PROCLAMATION NO. 228/2001
A PROCLAMATION TO AMEND
THE SALES AND EXCISE TAX PROCLAMATION
WHEREAS, it has become necessary to amend the Sales and Excise Tax Proclamation;
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 “Sales and Excise Tax (Amendment) Proclamation No. 228/2001”.
The Sales and Excise Tax Proclamation No. 68/1993 (as amended), is hereby further amended as follows:
Article 5 is deleted and replaced by the following new Article 5:
“5. Rate of Sales Tax
1) Goods sold locally and good imported mentioned under Schedule “A” of this Proclamation 5 (five per cent) or fixedrates on the basis of weight, as the case may be.
2) Goods sold locally and goods imported, except goods mentioned under Sub-Article (1) of this Article and Schedule
“b”, 15% (fifteen per cent).
3) Services rendered locally:
(a) contractors and financial services 5% (five percent);
(b) other 15% (fifteen percent).”
3. Effective Date
This Proclamation shall come into force as of the 4th day of January, 2001.
Done at Addis Ababa the 4th day of January 2001.
NEGASO GIDADA (DR.)
PRESIDENT OF THE FEDERAL
DEMOCRATIC REPUBLIC ETHIOPIA