34th Year
No. 19
Proclamation No. 23 of 1975
CONTENTS
Transaction Taxes (Amendment) Proclamation
PROCLAMATION No. 23 OF 1975
A PROCLAMATION TO AMEND THE TRANSACTION TAXES PROCLAMATION OF 1963
Amendment
In accordance with Article 6 of the Definition of Powers of the Provisional Military Administration Council and its Chairman Proclamation No. 2 of 1974, it is hereby proclaimed as follows:
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This Proclamation may be cited as the " Transaction Taxes (Amendment) Proclamation No. 23/1975 ".
The Transaction Taxes Proclamation of 1963 (Proclamation No. 205/1963) as amended by the Transaction Taxes (Amendment) Proclamation of (Proclamation No. 254/1967) is further amended as follows:
(1) Article 3 is deleted and replaced by the following new Article 3.
" 3. In this Proclamation, unless the context otherwise requires:
(a) “ person ” shall mean any natural person and any association of persons whether incorpo rated or not, including government agencies, institutions or organs.
(b) “ goods ” shall mean any kind of articles and
commodities.
(c) " goods manufactured locally " shall mean goods produced within Ethiopia with the aid of machinery operated by motor or electric power or by hand and shall include, in addi tion to main products ;
(i) any other goods resulting from the manufacturing process such as by products and rejects where such goods have a marketable or sale value; and