Tag: Ethiopian Mining law

PROCLAMATION No. 802-2013 A PROCLAMATION TO AMEND THE MINING INCOME TAX PROCLAMATION

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PROCLAMATION No. 802-2013

A PROCLAMATION TO AMEND THE MINING INCOME TAX PROCLAMATION

WHEREAS, it has became necessary to amend the Mining Income Tax Proclamation;

NOW THEREFORE, in accordance with Article 55( I) of the Constitution of the Federal Democratic Republic of Ethiopia, it is hereby proclaimed as follows:

1. Short Title
This Proclamation may be cited as the “Mining Income Tax (Amendment) Proclamation No. 802/2013”

2. Amendment
Paragraph (a) and (b) of sub-article (I) of Article

3 of the Mining Income Tax Proclamation No.53/J993 (as amended) are hereby deleted and replaced by the following new sub-article (J):

“1/ in the case of a large scale mining license holder 25% of taxable income.”

3. Effective Date
This Proclamation shall enter into force on the date of publication in the Federal Negarit Gazette.

Done at Addis Ababa this 26th day of July. 2013

GIRMA WOLDEGIORGIS PRESIDENT OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA

PROCLAMATION NO. 118/1998 A PROCLAMATION TO AMEND THE MINING PROCLAMATION

PROCLAMATION NO. 118/1998

A PROCLAMATION TO AMEND THE MINING PROCLAMATION

WHEREAS, it has become necessary to amend the Mining Proclamation;

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

1. Short Title

This Proclamation may be cited as the “Mining(Amendment) Proclamation No. 118/1998.”

2. Amendment

The Mining Proclamation No. 52/1993 is hereby amended as follows:

1. Article 40 of the Proclamation is deleted and replaced by the following new Article 40:

“40 Rates of surface rentals agreed upon, with investors in the Mining Agreements before the issuance of this Amendment Proclamation shall remain unchanged.”

2. Article 46(1) (as amended) is hereby further-amended as follows :

“(1) The power to issue artisnal mining, prospecting, exploration and small scale mining as well as construction minerals mining licenses undertaken exclusively by domestic investors is vested in the National/Regional states; while licenses for all other mining operations shall be issued by the Ministry, subject to directives to be given by the Council of Ministers in respect of combined and mining licenses.”

3. Sub-Article 2(F) of Article 46 is deleted and replaced by the following new sub-article 2(F):

“(F) The Ministry shall have the power to collect and audit royalties and other payments on Large – Scale Mining Operations.”

3. Effective Date

This Proclamation shall come into force as of the 23rd day of June, 1998.

Done at Addis Ababa, this 23rd day of June, 1998.

NEGASO GIDADA(DR.)

PRESIDENT OF THE FEDERAL DEMOCRATIC

REPUBLIC OF ETHIOPIA