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vat proclamation no 1341 2016 with annex
Article 4
Table of Contents
75
Article 1
Short Title
Article 2
Definition
Article 3
Scope of Application
Article 4
Power to Collect the Tax
Article 5
Consideration
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Structural division:
party
Article 4 — Power to Collect the Tax
vat proclamation no 1341 2016 with annex
Article text
በዚህ አዋጅ የተጣለው የተጨማሪ እሴት ታክስ የሚወሰነው እና የሚሰበሰበው እንደአግባብነቱ በገቢዎች ሚኒስቴር ወይም በጉምሩክ ኮሚሽን ይሆናል። ሆኖም የገቢዎች ሚኒስቴር ስለእርሱ ሆነው የተጨማሪ እሴት ታክስን እንዲወስኑ እና እንዲሰበስቡ ለክልል እና ለከተማ አስተዳደር የገቢዎች ቢሮዎች ውክልና ሊሰጥ ይችላል።
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Previous article
Article 3
Next article
Article 5
Article 6
Reverse Charged Supply
Article 7
Taxable Activity
Article 8
Imposition of Value Added Tax
Article 9
Zero-Rated Supply
Article 10
Exempt Supply
Article 11
Exempt Import
Article 12
Compulsory Registration
Article 13
Voluntary Registration
Article 14
Registration
Article 15
Obligations of Registered Person
Article 16
Notification in Case of Registered Person
Article 17
Application for Cancellation of
Article 18
Obligations of Person on Cancellation of
Article 19
Deemed Taxable Supply on Cancellation
Article 20
Mixed Supplies
Article 21
Time of Supply
Article 22
Value of a Supply
Article 23
Supply of Goods in Ethiopia
Article 24
Supply of Services in Ethiopia
Article 25
Supply of Remote Services Through an
Article 26
Time of Import
Article 27
Value of an Import
Article 28
Deferral of VAT on Imported Capital
Article 29
Input Tax Credit Allowed
Article 30
Denial of an Input Tax Credit
Article 31
Input Tax Credit for Newly Registered
Article 32
Self-Supplies
Article 33
Supplies of Second-Hand Goods
Article 34
Gambling Supplies
Article 35
Forfeited Deposits
Article 36
Supplies of Rights, Options, and Vouchers
Article 37
Vouchers for Unspecified Supplies
Article 38
Prepaid Supplies of Telecommunications
Article 39
Employee Benefits
Article 40
General Insurance
Article 41
Supplies Made by or to Agents
Article 42
Supply of Goods of a Debtor
Article 43
Adjustment Event Resulting in VAT
Article 44
Adjustment Event Resulting in VAT
Article 45
Adjustment for Bad Debts
Article 46
፲፮ሺ፶፱
Article 47
Net VAT Payable for an Accounting
Article 48
Carry Forward of Excess Input Tax
Article 49
Refund of Excess Input Tax Credit
Article 50
Interest Payable on Late Payment of
Article 51
Refunds for Diplomatic Missions;
Article 52
Tax Invoices
Article 53
Credit and Debit Notes
Article 54
Requests for VAT Documentation
Article 55
Maintenance of VAT Documentation
Article 56
VAT Documentation for Supplies
Article 57
Application of Tax Administration
Article 58
የተጨማሪ እሴት ታክስ ማስታወቂያ
Article 59
Due Date for Payment of VAT
Article 60
Collection of VAT on Imports
Article 61
Assessment of Recipient of a Supply
Article 62
VAT Withholding
Article 63
Restriction on Registration of Certain
Article 64
Compliance by Foreign Service Provider
Article 65
Persons Liable for Reverse Charged VAT
Article 66
VAT Penalties
Article 67
Branches and Divisions
Article 68
VAT-Inclusive Pricing
Article 69
Death, Insolvency, or Bankruptcy of
Article 70
VAT Avoidance Schemes
Article 71
Currency Translation
Article 72
Power to Issue Regulations and Directives
Article 73
Repealed and Inapplicable Laws
Article 74
Transitional Provisions
Article 75
Effective Date
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