-
**fh.Tr-kl ~1-c.t-f\'£~/loht-f1.1'£ tT-ot\.h
~Yot.1A ., ;JtT ;JJtll]FEDERAL NEGARIT GAZETA
OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA
"IO~~ ~oP:" eliTe t;"'-'t" "'OI1-';t"U..,P'f)'1+' IDf1~
9rhYear No. 20ADDIS ABABA-31 II December. 2002Oh.:"V-k,
4..1..&-"«£ -'tlfOht-ft.'«£ &1".o"-h
fiMHI "'IDt}V-~9"tIc 0."" ml1
-
1~ gitil J..1..t-A ~?~T ?ILtIJ 4:'1'C?)';1-,.,..,/" ?)'14"
Iiln?; 'H".
c.
Ii' "(tm-" DIIi\T DIICj:fm-?" f1-~'J'C' (tm- OJf.?"
fl:it"lf(tm-H' OD11T f1-(tmm- ~t}A ~m-;
I' "M1ODIJJ." DIIi\T flltU ~'P~ fh.tJPff.1I
;f"tJilf1-ll)i\I1:fm-'} /):1'9'":f OJf.~1C fDt!il111 (tm- ~m-;
C. "~C~T" DIIi\T '}"l~ JPt,. fDt!t}'l.~ DII'iTOJ.?"
h-11')! OJf.?" f1-ODH1fl f7iCtJCj DII'"rflC OJf.?"
hh-I1'}! OJf.?" h1'ODH1fl f7iCtJCj DII'"rflC ;1C
+tm"'''f.' flf~e; O(J)
-
1;r Ii'f.Ir t..1..t./A ";1&"" ;111.1IJck'l'C ?; :J-"I"IP'
?;I 4>1 IUn?; '}.9". Federal Negarit Gazeta - No. 20 31"
December, 2002-Page 2013
l'
I' fh~!~ 1.H.1U) OH.tJ il1«1>7\1(Hl il1«1>7\ ~ (l\)
001Pl.:" f'I'M'
~"'1~ ilA-f'{)m Oil-f'«I>C (l1P1ml.1f f-f'ool\hi::"
iJ:J>~'f1ji' tDY.il1C f1.1n- ililoo6IJ.~ iJ:J>~~1
h"9"~h hAA W''l.!tDllJO:''1.H.=I' Oil1C ~il'r f1.00l.i:
h-f'ool.i:(l:" «1>1
r.9"r: n~ «I>C;:"~()1' fn.hllff.11 ;rhilf.h~I\AII
l\) il9"t-.:r: f-f'001.i::"1 iJ:J>~'f f;J'hf1. 1ll\P'AllJ1
W''l.L''''Y.~ fiJ:J> 00;J111 ~il1' ;J'hilltf.h~A
l\O'/il«l>oo1' ~:J>Y.' fmf«l> ~1f.If'1C;f;rhf1.
1ll\P'AllJ19" f.tJ1'" h~«I>Y. OILU Lr~;J'O-f'«I>oom:"
iJ:J>~'f I\f. ;rh f1. iJ:J>~:r: h 00 ;J 111
~ 1 y'tDm tD-'l!~'" f.hl.I\A::ch) f;rhf1. 1ll\P'AllJ1
fil9"t-.:r: fp't-. ~1""il:J>~
fiJ:J> 00;JII1 foC9"19" qf.1:" iJ:J> 000 ;JII1~il'r
1\0'/il«l>oo1' (IJf.9" hoo;J "'" ~ 1-'l
(IJllJ
l\ 0'/ Y: l. '"I J1.f.:F A9"::(0) il9"t-.:r: -f'''o. flf.,.:"1
f'LIIf-o 0011.,(l'fC;
iP'1,.'f ltf.1f f"'l. h1Y.1f'1 (IJf.9" ff(IJ~1f'L IIf-0 00'"1l\
6liJ.! 1\«I>l.0 h 1 Y.1f'I (IJf.9" OILtJiltp~ O-f'(IJ{)'1~ 1.H.
~il1' ;rhf1.1 !Ah~l\
~ 1 Y.1f'I tDf.9" ! «I>l.(l~ f'L "'1-0 00'"1l\ 65J.09"Coot-.
:"hhl\;;: If'i !A-f'''l ~11.1f'1;rhf1. hilh.h~A Y:l.il f;rhf1.
1ll\P'AllJ1
il 9" t-:r: 0'/1;;: ~19" iJ:J> hO'/9" l.:F ~ (l;f-(IJf.9"
hiJ:J>~ 00 ;JII1 (J}4il1'~ 1~!(IJllJ l\oohAhA f.'fl\A:1
fn.hllff.1f ;rhil ilwlt{)1
b' f;f-hf1. 1ll\P'AllJ1 fil9"t-.:r: f'LIIf-o
001f1(l'fC;~1P'1Jlc'f Oot 'Lltl1 00'i~1 ill\il;rOJ«I>
f-f'h~l\~;f-hil O
-
1~ litI!! 1..1..~A. ~.??..,. .?JLIIJ4I1'C 1) ;t-'"rUfP' 1)~ +1
Iiinli q.9". Federal Negarit Gazeta - No. 20 31" December,2002-Page
2014
it.
htt:A Y'iI~
f;rhf\- J\(a'l(a-o J\-t~~9"
f;rhil h4.~ ~1o;r?J:f
OlUJ J\ 'P~ 01\.1\-:f ",+".:f h.,..m+ f\-~
..,$',.;r?J:fO.,..Q;1.°IM",1i:flD-9" ;rhil h4.f. I
u) J\..,I1-o 'It\lD- f"£lt-o "ff1l FCI}~1i f ;rhil 'lI\FAll)).
0"7.-t:"~lD- I}f.'1"" f"£lt-o OOJ''''-o~11i ~;1k(a'1P.:f1
f.~IfA::
1\) O;rhil 'l1\, AII)). O"7.(amlD- :,.~ "f. ;rhf\-10"7.1'l
t\oo(a-o(a-o J\iI-t"1. f"7.(nCD-1 ool)ff"7.fltf. 00..,t\65J,.
IfPA..y. Ofc!) +). t\:rhil 'lI\FAll)). f+C'lA::
ch) OILU J\'P~ J\1+~ it 1o-il J\1+~ (r)OOJPl''''
f;rhil I1I\P'AII)). f"7.mf.+w.1 f.-t~"'A::(0) f;rhil
'It\P'AII)). CDh.A OFt. (l;rw. 00011 ~
ilt\;rhil J\(a'l(a-o t\"7.fS'.C1lD- ~'1"rC J\iI-t"1.
frf'1lD-1 IJcI\- J\ ":LA..y.f+C'lAulP) fP't.lD-1 I}f.'1""1i
fP't.lD-1 J\~t.?j h1.ct1Jc9"
P't-lD-1 fI.~9"C CDWr fl.f!l:C1' 1Jc~;rlD-1 1\'lt\F
A 11)).m.ctflD-). f ltlD-fl' A II
l) P'6-lD-1 fl.f!l:C1' f"7.-tt\"'0~1 ;rhil Oon-I\-
P't.lD-1 l1!1:lm Oc!)+Ii~ w.il1' J\mli~ f.htt:"A::
f;rhf\- 'l1\P'AII)1 , A1I)1OILU J\'P~ t\.1\-:f J\1+".:f
h""m+fa.~ 0""Q.1,111/~f ;rh fa. 11I\F A11)1 f"7. h.,..t\ lD- FA
11)1Ii ., , 'l Cf.'i l 'PAI
ii' f.tJ1 J\'P~ OFt- "f. f"''PA hli f"'iI-t~9" ;}"k'1~f;rhfa.
11t\P'AII)1 f.rfliA:1
I' ;rhil h4.~1 CDf.9"f"£lt-o 001l1(l:f1 hli
(a'1P.:f1CDf.9"ool)f1 t\"'''''T f"7.:f1\lD-1 CDf.9"h'1H.U)'foomO:"
;}"k'1"" f""(amlD-'} ""~lD-'9" f;rhilh4.~1 ""+lI)t 0J\00=f f;rhfa.
'lI\FAII)1 fFt.(al}..y.:f hli O~/o.1: ",,":t;..y.t\"7.+Cn-t\""
I\"".c;~J\..,11-0 f":folD- 1'f-l: 9':f 00A iI h 1.ct(a1'1i f.,..'l
I\-
""''/"' (a'1p':f h1..v+c-o t\"'~l"'f
r' U) f9"CT """''lC CDf.,/",f7if~ P't- ill\oot}Z.l;.CDf.,/",
t\;rhfa. J\h4.-tA f"7.6c; ",ill)f
ilt\oo'i~ "-mt-mC CDf.'/"'f.U J\'P~ CDf.9"OJ\'P~ OOlPl""
f"7.CDm-T ~1(l:f hli oooo~f9'":(. 0"7.111 oohOt-:flD-1 t\",l;111'
O:J:hil
h4.' IID~O~ fP't- (al}..y.:ff1\) f.U'} J\'P~ CDf.'/"'OJ\'P:(
OOfPlT f"7.CDm-T1
~ 1 (1:f1iIIDIID~f9':f 000"""" tt: '1'4...,.f.,..-tRoot\OOrf)'
fl.mt-mC 0""~lD-9" 1.H.fCD~;rhil h4.~ f P't- (l;r CDf.,/",f/Jfl'
00;1"'CDf.'/"' '/"'Cof: f.1:t; O;r A .,..-0 I\- CD~ "7.100""lD-",Ii
:fm-'/"' , tt:t- f lID'"'l Tli 1Jc~;r?J:f1f"'II)t.Tf ool)f?J:f1
foo(a-o(aoO"""n.w.19"hC'/"')f fODlD-(a~
g. OILtJJ\'P~ ODlPlT t\.h-tA f"7.1'llD-1 ;r)1i1 t\;rhil
hof.' fP7i1;rCD:"I
~. ID~J\"C f"t.,n- ilfl'9':f1 O"7.ODt\hTIU) CDS'.OD1"'P'T
f.,..'/"'~h hAA h.,n-OT +1
J\1il.,.hilh iI~"'T CDC~lil ;rhfa. t}A.,..h-tt\/Jfl' 9'=li1 f
l1I\ifl' CDf.'/"' /Jfl'?J=Iif"7. 0" if. rf'ifI.f"~ 0",1i:flD-'/"'
1.11.h1.ct7i'm- fODCD(a1I
~.
SECTION 3Collection Enforcement
8. Obligations of the Tax Payer
In addition to the obligations specified in the otherprovisions
of this Proclamation, every tax payershall :(a) maintain books of
accounts and supporting.
documents in accordance with proper accoun-ting principles and
in a manner acceptable to theTax Authority;
(b) submit every 30 days to the Tax Authority, in aform which
shall be supplied by said Authority,a declaration containing such
information asmay be necessary for proper collection of thetax.
(c) comply fully with requirements of the inspec-tion of his
premises by the delegate of the TaxAuthority in accordance with Sub
-Article 3 ofArticle 9 of this Proclamation.
(d) comply fully with the requirements of theinspection of his
premises by the delegate of theTax Authority;
(e) immediately communicate to the T~x Authoritythe type and
address as well as the commen-cement and termination date of his
business;
(f) pay in full the tax due within 30 days from thedate of
termination where such business isteIDlinated.
9. Power of the Tax Authority
In addition to the powers specified in the other provisionsof
this Proclamation the Tax Authority shall have thefollowing powers
and duties:1) The implementation and enforcement of this
Proclamationshall be the duty of the Tax Authority;2) Requiring
the person or any employee who has
access to or custody of any information. records orbooks of
account to produce the same and to attendduring normal office hours
at any reasonablyconvenient tax office and answer any
questionsrelating thereto;
3) Enter business premises or stores of the tax payer orto any
place suspected to be storage of the products,inspect, collect
information and take appropriatemeasures:(a) during the regular
working hours of the tax
payer where it suspects that production or saleof goods is
carried on or there is informationthat may be necessary for the
prOper assessmentof the tax, and to ensure the observance of
thisProclamation and Regulations issued for theimplementation of
this Proclamation;
(b) at any time where it suspects that an offenseresulting from
the violation of the provisions ofthis Proclamation or regulations
issued for theimplementation of the Proclamation has
beencommitted.
4) Notify the tax payer the additional tax to be paid
inaccordance with this Proclamation;
5) as regards goods imported:(a) sell such goods where the tax
in respect of them
is not paid within six months from the day ofdeposit within the
premises of governmentwarehouse, or in the case of perishable
goods,decide on their sale at any time it thinks fit;
-
1K" !{1LUi J..1..&-1A ";J~-r ;JUII)~'I'C 1j ;1'1VtP' 1j!{+,
Iit£1G 'H". Federal -Negarit Gazeta - No. 20 31stDecember,
2002-Page 2015
t\) il. hLA fD? 1 11lD- ;t-h IIli t\.f\o";f lD(J;}JP";f
h"''''~f1- 0:\1\ "'t-k 11"11-1 t\oP"'OA oPlI-rf t\ lD- ()lD-
iJ:J>lD- h.,. 11m 0"" .,.1 h 111.,. 0 ~~oP"" 1.H. lD-ll'l' 'I'
f
-
n' ~i'i.n; &"J'..MiI. ";J/'-} ;J/J.nJ ib fU'J_YflhTI\m-'}
WlJ.1.U'Jflh6_A h'})).:FA f:t"hfl h~ fU'J.'{'1\..,OT (}m- U.oT
ntpfl:"lJ' i'J.'." h'})).~J.'. ')-nl-f:,}I\ODH1nm- hilA f6J1.~
TOII1' fU'J.(}'I' ODtf't-,}fU'J.1A'" U'Jflm'}
-
1~ litI1 ~1..t-l\ ~:M"" ,;Ju,1IJ~'I'C 1) ;1'''1''1''' n"',}
Iitfj~ 'H".-
IE' f1'~ttn. "'~;rIi' OtlU h1"'1\ OJ-il'l' "1'~ttn."
cry/\:,. 01\.'}r-A'f
OJ-il'l' fDll..1~1 f;rtJil h4.~1 Ull:" Oi'oP/\hi':u) fh-q1f
111~:" hllJ~ Iflj fi-(}foP:/\) h~C~ o..} OJ-tJ.1.mf.9" O~C.r.' 0.:"
f-Hi (/IJ
1'~ttn.tch) 011."'It- OJ-il'l' fDll..1~ ~C~.} q/\hf.t-:OD) ODf""
Of.tI;rOJ- FC,fDll..1~:
11') f'JP1'1 (}OJ-111~.}' fDll..fil1''&;~C mf.9"~) o~..,
i-/\-;r fl\.AOJ-1 (}OJ- f1"'~ Fir fDll..f
tt,£~j
cry'iTOJ-9" (}OJ- ~OJ-::
~. 01\..}r-kf OJ-il'l' fA 111~.} 1'~ttn. Iflj f1'j'iOD
mf.9" 111~.} Of.tI;rOJ- FC f1'f.~1 1'~ttn. hi-j'iODO.} mf.9"
111~i: Of.tI;rOJ- FC h1'f.~10:"
ho-/\i: h.,.f.ODOJ- .,., "f.9"r: OIQ .,., 1./1. OJ-il'l'f1'j'iOD
mf.9" 111~:" Of.tI;rOJ- FC f/\ ODIf't-1
A;rtJl'1- qAFAllJ1 cryil;rm:t> h/\O:"::
E' f;rtJl'1- q/\FAllJ1111~-I: 01'~ttn.OJ- f.tI;r FC
f/\(}OJ-fDll..LA..,0:"1 f;rtJil ().&;/\ODIiL 1 fDll..filLA
1OJ-1 f11"11 ODm1 /\1'~ttn.OJ- 0K"m.~ fil;rOJ-:J>A::
Q' 1'~ttn.OJ-:u) 01o-il
h"''''(E) ODIP~.} O;rtJil qAFAllJ't-
f1'1AOOJ-1'f11"11 ODm1 mf.9" hcryil;rm I\f. ""(1 /\11:rOJ-
fll.,.9"llJA::
A) 1'''''(1 /\11:rOJ- 01''''ODmOJ- f11"11 ODm1 AtJ
f1'~hOOJ- 111~.} q/\o..} hlf~OJ- (}OJ- /\cry.LA1OJ-f;rtJil
().&;1'mft-n.~.} h1f.h..,ql1~i: 01n.sPi- DIl..~il.}C
mf.9"h..,qq qAOJ-fhAA qAFAllJ1 f.(}fcryfrll
Ii' f h o.i:;r h llJ~ I"tDll..i; il/\ DIl..lj~OJ- FA llJ1'i
1''''q c:
Ii' I"tDll..i;OJ- 1'm~ ~-I: /\;rh(}' qAFAllJ11flj:U) O;rtJil
h4.\"i- oP"'65J.h 1..ct~...: m/\~ .,.~ h 1.';.
f.~'" mf.9" f;rtJil ..,Y..;r h1..ct"li"liA
fDll...,.CO'cryODAh:rsPi-1 AODODCODC'i OJ-"'I~ /\ODilm:":
Fe.deral Negarit Gazeta - No. 20 31" December, 2002-Page
2017
13. Duties of Recei vers1) In this Article, "receiver" means a
person who, with
respect to an asset in Ethiopia of a taxpayer, is:(a) a
liquidator of a company;(b) a receiver appointed out of court or by
a court;(c) a trustee for an unrehabilitated insolvent;(d) a
mortgage in possession;(e) an executor of a deceased estate; or(f)
any other person conducting a business on
behalf of a person legally incapacitated.2) A receiver shall, in
writing, notify the Authority
within 14 days after being appointed to the positionor taking
possession of an asset in Ethiopia,whichever first occurs.
3) The Authority may, in writing, notify a receiver, ofthe
amount which appears to the Authority to besufficient to provide
for tax which is or will becomepayable by the person whose assets
are in thepossession of the receiver.
4) A recei ver:(a) shall set aside, out of the proceeds of sale
of an
asset, the amount specified by the Authorityunder Sub-Article
(3), or such lesser amount asis subsequently agreed on by the
Authority;
(b) is liable to the extent of the amount set aside forthe tax
of the person who owned the asset; and
(c) may pay any debt that has priority over the taxreferred to
in this Article notwithstanding anyprovision of this Article.
5) A receiver is personally liable to the extent of anyamount
required to be set aside under Sub-Article (4)for the tax referred
to in Sub-Article (3) if, and to theextent that, the receiver fails
to comply with therequirements of this Article.
14. Notification of ChangesEvery taxpayer shall notify the
Authority, in writing, of;1) any change in the name, address, place
of business,
constitution, or nature of the principal taxableactivity or the
activities of the person; and
2) any change of address from which, or name in which,a taxable
activity is carried on by the taxpayer,
within 5 days of the change occurring.
Section 4Appeal procedure
15. Review CommitteeMembers of the Review Committee shall be
appointed bythe Minister of Revenue or the competent authority of
theregional government, as appropriate, upon the recom-mendation of
the head of the Authroity.
16. Powers and Duties of the Review Committee1) The Review
Committee shall be accountable to the
head of the Authority and shall have the followingduties:(a) to
examine and decide on all applications
submitted by tax payers for compromise ofpenalty and interest
and on the tax assessed;
-
1~ !li'f.!~ t..F..t.t\ 'i;J&-r ;lUll) ~'I'C tt ;J-..,..,P'
ttl .po')Iif2~ 't.,.. Federal Negarit Gazeta - No. 20 .31"
December, 2002-Page 2018
1\) h+lo-:" M1.-J::1'9»~ ;1C ..,')j..,+ l1\r""')lP/ljr""')9"
f~,h.C;: lP/ll~:4'9»~ID"'" 0II~:4'9»~OD (} -0 ('111 II
th) 09"CODt. It,. fOl/.11""') .,..c;,. OOl/.OIII\h+
l11; "'C(l fOl/.mf"'''''') 1'14: h'),tlODAllh;1'h(}. hlDlt(}')
;1C 0+1':1' ID"'" +1':1'
f1A(f" "'')j.''+ 11\",.') lP/,)~""')'" (}",.fOD1't."":
OD) f :1'h (}. f1I\P' AIl)') f (}m"" f :1'h II ",.", ~:"hhl\~:
f+".7." hlj ,.U')') h'P~ m-o~
f+(}m 0110'),') f"7~;111': P'AIl)') ,.If ~
'PAIlf M1.-J::1' 1101/.1:h:1'h II h4.f"~ fOl/..,.C 0 m-')
M1.-J::1'1\.1,. fOl/.~I\"" :1'hll h4.~ f:1'hll
",.lt~"7ll:1'ID't1Of.l (}",. 0 I +'1''''' ",.ll1' M1.-J::1''''',)
t}+ ~ 0 .,""11f :1'h (}. f1I\P' A Il)') ~"k fI101/.1:""') f",.", ~
Olt-o1\.101;:" 1D"9" o",.",~ Olto- t}A+ll"7"7 ".h')I-J:')0 OD'"1\~
.,..c;~ h ') f. 1 'I' h,),tl:1' ,. 1\1101/.-J;",.
I\.ODA(}"" ,.~" A II
I%' OD"'6l>J.'}lll\lP/')lt:"fMl.-J::1' hll)~
1101/.1:h'}f.h..,f1-o.,-J: f1n.9»~ OI/.tll+C
OJ"9" h.., f1-o 11\",. fh AA f1I\P' A Il)') OD7.f1D1l)""
ODOD~1 ODLPl"" O:1'hll h...~ It,. f+Il)I\",.
hll+.c;f.t.'fOD+6l>J.Ooo-(\- lDf,9" OhkA h'),tl.,lt "71;~..,
f,~I\AII
It. f,..,cftli' O:1'h(}' f11\P'AIl)'} f+"I\4C.""') f+~"7~
:1'hll
",.", ~ f OI/.:l'lD9" "7'1'r""9" :1'h II h...,. f:1'h II ,,,.It
~lP/ll:1'lD't1 hf.~ (}",. IDf,9" 0 M1.-J::1' h Il)~ 1101/.-J;",.",
~ h + (}m 0+ +') "f.9" c: 0 cD (LP" It) +'1'+ ",.ll1'Of11\P'AIl)).
f+lD(}"""') +~"7~ :1'hll 2% (V9"ltOOD"') f11\P'AIl)). "')1;
O"7ll111 I\..,-oc f,"'f1~ (}OI/.
.,.f1't f,"'f1~ f"7:"l-o OD-o+ hl\",.11~. O')o-ll h,}"'~ (li)
ODLP~:" ff,"'f1~ M1.-J::1' +C(l
f..,-oC ""'f1~ .,.f1't :1'hll h4.~ O+~"7~ f+lD(}'1o:,.') :1'hit
Ooo-(\- 1Df,9" OhkA fODh4C.A ..,1..:1'
h ') ~ 1\n + ",." ~ h (}m 0+ +') h,) ll.,. 0 cD +') 1..tL",.ll1'
:1'hll h...~ fOl/.4C.I\..,n+') +~"7~ :1'hllt}Ah.tl\ 1''''+~
"""11
[. nH.U h,)+~ ')o-ll h,)+~ (li) O+ODI\h+"" l..tL
""ll1' ,..., f1~ t}A .,.~ 0 0 f1I\P' All)). f +lD (}'1",.+~"7~
:1'hll ""hhl\~lj fOD~~if (flf 1D,tl1"").+h...f, f,(flj All
2' fH.U h,}+~ ')o-ll h,)+~ (li) 1;');11. h')f.+mO.,.(flj 01n.
..,-oC h'P~ lll\f,"'f1~ f+f..,.,.,.+ h,)+Y.~h'}f.h..,f1-o":1'r""
OH.U h'P~ OIILP~+ f+lD(}).:1'h"~,) nOl/.ODI\h+ I\OI/.+CO-f,"'f1~~
+4C.~0I/.f,(flj (\-11
Ii!' flP/ll~~:" ~"k 'l:"f +lD(}'1OJ- ..,-0C 01l:f;A IDf,9" f
:1'h (}. f11\P'A Il)')f(}m"" ",.",~ +hhA hf,f.I\9" nOl/.A
OOl/.+C-ohChcf"7ll~.c;-J: ~"k"+ f+ID(}"""') :1'hll 1Df,9"
ff11\P'AIl)).'} ",.lt~ fOl/.:l'lDOD",. (}",. f,l1'ljAII
tJti:A h 9" ll+
h II+.c;f.t.'f :"Il)"'~
"7it;1'ID'tI') 01..tL",. f11\"7:"~-o lll\OI/.4C.09"
~.
[.
?}. f:1'hll:"Il)+
li' OH.U h'P~ 0"-" h';».:\,) h'),tl4C.R9" h+ID(}"""
Oll++C: n + ID(}.,,,,. 1..tL ",.ll1' f:1'h II "7 it:1' ID:"
"'1..:1'''''') IA+1D1l) :1'hll h...,. I\""fn+ I\hl')~'}~ lDC
1D"9" flD~ hkA 1\11''''''' l..tL: IA+h4C.1\",.') :1'hll ~% (h9"ll+
OOD"') 1)~% (VI h9"ll+nOD"') hit h. qu" 1;~ll
OD+6l>J.f,hC;:"A::
(b) to gather any written evidence or information
relevant to the matter submitted;(c) to summon any person who
directly or indirectly
has dealt with the assessment, to appear before itfor
questioning him about the case under itsinvestigation; and
(d) to review determinations made by the Authority
for accuracy, completeness, and compliancewith this
Proclamation.
2) The Committee shall only review applicat!Clnssub-mitted to it
within 10 days of receipt of taxassessment notification.
3) The Head of the Tax Authority may approve the
recommendations or remand the case, with hisobservations, to the
committee for further review.
17. Waiver of PenaltyThe Review Committee may waive
administrative penal-ties in accordeance with the directivies
issued by theMinsiter of Revenue or the competent authority of
theregional government, as apprporiate.
18. Appeal1) Any person who object to an additional
assessment
made by the Authority has the right to appeal, within30 days
from the receipt of that assessmentnotification, or from the date
of decision of theReview Committee to the Tax Appeal Commissionby
depositing in cash with the Authority an amountequal to 50% of the
additional tax assessed.
2) If a person appeals in accordance with Sub-Article(1) and the
Tax Appeal Commission determines his
tax liability, that person is in default unless he paysthe
additional assessment determined by the TaxAppeal commission within
thirty (30) days of thedecision of the Commission.
3) If no appeal is made within the period prescribed
inSub-Article (1) of this Article, the Additional assess-ment of
the tax made by the Authority shall bedeemed to be correct and
final and shall be im-mediately payable.
4) Without prejudice to Sub-Article (1) of this Article,the
provisions of the Income Tax Proclamation,concerning appeals shall,
mutatis mutandis, apply toappeals regarding taxes imposed by
thisProclamation.
19. Burden of Proof
The burden of proving that an assessment is excessive orthat a
decision of the Authority is wrong is on the personobjecting to the
assessment or decision.
Section 5Administrative Penalties
20. Penalties for Late Filing
1) Except as otherwise provided in this Proclamation, aperson
who fails to file a timely return is liable for apenalty equal to 5
percent of the amount of taxunderpayment for each month (or portion
thereof)during which the failure continues, up to 25 per centof
such amount.
-
'A" 11tll1 U.~A ~;J~:" ;JILtli ofI'I'Cr ;f-"''''P' r.
!1ff16,.,..
I' f;l-h" .,";l-ID-I:l -:"l-fl I1AO+ mc ID~" flD~h4l.A Oll'~.
1.", f:J"h" "''':J"m-l:l1I\ottO ft.Olt.U ""+A" "0-" "..otlt (Ii)
1:";11. oPlPt""
f"th~A"" -+... h-flC !l 1f. (VfO/t 1f..,) "1-0A'I'fOll
r. Alt.., "..ot X"".I. 98fO 1 A .,.h.l.A ;l-h"
~(Dof",,,,,,(Do
O;l-h" "''';l-ID-I:ll\'' oP;l-f"" 0 ~OtO"" '-Ii :1"hi't-
-hLA 11A0"" ot.. O.,.ht.AlJJo ;l-h"oP"'hA lAlJJo
A \t~"" ~lJJoll
i' O",Ii:flJJofO .,.1.;1- f"71'.A(Do :"tIJ"" +'I'fto h"'oPA
h-t:"" hll:""'~.'~i't "1-1I'1fOIu) -flCI1f.A) O;l-h"
"''';l-m-l:l 1\" --Ah"" h~OlO""
f:1"hh -m" f OoP'" (,,'}.(' oP'" TCi't'}"")
ri' "1M O.,.hLA ;l-h" 1\1-"A"7.;l-ft1l mA.('
i' -hLA O~OtO"" IDC I\A.,.hLA ;l-h'" -h.l.Ah~OlO"" +'}
'-"h.,.h.l.AO""+'} I1AlJJo1.", lJJo"'I';l-h" h4-\t mA.(' f-h.l.A
..,,.;1- "AO"":I
I, 0lt.1J" '}+It .. 0-" "'}+It Ii - II't"" f"7.h.l.A (Do
IDA.(' fG'I"hL! Ah I1ALlJJof~1I 'oP"" o'}..,.('
11 1- pI~ 1\" OCPAlJJoh~"'~. MO~~IIDA.('O8tlJ1. 1\" rlJ OoP'"
(VI "fO""" 0-.,.) ;l-hftoO"""lI'liAII
htt:A ".('"..,.
fID"~A :"tIJ"'~
f"'7..I.O"'" ID'}~fto~ "A"7.-~O"" ~~rl' O;l-h" ""~C,..,.Olt.U
htt:A f"'"t"~"" O;l-h" 1\" f"'7.LOIJDolD'}lfto~
fID'}lA" 08:"" ;"1-'} O-.,.I\Att: f"'7.LfJIJDoO-II'~hi't-
f"7.08lPt"""'f f"t;l-f. '-Ii ""'11~ f"7.+COlJJoOID'}lA" -:".. ;,.",
~~ ~C,..,. oPlPt"" "l1'liAII
reo ;,...,.. O-tlJ" ;l-h" "I\AoPh.l.A;".." O-tlJ"
fi'tOi'tOlJJo'};l-h" 11\";l-m+ m1-fO f"7..I.A..,O""'} ;l-h" lAh.l.A
"'liTlJJofO i'tlJJom,}~A '-'}~Ua08 Um&-AII "AII'~fO Olt.U "CP~
htt:A lJ -11"""h"'7.tlJAO""-+Mii 0"'t;Q."'~ 'I'4-"'~ -11'~ Ott:C.('
0.""i't.l;J"'I' h~ ,-..,. 0",,,,, ~~&-..,.1-+tlJAII
ri' fdti't"" ID"" ,,/t/t~ oDl~ "A",:"l1l
i' "'IliTlJJofO;l-h" h4-1-1u)
A;l-hc\-I1A~AtIJ'}11'&-"'''"..~ ~'I'1I0.,.-
Ah.,.fUi't""ID"fO"
~ -l~ lottO' lD1-fOA) A;l-h i't- q A~ A tIJ'} II'&-.,.~ t\.
otC1I h"7." I1lJJo
-..,A.. ."'1' -..,A
-
110 17(.~~1..t-A ~;Jt-r ;JtLtiJ
-
1A' 11(11 1.1.("A ~;J&T ?UII} ~:ar'
29. Aiding or Abet(ingA person who aids, abets, iJwites, or
conspire, v, i1',another person to commit a violation of this
Pf(X:!;)!i;;J,)also commits a violation of this Proclamation.
n'~.,perspn may be subject to prosecution and is hat..:;,
(!'conviction, to a fine and imprisonment, not in cxu~ss ~the
amount of fine or period of imprisonment pn ':id.::for the offence
aided or abetted.
30. Qffences by EntitiesI)Subject to Sub-Article (3), where g,
:.:('r1ir;"~ i
offence, every person who is iJ !k ::;n;' t:, .
that time is treated as also having
COJTJmn\!;1;,.:~i',ani',offence and is liable to a fine and
irnpnSUi:';.::d I,""this Proclamation.
-
1}\' ~;r$~ ~f..MA ~.7t"" .7ff.1IJ ~TC ~ :M..,P' ~I"',} Iiln~
,.9'".
~.
Federal Negarit Gazeta - No. 20 31" December.2002-Page
2022""'~.,-
y~_;e','.Z~-. -~ ... ',-.,,~.~-,
OH.U h,}"'1\ '}(HI h,}"'1\ (C) f.,.1.'1""CD- 'h,}1..,.mO.,.
If'i: O'/CjTCD-ijUf:C~:" OH.U hfJ'~ 001P1.:"
lLht.A fOl/..,qCD-') (JJf.ijU hfJ'~ 'h'}1.;rtJil
fOl/.4'>'1'I.CD-') 0'/ CjTCD-'}ijU 't'" tJ lJ:f ., 0. Itf
1.C
-
1~ gn:1)!: J..1..t./:\ "?~T ?t1tIJ ~1'C 1) :M"'~ 1)1"" liiU?;
,.9".
hif:A flfl:"
A ~ A ~ 1:') ;J1.sP"f
t!}C- fao"'fI OC dlf-o:1"
b- ~u') ~1'~ OP't. ,,~ /\0'/1'/.\ f&..f-ot./.\
'hCJ'fh/.\A
ao,)"'P':1":r- fI/\P'AIlJ~"f hCJ' mh."";f-Tm. 01'Q;l,
O'/t9" ~'C~"'"f: fO/\. aol\.,-.';~.C':r,: O'/..,Ot.:"lJw~ h:1"h
fl. fI/\P' A fl}') ;J C f ao1'fI 0 C ..,f-o:1"~/\flTm.::
I- u) O~"'ll~ mC',,~ I1AIf~ m~lJ" f:1"hfl. 11/\p'Afl}')
f"'t.tlao f :1"hl\ aoht.f'UL I1A(}mOl\.,.C: ;l'hl\ h4.~
f"'1.t."..,O:"') ..,-nC
om:"-I: fht./\ l\/\aolf~ m~lJ" ~.ltl\ :1"hl\h4.~') O"'1.ao/\h:"
f:1"hl\ h4.~ ao/\f ~1'C
11""'~O Ol\.,.Ct.:f'1: fla\ "'1.~l\'I;C: O'/tI;J'Jf
fl.:": f&..f-ot.A mf.'r fhAA ooP'tf fl.+~.ltl\ f,).., 1:
P't. t.:f'1: ao l\m + m~lJ" O'/1.l\~~"fA9"::
/\) f:1"hfl. fI/\P'Afl}') :1"hit h4.~ f/\O:r-')
..,1..:1"l\/\aot.~ap. flJ"l\hc m~+ fO'/~fl1' f1.1f'):
l\/\rtlJw f/\m.1 lJ"h')f:r- OaotlCtlC fl~mtt:/\ mf cf:m. ~fl
fl}A II
m) flJ"l\hC m~+~Afl1'9" /\0'//\-1: m~lJ" f1..,1:
P't. t.:f' 1: /\aolP~H- f:1"hf1.fI/\P'Afl}')Oflfl}:fm. lJ"h')
f.,."f :"C f 1"fll 0'/');;:m.lJ":1"hl\ h4.~ :"t.:1"m.') /\~fl}t
1'10'/.
-
.,,,. Iif.~r (0) IJ.6-A ~:JtT ?tLlIJ 4t'l'C~ :M"I'" ~I +'J Iif7~
'}.\I". Federal Negarit Gazeta - No. 20 31"December,2002-Page
2023(A)
lP'mtv
"1C lD-it1' 0"7.00~i:CJ' h~ mY. "1C lD-it1' 0D?1l1-f.,.m",)'
iJ:J'91'f ,,1. f"7.h~A fA.h"~lI ;l'hit Ah
fiJ:J'lD-,1.H',A. tJ., .f, 11 :J'tJ it
Ooo.,.~ (%)
l' "'I'itflD-1}"'~~T itl).C (O"'I).C ooAh~",,,...it,
".e,t;Q.I}"C..................................
2. oomtn'f
2' 1 "'ICJ'tflD-1}"" it""
00 m tn 'f
(hft:&. "f.W'7
-
1Jt !lif.1)~ (1\) .u..t.~ ~:>t:" :>/1,11)4I1'C 1) ;M"tP'
1)1 4") Xitl]?; 'H'" Federal Negarit Gazeta - No.20 31It December,
2002-Page 2023 (8)
1P11O~1rh 1C CD-il'l' 0117.{/II~ -f:'i" hCD-"1'"mY. h 1C
CD-il'l' 0117.10-
fTml't.,. b:l',,"f I\y. fDthLA f11.h"'Y.lI :J"hil Ah
fh.h..,Y.lI :J"hil
ooo.y.~ (%)f b:l' CD- ~ Y. ., ..,.
9, hmc:": h1lC'i" hlt./r'"f ""C-"f fTIP