46th Year -- No. 10
Addis Ababa, 17th February, 1987
CONTENTS
Proclamation No. 309 of 1987 Chat Tax Proclamation...
PROCLAMATION No. 309/1987
A PROCLAMATION TO PROVIDE FOR THE PAYMENT OF TAX ON THE SALE OF CHAT
2. Definitions
WHEREAS, it has become necessary to levy tax on the sale of Chat to generate additional revenue to finance various
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NÓW, THEREFORE, in accordance with Article 5 (6) of the Redifinition of Powers and Responsibilities of the Provisional Military Administrative Council and the Council of Ministers Proclamation No. 110/1977, it is hereby proclaimed as follows:
1. Short Title
This Froclamation may be cited as the " Chat Tax Proclama tion No. 309/1987 ”.
In this Proclamation:
1) " Person " means any natural person or any organization irrespective of having juridical personality ;
2) " Minister " means the Minister of Finance.
3. Levying and Payment of Tax
1) Any person possessing, carrying or otherwise handling Chat for sale or destined for sale shall be liable to pay the tax determined under this proclamation...
2) The tax shall be charged, levied and collected at the following rates: