lina vs 38th Year - No. 80
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Proclamation No. 159 of 1979
Transaction Taxes (Amendment) Proclamation Page 102
Proclamation No. 160 of 1979
CONTENTS
Alcohol Excise Tax and Excise Tax (Amendment) Proclamation
______MATION No. 159 OF 1979
A PROCLAMATION TO AMEND
THE TRANSACTION TAXES PROCLAMATION
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
The African Law Archive
Page 103
Short Title
This Proclamation may be cited as the " Transaction Taxes (Amendment) Proclamation No. 159/1979. "
Amendment
The Transaction Taxes Proclamation No. 205. of 1963, as amended, is further amended as follows:
(a) Article 5 (a) (i) is deleted and replaced by the following new Article 5 (a) (i):
" 5 (a) (i) all goods imported into Ethiopia at
the rate of eighteen percent (18%) of the value
of goods imported as estimated by the Customs and Excise Administration. "
(b) Article 11 (a) is deleted and replaced by the following new Article 11 (a).
“ 11 (a) The tax on goods manufactured locally shall amount to seven percent (7%) of the total amount of gross revenues from sales as actually made by manufacturers in the month for which the tax shall be paid, that is either from sales made ex - factory, or from wholesale or from retail sales as the case may be. "