40th Year No. 4
Proclamation No. 196 of 1980 Income Tax (Amendment) Proclamation
PROCLAMATION No, 196 OF 1980
A PROCLAMATION TO PROVIDE FOR THE AMENDMENT OF THE INCOME TAX PROCLAMATION
CONTENTS
In accordance with Article 5 (6) of the Redefinition of Powers and Responsibilities of the Provisional Military Admi nistrative Council and the Council of Ministers Proclamation No. 110/1977, it is hereby proclaimed as follows:
Page. 21
Short Title -
This Proclamation may be cited as the " Income Tax (Amendment) Proclamation No. 196/1980. "
Amendment
The Income Tax Proclamation No. 173/1961, as amen ded, is hereby further amended as follows:
by the following new sub - article (a):
" (a) Each appeal shall be heard and determined where at least three members of the appropriate Tax Appeal Commission, sitting as a panel, assigned by the President of the Commission are present. "
The African Law Archive *
in sub - article (c) of Article 52, the sentence, " In case of a tie, the presiding member of the panel shall have a casting vote " is inserted just after the phrase, " Decisions of the panel shall be taken by majority vote of the members thereof ". "
Effective Date
This Proclamation shall come into force on the date of its
Done at Addis Ababa, this 3rd day of November, 1980
THE PROVISIONAL MILITARY ADMINISTRATIVE COUNCIL
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