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OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA
8th Year No. 33
ADDIS ABABA 4 July 2002
CONTENTS
Proclamation No. 285/2002 Value Added Tax Proclamation
PROCLAMATION NO . 285/2002
VALUE ADDED TAX PROCLAMATION
WHEREAS , the current sales tax does not allow collection
of the tax on the added value created wherever a sales transcation is conducted ;
WHEREAS , the value added tax minimizes the damage
WHEREAS , the tax enhances saving and investment as it
WHEREAS , replacement of the current sales tax by value
added tax enhances economic growth and improves the ratio
NOW , THEREFORE , in accordance with Article 55 ( 1 )
follows :
SECTION 1
General
1. Short Title
This Proclamation may be cited as the “ Value Added
Tax Proclamation No.285 / 2002 . ”
2. Definitions
For the purpose of this Proclamation , unless the
context otherwise requires :
1 ) " accounting period ” means a calendar month .
The month of Nahase and Pagumen shall be ag
gregated and treated as one calendar month ;
Unit Price
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