OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA
gth Year No. 20
ADDIS ABABA - 31 " December , 2002
CONTENTS
Proclamation No. 307/2002
Excise Tax Proclamation
Page 2011
PROCLAMATION NO . 307/2002
EXCISE TAX PROCLAMATION WHEREAS , to improve government revenue it has
goods ;
WHEREAS , it is believed that this tax should be
inelastic ;
WHEREAS , it is believed that imposing the tax on
social problems will reduce the consumption thereof ;
NOW , THEREFORE , in accordance with Article 55 ( 1 )
follows .
SECTION 1
General 1. Short Title
This Proclamation may be cited as the “ Excise Tax
Proclamation No. 307/2002 . ” 2. Definitions
In this Proclamation , unless the context otherwise requires :
Unit Price
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