OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA 3ም Year No . 40 CONTENTS Proclamation No . 77 / 1997 Sales and Excise Tax ( Amendment ) Proclamation . . . . . . 4 . . … . . . . . . . . . . . . . . . Page 524 PROCLAMATION NO . 77 / 1997 A PROCLAMATION TO AMEND THE SALES . . . AND EXCISE TAX PROCLAMATION WHEREAS , it has become necessary to amend the Sales and Excise Tax Proclamation ; NOW , THEREFORE , in accordance with Article 55 ( 1 ) of the Constitution , it is hereby proclaimed as follows : 1 . Short Title This Proclamation may be cited as the “ Sales and Excise Tax ( Amendment ) Proclamation No . 77 / 1997 . ” 2 . Amendment . The Sales and Excise Tax Proclamation No . 68 / 1993 is amended as follows : 1 ) Sub - Article ( 3 ) ( a ) of Article 8 is deleted and replaced by the following new sub - Article ( 3 ) ( a ) : “ 3 ( a ) Where the tax payer is a producer , service supplier , wholesaler or retailer , he shall declare and pay the tax on a monthly sales transaction within seven working days from the end of the month , at the latest . ” Unit Price 1 . 30 www . AfricanLawArchive . com * * * The African Law Archive * * * www . AfricanLawArchive . com 2 ) Number 1 , 2 . 2 , 2 . 3 . 3 , 3 , 5 . 2 , 6and 17 of Schedule D attached to the Proclamation are deleted and replaced by the following numbers : " 1 . Any type of sugar excluding molasses 33 % “ 2 . 2 Mineral Water . . . . . . . . . . . . . “ 2 . 3 . 3 Other alcoholic drinks | “ 3 . All types of pure alcohol . . . . . * 5 . 2 Cigarettes , cigar , cigarillos , pipe tobacco , snuff and other tobacco products . . . . . . . . . . “ 17 . Land Rovers , Jeeps and other . Fourwheel Drives . . . . . 3 ) The Minister of Finance is hereby empowered to substitute the rates indicated below for their counterparts in numbers 2 . 1 and 2 . 3 . 1 of Schedule D attached to the Proclamation , if satisfied that conditions listed under sub - Article ( 4 ) hereunder are fulfilled : 2 . 1 All types of soft drinks except squash and similar juices . . 2 . 3 . 1 All types of beer and stout . . . . . . . . . . . . . . . . . . 50 % 4 ) Conditions Precedent The provisions of Sub - Article ( 3 ) above become applicable : 1 . In the case of soft drinks , where the production has increased by 70 % ( seventy percent ) or new factories thereof are established . 2 . In the case of Beer , where the production has increased by 50 % ( fifty percent ) or new breweries are established . . . sir . . 1 3 . Effective Date This Proclamation shall enter into force as of the 3rd day of June , 1997 . Done at Addis Ababa , this 3rd day of June , 1997 . PRESIDENT OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA _ www . AfricanLawArchive . com * * * The African Law Archive * * * www . AfricanLawArchive . com