WHEREAS, it has become necessary to amend the Stamp Duty Proclamation No. 110/1998;
NOW, THEREFORE, in accordance with Article 55 (1) and (11) of the Constitution of the Federal Democratic Republic of Ethiopia it is hereby proclaimed as follows:
This Proclamation may be cited as the “Stamp Duty (Amendment) Proclamation No. 612/2008”.
stamp Duty Proclamation No. 110/1998 is hereby amended as follows:
1/ The reference to the “Federal Inland Revenue Authority” or to the “Federal Government Revenues Board” anywhere in the Proclamation is repealed and replaced by the “Ethiopian Revenues and Customs Authority”.
2/ Article 9 of the Proclamation is repealed and replaced by the following new Article 9:
“9. Right to Appeal
Any person who is dissatisfied with the amount of stamp duty assessed by the Ethiopian Revenues and Customs Authority may, within 30 days of the receipt of the assessment notifications, appeal to the Review Team or the Appeal Commission against the assessment.”
3/ After Article 9 of the Proclamation the following new Articles 10, 11, and 12 are added:
“10. Waiver of Penalty
Administrative penalties may be waived wholly or partly in accordance with the directives issued by the Ethiopian Revenues and Customs Authority.
11. Appeals to the Tax Appeal Commission
1/ Any taxpayer who objects to an assessment of stamp duty may appeal to the Tax Appeal Commission.
2/ No appeal, under sub-article (1) of this Article, may be accepted by the Tax Appeal commission unless:
a) a deposit of 50% of the disputed amount is made to the Ethiopian Revenues and Customs Authority; and
b) the appeal is lodged within 30 days following the day of receipt of the assessment notice or the decision of the Review Team.
3/ The provisions of the Income Tax Proclamation No. 286/2002 relating to appeals shall, mutatis mutandis, apply to appeals submitted under this Proclamation.
12. Appeals against Decisions of the Tax Appeal Commission
1/ Any party dissatisfied with the decision of the Tax Appeal Commission may appeal to the competent court of appeal on the ground that it is erroneous on any matter of law within 30 days from the date of receipt of the decision of the Tax Appeal Commission.
2/ The court of appeal shall hear and determine the question of law arising from the appeal and return the case to the Tax Appeal Commission.
3/ Any party who is dissatisfied with the decision of the appellate court may make an appeal to the next court of appeal within 30 days from the date of the decision.”
4/ The former Articles 10, 11, 12, 13, 14, and 15 of the Proclamation are renumbered as Articles 13, 14, 15, 16, 17, and 18 respectively.
Proclamation shall enter into force up on the date of publication in the
Federal Negarit Gazeta.
Done at Addis Ababa, this 25th day of December, 2008