OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA 7th Year No. 10 ADDIS ABABA - 4th January , 2001 CONTENTS Proclamation No. 228/2001 Sales and Excise Tax ( Amendment ) Proclamation Page 1445 PROCLAMATION NO . 228/2001 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 ) and ( 11 ) of the Constitution , is hereby proclaimed as follows : 1. Short Title This Proclamation may be cited as the “ Sales and Excise Tax ( Amendment ) Proclamation No. 228/2001 ” . 2. Amendment The Sales and Excise Tax Proclamation No. 68/1993 ( as amended ) , is hereby further amended as follows : Article 5 is deleted and replaced by the following new Article 5 : “ 5. Rate of Sales Tax 1 ) Goods sold locally and goods imported men tioned under Schedule “ A ” of this Proclamation 5 % ( five per cent ) or fixed rates on the basis of weight , as the case may be . Unit Price The African Law Archive 2 ) Goods sold locally and goods imported , except goods mentioned under Sub - Article ( 1 ) of this Article and Schedule " b " , 15 % ( fifteen per cent ) . 3 ) . Services rendered locally : ( a ) contractors and financial services 5 % ( five percent ) ; ( b ) others 15 % ( fifteen percent ) . ” 3. Effective Date This Proclamation shall come into force as of the 4th of January , 2001 . Done at Addis Ababa , this 4th day of January , 2001 . PRESIDENT OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA AfricanLaw Vive.com The African Law Archive