The Proclamation applies to residents of Ethiopia concerning their worldwide income, and non-residents concerning their Ethiopian source income. The proclamation recognises 3 categories of taxpayers; category A taxpayers are bodies or individuals having an annual gross income of Birr 1,000,000 or more; category B taxpayers are individuals, other than bodies, having an annual gross income of Birr 500,000 or more but less than 1,000,000; while category C taxpayer is individuals other than bodies, having an annual gross income of less than Birr 500,000.

This represents a series of pertinent and practical questions that might tend to arise with regards to the value-added tax (VAT) laws. It contains the FAQs on VAT laws.

These are regulations issued under the value-added tax proclamation. It addresses in a detailed fashion, the supply or goods and rendition of services, taxable activities, tax on imports, registration procedures, tax exemptions, and seizure of properties, among other provisions.

The vision to ensure citizens of Ethiopia have equitable access to affordable, safe, and quality healthcare services is one of the most important goals enshrined in the 5-year health sector transformation plan (HSTP) of the ministry of health. This multi-structured HSTQ seeks to ensure the implementation of the objectives contained in the HSTP runs smoothly and is sustained, in line with the government’s ultimate drive to ensure universal quality health coverage in Ethiopia.

“Unless exempted under Article 7 of this Proclamation or directives to be issued moving forward, Turnover Tax shall be payable on goods supplied and services rendered by persons not registered for Value Added Tax. The Turnover Tax is placed at 2% on Goods sold locally and Services rendered locally; 2% on Contractors, grain mills, tractors and combine-harvesters; and 10% on others”.

A proclamation to amend the turnover tax proclamation of 2002, as deemed a matter of necessity.

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The import and export atmosphere in Ethiopia has been made complex due to the presence of many rules. The situation is worsened by the uncoordinated nature of these rules and the lack of awareness among the stakeholders involved in Ethiopia’s trade sector. This guide is therefore targeted at importers and exporters to raise awareness levels on the customs procedures guiding international trade in Ethiopia. “This is in line with the commitment of the Ethiopian Revenues and Customs Authority (ERCA), the government agency responsible for administering customs in Ethiopia, to ensure transparent, reliable and predictable customs services.”

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The proclamation to establish the export trade duty incentive scheme. The duty covers raw materials and commodities re-exported after having been imported upon payment of duties for being not in conformity with purchase order specifications, damaged, or not in market demand. It also details duty incentive schemes, duty drawback schemes, and voucher schemes.