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OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA
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CONTENTSCouncil of Ministers Regulations No. 78/2002
Council of Ministers Income TaxRegulations page 1911
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COUNCIL OF MINISTERS REGULATIONS NO. 78/2002REGULA nONS ISSUED PURSUANT TO
THE INCOME TAX PROCLAMA nON
These Regulations are issued by the Council of Minis-ters pursuant to Article 5 of the Definitins of Powers andDuties of the Executive Organs of the Federal DemocraticRepublic of Ethiopia Proclamation No. 4/1995 (as amen-ded)and Article 117of the Income Tax Proclamation No. 286/2002.
PART 1General
1. Short Title
These Regulations may be cited as the' 'Council ofMinisters Income Tax Regulations No. 78/2002.
2. Definitions
1) In these Regulations:(a) "Proclamation" means the Income Tax
Proclamation No. 286/2002.(b) "Tax Authority" shall mean the Federal
Inland Revenue Authority Head Office or anyof its branch offices established in any part ofEthiopia and the tax authorities of the regionalstates.
2) A word or term in these Regulations shall have the
same meaning that it has in the Proclamation.
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1'" liitDfIl IJ.U\ ~;Jt+ ;JILIIJ4c.,Cfi "',.'" II +'t IDf2i 't.,.. .. Federal Negarit Gazeta-No. 37 19* July, 2002-Page 1912
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PARTnTaxPayable underSchedule HA"
3. Income Exempt from TaxThe following categoriesof payments in cash or benefitsin kind shall be excluded from computation of incometaxable under Schedule "A":(a) amounts paid by employers to cover the actualcost
of medical treatment of employees;(b) allowances in lieu of means of transportation
granted to employees under contract of em-ployment;
(c) hardship allowance;(d) amounts paid to employees in reimbursement of
traveling expenses incurred on duty;(e) amounts of travelling expense paid to employees
recruited from elsewhere than the place of em-ployment on joining and completion of em-ployment or in case of foreigners traveling expen-ses from or to their country, provided that suchpayments are made pursuant to s~ific provisionsof the contract;
(f) allowances paid to members and secretaries ofboards of public enterprises and public bodies aswell as to members and secretaries of study groupsset up by the Federal or Regional Government;
(g) income of persons employed for domestic duties;(h) The Tax Authority is empowered to determine the
amount of payments specified under Article 3(b),(d) and (e).
4. Adding Tax on Income
If the tax on income from employment, instead of beingdeductedfrom the salaryor wageof the employee, is paidby the employer in whole or in part, the amount so paidshall be added to the taxable income and shall beconsidered as part thereof.
PART ill .
Tax Payable underSchedule' 'B"
5. TaxableIncome
Pursuant to Part ill of the Proclamation, taxable incomefrom sources chargeable under Schedule' 'B" shall becalculated as follows:1) Gross income shall include:
(a) all payments in cash and all benefits in kindreceived by the lessor from the lessee;
(b) all payments made by the lessee on behalf ofthe lessor according to the contract of lease;
(c) the value of any renovation or improvementmade under the contract of lease to the land orbuilding, where the cost of such renovation orimprovement was borne by the lessee inaddition to rent payable to the lessor;
2) In calculating taxable income, only those itemsmentioned under Article 16 (1) (c) of theProclamation shall be deductible from gross in-come.
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6. Advance Payments
Unless the tax payer maintains books of account, if theamount of rent paid to the lessor or sub-lessor covers aperiod longer than one (1) year, the total amount ofincome from such rent shall be attributable to the fiscalyear in which the payment was made, but the tax on suchincomepayable for said fiscal year shall be computed byprorating the taxable income over the number of yearscovered by the amount paid.
7. Business Lease
Income from the lease of business, including goods.equipments and buildings which are part of the normaloperation of a business, shall be taxable under Schedule
"C."
PART IV
Tax Payable under Schedule "c"
8. Deductible Expenses
Pursuant to Article 20 of the Proclamation, the following
expenses shall be deductible from gross income in
calculating taxable income:4
1) the direct cost of producing the income, such as the
direct cost of manufacturing, purchasing, impor-tations, selling and such other similar costs;
2) generaland administrativeexpenses connected with
the business activity;3) premiums payable on insurance directly connected
with the business activity;4) expenses incurred in connection with the promotion
of the business inside and outside the country,subject to the limits set by the directive issued by the
Minister of Revenue.5) commissions paid for services rendered to the
business, provided that:(a) said services were in fact rendered;
(b) the amount paid as commission for said
services corresponds to the normal rates and
paid by other businesses or persons or bodies
similarly situated for similar services rendered
in similar circumstances.6) in the case of a business located and operating in
Ethiopia as the branch, subsidiaI¥ or associated
company of a business located and operating
abroad, no payment of any kind made to the holding
or associated company of the business in Ethiopia
shall be accepted as deduction from gross income in
calculating the taxable income unless:(a) the payment in question was made for services
actually rendered; and(b) said service was necessary for the business
and could not be performed by other persons
or bodies or by the business itself at a lower
cost.
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1J\' liitifIi! ~IrA ~;J&"" ;JtLlIJ 4I'rC 0i ",,./1, XI +1 Xllni! Federal Negarit Gazeta-No. 37 19d'July, 2002-Page 1914
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7) if the Income Tax Authority has reason to considerthat the total amount of salaries and other personalemoluments payable to the manager or managers ofa private limited company is exaggerated, it mayreduce said amount for taxation purposes to the limitwhich, in view of operations of the company,appears justifiable, either by disallowing thepayments made to more than one manager or in anyother way which may be just and appropriate.
8) sums paid as salary, wages or other emoluments tothe children of the proprietor or member of thepartnership shall only be allowed as deduction ifsuch employees have the qualifications required bythe post.
.
9. Non-Deductible Expenses
1) In addition to the items listed under Article 21 of theProclamation, expenditures of the following natureshall not be allowed as deduction;(a) sum paid as salary, wages or other personal
emoluments to the proprietor or partner of theenterprise;
(b) expenditure for maintenance or other privatepurpose for persons mentioned in sub-Article(1) (a);
(c) losses not connected with or not arising out ofthe activity of the enterprise.
2) For purposes of Article 21 (1) (j) of theProclamation "Representation Allowance" shallmean hospitality expenses incurred in receivingguests coming from outside of the enterprise inconnection with the promotion and enhancement ofthe business.
3) For purposes of Article 21 (1) (n) of theProclamation' 'entertainment" means the provisionof food, beverages, tobacco, accomodation,amusement, recreation or hospitality of any kind toany person whether directly or indirectly.
10. Deductible Interest
The rate of interest specified under Article 21 (1) (e) ofthe Proclamation shall be allowed as deductible if it ispaid; .
1) to lending institutions recognized by the NationalBank of Ethiopia;
2) to foreign banks permitted to lend to enterprsies inEthiopia;
3) Notwithstanding the provisions of Sub-Article (2)above, interest paid to foreign banks may only bedeductible upon fulfilling the following:(a) the lending bank shall, prior to the granting of
any loan to any such person, file a declarationin writing with the Tax Authority wherein itinforms said Authority concerning all loansgranted to any person liable to pay income taxin Ethiopia;
(b) the borrower shall withhold 10% from thegross interest payable to the lender and trans-fer same to the Tax Authority within twomonths of the end of the fiscal year;
11. Conditions for Deducting Gifts and Donations
1) For purposes of Article 21 (2) of the Proclamationgifts and donations shall be allowed as deductionson the following conditions.
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(a) if the recipient of the donation is registered as
welfare organization and where it is certifiedby the registering authority that the or-
ganization has record of outstanding
achievement and its utilization of resourcesand accounting system operates with trans-parency and accountability;
(b) if the c0ntribution is made in response to
emergency call issued by the Government to
defend the sovereignty and integrity of thecountry, to prevent man made or naturalcatastrophe, epidemic or for any other
similar cause;(c) donation made to non-commercial education
or health facilities.2) The grant and donation made for purposes listed
above may only be allowed as deduction where theamount of the donation or grant does not exceed10% of taxable income of the taxpayer.
12. Loss Carry Forward
For purposes of Article 28 ofthe Proclamation loss may
be carried forward where the books of account showingthe loss are acceptable to the Tax Authority.
13. Depreciation Allowance
1) Subject to the provisions of Article 23 of the
Proclamation deductions shall be granted only totaxpayers who keep satisfactory records showing:
(a) the date and cost of acquisition of the asset;(b) the total amount deducted for depreciation
since the date of acquistion.2) Any taxpayer claiming deductions for depreciation
shall furnish the Tax Authority with satisfactory
evidence that the data mentioned in Sub-Article (1)shown in the records are trueand correct.
3) Except as otherwise provided by law, gain obtained
as a result of re-evaluation of assets shall not bebasis for depreciation.
4) Depreciation shall not be allowed for assets in
respect of which allcapitalized costs have beenfully recovered if the transfer of such assets is madebetween related persons.
14. Participation Deduction
1) For purposes of Article 27 of the Proclamation
reinvestment of profit of a resident share companyor registered P'lftnership may only be allowed asdeduction in an amount not excee~ing 5% of thetaxable income of each accounting year.
2) If the taxpayer transfers the share or capital
contribution in respect of which deduction wasallowed, the amount deducted shall be part of the
taxable income of the accounting year in which thetransfer was effected and shall be taxed as such.
3) Purchase of shares and capital contributions made
between related persons shall not be allowed asdeduction under Article 27 of the Proclamation.
'lK" litif!!1 ~A ~;J~+ ;JnllJ c 01 ",r", II .,., !llfU ,.r. Federal Negarit Gazeta-No. 37 19d1July, 2002-Page 1916
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PART 5011lER INCOMES
15. The Method of Calculating Gain Obtained from theTransfer of Capital Assets
For purpo~es of Article 37 (1) of the Proclamationcalculationof capital gains shall be made as follows:1) When calculating the gain realized from the
alienation of capital assets, the basis of calculationof the tax shall be the historicalcost of the buildingor the par-value of the share, as appropriate.
2) The gain obtained from the alienation of capitalassets is the gain realizedover the historicalcost ofthe building or the par-value of the share, asappropriate.
3) When calculating the capital gain specified under.
sub-Article (2), inflation adjustment at a ratedetermined by the appropriate authority, in respectof buildings, taxes paid for the land and thebuilding shall be allowed as deduction.
4) When calculating the capital gain realized from thealienationof buildings, the cost registered with theappropriate government body at the time of is-suance of permit for the construction of thebuildingshallbe taken to be the cost of constructingthe building.
5) Tax payableon gain realized from the alienationofbuildings shall be applicable only to buildings inmunicipal areas.
16. Exemption
For purposes of Article 37 (2) of the Proclamationbuilding used for dwelling shall be exempt from capitalgainsonly, ifsuch building is fully used for dwelling fortwo years prior to the date of alienation.
17. Income from Rental of Property
For purposes of Article 35 of the Proclamation incomefrom rental of property shall mean gross income derivedby a person not engaged in regular trade from casualrent of movable and immovable property.
PART 6DECLARATION OFINCOME AND
ASSESSMENT OF TAX
18. Categoriesof Taxpayets
Category "A", category "B" and category "C" taxpayers are classified as follows:1) Category "A" which shall include the following
persons and bodies:(a) any company incorporated under the laws of
Ethiopia or in a foreign country;(b) any other business having an anrtual trunover
of Birr 500,000 (five hundred thousand Birr)or more;
2) Category "B" , unless already classified incategory "A", any business having an annualturnover of over birr 100,000 (one hundredthousand Birr);
'l~ lin:iifl1 ~1..("A.~.?~ .?IL"I .1'C 01 "',..'" II"" lun!! ,.,... Federal Negarit Gazeta-No. 37 19111July, 2002-Page 1917
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3) CategoryC, unless already classified in Categories
"A" and "B" whose annual turnover is estimatedby the Tax Authority as being upto Birr 1000,000(one hundred thousand Birr);
4) The Minister of Finance and Economic Develop-
ment may by directive increase or decrease theannpal turnover specified above.
19. Maintenanceof Accounts
Category "A" and "B" taxpayers shall maintain the
following records and accountS:1) Category" A" taxpayersshall at the end of the year
submit to the Tax Authority a balance sheet and aprofit and loss statement and the details of thefollowing:(a) gross profit and the manner in which it is
computed;(b) general and administrative expense
(c) depreciation; and(d) provisions and reserves,
2) Category "B" taxpayersshall at the end of the year
submit to the Tax Authority profit and lossstatement.
3) All entries in the records and accountSreferredto in
sub-Article 1 and 2 hereof shall be supported byappropriate vouchers.
20. Vouchers
1) Taxpayers who have the obligation to maintain
books of accountshall have to register with the TaxAuthority the type and quantity of vouchers they
use before having such vouchers printed.2) Any printing press before printing vouchers of
taxpayers shall ensure that the type and quantity of
such vouchers is registered with the Tax Authority.
21. StandardAssessment for Category' 'c" Taxpayers
1) For purposes of Article 68 of the Proclamation
category "C" taxpayers shall pay tax in accor-
dance with schedule" 1" and "2" attached withthese Regulations.
2) Where a taxpayer derives income from more than
one businessactiviesand such income has not beenaggregated, the Tax Authority shall aggregate the
taxable income of each activity indicated inSchedule "2" and "3" of these Regulations and
shall apply the tax rate under which the sum falls.3) If category "C" taxpayer maintains book of
accountSacceptableto the Tax Authority, shall paythe tax on the basis of such books of account.
4) Where the Tax Authority finds that the taxpayer
obtained gross revenue in excess of Birr 100,000asa resultof engaging in new business activity it shallassess the tax on the basis of such findings.
1A' li1tlffIl U.~A ),;Jt+ ,;JI&.IIJ4t'1'CYJI ",,.1\. II"" 11121,.,.. Federal Negarit Gazeta-No. 37 191bJuly, 2002-page 1918
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"'p'+ lID/IL.,.'f, A+Ctt: ,.",'If'lftllJo f"". ~c~"''f1\'1'lID")..,P':,"'£ '.11'), ~c~"''f hlltl O:'"'f f.,.UlU~+") "'1...,tr-.,.'f'i 6:1""'f A"7.1+Co- ..,-flC hof.,.'fh"tLlttllJo+ "''i¥tD-fW htt:l "" O"'cP:( "''')+It !li:(t)lIDlPt+ u-A+ OllD'" (I TC(\")+) f,,)"'~ +Ctt: ..,-flC+")(\ID-In+~/t-I
~. O"''')~ 1.", ""ym",. O"''')~ fiJ:1"",.,.cn+ ID-.h-flCIi( 0"" AI1'~fiJ:1""''''cn+ h"t~,. htt:l1
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5) Regional Governments and city administrations
may modify the standard assessment rate specified
in the Schedules attached with these Regulations.
22. Declaration of Income.1) Category' 'C" taxpayer shall within the period
prescribed under Article 68(2) of the Proclamation
declare to the Tax Authority:(a) his annual turnover;
(b) the amount derived from a source other than
his regular operations;(c) the type of business carried on is changed;
2) The Tax Authority may, on the basis of declaration
submitted by category "A", "B" and "C" tax-
payers, and on the basis of other information and
surrounding circumstances, determine whether the
taxpayer shall continue in the same category or his
category be changed for the following tax year.
3) If a non resident person operates his business
activity through an agent or agents the non-resident
person and the agent or agents shall be jointly
responsible for submitting the d~claration of in-
come and payment of the tax thereon.
23. Place of Declaration of Income
1) Declarationof income shal1be made to the Federal
or Regional Tax Authortiy, as appropriate.2) If a resident taxpayer is engaged in more than one
businessactivitieshe shall declarehis incometo theTax Authortiy at the place the head office of thebusiness is situated.
3) A non-residenttax payer shalldeclarehis incometo .
the Tax Authority at the place where he derivedmost of his income.
4) Notwithstanding the provisions of the preceding
sub-Articles, unless it is specifically otherwiseprovided by law, a regional tax payer who operatesbusiness with licenses' issued by more than oneregion or city administration shall declare hisincome and pay the tax thereon, to the TaxAuthority of each such region or city adminis-tration which issued the business license.
WithholdingScheme
Organizations having legal personality, private non-profitorganiations and non-governmental organiationsshall, pursuant to Article 53(2) of the Proclamation,withholdincometax of2% from payments they maketotax payers providing the following goods and services.1) supply of goods involvingmore than Birr 10,000in
anyone transaction or one supply contract;2) ren4~ngofthe following s.ervicesinvolving more
than Birr 500 in one transaction or one servicecontract:
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Fede~al Negarit Gazeta-No.37 19thJuly, 2002-Page 1919
(a) consultancy service;(b) designs, written materials, lectures and dis-
semination of information;(c) lawyers, accountants, auditors and other
services of similar nature;(d) sales persons, arts and sports professionals,
and borkers including insurance borkers andother commisssion agents;
(e) advertisements and entertainment programs
for television and radio broadcasts;(f) construction services;(g) advertisement services;"(h) patents .for scientific and intellectual works;(i) rent for leaseof machineries building and other
goods including computers;U) maintenance services(k) tailoring;(I) printing;(m) insurance,
3) The Minister or Finance and Economic Develop-'ment may be directive'increase or decrease the listof goods and services or the threshold.
4) Splitting procurements which otherwise should bemade in a single transaction, with the intention ofhiodering the withholding of tax, shall be a criminaloffence punishable under the Proclamation.
25. Obligations of Withholding Agenrs
1) Any person who by law is require4 to withhold taxfrom payments to be made for the supply of goodsor
. rendering of serviccrs listed under Article 24above shall have the following obligCitions:
(a) issue serially numbered official receipt to per-
sons. and organizations from whom tax iswithheld;
(b) fill in a form to' be supplied by the TaxAuthority,the name, the tax payer identificationnumber (if supplied) of a person of{)rganizationto whom paymenfis made, and the total amountof money paid andtiIx withheld;
(c) person and. organization withholding the taxshall..transfer to the Tax Authorityihe amountwithheld within the month, 'together with theform indicated under SUQ-~ic)e (1) above.
f) The Tax Aiithority shall prepare~and <;Iistributethe form mentioned, uQder (b) abQve.5.,
" ".",,' .-
- -.:.<,-, ..' -,\;
- PAR'f7
Msccllaneot/s i..;.~ ,
26. Inf~rmation~,A', .Infpfmation.shallbesllPplied oply, to . the extentauthorized by Article 39 of the Proclamation, where a
~rson' seeking the information, $ubmits,. a written
req'uestto the head of the Tax~Authorhy;and the head of, j the t.axAuthcirityauthOrizesin Writingthe supply of
. .. ,,~& ,\<such inf6rmation;!:.
"
1~ li1tilftl l..1..&-A 't;JtT 4l1'C@~ th9"ft.II"" JilIn ,.9" Federal Ntgarit Gazeta-:-No. 37 19'"July. 2002-Page 1920
~}. oPoP(,1 fOlJeD-If)-rP'AIf)'} 27. Directives
f'lfl5P"f OIJ.tit-rC l\flU 1.'}it h,,"'09" fOlJ.l~ oPoP(,1 The Minister of Revenue may issue directives for the
5P"f'} l\"7eD-If)-r ~"fl\AII proper implementation of these Regulations.
ti':S' oP?\,C 28. Repeal
f'lfl '"HIC 1.'}it <Ir'l'C In:s/Iiif~1 OflU 1.'}it The Income Tax Regulations No. 258/1962 is repealed
"'l1~A:: by these Regulations.
~U. 1.10- fOlJ.OfiO-r+'} 29. Effective Date
"U 1.'}it tlth9"t'\. II .,.'} ling q.,.. 1.9"r: f1tfi These Regulations shall come into force as of the 19th
"lffiAa: day ofJuly, 2002.
Done at Addis Ababa, this 19thday of July, 2002.hJlit hOq th9"t'\.II"',} lUng q.9".
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fh.-rf"til d..Y..t-I\C£ Jl'JPht-l1.1C£ ('TitI\J1
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MELES ZENAWI
PRIME MINISTER OF THE FEDERAL
DEMOCRTIC REPUBLIC OF ETIllOPIA
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