Tag: value added tax

Directive No 46/2007 Issued to Provide for the use of Sales Register Machines

Directive No 46/2007

Issued to Provide for the use of Sales Register Machines

 1.      Issuing Authority

This Directive is issued by the Minister of Revenue pursuant to the power given by Article 22 of the council of Ministers Regulations to provide for the obligatory use of sales Register machines No 139/2007.



 2.      Short Title

This Directive may be cited as the “Directive issued to provide for the use of sales register machines No 46 /2007”.

3.      Definition


 In this directive:-

  1. “Machine” Means a sales register machine.
  2. “Machine identification code” means a code that uniquely identifies a machine and is provided by the Authority.
  3. “User” mean a person or body that is obliged to use a sales register machine under the Regulation and this directive.
  4.  “Service Center” means a body registered by the Tax Authority and certified by an accredited Sales Register Supplier to carry out control, maintenance and repair of machines.
  5. “Service person” means an authorized person who performs control, maintenance and repair of sales register machines, on the basis of a contract entered between the service center and the user.
  6. “Fiscal Documents” mean sales receipts, refund receipts, daily sales and periodical summary reports.
  7. “Fiscal Logo” means a graphical symbol which is printed on each machine generated fiscal document.
  8. “Terminal” means a two way data transfer communication device that is connected to the sales register machine and interfaces with the Tax Authority’s server through wireless communication.
  9. “Inspection booklet” means a maintenance and inspection recording booklet that must accompany each machine and bears the unique registration number of the machine.
  10. “Z-report” means a summary sales report printout generated by a sales register machine at the close of each session.
  11. “Regulation” means the Council of Minister’s Regulation to provide for the obligatory use of sales register machines.
  12. Other words and phrases used in this directive shall have the same meaning assigned to them as in the Regulation. Continue reading “Directive No 46/2007 Issued to Provide for the use of Sales Register Machines”

Amhara Regional State VALUE ADDED TAX(VAT) PROCLAMATION NO. 285/2002


via ANRS Revenue Autrhority.

ANRS Revenue Autrhority


WHEREAS, the current sales tax does not allow collection of the tax on the added value created wherever a sales transaction

WHEREAS, the value added tax minimizes the damage that may be caused by attempts to avoid and evade the tax and helps to ascertain the profit obtained by the taxpayers;

WHEREAS, the tax enhance saving and investment as it is a consumption tax and does not tax capital;

WHEREAS, replacement of the current sales tax by value added tax enhances economic growth and improves the ratio relationship between Gross Domestic Product and Government Revenue;

NOW, THEREFORE, in accordance with Article 55(1) and (11) of the Constitution, it is hereby proclaimed as follows:


  1. Short Title
    This proclamation may be cited as the “Value Added Tax Proclamation No.285/2002.”
  2. Definitions
    For the purpose of this Proclamation, unless the context otherwise requires:

    1. ” accounting period” means a calendar month. The month of Nahase and Pagumen shall be aggregated and treated as one calendar month;
    2. “Agent” means any person who acts on behalf of and on instruction from another person;
    3. “Association of persons” means an association of individuals or an association that includes one or more members who are not individuals, but not including any association falling within the definition of “body”;
    4. “Authority” means the Federal Inland Revenue Authority;
    5. “Body” means any company, registered partnership, entity formed under foreign law resembling a company or registered partnership, or any public enterprise or public financial agency that carries out business activities including body of persons corporate or unincorporated whether created or recognized under a law in force in Ethiopia or elsewhere, and any foreign body’s business agent doing business in Ethiopia behalf of the principal:
    6. “Export” means taking goods out of Ethiopia;
    7. “goods” means all kinds of corporeal movable or immovable property, thermal or electrical energy, heat, gas, refrigeration, air conditioning, and water, but does not include money;
    8. “Money” means:
      1. a coin or note that is legal tender in Ethiopia; or
      2. a bill of exchange, bank draft, promissory note, postal order, or money order; or
      3. a stamp, from or card that has a monetary value and is sold or issued by the Government for the payment of any fiscal charge leveled under any law except where the coin, note, stamp, from, or card is disposed of as a collector’s piece, an investment article, or an item of numismatic interest;
    9. “Import of Goods” means bringing goods into Ethiopia according to the customs legislation;
    10. “Permanent Establishment” means a fixed place of taxable activities through which those activities of a person are wholly or partly carried on. The following shall, in particular, be considered to be a permanent establishment, an administrative office, branch, factory, workshop, mine quarry or any other place for the exploitation of natural resources, and a building site or place where construction and/or assembly works are carried out.                                                                             READ MORE