Proclamation No 77/1997 Sales and Excise Tax (Amendment) Proclamation | GOALGOOLE | Because you need Information for your goals !
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Proclamation No 77/1997 Sales and Excise Tax (Amendment) Proclamation

PROCLAMATION NO. 77/1997 A PROCLAMATION TO AMEND THE SALES AND EXCISE TAX PROCLAMATION

WHEREAS, it has become necessary to amend the Sales and Excise Tax Proclamation;
NOW, THERFORE, in accordance with Article 55(1) 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. 77/1997.”

2.    Amendment
The Sales and Excise Tax Proclamation No. 68/1993 is amended as follows:
1)    Sub-Article (3) (a) of Article 8 is deleted and replaced by the following new sub-Article (3) (a):
“3(a) Where the tax payer is a producer, service supplier, wholesaler or retailer, he shall declare and pay the tax on a monthly sales transaction within seven working days from the end of the month, at the latest.”
2)    Number 1,2.2,3.3,3,5.2,6 and 17 of Schedule D attached to the Proclamation are deleted and replaced by the following numbers:
“1. Any type of sugar excluding molasses 33%
“2.2 Mineral Water …………………….. 40%
“2.3.3 Other alcoholic drinks …………… 50%
“ 3. All types of pure alcohol …………… 150%
“5.2 Cigarattes, cigar, cigarillos, pipe
tobacco, snuff and other tobacco
products ……………………………… 75%
“17. Land Rovers, Jeeps and other
Fourwheel Drives …………………….. 40%

3)    The Minister of Finance is hereby empowered to substitute the rates indicated below for their counterparts in numbers 2.1 and 2.3.1 of Schedule D attached to the Proclamation, if satisfied that conditions listed under sub-Article (4) hereunder are fulfilled:
All types of soft drinks except squash and
Similar juices ………………………………. 40%
2.3.1 All types of beer and stout ………………… 50%

4)    Conditions Precedent
The provisions of Sub-Article (3) above become applicable:
1.    In the case of soft drinks, where the production has increased by 70% (seventy percent) or new factories thereof are established.
2.    In the case of Beer, where the production has increased by 50% (fifty percent) or new breweries are established.
3.    Effective Date
This Proclamation shall enter into force as of the 3rd day of June, 1997.
Done at Addis Ababa, this 3rd day of June, 1997.

NEGASO GIDADA (DR.)
PRESIDENT OF THE FEDERAL DEMOCRATIC
REPUBLIC OF ETHIOPIA