Addis Ababa, this 25th day of December, 2008

GR¥ wLdgþ×RgþS
GIRMA WOLDEGIORGIS
yxþT×eà ØÁ‰§êE ÄþäK‰sþÃêE
¶pBlþK PÊzþÄNT PRESIDENT OF THE FEDERAL
DEMOCRATIC REPUBLIC OF ETHIOPIA