WHEREAS, it has become necessary to a tax system that helps to reduce the
higher rate ;
Unit Price
NOW, THEREFORE, in accordance with Article
Democratic Republic of Ethiopia, it is hereby proclaimed as follows:
Chat Excise Tax Proclamation.......
18th Year No. 60 ADDIS ABABA 27th August, 2012
CONTENTS
Proclamation No. 767/2012
A PROCLAMATION ON CHAT EXCISE TAX
Page 6543
PROCLAMATION No. 767/2012.
WHEREAS, it is necessary to ensure equity in the collection of the tax payable on chat ;
Short Title
This Proclamation may be cited as the " Chat Excise Tax Proclamation No.767 / 2012 ”.
2. Definitions
In this Proclamation unless the context otherwise requires:
1) " tax " means the excise tax payable on chat transaction in Ethiopia in accordance with this Proclamation ;
2) " tax payer " means a person liable to pay chat excise tax ;