Thursday, February 11, 2021

Sales and Excise Tax (Amendment) Proclamation No. 149-1999

 

PROCLAMATION NO. 149/1999

A PROCLAMATION TO AMEND THE SALES AND EXCISE TAX PROCLAMATION

WHEREAS, it has become necessary to amend the Sales and Excise Tax Proclamation;

NOW, THEREFORE, in accordance with Article 55(1) of the Constitution, it is hereby proclaimed as follows:

 

1. Short Title

This Proclamation may be cited as the "Sales and Excise Tax(Amendment) Proclamation No. 149/1999."

 

2. Amendment

The Sales and Excise Tax proclamation No. 68/1993, as amended, is hereby further amended as follows:

1/ Sub-Article 3 of Article 5 is deleted and replaced by the following new Sub-Article 3:

"3. Services rendered locally

a) contractors and financial services Five Percent(5%)

b) others Twelve Percent(12%)

2/ The following new sub-Article 4 is added after sub-Article 3 of Article 5:

<<4. Without prejudice to Article 4 of this Proclamation the manner in which the tax from informal service rendering or production activity is collected shall be determined by a directive issued by the Minister of Finance.>>

3/ Sub-Article 2 of Article 16 is deleted and replaced by the following new Sub-Article 2:

<<2. Water, electricity, medical and education services shall be exempted from taxes payable under Article 5(3) of this proclamation.>>

4/ Article 10 is deleted and replaced by the following new Article 10:

<<10. Rate of Excise Tax

1/ Excise tax shall be paid on the goods mentioned under Schedule "D" attached to this Proclamation at the rate prescribed in the Schedule:.

a) when imported

b) when produced locally.

2/ The Minister of finance is hereby empowered to substitute the rates indicated below for their counterparts in numbers 2.1 and 2.3.1 of Schedule D attached to the Proclamation, if satisfied that conditions listed under Sub-Article 3 hereunder are fulfilled.

2.1

All types of soft drinks (except fruit juices)

40%

 

2.3.1 All types of beer and stout

50%

3/ The Provisions of sub-Article 2 above shall be applicable:

a) In the case of soft drinks, where the production has increased by 70% (seventy percent) or new factories thereof are established.

b) In the case of Beer, where the production has increased by 50% (fifty percent) or new breweries are established.>>

5/ Schedule "D" attached to the proclamation is deleted and replaced by the following new Schedule "D".

SCHEDULE "D"

GOODS THAT SHALL BE LIABLE TO EXCISE TAX WHEN

EITHER PRODUCED LOCALLY OR IMPORTED

 

Types of Product

Excise Tax Rate

1.

Any type of sugar excluding molasses

33

2.

Drinks

2.1 All types of soft drinks (except fruit juices)

2.2 Powder soft drinks

2.3 Mineral Water

2.4 Alcoholic Drinks

2.4.1 All types of beer & stout

2.4.2 All types of wine

2.4.3 Other alcoholic drinks

80

80

40

150

50

50

3

All types of pure Alcohol

150

4.

Tobacco & Tobacco Products

4.1 Tobacco Leaf

4.2 Cigarettes, cigar, cigarillos, pipe tobacco, snuff and other tobacco products

20

75

5.

Salt

30

6.

Fuel-Super Benzene, Regular Benzene, Petrol, Gasoline and other Motor Spirits

30

7.

Perfumes

100

8.

Leather

8.1 All types of tanned or dressed leather

8.2 All types of furskin, tanned or dressed

20

50

9.

Textile

9.1 Textile fabrics, knitted or woven of natural silk, rayon nylon, wool or other similar materials

9.2 Textile of any type partly or wholly made from cotton, which is grey, white dyed or printed, in pieces of any length or with (except "Abudgedid") and including blankets, bedsheets, counterpanes, towels, table clothes and similar articles

 

 

10

 

 

 

10

10.

Various types of personal adornment of any origin

60

11.

Dishwashing machines of a kind for domestic use

80

12.

Washing machines of a kind used for domestic purposes

30

13.

Video Decks, Television or Video Cameras

40

14.

Television broadcast receivers whether or not combined with gramophone, radio, or sound receivers and reproducers

10

15.

Motor passenger cars, Station Wagons, utility cars, and similar vehicles(including motorised caravans), whether assembled or unassembled, together with their appropriate initial equipment

15.1 Upto 1,300 c.c

15.2 From 1,301 c.c. to 1,800 c.c.

15.3 Above 1,800 c.c.

 

 

 

 

30

60

110

16.

Land Rovers, Jeeps and other Fourwheel drives

50

17.

Goods made of plastic

20

18.

Carpets

30

19.

Asbestos and Asbestos Products

20

20.

Clocks and watches

20

21

Dolls and toys

20

 

3. Effective Date

This Proclamation shall come into force as of the 5th day of January,1999.

Done at Addis Ababa, this 5th day of January, 1999.

 

NEGASO GIDADA(DR) PRESIDENT OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA

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