WHEREAS, it has become necessary to amend the Turnover Tax Proclamation No. 308/2002;
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 “Turnover Tax (Amendment) Proclamation No. 611/2008”.
Turnover Tax Proclamation No. 308/2002 is hereby amended as follows:
1/ The reference to the “Federal Inland Revenue Authority” is Sub-article (10) of Article 2 of the Proclamation is repealed and replaced by the “Ethiopian Revenues and Customs Authority”.
2/ Paragraph (a) of sub-article (1) of Article 10 of the Proclamation is repealed and replaced by the following new paragraph (a):
“a. file a turnover tax return and simultaneously pay to the Tax Authority or to a financial institution delegated by the Tax Authority or through electronic filling and payment system within one month after the end of every accounting period;”
3/ Article 20 of the Proclamation is repealed and replaced by the following new Article 20:
“20. Waiver of Penalty
1/ Administrative penalties may be waived in accordance with directives issued by the Tax Authority.
2/ The administrative penalties to be waived in accordance with sub-article (1) of this Article may not include the interest computed in accordance with Article 24 of this Proclamation.”
4/ The phrase “or appealed against its decision” is added before the phrase “within thirty (30) days” in sub-article (2) of Article 21 of the Proclamation.
5/ Sub-article (3) of Article 30 of the Proclamation is re-numbered as sub-article (4) and the following new sub-article (3) is added:
“3/ The Authority’s officer shall be held responsible for any damage caused to a tax payer by delaying, without any good cause, the performance of his/her duty. Such employee in addition to being held liable for the damages, shall, upon conviction, be punished with imprisonment for a term of not less than one year and not more than two years.”
Proclamation shall enter into force up on the date of publication in the
Federal Negarit Gzaeta.
Done at Addis Ababa, this 25th day of December, 2008