OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA
9th Year No. 19 ADDIS ABABA - 31 " December , 2002
CONTENTS
Council of Ministers Regulations No. 79/2002
Council of Ministers Value Added Tax Regulations
Page 1979
REGULATIONS ISSUED PURSUANT TO THE VALUE
ADDED TAX PROCLAMATION
These Regulations are issued by the Council of Ministers
the Executive Organs of the Federal Democratic Republic of
of the Value Added Tax Proclamation No. 285/2002 .
CHAPTER 1
General
1. Short Title
These Regulations may be cited as the “ Council of
Ministers Value Added Tax Regulations No. 79/2002 . 2. Definitions
In these Regulations , unless the context requires otherwise : 1 ) “ Authority ” , means the Federal Inland Revenue
Authority ( “ ' FIRA ” ) ; 2 ) “ Customs Authority ” means the Ethiopian Customs
Authority ; 3 ) “ Minister ” and “ Ministry ' ' shall mean the Minister
of Revenue and the Ministry of Revenue , respec tively . 4 ) “ Proclamation ” means the Value Added Tax
Proclamation No. 285/2002 ; and 5 ) “ Tax ” or “ VAT ” means the Value Added Tax
Imposed by the Value Added Tax Proclamation .
Unit Price
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