OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA
8th Year No. 37 ADDIS ABABA - 196h July , 2002
CONTENTS Council of Ministers Regulations No. 78/2002
Council of Ministers Income Tax Regulations
page 1911
COUNCIL OF MINISTERS REGULATIONS NO . 78/2002
REGULATIONS ISSUED PURSUANT TO
THE INCOME TAX PROCLAMATION
These Regulations are issued by the Council of Minis
ters pursuant to Article 5 of the Definitins of Powers and
ded ) and Article 117 of the Income Tax Proclamation No. 286 /
PART 1
General
These Regulations may be cited as the “ Council of
Ministers Income Tax Regulations No. 78/2002 .
2. Definitions
1 ) In these Regulations :
( a ) “ Proclamation ”
the Income Tax
Proclamation No. 286/2002 .
( b ) “ Tax Authority ” shall mean the Federal
Inland Revenue Authority Head Office or any
of its branch offices established in any part of
Ethiopia and the tax authorities of the regional
states .
2 ) A word or term in these Regulations shall have the
same meaning that it has in the Proclamation .
means
Unit Price 600
The African Law Archive