Labsii 202 Bara 2009
Labsii 202 Bara 2009
MAGALATA OROMIYAA
L µ E p ‰ Z Më ¦
MEGELETA OROMIA
Gatiin Tokkoo ............. Qarshii 24.60
To’annoo Caffee Mootummaa Naannoo Lak. S. Poostaa ......... 21383-1000
Oromiyaatiin Kan Bahe
የአ¿«è ”¶ ....................... ብር 24.60 £Þ.Q.e¼Y ...............21383-1000
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Unit Price ....................... Birr 24.60 P.O.Box ....................... 21383-1000
uÚô *aT>Á ºmf}r £’»
QABIYYEE ማውጫ CONTENT
Labsii Lakk. 202/2009 አዋጅ ቁጥር 2)2/፪ሺ9 Proclamation No. 202/2017
Labsii Gibira Galii Mootummaa የኦሮሚያ ብሔራዊ ክልላዊ መንግሥት የገቢ Aproclamation to Amend Oromia
Naannoo Oromiyaa Irra Deebiin
ግብር አዋጅ እንደገና ለማሻሻል የወጣ አዋጅ
Regional State Income Tax Procla-
Fooyyessuuf Bahe Labsii mation No. 202/2017............Page 1
Lak. 202/2009........................Fuula 1 ቁጥር 2)2/፪ሺ9 .................................. ገፅ 1
Labsii Lakk. 202/2009 የኦሮሚያ ብሔራዊ ክልላዊ መንግሥት የገቢ Aproclamation to Amend Oromia
Labsii Gibira Galii Mootummaa Regional State Income Tax Proc-
ግብር አዋጅ እንደገና ለማሻሻል የወጣ አዋጅ
Naannoo Oromiyaa Irra Deebiin lamation No. 202/2017
Fooyyessuuf Qophaa’e ቁጥር 2)2/፪ሺ9
Akkaataa Heera Mootummaa Naan- ተሻሽሎ በወጣው የኦሮሚያ ብሔራዊ ክልላዊ NOW, THEREFORE, in accor-
nichaa Fooyya’ee Bahe Labsii Lak. መንግሥት ሕገ-መንግሥት ቁጥር ፵፮/፲፱፻፺፬ dance with Article 49(3) (a) Of the
46/1994 Keewwata 49(3) (a)tiin kan አንቀጽ #9 ንዑስ አንቀጽ (3) (ሀ) መሠረት Revised Regional Constitution No.
kanatti aanu labsameera. 46/2001, it is hereby proclaimed as
እንደሚከተለው ታውጇል፡፡
follows:
Labsii Lak. 202/2009 Fuula 2 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ 2 Proclamation No. 202/2017 Page 2
Kutaa Tokko ክፍል አንድ Part One
Tumaalee Waliigalaa ጠቅላላ ድንጋጌዎች General Provisions
1. Mata Duree Gabaabaa 1. Short title
1. አጭር ርዕስ
Labsiin kun “Labsii Gibira This Proclamation may be
Galii Naannoo Oromiyaa Lak. ይህ አዋጅ "የኦሮሚያ ክልል የገቢ
cited as the “ oromiya region-
202/2009” jedhamee waamamuu ግብር አዋጅ ቁጥር 2)2/፪ሺ9” ተብሎ al government Income Tax
ni danda’a.
ሊጠቀስ ይችላል፡፡ Proclamation No. 202/2017”.
2. Hiika 2. ትርጉም
Akaataan jechichaa hiika biroo የቃሉ አገባብ ሌላ ትርጉም የሚያሰጠው
2. Definitions
kan kennisiisuuf yoo ta’e malee In this proclamation , un-
ካልሆነ በስተቀር በዚህ አዋጅ ውስጥ፡-
Labsi Kana keessatti: less the context orhetwise re-
1) “Mootummaa” jechuun Moo- 1) ‘’መንግሥት’’ ማለት የኦሮሚያ ክልላዊ quires:-
tummaa Naannoo Oromiyaati. መንግስት ማለት ነው፡ 1) “Government’’ means the Na-
2) “Hanga maallaqaa” kan jedhu 2) "የገንዘብ መጠን" በዓይነት የተገለፀ tional Regional Government
hanga akaakuudhaan ibsames ni of Oromia.
መጠንንም ይጨምራል፤
dabalata.
2) “Amount” includes an
3) “Hojii daldalaa” jechuun: 3) "የንግድ ሥራ" ማለት፡-
amount-in-kind;
a) Walitti fufiinsaan yookiin (ሀ) በተከታታይ ወይም ለአጭር ጊዜ
yeroo gabaabaaf hojii industi- 3) “Business” means
rii, daldala, ogummaa yookiin
ለትርፍ የሚከናወን ማንኛውም (a) Any industrial, commer-
vokeeshinaalaa bu’aaf hojjet- የኢንዱስትሪ፣ የንግድ፣የሙያ cial, professional, or voca-
amu kamiyyuu yammuu ta’u ወይም ቮኬሽናል ሥራ ሲሆን tionala ctivity conducted
tajaajila qaxaramaan qaxaraaf ተቀጣሪ ለቀጣሪው የሚሰጠውን
for profit and whethercon-
kennu yookiin mana kireessuu ducted continuously or
hin dabalatu; አገልግሎት ወይም ቤት ማከራየትን
short-term, but does not
b) Akkaataa seera daldalaati- አይጨምርም፣ include the rendering of
in hojii daldalaati jedhamee (ለ) በንግድ ሕግ መሠረት የንግድ ሥራ services as an employee or
beekamtiin kan kennameef
ነው ተብሎ እውቅና የተሰጠው ሌላ the rentalof buildings;
hojii biroo kamiyyuu; yookiin
ማንኛውም ሥራ፣ ወይም (b) Any other activity rec-
c) Gamoo kireessuu otuu hin da-
balatiin kaayyoon kubbaaniy- ognised as a trade under
(ሐ) ሕንፃ ማከራየትን ሳይጨምር
ichaa maalis yoo ta’e, hojii ka- the Commercial Code; or
የኩባንያው ዓላማ ምንም ቢሆን
miyyuu waldaan aksiyoonaa (c) Any activity, other than the
yookiin waldaan dhuunfaa itti ማንኛውም የአክሲዮን ማህበር ወይም rentalof buildings, of a share
gaafatamummaan isaa mur- ኃላፊነቱ የተወሰነ የግል ማህበር company or private limited
taa’e kamiyyuu hojjetu. የሚሠራው ማንኛውም ሥራ፤ company whatever the ob-
4) “Qabeenyaa Hojii Daldalaa” jectives of the company;
4) "የንግድ ሥራ ሀብት" ማለት የንግድ
jechuun adeemsa hojii daldalaa 4) “Business asset”means an as-
gaggeessuu keessatti guutum- ሥራ በማከናወን ሂደት በሙሉ ወይም
set held or used in the conduct
maatti yookiin gar-tokkeen galii በከፊል የንግድ ሥራ ገቢ ለማግኘት of a business wholly or partly
hojii daldalaa argachuuf qabeen- የተያዘ ወይም ጥቅም ላይ የዋለ ሀብት to derive business income;
ya qabame yookiin faayidaarra
oole jechuudha. ነው፤ 5) “Business income” has the
5) “Galii Hojii daldalaa” kan jedhu 5) "የንግድ ሥራ ገቢ" በዚህ አዋጅ በአንቀጽ meaning in Article 22 of this
hiika Labsii kana keewwata 22 Proclamation;
!2 የተሰጠው ትርጉም ይኖረዋል፤
irratti kennameef ni qabaata. 6) “Derive” means:
6) "ማግኘት" ማለት፡-
6) “Argachuu” jechuun: (a) For the business and rental
(a) Gibira galii hojii daldalaa fi (ሀ) ለንግድ ሥራ እና ለኪራይ ገቢ income tax:
kiraatiif: ግብር፤ (i) For a taxpayer accounting
(i) Kaffalaa gibiraa akkaataa qa- for tax on an accruals basis,
(i) በአክሩዋል የሒሣብ አያያዝ
biinsa herregaa herrega walit- the arising of the right to
ti qabamuu fi kaffalamu irratti ዘዴ ሒሳቡን ለሚይዝ ግብር
receive; or
hundaa’ee herrega isaa qabat- ከፋይ፣ለመቀበል የሚያስችል መብት
uuf mirga fudhachuuf dan- ማግኘት
deessisu argachuu;
Labsii Lak. 202/2009 Fuula 3 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ 3 Proclamation No. 202/2017 Page 3
(ii) Kaffalaa gibiraa akkaataa qa- (ii) ሒሳቡን በጥሬ ገንዘብ እንቅስቃሴ (ii) For a taxpayer accounting
biinsa herregaa maallaqa calla for tax on a cash basis,re-
ላይ በተመሠረተ የሒሳብ አያያዝ
irratti hundaa’en ceived; or
herrega isaa qabatuuf fudha- ዘዴ ለሚይዝ ግብር ከፋይ፣መቀበል፣
chuu; yookiin (b) For any other tax imposed
ወይም
(b) Akkaataa Labsii kanaatiin under this Proclamation,
gibira biroo buufame kamiifi- (ለ) በዚህ አዋጅ መሠረት ለተጣለ received;
yyuu fudhachuu dha. ማንኛውም ሌላ ግብር፣ መቀበል ነው፤ 7) “Dividend” means a distribution
7) “Gahee bu’aa” jechuun bu’aa of profits by a body to a member
7) "የትርፍ ድርሻ" ማለት አንድ
dhaabbanni tokko miseensota
isaatiif qoodu yammuu ta’u,kan- ድርጅት ለአባላቱ የሚያከፋፍለው ትርፍ and includes the following:
neen armaan gadiis ni dabalata: (a) An amount returned by a
ሲሆን የሚከተሉትን ይጨምራል፡-
(a) Kaappitaalli dhaabbatichaa body to amember in respect
gar-tokkeen yammuu hir’atu (ሀ) የድርጅቱ ካፒታል በከፊል ሲቀንስ
of a membership interest on
miseensaaf miseensummaa ለአባሉ በአባልነቱ ተመላሽ a partial reduction in the
isaatiin akka deebi’uuf kan
taasifamu kaappitaalicha የሚደረግለት ከካፒታሉ ውስጥ capital of the body to the
keessaa kan hir’ifame gatii ከተቀነሰው በስሙ ከተመዘገበ extent that the amount re-
bu’aa miseensummaa maqaa
የአባልነት ጥቅም ዋጋ በላይ የሆነው
turned exceeds the amount
isaatiin galmaa’ee ol ta’e hanga bywhich the nominal value
maallaqqaa aragame. የገንዘብ መጠን፤
of the membership interest
(b) Sababa dhaabbatichi deebi’ee (ለ) ድርጅቱ መልሶ በመሸጡ ወይም
gurguramuun yookiin cu- was reduced;
famuun yookiin kubbaaniyy- በመዘጋቱ ወይም ኩባንያው (b) An amount returned by a
ichi diigamuu isaatiin yookiin በመፍረሱ ወይም ሽርክና body to a member on re-
shariikumman addaan cituu demption or cancellation
በመቋረጡ ምክንያት የአባልነት
isaatiin faayidaan miseensum- of a membership interest,
maa yammuu haqamu mi- ጥቅም ሲሰረዝ ለአባሉ ተመላሽ
seensaaf kan deebifame kaap- including on liquidation
የተደረገለት በካፒታሉ ውስጥ
pitaalicha keessaa gatii bu’aa of a company or termi-
miseensummaa maqaa isaati- ከነበረው በስሙ ከተመዘገበ nation ofa partnership, to
in galmaa’ee ol kan ta’e hanga የአባልነት ጥ ቅ ም ዋጋ በላይ the extent that the amount
maallaqaa ti. returned exceeds the nom-
(c) Dhaabbatichi miseensa isaa የሆነው የገንዘብ መጠን
tokkoof yookiin nama mi- (ሐ) ድርጅቱ ለአንድ የድርጅት አባል
inal value of the member-
seensicha waliin quunnam- ship interest;
ወይም ከአባሉ ጋር ግንኙነት ላለው
tii qabu kan biraaf bittaa (c) The amount of any loan, pay-
fi gurgurtaa bu’aa qooduu ሰው ትርፍ የ ማ ከ ፋ ፈ ል ment for an asset or services,
hordofsiisuun hanga maal- ውጤት በሚያስከትል ግብይት value of any asset or services
laqaa kamiyyuu kan liqeesse,
kaffaltii qabeenya yookiin ta- ያበደረው ማንኛውም የገንዘብ provided, or any debt obliga-
jaajila tokkoof raawwate, gatii መጠን፣ለአንድ ሀብት ወይም tion released, by a body to,
qabeenyaa yookiin tajaajilaa or in favour of, amember or
አገልግሎት የፈፀመው ክፍያ፣
dhiyaate kamiyyuu yookiin a related person of a member
idaa liqii dhiifame. የቀረበ ማንኛውም ሀብት ወይም
to the extent that the transac-
8) “Qaxaramaa” jechuun kontiraak-
tara of danda’ee hojjetu otuu hin
የአገልግሎት ዋጋ፣ ወይም የተተወ tion is, in substance, a distri-
dabalatiin, gaggeessummaa fi የብድር ዕዳ፤ bution of profits;
too’annoo nama biraa jala ta’ee 8) "ተቀጣሪ" ማለት ራሱን ች ሎ 8) “Employee” means an indi-
tajaajila kennuuf dhaabbiidhaan vidual engaged, whether on a
የሚሠራን የሥራ ተቋራጭ ሳይጨምር
yookiin yeroodhaaf nama dhu- permanent or temporary basis,
unfaa qaxarame yammuu ta’u, በሌላ ሰው መሪነትና ቁጥጥር ሥር ሆኖ
daayirekteera dhaabbataa yooki- to perform services under the
አገልግሎት ለመስጠት በቋሚነት ወይም
in gaggeessummaa dhaaabba- direction and control of an-
በጊዜያዊነት የተቀጠረ ግለሰብ ሲሆን
tichaa keessatti nama biraa itti other person, other than as an
gaafatamummaan itti kenname የድርጅት ዳይሬክተርን ወ ይ ም
independent contractor,and in-
akkasumas muudamaa fi filat- በድርጅቱ አመራር ውስጥ ኃላፊነት cludesa director or other holder
amaa uummataa dabalatee itti
gaafatamaa hojii mootummaa ni
የተሰጠውን ሌላ ሰው እንዲሁም of an office in the management
dabalata. ተሿሚንና የ ሕ ዝ ብ ተመራጭን of a body, and government ap-
ጨምሮ የመንግሥት ሥራ ኃላፊን pointees and elected persons
ያጠቃልላል፤ holding public offices;
Labsii Lak. 202/2009 Fuula 4 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ 4 Proclamation No. 202/2017 Page 4
9) “Qaxaraa” jechuun nama qax- 9) "ቀጣሪ" ማለት ተ ቀ ጣ ሪ ን 9) “Employer” means a person
aramaa qaxare yookiin qaxara- የቀጠረ ወይም ለተቀጣሪው ደመወዝ who engages or remunerates
maaf miindaa kaffalu jechuud- an employee;
ha. የሚከፍል ሰው ነው፤
10) “Galii Qaxaramuu irraa ar- 0) "ከመቀጠር የሚገኝ ገቢ" በዚህ አዋጅ
10) “Employment income” has the
gamu” kan jedhu Labsii kana meaning in Article 13 of this
አንቀጽ 03 የተሰጠው ትርጉም
keewwata 13 irratti hiika ken- Proclamation;
nameef niqabaata. ይኖረዋል፤ 11) “Exempt income” means income
11) “Galii gibira irraa bilisa ta’e” 01) "ከግብር ነፃ የሆነ ገቢ" ማለት በዚህ exempt from tax under Schedule
jechuun Labsii kana Gabatee ‘E’ አዋጅ ሠንጠረዥ "ሠ" ከግብር ነፃ የሆነ ‘E’ of this Proclamation;
tiin galii gibira irra bilisa ta’eed-
ha. ገቢ ነው፤ 12) “Financial reporting stan-
12) “Sadarkaalee dhiyeessa gab- 02) "የፋይናንስ ሪፖርት አቀራረብ ደረጃዎች" dards” means the financial re-
aasa faayinaansii” jechuun ማለት በፋይናንስ ሪፖርት አዘገጃጀትና
porting standards stipulated
Labsii Qophii fi Dhiyeessii under the Financial Reporting
Gabaasa Faaynaansii Feder- አቀራረብ አዋጅ የተደነገጉት የፋይናንስ
Proclamation of federal gov-
aalaa keessatti sadarkaalee ሪፖርት አቀራ ረብ ደረጃዎች ናቸው፤ ernment ;
dhiyeessa gabaasa faaynaansii
tumamanidha.
03) "ጠቅላላ ገቢ" ማለት ወጪዎች ተቀናሽከ 13) “Gross income”, in relation to a
13) “Galii waliigalaa” jechuun baa- መደረጋቸው በፊት አንድ ሰ ው person, means the total income
siiwwan osoo hin hir’ifamiin ያገኘው በሠንጠረዥ "ለ" ወይም taxable under Schedules ‘B’ or
dura namni tokko galii wali- "ሐ" ሥር የሚወድቅ ጠቅላላ ‘C’ derived by the person with-
igalaa Gabatee ‘B’ yookiin‘C’ out deduction of expenditures;
jalatti kufu argate jechuudha. ገቢ ነው፤
14) “Immovable asset” includes a
14) “Qabeenya hin sochoone” kan 04) "የማይንቀሳቀስ ሀብት" በአንቀጽ #6
jedhu akkaataa Labsii kana mining or petroleum right, or
በተደነገ ገው መሠረት በማዕድን ወይም mining or petroleum infor-
Keewwata 36 jalatti tuma-
meen mirga albuuda yookiin በነዳጅ ሀብት ላይ ያለን መብት ወይም mation, as defined in Article
qabeenyaa boba’aa irratti qabu የማዕድን ወይም የነዳጅ መረጃን 36 of this Proclamation;
yookiin ragaa albuudaa yooki- ይጨምራል፤ 15) “Income” means every form
in boba’aa ni dabalata. of economic benefit, including
15) “Galii” jechuun galii idilee hin 05) "ገቢ" ማለት መደበኛ ያልሆነ ገቢን
taane dabalatee madda kam- ጨምሮ ከማንኛውም ምንጭ
non-recurring gains, in cash
irraayyuu maallaqa callaan or kind from whatever source
በጥሬ ገንዘብ ወይም በዓይነት
yookiin akaakuun argame derived and in whatever form
yookiin haala kamiiniyyuu የተገኘ ወይም በማንኛውም መንገድ ለግብር paid, credited, or received;
kaffalaa gibiraatiif kan kaf- ከፋዩ የተከፈለው፣በስሙ፤የተያዘለት ወይም 16) “Independent contractor”
falame, maqaa isaatiin kan የተቀበለው ማንኛውም የኢኮኖሚ ጥቅም means an individual engaged
qabameef yookiin kan fud-
hate faayidaa dinagdee kami- ነው፤ to perform services under
yyuudha. 06) "ራሱን የቻለ ሥራ ተቋራጭ" ማለት an agreement by which the
16) “Kontiraaktera of danda’e”- ሥራውን በአመዛኙ በራሱ የመምራትና
individual retains substantial
jechuun hojii isaa harka caa- authorityto direct and control
lu mataa isaatiin gaggeessuu የመቆጣ ጠ ር በቂ ሥልጣን በሚሰጠው
the manner in which the ser-
fi too’achuuf waliigaltee aan- ውል መሠ ረት አገልግሎት የሚሰጥ vices are to be performed;
goo ga’aa kennuuf irratti hun-
daa’uun nama dhuunfaa tajaa-
ግለሰብ ነው፤ 17) “Interest” means a periodic
jila kennuudha. 07) "ወለድ" ማለት ገንዘብን ለመጠቀም or lumpsum amount, howev-
17) “Dhala” jechuun maallaqa ወይም የክፍያ ጊዜን ለማራዘም በየጊዜው er described as consideration
fayyadamuuf yookiin yeroo ወይም በአንድ ጊዜ የሚከፈል የገንዘብ for the use of money or be-
kaffaltii dheeressuuf yeroo ing given time to pay, and in-
yeroon yookiin yeroo tokkot- መጠን ሲሆን ቅናሽን፣ ፕሪሚየምን
cludes a discount, premium,
ti hanga maallaqaa kaffalamu ወይም ሌሎች ተመሳሳይ ክፍያዎችንም
yoo ta’u, hir’ifama, piriimi- or other functionally equiva-
ይጨምራል፤ lent amount;
yeemii fi kaffaltiiwwan kana
fakkaatan biroos ni dabalata. 08) "የሥራ አመራር ክፍያ" ማለት 18) “Management fee” means an
18) “Kaffaltii hojii gaggeessaa” ለሥራ አመራር ወይም አስተዳደራዊ amount as consideration for
jechuun hanga maallaqaa ho- አገልግሎት የሚከፈል የገንዘብ the rendering of any manage-
jii gaggeessuuf yookiin tajaa- rial or administrative service,
jila bulchinsaaf kaffalamu yoo መጠን ሲሆን ከመቀጠር የሚገኝ ገቢን
ta’u, kaffaltii qaxaramuu irraa አይጨምርም፤
but does not include employ-
argamu hin dabalatu. ment income;
Labsii Lak. 202/2009 Fuula 5 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ 5 Proclamation No. 202/2017 Page 5
19) “Mana Maree Bulchiinsaa” 09) “የክልል መስተዳድር ምክር ቤት“ ማለት 19) “council ” means Admin-
jechuun Mana Maree Bulchiin- የኦሮሚያ ክልላዊ መንግስት መስተዳድር istrative Council of Oro-
saa Mootummaa Naannoo Oro- mia Regional State Gov-
miyaati. ምክር ቤት ነው
20) “Abbaa Taayitaa” jechuun Abbaa !) ባለሥልጣን ማለት የኦሮሚያ ገቢዎች
ernment;
Taayitaa Galiiwwan Oromiyaa ti. 20) “Authority’’means Oro-
ባለሥልጣን ነው፤
21) “Fudhachuu” kanneen armaan mia Revenu Autority.
gadi ni dabalata: !1) "መቀበል" የሚከተሉትን ያጠቃልላል፡-
21) “Received”, includes:
(a) Gaaffii kaffalaan gibiraa dhi- (ሀ) ግብር ከፋዩ በሚያቀርበው ጥያቄ (a) Applied on behalf of
yeessuun yookiin akkaataa ወይም በሕግ መሠረት ገንዘቡ
seeraatiin maallaqichi maqaa the Taxpayer either at
kaffalaa gibiraatiin hojiirra በግብር ከፋዩ ስም ጥቅም ላይ the request of the Tax-
yoo oolu, ሲውል፤ payer or under any law ;
(b) Faayidaa kaffalaa gibiraatiif (ለ) ለግብር ከፋዩ ጥቅም ተብሎ ገንዘቡ (b) Reinvested, accumu-
jecha maallaqichi deebi’ee lated, or capitalised for
hojiirra yoo oolu, yookiin መልሶ ሥራ ላይ ሲውል ወይም
yoo kuufamu yookiin kaap- ሲጠራቀም ወይም ደግሞ ለካፒታል
the benefit of the Tax
pitaala guddisuuf yoo oolu, Payer ;
ማሳደጊያ ሲውል፤
(c) Faayidaa kaffalaa gibiraatiif (c) Credited to an account
gara herrega baankiitti yoo (ሐ) ለግብር ከፋዩ ጥቅም ወደ ባንክ
or carriedto a reser ve
galu yookiin gara maallaqa ሂሳብ ውስጥ ሲገባ ወይም ወደ for the benefit of the
eeggannootti yoo jijjiiramu, መጠባበቂያ ገንዘብ ሲዘዋወር፤
yookiin Taxpayer ; or
(d) Haala biroo kamiiniyyuu ወይም (d) Other wise made avail-
kaffalaa gibiraatiif yoo qa- (መ) በሌላ በማናቸውም መልኩ ለግብር able to the Taxpayer ;
bamu. ከፋዩ የተያዘለት ሲሆን፤ 22) “Royalty” means a peri-
22) “Royaalitii” jechuun dhim- odic or lump sum amount
moota armaan gaditti ibsaman !2) "ሮያሊቲ" ማለት ከዚህ በታች
kamiifiyyuu yeroo tokkotti ከተመለከቱት ለማንኛውም ጉዳይ በአንድ
asConsideration for any
yookiin yeroo yeroon hanga of the following:
ጊዜ ወይም በየጊዜው የሚከፈል
maallaqaa kaffalamuudha: (a) The use of, or the right
(a) Hog-barruu, ogummaa harkaa, የገንዘብ መጠን ነው፡-
to use any copy right
mirga waraabbii hojii saay- (ሀ) ማንኛውንም የሥነ-ጽሑፍ፣የሥነ-
of literar y, artistic,
insaawaa kamiyyuu yoo ta’u, ጥበብ፣ ወይም የሳይንሳዊ ሥራ የቅጂ
fiilmiiwwan siniimaatoogi- or scientific work,in-
መብት ሲ ሆን፣የሲኒማቶግራፊ
raafii fi raadiyoof, teleevizyiiniif cluding cinematogra-
ፊልሞችና ለሬድዮ፣ ለቴሌቪዥን
yookiin tamsaasa interneetiif phy films, and films
ወይም ለኢንተርኔት ሥርጭት
fiilmiiwwanii oolanii fi teep- and tapes for radio,
piiwwan faayyadamuu yookiin የሚውሉ ፊልሞችና፣ ቴፖችን
television, or internet
fayyadamuuf mirga argachuu ni መጠቀም ወይም ለመጠቀም መብት
dabalata; ማግኘትን ይጨምራል፤
broadcasting;
(b) Tamsaasa televizyiinii yooki- (ለ) ከ ቴ ሌ ቪ ዥ ን ወ ይ ም ከ ሬ ድ ዮ
(b) The receipt of, or right
in raadiyoo yookiin interneetii ወይም ከኢንተ ርኔት ሥርጭት to receive, visual imag-
waliin walqabatee saatalaayiti- es or sounds, or both,
ጋር ተያይዞ በሳተላይት፣
in, keebiliidhaan yookiin faay- transmitted by satellite,
iber optiksiidhaan yookiin tee- በኬብል፣በኦፕቲክፋይበር፣
knooloojii kana fakkaataniin ወይም በሌላ ተመሳሳይ cable, optic fibre,or
kanneen darban yookiin fakkii- ቴክኖሎጂ የሚተላለፉ ወይም similar technolog y i n
wwan ilaalaman yookiin sagalee የሚታዩ ም ስ ሎ ች ን ፣ ወ ይ ም connection with televi-
yookiin lamaanuu fudhachuu ድምፆችን ወይም ሁለቱንም መቀበል sion,radio, or internet
yookiin fudhachuuf mirga dan- broadcasting;
ወይም ለመቀበል የሚያስችል
deessisu qabaachuu;
(c) Mirga abbummaa waa-uumuu, መብት ማግኘት፤ (c) The use of, or the right
mallattoo daldalaa, dizaayinii (ሐ) ማንኛውንም የፈጠራ ባለቤትነት to use any patent, in-
yookiin moodeela, plaanii, foor- መብት፣ ፈጠራ፣የንግድ ምልክት፣ vention, trade mark,
mulaa yookiin adeemsa iccitii ንድፍ ወይም ሞዴል፣ ፕላን፣ design or model, plan,
yookiin qabeenya biroo kana የሚስጥር ቀመር ወይም ሂደት secret formula or pro-
fakkaatu kamiyyuu yookiin
mirga fayyadamuu yookiin mir- ወይም ሌላ ተመሳሳይ ሀብት ወይም cess, or other like as-
ga fayyadamuu qabaachuu; መብት መጠቀም ወይም set or right;
የመጠቀም መብት ማግኘት፤
Labsii Lak. 202/2009 Fuula 6 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ 6 Proclamation No. 202/2017 Page 6
(d) Meeshaa industirii, dalada- (መ) ማንኛውንም ኢንዱስትሪያዊ፣ (d) The use of, or the right to
laa yookiin saayinsaawaa የንግድ ወይም ሳይንሳዊ መሣሪያ use any industrial, com-
kamiyyuu fayyadamuu mercial, or scientific equip-
መጠቀም ወይም ለመጠቀም
yookiin fayyadamuuf mirga ment;
argachuu; መብት ማግኘት፤ (e) The use of, or the right to
(e) Ragaa muuxxanoo industi- (ሠ) ማንኛውንም ኢንዱስትሪያዊ፣የንግድ use any information con-
rii, daladalaa yookiin saay- ወይም ሳይንሳዊ ተሞክሮ cerning industrial,
insaawaa kamiyyuu ilaal- commercial, or scientific
የሚመለከት መረጃ መጠቀም
latu fayyadamuu yookiin experience;
fayyadamuuf mirga arga- ወይም የመጠቀም መብት ማግኘት፤ (f) The supply of assistance
chuu; (ረ) በዚህ አንቀጽ ንዑስ አንቀጽ !2 that is an ocillary and sub-
(f) Qabeenyawwan yookiin mir- ከፊደል ተራ (ሀ-ሠ) የተዘረዘሩትን sidiary to, and is furnished
goota keewwata kana keew- as a means of enabling the
wata xiqqaa 22 (a-e) jalatti ሀብቶች ወይም መብቶች መጠቀም
application or enjoyment
tarreeffaman fayyadamuun እንዲቻል በተጨማሪነትና of asset or a right referred
akka danda’amuuf deeggarsa በተቀጽላነት የሚሰጥ ድጋፍ፤ to in paragraphs (a) - (e)
dabalataan kennamu. !3) "የግብር ዓመት" ማለት፡- of this sub-article;
23) “Bara gibiraa” jechuun: 23) “Tax year” means:
(a) Kaaffalaa gibiraa dhuunfaad- (ሀ) ለግለሰብ ሲሆን፣ ባለሥልጣኑ
(a) For an individual, the one
haaf yoo ta’e, Abbaan Taayiti- በጽሁፍ ማስታወቂያ ፈቃድ year period from 1st Ham-
chaa beeksisa barreeffamaan ካልሰጠ እና በጽሁፍ ማስታወቂያው le to30tSene, unless the
heeyyama yoo kennuu baa- የተወሰኑትን ቅድመ-ሁኔታ Authority has granted per-
tee fi haal dureewaan beek- mission,bynotice inwriting
sisa bareeffamichaan mur- ዎች በማሟላት ግለሰቡ የራሱን
and subjectto such condi-
taa’an guutuudhaan namni የሂሳብ ዓመት ካልተጠቀመ tions asmay be specified by
dhuunfaa sun bara herregaa በስተቀር፣ ከሐምሌ 1 ቀን እስከ ሰኔ the Authority in the notice,
mataa isaa yoo fayyadame V ቀን ያለው የአንድ ዓመት ጊዜ for the individual to use its
malee, Adoolessa 1 irraa accounting year as the indi-
hanga Waxabajjii 30 tti kan ነው፤
vidual’s tax year;
jiru yeroo waggaa tokkooti; (ለ) ለድርጅት ሲሆን የድርጅቱ የሂሳብ (b) For a body, the accounting
(b) Dhaabbataaf yoo ta’u, bara ዓመት፤ወይም year of the body; or
herregaa dhaabbatichaa; (c) A transitional accounting
(ሐ) በዚህ አዋጅ አንቀጽ !9 የተወሰነው
yookiin year as determined under
(c) Bara herregaa ce’umsaa Lab- የመሸጋ ገሪያ የሂሳብ ዓመት ነው፤
Article 29 of this Proclama-
sii kana keewwata 29 jalatti !4) "ግብር ከፋይ" ማለት በዚህ አዋጅ tion;
murtaa’e dha. መሠረት ግብር የመክፈል ግዴታ 24) “Taxpayer” means a person li-
24) “Kaffalaa Gibiraa” jechuun ak- able for tax under this Procla-
የተጣለበት ሰው ነው
kaataa Labsii kanaatiin nama mation;
dirqamni gibira kaffaluu irratti !5) "የቴክኒክ ክ ፍ ያ " ማ ለ ት 25) “Technical fee” means a fee
buufame dha. ለቴክኒካዊ፣ሙያዊ፣ ወይም ለማማከር for technical, professional,or
25) “Kaffaltii Tekinikaa” jechuun አገልግሎት የሚከፈል ክፍ ያ ሲሆን፣ consultancy services, includ-
kaffaltii tajaajila teekinikaa, ing a fee for the provision of
ogummaa ykn gorsaaf kaffala- የቴክኒክ ወይም ሌሎች ባለሙያ
services of technical or other
mu yoo ta’u, ogeessota tekinikaa ዎችን ለመጠቀም የሚከፈል ክፍያን personnel;
yookiin kan biroo fayyadamuuf ይጨምራል፤ 26) “Trading stock” includes:
kaffaltii kaffalamu ni dabalata. (a) Any thing produced, man-
!6) "የንግድ ዕቃ" የሚከተሉትንም
26) “Meeshaa daldalaa” kanneen ar- ufactured,purchased,or
maan gadii ni dabalata: ይጨምራል፡-
other wise acquired for
(a) Meeshaa oomishame, hojj- (ሀ) ማንኛውም የተመረተ፣ manufacture, sale, or ex-
etame, bitame yookiin oom- የተፈበረከ፣የተገዛ ወይም ለማምረት፣ change;
ishaaf, gurgurtaaf yookiin (b) Any raw materials or con-
ለመሸጥ ወይም ለመ ለወጥ
jijjiirraaf haala kamiiniyyuu sumables used in a produc-
argame; በማናቸው ምሁኔታ የተገኘ ዕቃ፤
tion or manufacturing pro-
(b) Adeemsa oomishuu yookiin (ለ) በማምረት ወይም በመፈብረክ ሂደት cess; or
hojjechuu keessatti kan ho- ውስጥ ጥቅም ላይ የሚውል (c) Livestock, but not includ-
jiirra oolu meeshaa dheedhii ing animals used as beasts
ማንኛውም ጥሬ ዕቃ ወይም አላቂ
yookiin dhumataa kamiyuu; of burden or working
yookiin ዕቃ፤ ወይም
beasts;
(c) Beeyilada fe’umsaaf yookiin (ሐ) ለጭነት ወ ይ ም ለ ሥ ራ
hojiidhaaf tajaajilan osoo hin የሚያገለግሉ እንስሳትን ሳይጨምር
dabalatiin beellada biroo ka-
miyyuu. ማንኛውም እንሰሳ፤
Labsii Lak. 202/2009 Fuula 7 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ 7 Proclamation No. 202/2017 Page 7
27) “Abbumma muummee” jechu- !7) "ዋና ባለቤትነት" ማለት በድርጅት 27) “Underlying ownership”, in re-
un karaa kallaattii fi alkallat- lation to a body,means a mem-
ውስጥ በቀጥታ ወይም በተዘዋዋሪ
tiitiin dhaabbata tokko keessatti
መንገድ ግንኙነት ባለው ድርጅት ወይም bership interest in the body
dhaabbata yookiin dhaabbilee
quunnamtii qabuun yookiin ድርጅቶች ወይም በግለሰቦች አማካኝነት
held directly, or indirectly
karaa namoota dhuunfaatiin through an interposed body
ወይም በግለሰብ ባለቤትነት ሥር ባልሆነ
yookiin karaa dhaabbata ab- or bodies, by an individual
bummaadhaan namoota dhu- ተቋም አማካኝነት የተያዘ የባለቤትነት
or by an entity not ultimately
unfaa jala hin taaneen faayidaa ጥቅም ነው፤ owned by individuals;
abbummaa qabame dha.
28) “Gibira hir’isee galii taasisuuf
!8) "ግብር ቀንሶ ገቢ የማድረግ ኃላፊነት 28) “Withholding agent” means a
nama itti gaafatamummaan የተጣለበት ሰው" ማለት ከሚከፍለው person liable to withhold tax
itti kenname” jechuun kaffal- ክፍያ ላይ በዚህ አዋጅ መሠረት ግብር under this Proclamation from a
tii raawwatamu irraa bu’uura payment made by the person.
ቀንሶ የማስቀረት ኃላፊነት ያለበት ሰው
Labsii kanaatiin gibira hir’isee
ነው፣ 29) “Withholding income” means
hambisuudhaaf nama itti gaafa-
tamummaa qabu dha. !9) "ግብር ተቀናሽ የሚደረግበት ገቢ" ማለት
income from which tax is re-
29) “Galii gibirri irraa hir’ifamu” quired to be withheld under
በዚህ አዋጅ መሠረት ግብር ተቀንሶ
jechuun bu’uura Labsii kanaati- Part Ten of this Proclamation.
in galii gibirri irraa hir’ifamee የሚያ ዝበት ገቢ ማለት ነው፡፡
30) “Region” means Oromiya re-
qabamu jechuudha. V) "ክልል" ማለት የኦሮሚያ ክልላዊ gional state.
30) “Naannoo” jechuun Naannoo
Oromiyaa ti.
መንግሰት ነው፡፡ 31) Aterm used in this Proclama-
31) Jechi Labsii Bulchiinsa Taak- V1) በታክስ አስተዳደር አዋጅ ትርጉም tionthat isdefined in the Tax
sii keessatti hiikni itti kenname የተሰጠው ቃል በዚህ አዋጅ ውስጥ Administration Proclamation
Labsii kana keessatti hojjiira kan shall have the meaning in the
ጥቅም ላይ የዋለ እንደሆነ ለዚህ
oolu yoo ta’ee fi labsii kanaan
አዋጅ የተለየ ትርጉም ካልተሰጠው Tax Administration Procla-
hiikni kan itti hin kennamne
yoo ta’e hiika Labsii Bulchiinsa በስተቀር በታክስ አስተዳደር አዋጁ
mation unless defined other-
Taaksii keessatti kennameef ni wise in this Proclamation.
የተሰጠው ትርጉም ይኖረዋል፡፡
qabaata.
3. Gender description
3. Ibsa Koornayaa 3. የጾታ አገላለጽ Provision of this proclamation
Labsii kana keessatti koornayaa
dhiiraatiin kan ibsame dubartiis
በዚህ አዋጅ ¬eØ ማንኛውም set out in a masculine gender
ni dabalata. በወንድ ጾታ የተገለጸው ጾታ ሴትንም shall also apply to the femi-
ይጨምራል፡፡ nine gender.
4. Daangaa Raawwatiinsaa
Labsiin kun, akkaataa Heera
የተፈጻሚነት ወሰን 4. Scope of application
Mootummaa Rippaabiliika 4.
Dimokiraatawaa Federaalawaa ይህ አዋጅ በኢትዮጵያ ፌዴራላዊ
This proclamation shall en-
Itiyoophiyaa keewwata 96 tiin ter into force on any return
ዲሞክራሲያዊ ሪፑብሊክ ህገ መንግስት
aangoo gibiraa Mootummaa Fed- received from the region by
eraalaatiif adda bahee kennamee አንቀጽ (6 መሰረት ለፌደራል መንግስት
taxpayers with the exception
fi gibira galii qonnaan bultoota ተለይቶ ከተሰጠው የግብር ሥልጣን እና of agricultural income tax of
dhuunfaatiin alatti kaffaltoota
gibiraa galii kamiyyuu Naanni-
በግል ከሚያርሱ ገበሬዎች ላይ ከሚጣል private farmers and the fed-
cha keessaa argatan hunda irratti የገቢ ግብር በስተቀር ግብር ከፋዮች eral power of taxation under
raawwatiinsa ni qabaata. ከክልሉ በሚያገኙት ማናቸውም ገቢ federal government constitu-
ላይ ተፈጻሚነት ይሆናል፡፡ tion article 96.
5. Sadarkaa Kaffaltoota Gibiraa
1) Raawwii Labsii kanaatiif
sadarkaaleen kaffaltoota gibiraa 5. የግብር ከፋይ ደረጃዎች
5. Categories of Taxpayer
armaan gadii ni jiraatu. 1) For the purposes of this Proc-
1) ለዚህ አዋጅ አፈፃፀም ሲባል የሚከተሉት
(a) Kaffalaa gibiraa sadarkaa “A”: lamation there shall be the fol-
(i) Dhaabbata; yookiin የግብር ከፋይ ደረጃዎች ይኖራሉ፡-
lowing categories of taxpayers:
(ii) Nama galiin waliigalaa wag- (ሀ) የደረጃ "ሀ" ግብር ከፋይ፣ (a) Category “A” taxpayer being
gaa isaa qarshii 1,000,000.00
yookiin kanaa ol ta’e kami-
(1) ድርጅት፣ ወይም (1) A body ; or
yyuu, (2) ጠቅላላ ዓመታዊ ገቢው ብር 1 ሚሊዮን (2) Any other person having
(አንድ ሚሊዮን ብር) ወይም ከዚህ an annual gross income of
በላይ የሆነ ማንኛውም ሌላ ሰው፣ Birr 1,000,000 or more;
Labsii Lak. 202/2009 Fuula 8 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ 8 Proclamation No. 202/2017 Page 8
(b) Kaffala gibiraa sadarkaa “B” (ለ) የደረጃ "ለ" ግብር ከፋይ የሚባለው (b) Category ‘B’ taxpayer be-
kan jedhamu dhaabbata osoo ድርጅትን ሳይጨምር ዓመታዊ ing a person, other than
hin dabalatiin, kaffalaa gibi- a body, having an annual
ጠቅላላ ገቢው ከብር 5 መቶ
raa galiin waliigalaa waggaa
isaa qarshii 500,000.00 ol ሺ (አምስት መቶ ሺ ብር) በላይ gross income more than
ta’ee fi 1,000,000.00 gadi ta’e; የሆነ፤እና ከብር 1 ሚሊዮን (አንድ Birr 500,000 or but less
(c) Kaffallaa gibiraa sadarkaa ሚሊዮን ብር) የሚያንስ ነው than 1,000,000;
“C” kan jedhamu, dhaabba- (c) Category ‘C’ taxpayer be-
(ሐ) ደረጃ "ሐ" ግብር ከፋይ
ta osoo hin dabalatiin, nama ing a person other than
galiin waliigalaa waggaa isaa የሚባለው ድርጅትን ሳይጨምር
hanga qarshii 500,000.00 kan ዓመታዊ ጠቅላላ ገቢው እስከ ብር
a body,having an annu-
ta’e dha. 5 መቶ ሺ (አምስት መቶ ሺ ብር)
al gross income of less or
2) Abbaan Taayitichaa galii kaffa- equal to Birr.500,000
የሚያገኝ ሰው ነው፡፡
laan gibiraa beeksisu yookiin 2) The Authority may, on the
ragaa dabalataa argamu bu’uura 2) የታክስ ባለሥልጣኑ ታክስ ከፋዩ
basis of tax declarations filed
godhachuun bara gibiraa sanaaf የሚያሳውቀውን ግብር ወይም
sadarkaan kaffalaa gibiraa tokko by a taxpayer or any other
የሚያገኘውን ሌላ መረጃ መሠረት
kan jijjiirame ta’uu fi dhiisuu ni information available to the
በማድረግ ለግብር ዓመቱ የግብር ከፋዩ
murteessa. Authority, determine wheth-
3) Manni Maree Bulchiinsaa ak- ደረጃ የተለወጠ መሆን አለመሆኑን
er the taxpayer’s category has
kaataa keewwata kana keewwa- ይወስናል፡፡ changed for a tax year.
ta xiqqaa 1 tiin sadarkaa kaffalaa 3) የመስተዳድር ምክር ቤት በዚህ አንቀጽ
gibiraa “A”, “B” fi “C” jedhee ra- 3) The coucil shall after ascer-
ንዑስ አንቀጽ (1) የተመለከተውንና taining by economic analy-
maduuf kan dandeessisu hanga
galii waliigalaa waggaa qoran- ግብር ከፋዮችን የደረጃ "ሀ"፣ የደረጃ "ለ" sis,change at least within five
noo dinagdee Biiroon Maal- ወይም የደረጃ "ሐ" ግብር ከፋይ ብሎ years the annual gross income
laqaa fi Walta’iinsa Diinagdee ለመመደብ የሚያስችለውን ዓመታዊ thresholds in sub-Article (1)
gaggeessu irratti hundaa’uun
yoo xiqqaate waggaa shan kees- ጠቅላላ የገቢ መጠን በኢኮኖሚ ጥናት of this Article for the classifi-
satti jijjiiruu ni danda’a. ላይ የገንዘብና ኢኮኖሚ ትብብር ቢሮ cation of a taxpayer as a cat-
በሚያካሄደው ላይ በመመስረት ቢያንስ egory ‘A’ taxpayer category
6. Dhaabbata Dhaabbiidhaan በአምስት ዓመት ጊዜ ውስጥ ማሻሻል “B” taxpayer or category “C”
Hojjetu taxpayer.
አለበት፡
1) Keewwata kana keewwan-
ni xiqqaa 2, 3, 4 fi 5 jalatti kan
tumaman akkuma jirutti ta’ee, 6. በቋሚነት የሚሠራ ድርጅት 6. Permanent Establishment
“dhaabbata dhaabbiidhaan 1) የዚህ አንቀጽ ንዑስ አንቀጽ 2፤3፤4 1) Subject to the provisions of
hojjetu” kan jedhamu namni sub-articles (2),(3),(4) and(5)
እና 5 ድንጋጌዎች እንደተጠበቁ
kamiyyuu hojii daldalaa isaa of this Article, a permanent
hunda yookiin gartokkee bakka ሆነው፣"በቋሚነት የሚሠራ ድርጅት"
dhaabbiidhaan itti gaggeessuu የሚባለው ማናቸውም ሰው የንግድ
establishment is a fixed place
jechuudha. ሥራውን በሙሉ ወይም በከፊል
of business through which the
2) Kanneen armaan gaditti tar- business of aperson is wholly
የሚያከናውንበት ቋሚ የንግድ ሥራ
reeffaman dhaabbiilee dhaab- or partly conducted.
biidhaan hojjetan jedhamanii ቦታ ነው፡፡
2) The following are specifically
fudhatamu: 2) ከዚህ በታች የተዘረዘሩት በቋሚነት
(a) Waajjira hojiin bu’uuraa isaa treatedas a permanent estab-
የሚሠራ ድርጅት ተደርገው ይወሰዳሉ፡-
dhaabbaticha walquunnam- lishment:
(ሀ) ዋነኛ ተግባሩ የድርጅቱ አገናኝ
siisuu ta’e malee, biiroo, war- (a) A place of manage-
shaa, mana kuusaa yookiin ሆኖ ከሚያገለግለው ጽሕፈት
ment,branch, office,fac-
workishooppii bakka hojiin ቤት በስተቀር የአስተዳደር ሥራ tory,warehouse, or work-
bulchiinsaa itti raawwatu; የሚከናወንበት ቦታ፣ ቢሮ፣ፋብሪካ፣
(b) Bakka oomisha albuudaa, shop,but does not include
መጋዘን ወይም ወርክሾፕ፤ an office that has represen-
boolla boba’aa yookiin gaa-
zii, oomisha cirracha ijaarsaa (ለ) የማዕድን ማምረቻ ሥፍራ፣የነዳጅ tation of the person’s busi-
yookiin bakka barbaachaa ወይም የጋዝ ጉድጓድ፣የግንባታ ness as its sole activity;
yookiin hojiin oomishaa qa- ጠጠር ማምረቻ፣ ወይም ሌላ (b) A mine site, oil or gas
beenya uumamaa biroo ka-
miyyuu itti raawwatamu; ማናቸውም የተፈጥሮ ሀብት well,quarry, or other place
ፍለጋ፣ወይም ማምረት ሥራ of exploration for, or ex-
የሚከናወንበት ቦታ፤ traction of, natural re-
sources;
Labsii Lak. 202/2009 Fuula 9 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ 9 Proclamation No. 202/2017 Page 9
(c) Projektii tokko yookiin pro- (ሐ) ለአንድ ወይም ለተያያዙ ፕሮጀክቶች (c) The furnishing of services,
jektoota walitti hidhamiin- including consultancy ser-
በአንድ ዓመት ጊዜ ውስጥ ከ )W3
sa qaban yeroo guyyaa 183 vices, by a person, includ-
(guyyaa dhibba tokkoo fi sad- (አንድ መቶ ሰማንያ ሦስት) ቀናት
ing through employees or
deettamii sadii) oli ta’eef qax- በላይ ለሆነ ጊዜ ተቀጣሪዎችን ወይም other personnel engaged
aramtoota yookiin hojjetoota ሌሎች ሠራተኞችን በመመደብ by the person for such pur-
biroo ramaduudhaan tajaajila pose, but only when activi-
የምክር አገልግሎትን ጨምሮ
gorsaa dabalatee tajaajilli bi- ties of that nature continue
roo kamiiyyuu bakka itti ken- ሌሎች ማናቸውም አገልግሎቶች
for the same or a onnect-
namu dha. የሚሰጡበት ቦታ ed project for a period or
3) Hojii ijaarsichaa, projektich periods aggregating more
3) የግንባታው ሥራ፣ ፕሮጀክቱ ወይም
yookiin sochiin hojichaa guyyaa than183 days in any one-
183 (guyyaa dhibba tokkoo fi የሥራ እንቅስቀሴው ከ)W3 (አንድ መቶ
year period.
saddeettamii sadii) oliif kan turu ሰማንያ ሦስት) ቀናት በላይ የሚቆይ 3) A building site, or a construc-
hanga ta’etti iddoo hojiin ijaarsi እስከሆነ ድረስ የህንፃ ግንባታ ሥራ tion, assembly, or installation
gamoo itti raawwatamu, pirojek- project, or supervisory activ-
የሚከናወንበት ሥፍራ፣ የግንባታ፣
tii ijaarsaa,walitti ijaaruu (assem- ities connected with such site
bly) yookiin pirojektii dhaabuu የመገጣጠም ወይም የተከላ ፕሮጀክት
orproject shall be a permanent
yookiin hojiiwwan to’annoo kan- ወይም ከእነዚህ ጋር የተገናኙ የቁጥጥር establishment only when the
neen waliin walitti dhufeenya site, project, or activities con-
ሥራዎች በቋሚነት የሚሠራ ድርጅት
qaban dhaabbata dhaabiidhaan
ተደር ገው ይወሰዳሉ፡፡ tinue for more than 183 (one
hojjetu godhamee fudhatama.
hundred eighty three days.)
4) Keewwata kana keewwata 4) በዚህ አንቀጽ ንዑስ አንቀጽ 1 እና
4) Despite sub-articles (1) and
xiqqaa 1 fi 2 jalatti kan tuma- 2 የተደነገ ገው ቢኖርም ራሱን ችሎ (2) of this Article, when a per-
me jiraatuyyuu bakka bu’aan of
የሚሠራ ወኪል በመደበኛ የንግድሥራ son, other than an agent of
danda’ee hojjetu adeemsa hojii
independent status acting in
daldalaa idileetiin hojii raawwat- አካሄድ ከሚያከናውነው ተግባር በስተቀር
the ordinary course of busi-
uun ala namni kamiyyuu “bakka ማናቸውም ሰው "ወካይ" ተብሎ ness, acts on behalf of anoth-
buusaa” jedhamee nama waama-
ለሚጠራ ሌላ ሰው ወኪል በመሆን er person(referred to as the
mu biroof bakka bu’aa ta’ee ma-
qaa nama biraatiin kan hojjetu በሌላ ሰው ስም የሚሰራ በሚሆንበት “principal”), the first-men-
yeroo ta’utti bakka bu’aan nama
tioned person shall be a per-
ጊዜ ወኪሉ የወካዩ በቋሚነት የሚሠራ
bakka buuseef dhaabbata dhaa- manent establishment of the
ድርጅት ነው የሚባለው፡- principal if the person:
biidhaan hojjetu kan jedhamu:
(a) Maqaa bakka buusaatiin (ሀ) በወካዩ ስም በቋሚነት ውሎችን (a) Regularly negotiates con-
dhaabiidhaan waliigaltee kan የሚደራደር፤ ወይም tracts on behalf of the prin-
seenu; yookiin cipal;or
(ለ) በወካዩ ስም የንግድ ዕቃዎችን
(b) Maqaa bakka buusaatiin mee- (b) Maintains a stock of goods
shaawwan dabarsuuf kuusee
ለማስረከብ አከማችቶ የሚይዝ ከሆነ from which the person
kan qabu yoo ta’e dha. ነው፡፡ regularly delivers goods on
5) Keewwata kana keessatti “bakka 5) በዚህ አንቀጽ" ራሱን ችሎ የሚሠራ
behalf of the principal.
bu’aa of danda’ee hojjetu” jechu- 5) In this Article, “agent of in-
ወኪል" ማለት በሚወክለው ሰው
un to’annoo nama bakka isa buu- dependent status” means a
see jala osoo hin ta’iin of danda’ee ቁጥጥር ስር ሳይሆን ራሱን ችሎ broker,general commission
kan hojjetu faddaalaa, bakka የሚሠራ ደላላ፣ የኮሚሽን ወኪል agent,or other agent acting
bu’aa komiishinii yookiin bakka ወይም ሌላ ወኪል ሲሆን፣የንግድ ወይም
independently of the person
bu’aa biroo yoo ta’u, namoota that they represent, but does
የፋይናንስ ግንኙነታቸው ራሳቸውን not include a person who acts
of danda’anii quunnamtii dalda-
laa yookiin faayinaansii isaanii ችለው ከሚሠሩ ሰዎች የተለየ የሆነውን solely or principally for anoth-
hojjetan irraa adda kan ta’e dhu- በብቸኝነት ወይም በዋነኛነት ለአንድ er person if their commercial
unfaadhaan yookiin muum- and financial relations differ
ሰው ወኪል በመሆን የሚሠሩትን
meedhaan bakka bu’aa nama from those that would have
አይጨምርም፡፡ been made between indepen-
tokkoo ta’uudhaan hojjetan hin
dabalatu. dent person.
Labsii Lak. 202/2009 Fuula 10 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ 0 Proclamation No. 202/2017 Page 10
7. Jiraataa 7. ነዋሪነት 7. Residence
1) Kanneen armaan gadii jiraattota 1) የሚከተሉት የክልሉ ነዋሪዎች 1) The following are residents of
Naannichaa ti: the region :
ናቸው፡-
(a) Nama dhuunfaa jiraataa ta’e; (a) a resident individual;
(b) Dhaabbata jiraataa ta’e; (ሀ) ነዋሪ የሆነ ግለሰብ፤
(b) a resident body;
(c) Manneen hojii fi Dhaabbilee (ለ) ነዋሪ የሆነ ድርጅት፤
(c) the Regional Government
Misoomaa Mootummaa (ሐ) የክልል የልማት ድርጅት እና offices and the State enter-
Naannichaa;
2) Keewwata kana keewwata የመንግሥት መስሪያ ቤቶች፤ prieses of the region
xiqqaa 3 fi 4 jalatti kan tumame 2) የዚህ አንቀጽ ንዑስ አንቀጽ(3) እና (4) 2) Subject to sub-Articles (3)
akkuma eegametti ta’ee, namni እን ደተጠበቁ ሆነው፤ አንድ ግለሰብ
and (4) of this Article, a resi-
dhuunfaa tokko jiraataa Naan- dent Individual is an individ-
በክልሉ ነዋሪ ነው የሚባለው፡-
nichaati kan jedhamu: ual who:
(ሀ) በክልሉ ውስጥ ቋሚ የመኖሪያ (a) Has a domicile in the re-
(a) Naannicha keessatti teessoo
jireenyaa dhaabbataa kan አድራሻ ያለው፤ gion ;
qabu; (ለ) በክልሉ ውስጥ በአንድ ዓመት (b) Is present in the region,-
(b) Naannicha keessa yeroo ጊዜ ውስጥ ሳያቋርጥ ወይም continuously or intermit-
waggaa tokkoo keessatti tently,for more than 183
በመመላለስ ከ)'3 (አንድ
guyyaa 183 (dhibba tokkoo days in a one-year period.
fi saddeettamii sadii) ol osoo መቶ ሰማንያ ሶስት) ቀናት በላይ
3) An individual who is a res-
addaan hin kukkutiin yooki- የኖረ ግለሰብ፤ ident individual under
in deddeebi’uudhaan nama 3) በዚህ አንቀጽ ንዑስ አንቀጽ (2) sub-article of this Article for
jiraate.
መሠረት "የተያዘው የግብር ዓመት" a tax year (referred to as the
3) Akkaataa keewwata kana keew-
“currenttax year”), but who
wata xiqqaa 2 tiin “bara gibiraa ተብሎ ለሚጠቀሰው ለአንድ የግብር
qabame” jedhamee kan caqafa-
was not a resident individu-
ዓመት ነዋሪ የሆነ ግለሰብ ባለፈው
meef namni dhuunfaa bara gibi- al for the preceding tax year
የግብር ዓመት ነዋሪ ያልሆነ እንደሆነ shall be treated as a resident
raa tokkoof jiraata ta’e bara gibi-
raa darbeef jiraata kan hin taane በተያዘው የግብር ዓመት እንደ ነዋሪ individual in the current tax
yoo ta’e bara gibiraa qabameef ሆኖ የሚቆጠረው ለመጀመሪያ ጊዜ year only for the period com-
akka jiraataatti kan lakkaa’amu ኢትዮጵያ ውስጥ መኖር ከጀመረበት mencing on the day on which
guyyaa jalqabaaf Naannicha the individual was first pres-
ቀን አንስቶ ነው፡፡
keessa jiraachuu jalqabe irraa ent intheregion .
eegaleeti. 4) አንድ ግለሰብ በዚህ አንቀጽ ንዑስ
4) An individual who is a resi-
4) Namni dhuunfaa tokko bu’uu- አንቀጽ(2) መሠረት በተያዘው dent individual under sub-ar-
ra keewwata kana keewwata የግብር ዓመት ነዋሪ ሆኖ፤ ነገር ticle of this Article for the
xiqqaa 2 tiin bara gibiraa qa- current tax year but who is
ግን በሚቀጥለው የግብር ዓመት ነዋሪ
bameef jiraataa ta’ee, garuu bara not aresident individual for
gibiraa itti aanutti jiraataa kan ያልሆነ እንደሆነ፤ በተያዘው የግብር
the following tax year shall
hin taane yoo ta’e, bara gibiraa ዓመት እንደ ነዋሪ ሆኖ የሚቆጠረው
be treated as a resident indi-
qabametti akka jiraataa ta’etti ግለሰቡ ለመጨረሻ ጊዜ በክልሉ vidual in the current taxyear
kan lakkaa’amu namni dhu-
unfaan kun yeroo dhumaatiif
ውስጥ ከኖረበት ቀን በፊት ላለው ጊዜ only for the period ending
Naannicha keessa guuyyaa ji- ነው፡፡ on the last day on which the
raateen dura yeroo jiruuf ta’a. 5) አንድ ድርጅት በክልሉ ነዋሪ ነው individual waspresent in the
5) Dhaabbanni jiraataa Naan- region .
የሚባለው፡
nichaati kan jedhamu: 5) A resident body is a body
(ሀ) በክልሉ ው ስ ጥ የተቋቋመ
(a) Naannicha keessatti kan that:
hundeeffame yoo ta’e; ወይም የተመሠረተ እንደሆነ፤ (a) Is incorporated or formed
(b) Damee Naannicha keessaa (ለ) ወሳኝ የሆነ አመራር የሚያካሂድበት in the region; or
kan qabu yookiin qaama ሥፍራ በኢትዮጵያ ውስጥ ያለው (b) Has its branches or has its
gaggeessaa murtii jijjiirama place of effective manage-
እንደሆነ፤ነው፡፡
hordofsiisu kennuu danda’u ment in the region.
Naannicha keessaa kan qabu
yoo ta’e dha.
Labsii Lak. 202/2009 Fuula 11 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ 01 Proclamation No. 202/2017 Page 11
6) Kubbaaniyaan Naannicha 6) በክልሉ ነዋሪ የሆነ ኩባንያ በክልሉ ነዋሪ 6) A resident company is a com-
keessatti jiraataa ta’e dhaabba- የሆነ ድርጅት ነው፡፡ pany that is a resident body.
ta Naannicha keessatti jiraataa
ta’ee dha. 8. Source of Income
8. የገቢ ምንጭ
1) Employment income derived
8. Madda Galii 1) አንድ ተቀጣሪ ከመቀጠር የሚያገኘው
by an employee shall be Re-
1) Qaxaramaan tokko galiin inni ገቢ ከክልሉ የመነጨ ነው የሚባለው፡
qaxaramuu irraa argate maddi gional source income to the
ክፍያው የሚፈጸምበት ሥፍራ extent that it is derived in re-
isaa Naannicha keessa kan jed-
hamu bakki kaffaltiin itti raaw- ግምት ውስጥ ሳይገባ በክልሉ ውስጥ spect of employmentexercised
watamu ilaalcha keessa osoo hin ከሚከናወን የቅጥር አገልግሎት የተገኘ in the region,wherever paid
galiin tajaajila qaxarrii Naan- ገቢ ነው፡፡ 2) Business income derived by
nicha keessatti raawwatamuun 2) በቋሚነት በሚሠራ ድርጅቱ አማካኝነት a resident of the region shall
galii argame. be Regional source income
ከክልሉ ውጪ የሚያገኘውን ገቢ ሳይጨ
2) Karaa dhaabbata isaa dhaabbiin except to the extent that it
hojjatuutiin galii Naannichaan ምር፤ በክልሉ ነዋሪ የሆነ ሰው በክልሉ
is attributable to a business
ala argatu osoo hin dabalatiin ውስጥ የሚያፈራው የንግድ ሥራ ገቢ
namni jiraataa Naannichaa ta’e conducted by the resident
በክልሉ ውስጥ የተገኘ ገቢ ይሆናል፡፡
galiin hojii daldalaa Naannicha through a permanent estab-
3) በክልሉ ነዋሪ ያልሆነ ሰው የንግድ lishment outside the region .
keessatti horatu galii Naannicha
keessaa argame ta’a. ሥራ ገቢ በክልሉ ውስጥ የተገኘ ነው 3) Business income derived by a
3) Galiin hojii daldalaa nama የሚባለው፡- non-resident shall be Region-
Naannicha keessa jiraataa hin (ሀ) ነዋሪ ያልሆነ ሰው በቋሚነት al source income to the extent
taanee galii Naannicha keessaa that it isattributable to:
በሚሰራ ድርጅት አማካኝነት በክልሉ
argamedha kan jedhamu: (a) a business conducted by
(a) Namni jiraataa hin taane karaa ውስጥ ከሚያካሂደው የንግድ ሥራ
the non-resident through a
dhaabbata dhaabbiin hojjetu- የተገኘ ገቢ ሲሆን፤
utiin hojii daldalaa Naannicha
permanent establishment
(ለ) በኦሮሚያ ውስጥ ነዋሪ ያልሆነው
keessatti raawwatu irraa galii in the region;
ሰው በቋሚነት በሚሰራ ድርጅት
argame yoo ta’u; (b) disposals in the region by
አማካኝነት ከሚያስተላልፋቸው the non-resident of goods
(b) Namni jiraataa Naannichaa
hin taane karaa dhaabbata ዕቃዎች ወይም ሸቀ ጦች ጋር or merchandise of the same
dhaabbiin hojjetuutiin mee- አንድ ዓይነት ወይም ተመሳሳይ or similar kind as those dis-
shaalee yookiin shaqaxoota የሆኑ እቃዎችን ወይም ሸቀጦችን posed by the non resident
gurguru waliin meeshaalee through a permanent estab-
በኦሮሚያ ውስጥ በማስተላለፍ
yookiin shaqaxoota gosa lishment in the region ; or
tokko ta’an yookiin walfak- የሚያገኘ ው ገቢ፤
(c) any other business activity
katan Naannicha keessatti (ሐ) በክልሉ ውስጥ ነዋሪ ያልሆነው ሰው
gurguruun galii argatu; conducted by the non-res-
በቋሚነት የሚሰራ ድርጅት ከሚያከ
(c) Namni jiraataa Naannichaa ident in the region of the
ናውናቸው ማናቸውም የንግድ
hin taane karaa dhaabbata same or similar kind as that
dhaabbiin hojjetuutiin hojii ሥራዎች ጋር አንድ ዓይነት ወይም conducted by the non-resi-
daldalaa raawwatu kamiyyuu ተመሳሳይ የሆኑ ሌሎች የንግድ dent through a permanent
waliin sochii hojii daldalaa bi- ሥራ እንቅስቃሴዎችን ኦሮሚያ establishment in the region.
roo gosa tokko ta’e yookiin wal ውስጥ በማከናወን የሚያገኘው ገቢ፤ 4) Despite sub-articles (1), (2),
fakkaatu Naannicha keessatti and (3) of this Article, income
4) በዚህ አንቀጽ ንዑስ አንቀጽ (1)፣(2) እና
raawwachuun galii argatu.
derived by a person shall be
4) Keewwata kana keewwata xiqqaa (3) የተመለከተው ቢኖርም፣የሚከተሉት
1, 2 fi 3 jalatti kan tumaman ji- regional source income if it is:
ገቢዎች በክልሉ ውስጥ የመነጩ ገቢዎች
raataniyyuu galiiwwan armaan (a) a dividend paid to the per-
ናቸው፡-
gaditti tarreeffaman galii Naanni- son by a resident body;
(ሀ) በክልሉ ነዋሪ የሆነ ድርጅት
cha keessa maddani dha: (b) rental income from the
(a) Dhaabbanni jiraataa Naan- ለአንድ ሰው የሚከፍለው የትርፍ lease of
nichaa ta’e kaffaltii gahee ድርሻ፤
bu’aa nama tokkoof kaffalu; (ለ) የሚከተሉትን ሀብቶች በማከራየት
(b) Galii qabeenyaawwan ar-
የሚገኝ ገቢ፡
maan gaditti tarreeffaman
kireessun argamu:
Labsii Lak. 202/2009 Fuula 12 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ 02 Proclamation No. 202/2017 Page 12
(i) Qabeenya hin sochoone (i) በክልሉ ውስጥ የሚገኝ (i) immovable asset located
Naannicha keessatti argamu; የማይንቀሳቀስ ሀብት፤ወይም in the region; or
yookiin (ii) movable asset located in
(ii) በአንቀጽ $5 መሠረት ግብር
(ii) Bu’uura Labsii kana keewwa- the region subject to tax
ta 55 tiin qabeenya socho’u የሚከፈልበትበኢትዮጵያ ውስጥ
under Article 55 of this
Naannicha keessaatti argamu የሚገኝ የሚንቀሳቀስ ሀብት፤ Proclamation;
gibirri itti kaffalamu. (ሐ) የሚከተሉትን ሀብቶች በማስተላለፍ (c) a gain arising from the
(c) Galii qabeenyawwan armaan disposal of the follow-
የሚገኝ ገቢ፡
gaditti tarreeffaman dabar-
(i) በክልሉ ውስጥ የሚገኝ የማይንቀሳቀ ing:
suudhaan argamu:
(i) immovable asset located
(i) Qabeenya hin sochoone ስ ሀብት፤
Naannicha keessatti argamu;
in the region;
(ii) ከ $% በላይ በሚሆነው በሀብቱ ዋጋ
(ii) Faayidaan gatii qabeenya (ii) a membership inter-
irra jiru % 50 ol ta’uun karaa
ላይ ያለው ጥቅም በቀጥታ ወይም est in a body, if more
kallatti yookiin alkallattin በተዘዋዋሪ መንገድ በአንድ ወይም than 50%of the value of
dhaabbata tokko yookiin ከአንድ በላይ በሆኑ የተዛመዱ the interest is derived,
tokkoo ol ta’anii quunnam- ድርጅቶች የተያዘ በሚሆን በት ጊዜ
directly or indirectly
tii qabaniin qabame yom- through one or more in-
በኢትዮጵያ ውስጥ በሚገኝ የማይን
muu qabeenya hin sochoone terposed bodies, from
Naannicha keessatti argamu ቀሳቀስ ሀብት ላይ ያለ ጥቅም immovable asset located
irraa faayidaa argamu; (iii) በኢትዮጵያ ነዋሪ የሆነ ኩባንያ in the region ;
(iii) Aksiyoona yookiin boondii ያወጣው አክሲዮን ወይም ቦንድ፤ (iii) shares in, or bonds is-
Kubaaniyaan jiraataa Naan- sued by, a resident com-
(መ) በክልሉ ውስጥ የሚገኝ መድን
nichaa ta’e dhiyeesse; pany;
(d) Inshuuraansiin Naannicha ለተገባለት አደጋ(ስጋት) የሚከፈል
(d) an insurance premium
keessatti argamu waadaa balaaf የመድን አረቦን
relating to the insurance
galeef araboonii kaffalamu; (ሠ) በክልሉ ውስጥ ከሚከናወን የመዝናኛ of a risk in the region;
(e) Sochii ispoortii yookiin
bashannanaa Naannicha
ወይም ስፖርታዊ እንቅስቃሴ (e) income from a perfor-
keessatti gaggeeffamuun galii የሚገኝ ገቢ mance or sporting event
argamu; (ረ) በዚህ አዋጅ መሠረት
taking place in the re-
(f) Bu’uura Labsii kanaatiin gion;
ግብር የሚከፈልበትን
gibirri kan itti kaffalamu, (f ) interest, a royalty, man-
ወለድ፣ሮያሊቲ፣የሥራ agement fee, technical
dhala, rooyaalitii, kaffaltii
hojii gaggeessummaa yooki- አመራር ክፍያ ወይም የቴክኒክ fee, or other income
in kaffaltii tajaajila teekinikaa አገልግሎት ክፍያ በሚ መለከት፡- subject to tax under this
ilaalchisee; (i) በክልሉ ነዋሪ የሆነው ሰው በቋሚነት Proclamation:
(i) Namni jiraataa Naannichaa (i) paid to the person by a
በሚሠራ ድርጅት አማካይነት ውጭ
ta’e karaa dhaabbata dhaab- residentof the region,
biidhaan hojjetu hojii dal- ሀገር ለሚያካሂደው የንግድ ሥራ
other than as an expen-
dalaa biyya alaatti gaggees- ያወጣውን ወጪ ሳይጨምር፣ diture of a business con-
suuf baasii inni baase osoo በክልሉ ነዋሪ ለሆነ ሰው ducted by the resident
hin dabalatiin nama jiraataa
የሚፈፅመው ክፍያ፤ through a permanent es-
Naannichaa ta’eef kaffaltii
tablishment outside the
raawwatu (ii) በክልሉ ነዋሪ ያልሆነ ሰው በክልሉ
(ii) Namni jiraataa Naannichaa
region ; or
ውስጥ ባለው በቋሚነት የሚሠራ
hin taane karaa dhaabbata (ii) paid to the person by a
ድርጅት አማካኝነት በክልሉ non- resident as an ex-
dhaabbiidhaan Naannicha
keessatti hojjetuutiin hojii ውስጥ ለሚያካሂደው የንግድ ሥራ penditure of a business
daldalaa Naannicha keessatti የሚፈፅመው ክፍያ፤ conducted by the non
raawwatuuf kaffaltii kaffalu. resident through a per-
manent establishment in
the region.
Labsii Lak. 202/2009 Fuula 13 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ 03 Proclamation No. 202/2017 Page 13
9. Gabateewwan Galii 9. የገቢ ሠንጠረዦች 9. Schedules of Income
1) Gibirri galii Labsii kanaan tu- 1) በዚህ አዋጅ የተደነገገውየገቢ ግብር 1) The Proclamation provides
mame akkaataa gabateewwan for the taxation of income in
በሚከተሉት ሠንጠረዦች መሠረት
armaan gadiitiin ni kaffalma: accordance with the following
ይከፈላል፡- schedules:
(a) Gabatee “A”, galii qaxaramuu
irraa argamu; (ሀ) ሠንጠረዥ "ሀ" ከመቀጠር የሚገኝ (a) Schedule ‘A’,income from
(b) Gabatee “B”, galii kiraa ma- ገቢ፤ employment;
naa irraa argamu; (ለ) ሠንጠረዥ "ለ" ከቤት ኪራይ የሚገኝ (b) Schedule ‘B’, income from
(c) Gabatee “C”, galii hojii dal- rental of buildings;
ገቢ፤
dalaa irraa argamu; (c) Schedule ‘C’, income from
(ሐ) ሠንጠረዥ "ሐ" ከንግድ ሥራ business;
(d) Gabatee “D”, galiiwwan bi-
roo;
የሚገኝ ገቢ (d) Schedule ‘D’, other income;
(e) Gabatee “E”, galiiwwan gibi- (መ) ሠንጠረዥ "መ" ሌሎች ገቢዎች፤ (e) Schedule ‘E’, exempt in-
ra galii irraa bilisa ta’an. (ሠ) ሠንጠረዥ "ሠ" ከገቢ ግብር ነፃ come.
2) Subject to Article 60(2) of this
2) Labsii kana keewwata 60 keew- የሆኑ ገቢዎች፤
Proclamation, a taxpayer that
wata xiqqaa 2 jalatti kan tumame 2) የዚህ አዋጅ አንቀጽ %(2) ድንጋጌ derives income from differ-
akkuma jirutti ta’ee, kaffalaan ent sources subject to tax-
እንደተጠበቀ ሆኖ፣ ግብር ከፋዩ
gibiraa bara gibiraatti maddoo- underthe same Schedule for a
በግብር ዓመቱ በ አ ን ድ
ta galii garaa garaa gabatee tok- taxyearshall be taxable under
kicha keessatti kufan irraa galii ሠንጠረዥ ውስጥ ከሚወድቁ ከተለያዩ
the Schedule on the total in-
kan argate yoo ta’e galiiwwan የገቢ ምንጮች ገቢ ያገኘ እንደሆነ ሁሉም come for the year.
hundi walitti ida’amanii gabatee ገቢዎች ተጣምረው በዚያው ሠንጠረዥ
sana jalatti gibira waggaa sanaa ሥር የዓመቱን ግብር ይከፍላል፡፡ 10. Obligation to Pay Income Tax
ni kaffala. Every person deriving income
0. የገቢ ግብር የመክፈል ግዴታ
shall pay income tax in accor-
10. Dirqama Gibira Galii Kaffaluu dance with this Proclamation
Namni galii kamiyyuu argate ማንኛውም ገቢ የሚያገኝ ሰው በዚህ and the TaxAdministration
akkaataa Labsii kanaa fi Labsii አዋጅና በታክስ አስተዳደር አዋጅ Proclamation.
Bulchiinsa Taaksiitiin dirqama መሠረት ግብር የመክፈል ግዴታ
gibira kaffaluu qaba. አለበት፡፡ PART TWO
ክፍልሁለት
SCHEDULE ‘A’ –NCOME FROM
Kutaa Lama EMPLOYMENT
ሠንጠረዥ "ሀ" ከመቀጠር የሚገኝ ገቢ 11. Imposition of Employment
Gabatee “A”, Galii Qaxaramuu Irraa
Argamu 01. ከመቀጠር በሚገኝ ገቢ ላይ ግብር Income Tax
11. Galii Qaxaramuu Irraa Argamu ስለመጣል 1) Without prejudice to Article
Irratti Gibira Buusuu 1) በዚህ አዋጅ በአንቀጽ W የተደነገገው
80 of this Proclamation, Em-
1) Labsii kana keewwata 80 jalat- ployment income tax shall
እንደ ተጠበቀ ሆኖ፣ማናቸውም
ti kan tumame akkuma jirutti be imposed for each calendar
ta’ee, qaxaramaan kamiyyuu
ተቀጣሪ በአንድ ወር ውስጥ ከመቀጠር month or part there of at the
ከሚያገኘው ጠቅላላ የወር ወይም የወሩ rate or rates specified in Arti-
ji’a tokko keessatti qaxaramu-
ከፊል ገቢ ላይ በዚህ አዋጅ አንቀጽ cle 12 of this Proclamation on
un galii waliigalaa ji’a tokkoo an employee who receives em-
yookiin walakkaa ji’aatti argatu 02 በተወሰኑት መጣኔዎች መሠረት
ployment income during the
irratti akkaataa Labsii kana kee- በእያንዳንዱ ወር ግብር ይከፍላል፡፡
month or part thereof.
wwata 12 tiin taarifa murtaa’een 2) በዚህ አንቀጽ ንዑስ አንቀጽ (1) መሠረት 2) The employment income tax
ji’a ji’aan gibira ni kaffala. ከመቀጠር በሚገኝ ወርሀዊ ገቢ ላይ imposed on an employee un-
2) Akkaataa keewwata kana kee- der sub-article (1) of this Ar-
የሚጣ ለው የገቢ ግብር ተቀጣሪው
wwata xiqqaa 1 tiin gali qax- ticle for a month shall be cal-
በአንድ ወር ውስጥ በተቀበለውጠቅላላ
aramuudhaan ji’aan argamu culated by applying the rate
irratti gibirri galii buufamu qax- ወርሃዊ ገቢ ላይ በዚህ አዋጅ አንቀጽ 02
or rates of tax applicable to
aramaan ji’a tokko keessatti galii መሠረት ተፈፃሚ የሚሆነውን መጣኔ the employee under Article
waliigalaa argate irraa akkaataa መሠረት በማድረግ ይሰላል፡፡ 12 of this Proclamation to the
Labsii kana keewwata 12 tiin ta- 3) ተቀጣሪው በመቀጠር የሚገኘውን total employment income re-
arifa raawwatiinsa qabu bu’uura ገቢ ለማግኘት የሚያወጣው ማንኛውም
ceived by the employee for the
godhachuun ni shallagama. month.
ወጪ በተቀናሽ ሊያዝለት አይችልም፡፡
3) Qaxaramaan galii qaxaramuun
argatu argachuuf baasiin inni
baasu kamiyyuu akka hir’ifam-
aatti qabamuufii hin danda’u.
Labsii Lak. 202/2009 Fuula 14 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ 04 Proclamation No. 202/2017 Page 14
4) Raawwii gabatee kanaa fi Labsii 4) ለዚህ ሠንጠረዥና ለዚህ አዋጅ አንቀጽ 3) An employee shall not be al-
kana keewwata 79 tiif jecha ji’oo- &9 አፈፃፀም ሲባል፤ በነሐሴና በጳጉሜ lowed a deduction for any ex-
ta Hagayyaa fi Qaammee kaffal- penditure incurred in deriv-
ወራት የሚከፈለው የቅጥር ገቢ ተደምሮ
tiin galii qaxarriin argamu walitti ing employment income.
ida’amee akka miindaa ji’a tok- እንደ የአንድ ወር ደመወዝ ግብር
4) For the purposes of this
kootti gibirri itti kaffalama. ይከፈልበታል፡፡ Schedule and Article 79 of
5) Labsii kana tumaan keewwata 79 5) በአንድ ተቀጣሪ ላይ የዚህ አዋጅ this Proclamation, the em-
keewwata xiqqaa 1 qaxaramaa
አንቀጽ &9(1) ድንጋጌ ተፈፃሚ የተደረገ ployment income attributable
tokko irratti akka raawwatu kan
to the months of Nehassie and
taasifame yoo ta’e, galii qaxara- እንደሆነ በመቀጠር በተገኘው ገቢ ላይ
muun argame irratti gibirri qax- Pagumen shall be aggregated
ተቀጣሪው የከፈለው ታክስ የመጨረሻ
aramaan kaffale isa dhumaa ta’a. and treated as the employ-
ይሆናል፡፡ ቀጣሪው በአንቀጽ W3 ment income of a single calen-
Akkaataa Labsii kana keewwata
83 tiin qaxaraan gibira galii qax- መሠረት ከተቀጣሪው የሚፈለገውን dar month.
aramaa irraa barbaadamu hir’is- የገቢ ግብር ቀንሶ ያስቀረ እንደሆነ ግብሩ 5) If Article 79(1) applies to an
ee kan hambise yoo ta’e gibirri እንደተከፈለ ይቆጠራል፡፡ employee, the employment
akka kaffalametti fudhatama. income tax payable by the em-
ployee shall be a final tax on
12.Taarifa Galii Qaxaramuun Arga- 02. በመቀጠር በሚገኝ ገቢ ላይ ተፈፃሚ
the employment income of the
mu Irratti Raawwatamu የሚሆኑ መጣኔዎች employee and the tax shall be
Galii qaxaramuun argamu irratti gibi- ከመቀጠር በሚገኝ ገቢ ላይ ለሚጣለው ግብር discharged if the employer has
ra buufamuuf taarifni raawwatiinsa withheldtax from the income
ተፈፃሚ የሚሆነው መጣኔ የሚከተለው ነው፤
qabaatu kanneen armaan gadii ti: in accordance with Article 83
በየወሩ ከመቀጠር ከመቀጠር በሚገኝ
of this Proclamation.
Galiii qaxaramuun Taarifa galii qax- የሚገኝ ገቢ በብር ገቢ ላይ ተፈፃሚ
argamu ji’aan qar- aramuun argamu የሚሆን መጣኔ
shiidhaan irratti rawwatiinsa
12.Employment Income Tax Rates
qabaatu 0 –600 0% The rates of employment income
Hanga 600.00 %0 601-1,650 10% tax are:
601.00 - 1,650.00 % 10 1,651-3,200 15%
1,651.00 - 3,200.00 % 15 3,201-5,250 20% Employment Employment
3,201.00 - 5,250.00 % 20 Income (per Income Tax
5,251-7,800 25%
5,251.00 - 7,800.00 % 25 month) Birr Rate
7,801-10,900 30%
7,801.00 - 10,900.00 % 30 0 –600 0%
ከ 10,900 በላይ 35%
10,900.00 ol % 35 601-1,650 10%
1,651-3,200 15%
13. Galii Qaxaramuu Irraa Argamu 03. ከመቀጠር የሚገኝ ገቢ
3,201-5,250 20%
1) Keewwata kana keewwata 1) የዚህ አንቀጽ ንዑስ አ ን ቀ ጽ
5,251-7,800 25%
xiqqaa 2 fi 3 jalatti kan tumame (2)እና (3) ድንጋጌዎች እንደተጠበቁ
akkuma jirutti ta’ee, galiiwwan 7,801-10,900 30%
ሆነው፣ ከመቀጠ ር የሚገኙ ገቢዎች
qaxaramuu irraa argaman kan Over 10,900 35%
jedhaman kanneen armaan ga- ናቸው የሚባሉት የሚከተሉት ናቸው፡
dii ti: (ሀ) ሠራተኛው ካለፈው፣ አሁን ካለው 13. Employment Income
(a) Qaxaramichi qaxarrii yeroo ወይም ወደፊት ከሚመጣው 1) Subject to sub-rticles (2) and
darbee, kan yeroo ammaa fi (3) of this Article, employment
ቅጥር ጋር በተያያዘ የተቀበለው
kan gara fuula duraa wali- income means the following:
in wal qabatee miindaa, ደመወዝ፣ ምንዳ፣አበል፣ ጉርሻ፣
(a) salary, wages, an allow-
durgoo, kaffaltii dabalataa ኮሚሽን፣የመልካም ሥራ አፈፃፀም ance, bonus, commission,
(bonus), komishinii, kennaa ማበረታቻ ስጦታ ወይም ሌላ gratuity,or other re-
jajjabeessituu bu’aa raawwii
hojii gaarii yookiin kaffaltii የአገልግሎት ዋጋ ክፍያ፤ muneration received by
gatii tajaajilaa biroo fudhate; an employee in respect of a
past, current, or future em-
ployment;
Labsii Lak. 202/2009 Fuula 15 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ 05 Proclamation No. 202/2017 Page 15
(b) Qaxarrii yeroo darbee, kan (ለ) ያለፈን፣ የአሁኑን ወይም የወደፊትን (b) the value of fringe benefits
yeroo ammaa yookiin kan ቅጥር አስመልክቶ ሠራተኛው received by an employee in
gara fuula duraa ilaalchisee respect of a past,current,
የሚቀበለው የዓይነት ጥቅማ ጥቅም
gatii faayidaa akaakuudhaan or future employment;
argamu qaxaramichi fudhatu; ዋጋ፤
(c) an amount received by an
(c) Qaxaramichi hojii irraa yoo (ሐ) ተቀጣሪው ከሥራ ሲቀነስ፣ ሥራውን employee on termination
hir’ifamu, hojii yoo gadi dhi- ሲለቅ ወይም ሥራውን እንዲለቅ of employment, whether
isu yookiin hojii akka gadi
ለማግባባት የሚከፈል ገንዘብን ጨምሮ paid voluntarily,under an
dhiisu amansiisuuf kaffaltii
kaffalamu dabalatee saba- የሥራ ውል በመቋረጡ ምክንያት agreement, or as a result
ba waliigalteen hojii addaan of legal proceedings, in-
በፈቃደኝነት፣በስምምነት ወይም
citeef fedhiidhaan, walii- cluding any compensation
በዳኝነት ውሳኔ መሠረት የተቀበለው
galteedhaan yookiin bu’uura for redundancy or loss
murtii qaama murtii akka ማንኛውም የገንዘብ መጠን፤ of employment, or a golden
kennuuf aangoon kenna- 2) በመቀጠር የሚገኝ ገቢ ከግብር ነፃ handshake payment.
meefiitiin kaffaltii fudhate የተደረገን ገቢ አይጨምርም፡፡ 2) Employment income shall not
kamiyyuu; 3) ማንኛውም ቀጣሪ ተቀጣሪው መክፈል
include exempt income.
2) Galiin qaxaramuu irraa argamu 3) If an employer pays the em-
የሚኖርበትን ግብር ከተቀጣሪው ገቢ ላይ
galii gibira irraa bilisa taasifame ployment income tax payable
hin dabalatu. ሳይ ቀንስ ራሱ ለተቀጣሪው በሙሉ by an employee, in whole or
3) Qaxaraan kamiyyuu gibira qax- ወይም በከፊል የከፈለለት እንደሆነ፣ part, without withholding tax
aramaan kaffalamuu qabu galii በቀጣሪው የተከፈለው የግብር መጠን from the employment income
qaxaramaa irraa osoo hin hir’isiin of the employee, the amount
ተቀጣሪው ከመቀ ጠር ከሚያገኘው
ofuma isaatii qaxaramaaf guu-
of tax paid by the employer
tummaan yookiin gar-tokkee ግብር በሚከፈልበት የገን ዘብ መጠን
shall be included in the em-
isaa yoo kaffaleef; hangi gibiraa ላይ ተደምሮ ግብሩ ይሰላል፡፡
qaxaraadhaan kaffalame hanga
ployment income of the em-
maallaqaa qaxaramaan qaxarrii
4) የክልሉ ምክር ቤት ከደመወዝ ሌላ ployee.
irraa argatee gibirri itti kaffalamu በዓይነት የሚሰጡ ጥቅማ ጥቅሞች ዋጋ 4) The Council of regional gov-
irratti ida’amee gibirri shallagama. የሚወሰን በትንና ግብር የሚከፈልበትን ernment shall make Regu-
4) Manni Maree faayidaa qax- ሁኔታ አስመልክቶ ደንብ ያወጣል፡፡
lations for determining the
aramaan mindaadhaan ala value and taxation of fringe
akaakuudhaan argatu haala gatiin benefits.
itti murtaa’uu fi gibirri itti kaffala- ክፍል ሦስት
mu ilaachisee dambii ni baasa. ሠንጠረዥ "ለ" ከቤት ኪራይ የሚገኝ ገቢ Part Three
04. በቤት ኪራይ ገቢ ላይ ግብር ስለመጣል SCHEDULE ‘B’ INCOME FROM
Kutaa Sadii RENTAL OF BUILDINGS
1) ቤት በማከራየት ገቢ የሚያገኝ ሰው
Gabatee “B”, Galii Kiraa Manaa Irraa 14. Imposition of Rental Income
Argamu በዚህ አዋጅ አንቀጽ 05 በተመለከተው
Tax
14. Galii Kiraa Manaa Irratti Gibira መጣኔ ወይም መጣኔዎች መሠረት
1) Rental income tax shall be im-
Buusuu በእያንዳንዱ የግብር ዓመት የቤት posed for each tax year at the
1) Namni mana kireessuudhaan
ኪራይ ገቢ ግብር ይከፍላል፡፡ rate or rates specified in Article
galii argatu akkaataa Labsii
2) በግብር ዓመቱ አንድ ግብር ከፋይ 15 of this Proclamation on a
kana keewwata 15 tiin taarifa
kaa’ameen tokkoon tokkoo bara ከቤት ኪራይ በሚያገኘው ገቢ ላይ
person renting out a building
gibiraatti gibira galii kiraa ma- or buildings who has taxable
የሚከፈለው ግብር በዚህ አዋጅ
naa ni kaffala. rental income for the year.
አንቀጽ 05 ሥር የተመለከቱትን 2) the rental incometax payable
2) Kaffalaan gibiraa tokko bara
gibiraatti galii kiraa manaa ir- መጣኔዎች ግብር በሚከፈልበት by a taxpayer for a tax year
raa argatu irratti gibirri kaffalu ዓመታዊ ገቢ ላይ ተፈፃሚ በማድረግ shall be clculated by applying
akkaataa Labsii kana keewwata ይሰላል፡፡ the rate or rates of tax applica-
15 jalatti taarifa ibsameen galii ble to the taxpayerunder Arti-
waggaa gibirri itti kaffalamu cle 15 of this Proclamation to
irratti raawwachiisuun kan shal- the taxable rental income of
lagamu ta’a. the taxpayer for the year.
Labsii Lak. 202/2009 Fuula 16 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ 06 Proclamation No. 202/2017 Page 16
3) Gabateen kun akkaataa Labsii 3) ይህ ሠንጠረዥ በዚህ አዋጅ አንቀጽ 3) This Schedule shall not apply
kana keewwata 54 tiin galii gibir- to rental income subject to tax
$4 መሠረት የኪራይ ገቢ ግብር
ri galii kiraa itti kaffalamu irrat-
under Article 54.
ti raawwatiinsa hin qabaatu. ለሚከፈልበት ገቢ ተፈፃሚነት
አይኖረውም፡፡
15. Taarifa Gibira Galii Kiraa Manaa 15. Rental Income Tax Rates
1) Taarifni gibiraa galii kiraa manaa 1) The rate of rental income tax
dhaabbilee irratti raawwatiinsa 05. የኪራይ ገቢ ግብር መጣኔዎች applicable to a body is 30%.
qabu % 30 dha.
1) በድርጅቶች የኪራይ ገቢ ላይ ተፈፃሚ 2) The rates of rental income tax
2) Taarifni galii kiraa manaa na-
moota dhuunfaa irratti raawwa- የሚሆነው የግብር መጣኔ V% (ሰላሳ applicable to an individual are
tiinsa qabu kan armaan gadii በመቶ) ነው፡፡
ta’a: Taxable rental Rental Income
2) በግለሰቦች የኪራይ ገቢ ላይ ተፈፃሚ Income(per Tax Rate
Galiii kiraa manaa Taarifa galii kiraa የሚሆኑት መጣኔዎች የሚከተሉት year)
gibirri itti kaffala- manaa ናቸው፡፡ 0 - 7,200 0%
mu waggaadhaan 7,201-19,800 10%
ግብር የሚከፈልበት የኪራይ ገቢ
Hanga 7,200.00 %0 19,801-38,400 15%
የኪራይ ግ ብ ር
7,201.00 -19,800.00 % 10 38,401-63,000 20%
19,801.00 - % 15 ገቢ በዓመት መጣኔ
63,001-93,600 25%
38,400.00 0-7,200 0%
93,601-130,800 30%
38,401.00 - % 20 7,201-19,800 10%
63,000.00 Over 130,800 35%
19,801-38,400 15%
63,001.00 - % 25
38,401-63,000 20% 16. Taxable Rental House In-
93,600.00
93,601-130,800 % 30 63,001-93,600 25% come
130,800.00 ol % 35 93,601-130,800 30% 1) The taxable rental income
ከ130,800 በላይ 35% of a taxpayerfor a tax year is
16. Galii Kiraa Manaa Gibirri Itti thegross amount of income
Kaffalamu derived by the taxpayer from
1) Galii kiraa manaa waggaa kees- 06. ግብር የሚከፈልበት የቤት ኪራይ ገቢ
the rental of a building for
satti kaffalaa gibiraa tokkoon 1) የአንድ ግብር ከፋይ ግብር የሚከፈልበት
gibirri itti kaffalamu jedhamu the year reduced by the total
kaffalaan gibiraa bara gibiraa የግብር ዓመቱ የኪራይ ገቢ ነው amount of deductions al-
keessatti mana kireessuudhaan የሚባለው ግብር ከፋዩ በግብር ዓመቱ lowed to the taxpayer for the
galii waliigalaa argate irraa baa- year.
ውስጥ ቤት በማከራየት ካገኘው ጠቅላላ
siin waliigalaa kaffalaa gibiraaf
2) Subject to sub-articles (3)
heyyamame irraa hir’ifamee galii ዓመታዊ ገቢ ላይ ለግብር ከፋዩ
hafu dha. and (4) of this Article, the
የተፈቀደው ጠቅላላ ወጪ ተቀናሽ
2) Keewwata kana keewwata xiqqaa gross amount of income de-
3 fi 4 jalatti kan tumame akku- ተደርጎ የሚቀረው ገቢ ነው፡፡ rived by a taxpayer from the
ma jirutti ta’ee, kaffalaan gibi- 2) የዚህ አንቀጽ ንዑስ አንቀጽ (3) እና (4) rental of a building for a tax
raa tokko waggaa keessatti mana
እንደተጠበቁ ሆነው፣ አንድ ግብር year shall include the fol-
kireessuun galiin waliigalaa ar-
gatu kanneen armaan gadii ni ከፋይ በግብር ዓመቱ ቤት በማከራየት lowing
dabalata: (a) all amounts derived by
የሚያገኘው ጠቅላላ ገቢ የ ሚ ከ ተ ሉ ት ን
(a) Daballii gatii kiraa yookiin the tax payer during
kaffaltiiwwan walfakkaatan ይጨምራል፡፡
the year under the lease
biroo dabalatee akkaataa (ሀ) የኪራይ ዋጋ ጭማሪን ወይም agreement, including any
waliigaltee kiraatiin hanga
galii waliigalaa kamiyyuu kaf- ተመሳሳይክፍያዎችን ጨምሮ፣ lease premium or similar
falaan gibiraa waggaa keessat- በኪራይ ውሉ መሠ ረት ግብር ከፋዩ amount;
ti argatu;
በዓመቱ የሚያገኘው ማናቸውም
(b) all payments made by the
(b) Bu’uura waliigaltee kiraatiin lessee during the year
kireeffataan kireessaa bak- የገንዘብ መጠን፤
on behalf of the less or
ka bu’uun bara gibiraa sana (ለ) በኪራይ ውሉ መሠረት ተከራዩ
keessatti kaffaltii inni qaama according to the lease
biroof kaffalu; አከራዩንበመወከል በግብር ዓመቱ agreement;
ለሌሎች የሚከፍ ላቸው ክፍያዎች፤
Labsii Lak. 202/2009 Fuula 17 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ 07 Proclamation No. 202/2017 Page 17
(c) Kaffalaan gibiraa miidhaa (ሐ) ግብር ከፋዩ ጉዳቱን ለማስተካከል (c) the amount of any bond,se-
mana irra gahe sirreessuuf ያልተጠቀመበት እና በቤቱ ላይ curity,orsimilar amount
kan itti hin fayyadamnee fi that, during the year, the
ለሚደርሰው ጉዳት ማስተካከያ
miidhaa manicha irra gahu taxpayer is entitled to re-
sirreessuuf akka ooluuf kan ይሆን ዘንድ የያዘው እና በግብ tain as a result of damage
qabatee fi bara gibirichaatti ር ዓመቱ ለግብር ከፋዩ ገቢ to the building and that has
boondii yookiin wabummaa የተደረገው ማንኛውም ቦንድ፣ not been used by the tax
yookiin hanga maallaqaa wal payer in repairing the dam-
ዋስትና ወይም ተመሳሳይ የገንዘብ
fakkaatu kaffalaa gibiraatiif age to the building;
galii ta’e; መጠን፤
(d) the value of any renovation
(d) Kaffaltii kiraa manaa kaf- (መ) ለታክስ ከፋዩ ከሚከፈለው ኪራይ or improvement made un-
falaa gibiraaf kaffalamutti በተጨማሪ በኪራዩ ውል መሠረት der the lease agreement to
dabalataan bu’uura walii- the building when the cost
ተከራዩ ራሱ ለቤቱ እድሳት
galtee kiraatiin kireeffataan
was borne by the lessee in
ofii isaatiin suphaa yookiin ወይም ማሻሻያ የሚያወጣው
addition to the rent payable
fooyyessa manichaatiif maal- ገንዘብ፤
to the taxpayer.
laqa inni baasii godhu. 3) ግብር ከፋዩ ቤቱን ያከራየው ከዕቃዎች 3) If a taxpayer leases a furnished
3) Kaffalaan gibiraa manicha kan
kireesse meeshaalee waliin yoo ጋር በሚሆንበትጊዜ፣ ያገኘው ጠቅላላ building, the gross amount of
ta’e, galiin waliigalaa kaffalaan ገቢ ከዕቃዎቹ የተገኘውን የኪራይ income derived by the taxpay-
gibiraa argate galii kiraa mee- er from the lease of the build-
ገቢም ያጠቃልላል፡፡
shaa irra argames ni hammata. ing shall include any amount
4) ግብር ከፋዩ ቤት በማከራየት attributable to the lease of the
4) Galiin waliigalaa kaffalaan gibi-
raa mana kireessuun argatu galii የሚያገኘው ጠቅላላ ገቢ ከገቢ ግብር furniture or equipment.
gibira irraa bilisa ta’e hin daba- ነፃ የሆነን ገቢ አይጨምርም፡፡ 4) The gross amount of income
latu. 5) በአንድ የግብር ዓመት የሂሳብ መዝገብ
derived bya taxpayer from the
5) Kaffalaan gibiraa galmee her- lease of a building shall not in-
የመያዝ ግዴታ የሌለበት ግብር ከፋይ
regaa qabachuuf dirqama hin clude exempt income.
ግብር የሚከፈልበት ገቢ በሚሰላበት 5) In computing the taxable rent-
qabne bara gibiraa tokko kees-
satti galii gibirri itti kaffalamu ጊዜ የሚከተሉት ወጪዎች በተቀናሽ al income for a tax year of a
yeroo shallagamutti baasiiwwan ይያዛሉ፡- taxpayer who does not main-
armaan gadii akka hir’ifamaat- (ሀ) ታክስን ሳይጨምር ለመሬቱ
tain books of account, ade-
ti qabamu: duction shall be allowed for
ወይም ከተከራየው ቤት
(a) Taaksii osoo hin dabalatiin la- the following amounts:
fichaaf yookiin mana kireeffame ጋር በተገናኘ ግብር ከፋዩ (a) any fees and charges, but
waliin walqabatee kaffalaan ለመንግሥት ወይም ለከተማ not tax levied by a State or
gibiraa mootummaf yookiin City Administration in re-
አስተዳደር በግብር ዓመቱ ውስጥ
bulchiinsa magaalaaf bara gibi- spect of the land or build-
raachaa keessatti kaffaltiiwwan የከፈላቸው ክፍያዎች፤
ing leased and paid by the
kaffale; (ለ) ለቤቶች፣ ለቤት ዕቃና taxpayer during the year;
(b) Mana yookiin mi’aa fi meeshaa መሣሪያ ማደሻ፣መጠገኛና (b) an amount equal to fifty
manaa haaromsuuf, suphaaf, percent (50%)of the gross
ለእርጅና መተኪያ የሚሆን
hir’ifama dullumaaf kan ta’u rental income derived by
maallaqa waliigalaa kiraa ma- ከቤት፣ ከቤት ዕቃ እና ከመሳሪያ
the taxpayer for the year as
naa, mi’a manaa fi meeshaa irraa ኪራይ ከሚገኘው ጠቅላላ ገንዘብ
an allowance for the repair,
argate keessaa % 50. ላይ ሃምሳ በመቶ፤ maintenance and deprecia-
6) Tumaan keewwata kana keew-
6) የዚህ አ ን ቀ ጽ tion of the building, furni-
wata xiqqaa 5 akkaataa Labsii
ንዑስ አንቀጽ (5) ድንጋጌ ture, and equipment.
kanaatiin kaffaltoota gibiraa
6) The provisions of sub-article 5
galmee herregaa qabachuuf በማናቸውም ምክንያት በዚህ አዋጅ
dirqama qaban irratti sababa
of this Article shall not be appli-
መሠረት የሂሣብ መዝገብ የመያዝ
kamiiniyyuu raawwatiinsa hin cable for taxpayers who are re-
qabaatu.
ግዴታ ላለባቸው ግብር ከፋዮች quired to maintain books of ac-
ተፈፃሚ ሊሆን አይችልም፡፡ count under this Proclamation,
for any reason what so ever.
Labsii Lak. 202/2009 Fuula 18 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ 08 Proclamation No. 202/2017 Page 18
7) Kaffalaan gibiraa galmee her- 7) የሂሳብ መዝገብ የሚይዝ ግብር ከፋይ 7) In computing the taxable rent-
regaa qabatu bara gibirichaatti al income for a tax year of a
በግብር ዓመቱ ግብር የሚከፈልበት
galii gibirri itti kaffalamu yom- taxpayer who maintains books
muu shallagamu baasii galii ገቢ በሚሰላበት ጊዜ ገቢውን ለማግኘት of account a deduction shall
kana argachuuf bahee fi baasii የወጣና በግብር ከፋዩ የተከፈለ አስፈላጊ be allowed for any expendi-
barbaachisaa kaffalaa gibirati- tures to the extent necessarily
in kaffalame kan hir’ifamu ta’ee; የሆነ ወጪ ተቀናሽ የሚደረግ ሲሆን፣ incurred by the taxpayer in
baasiin kunis kanneen armaan ይህም ወጪ የሚከተሉትን ይጨምራል፡ deriving rental income and
gadii ni dabalata: paid during the year includ-
(ሀ) ቤቱ ያረፈበት መሬት ኪራይ፤
(a) Kiraa lafaa bakka manichi ing:
irra qubate; (ለ) የጥገና ወጪ፤ (a) The cost of the lease of land
(b) Baasii suphaa; (ሐ) የቤቱ፣ የቤት ዕቃዎችና የመሣሪያዎች
on which the building is
(c) Hir’ifama dulluma man- situated;
ichaa, mi’ootaa fi meeshaaw- የእርጅና ቅናሽ፤ (b) Repairs and maintenance;
wan manaa; (መ) ወለድና የመድን አረቦን፤ (c) depreciation of the building,
(d) Dhalaa fi araboonii inshu- furniture and equipment;
raansii; (ሠ) ታክስን ሳይጨምር ለመሬቱ ወይም (d) Interest and insurance pre-
(e) Taaksii osoo hin dabalatiin ከተከራየው ቤት ጋር በተገናኘ ግብር miums; and
lafichaaf yookiin mana kireef- (e) Fees and charges, but not
ከፋዩ ለመንግሥት ወይም ለከተማ
fame waliin walqabatee kaf- tax,levied by aregion or
falaan gibiraa kaffaltiiwwan አስተዳደር የከፈላቸው ክፍያዎች፤ City Administration in re-
mootummaa yookiin bulchi- spect of the land or build-
insa magaalaatiif kaffale; ing leased.
07. የተከራይ አከራዮች
17. Kireeffatee Kireessaa 1) የተከራይ አከራይ በግብር 17. Sub-leases
1) Kirreeffatee kireessan bara gibi- 1) The taxable rental income of
ዓመቱ ያገኘው ግብር
raa tokko keessatti galii gibir- a sub-lesser of a building for
ri itti kaffalamu argateera kan የሚከፈልበት ገቢ ነው የሚባለው a tax year shall be the differ-
jedhamu kireeffatee kireessaan የተከራይ አከራዩ በግብር
ence between the total rent-
bara gibiraa keessatti galii wali- al income received by the
igalaa kiraa irraa argatu keessaa ዓመቱ ከተቀበ ለው ጠቅላላ የኪራይ sub-lesser during the year
kiraa kireessaa muummeedhaaf ገቢ ላይ ለዋናው አከራይ የሚከፍለው and the total rental income
kaffalamu akkasumas baasiiw- paid to the lesser of the build-
wan barbaachisoo biroo galicha ኪራይ እንዲሁም ገቢውን ለማግኘት ing plus other expenses to the
argachuuf baase erga hir’ifamee ያወጣቸው ሌሎች አስፈላጊ ወጪዎች extent necessarily incurred
booda maallaqa hafu dha. by the sublesser to generate
ከተቀነሱ በኋላ የሚቀረው ገንዘብ ነው
2) Abbaan qabeenyaa manaa the income.
kireeffataan akka mana kirreef- 2) ተከራይ የተከራየውን ቤት መልሶ 2) The owner of a building who
fate deebisee kireessu heeyyamu, እንዲያከራይ የሚፈቅድ የቤት ባለቤት allows a lessee to sub-lease
kireeffataan gibira galii kiraa the building shall be liable
osoo hin kaffalin yoo hafe bak- ተከራዩ ግብሩን ሳይከፍል ቢቀር for the rental income tax pay-
ka isaa bu’ee gibiricha kaffaluuf ስለእርሱ ሆኖ ግብሩን የመክፈል ableby the lessee if the lessee
dirqama ni qabaata. fails to pay the tax.
ኃላፊነት ይኖርበታል፡፡
18. Mana Haaraa Kireeffamu Beeksisuu 18. New Rental Building Notifi-
1) Manni kireeffamuuf ijaaramu 08. የሚከራይ አዲስ ቤትን ስለማሳወቅ
cation
akkuma ijaaramee xumura- 1) At the earlier of the time con-
meen yookiin kireeffameen la- 1) ለኪራይ የሚሰራ ቤት ተሰርቶ እንዳለቀ struction of a rental building
maanuu keessaa yeroo dursutti ወይም ቤቱ እንደተከራየ፣ ከሁለቱ is completed or when the
abbaan manichaa fi konteraak- building is rented, the own-
terri manicha ijaare ijaarsi man- በሚቀድመው ጊዜ የቤቱ ባለቤትና erof the building and the
ichaa xumuramuu isaa yookiin የቤቱ ሥራ ተቋራጭ የቤቱ ግንባታ builder shall notify the ke-
kireeffamuu isaa galii kiraa ir- bele administration or local
የተጠናቀቀ ወይም የተከራየ መሆኑን
raa argamu irratti maqaa nama administration in which the
gibira kaffaluu qabuu, teessoo fi ከቤቱ ኪራይ በሚገኘው ገቢ ላይ building is located about the
lakkoofsa eenyummeessaa kaf- የሚፈለገውን ግብር መክፈል ያለበትን completion and the name,
falaa gibiraa, bulchiinsa gandaa address, and TIN of the per-
yookiin bulchiinsa naannawaa ሰው ስም፣አድራሻና የታክስ ከፋይ son liable for rental income
manichi itti argamutti beeksi- መለያ ቁጥር፣ቤቱ ለሚገኝበት የቀበሌ tax with respect to the build-
suuf dirqama qabu. ing.
አስተዳደር ወይም የአካባቢ አስተዳደር
ማሳወቅ አለባቸው፡፡
Labsii Lak. 202/2009 Fuula 19 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ 09 Proclamation No. 202/2017 Page 19
2) Bulchiinsi gandichaa fi bulchi- 2) የቀበሌው አስተዳደር እና የአካባቢው 2) The Kebele Administration
insi naannawaa bu’uura beeksi- አስተዳደር በማስታወቂያው መሠረት or Local Administration shall
sa kanaatiin ragaa argate Abbaa communicate the informa-
የተገኘውን መረጃ ለባለሥልጣኑ
Taayitichaatiif beeksisuu qabu. tion contained in the notifi-
መግለጽ አለባቸው፡፡
cation to the Authority.
Kutaa Afur
Gabatee “C”, Galii Hojii Daldala Ir- ክፍል አራት Part Four
raa Argamu
ሠንጠረዥ “ሐ” ከንግድ ሥራ የሚገኝ ገቢ Schedule ‘C’ Income From Business
19. Galii Hojii Daldalaa Irratti Gibi-
09. በንግድ ሥራ ገቢ ላይ ግብርን ስለመጣል 19. Imposition of Business In-
ra Buusuu
1) Kutaa kana keessatti kan tuma- come Tax
1) በዚህ ክፍል የተደነገገው እንደተጠበቀ
me akkuma jirutti ta’ee, bara 1) Subject to provisions of this
ሆኖ፤ በግብር ዓመቱ ግብር
gibiraa tokko keessatti namni Part, business income tax
galii gibirri itti kaffalamu argatu, የሚከፈልበት ገቢ ያለው ሰው shall be imposed for each
tokkoon tokkoo bara gibiraatiif በእያንዳንዱ የግብር ዓመት በዚህ አዋጅ tax year at the rate or rates
akkaataa Labsii kana keewwa- አንቀጽ ! በተመለከተው መጣኔ ወይም specified in Article 20 of this
ta 20 tiin taarifa tarreeffameen መጣኔዎች መሠረት የንግድ ሥራ ገቢ
Proclamation on a person
gibira galii hojii daldalaa ni kaf- conducting business that has
ግብር ይከፍላል፡፡
fala. taxable income for the year.
2) Gibirri galii hojii daldalaa kaffa- 2) አንድ ግብር ከፋይ በአንድ የግብር 2) The business income tax pay-
laan gibiraa bara gibiraa tokko ዓመት የሚከፍለው የንግድ ሥራ ገቢ able by a taxpayer for a tax
keessatti kaffalu kan shallagamu ግብር የሚሰላው በዚህ አዋጅ አንቀጽ year shall be calculated by
taarifa Labsii kana keewwata 20 applying the rate or rates of
! የተመለከተው መጣኔ ወይም
jalatti ibsame galii waggaa kaf- tax applicable to the tax pay-
falaa gibira gibirri itti kaffalamu መጣኔዎች በግብር ከፋዩ የግብር ዓመት
er under Article 20 of this
irratti raawwatiinsa akka qa- ግብር የሚከፈልበት ገቢ ላይ ተፈፃሚ
Proclamation to the taxable
baatu taasisuudhaani. እንዲሆኑ በማድረግ ነው፡፡ incomeof the taxpayer for the
20. Taarifa Gibira Galii Hojii Daldalaa year.
1) Taarfni gibira galii hojii dalda- !. በንግድ ሥራ ገቢ ላይ ተፈፃሚ የሚሆኑ
laa dhaabbilee irratti raawwati- መጣኔዎች
20. Business Income Tax Rates
insa qabu % 30 dha. 1) The rate of business income
1) በድርጅት ላይ ተፈፃሚ የሚሆነው
2) Taarifni gibira galii hojii dal- tax applicable to a body is
የንግድ ሥራ ገቢ የግብር መጣኔ ሰላሳ [30%].
dalaa nama dhuunfaa irratti
raawwatiinsa qabaatu kanneen በመቶ (V%) ነው፡፡ 2) The rates of business income
armaan gadii ta’a: 2) በግለሰብ ላይ ተፈፃሚ የሚሆኑት tax applicable to an individual
የንግድ ሥራ ገቢ ግብር መጣኔዎች are:axable Business
Galiii hojii daldalaa irraa T a a r i - Income (per Business In-
የሚከተሉት ናቸው፡፡
argamu kan gibirri itti kaf- fa gibira
year) Birr come
alamu waggaadhaan galii hoji ግብር የሚከፈልበት የኪራይ ገቢ
daldalaa T a x
የኪራይ ገቢ ግብር
Hanga 7,200.00 %0 Rate
በዓመት መጣኔ
7,201.00 - 19,800.00 % 10 0 - 7,200 0%
0-7,200 0% 7,201-19,800 10%
19,801.00 - 38,400.00 % 15
38,401.00 - 63,000.00 % 20 7,201-19,800 10% 19,801-38,400 15%
63,001.00 - 93,600.00 % 25 19,801-38,400 15% 38,401-63,000 20%
93,601.00 - 130,800.00 % 30 38,401-63,000 20% 63,001-93,600 25%
130,800.00 ol % 35 63,001-93,600 25% 93,601-130,800 30%
93,601-130,800 30% Over 130,800 35%
ከ130,800 በላይ 35%
Labsii Lak. 202/2009 Fuula 20 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ @ Proclamation No. 202/2017 Page 20
3) Keewwata kana keewwata 3) የዚህ አንቀጽ ንዑስ አንቀጽ (1) ድንጋጌ 3) Notwithstanding sub-article
xiqqaa 1 jalatti kan tumame ji- ቢኖርም ጥቃቅን ኢንተርፕራይዞች (1)of this Article Micro En-
raatuyyuu, interpiraayizoonni terprises shall pay income tax
ግብር የሚከ ፍሉት በዚህ አንቀጽ
xixiqqaan gibira kan kaffalan in accordancewith rates pre-
bu’uura taarifa keewwata kana ንዑስ አንቀጽ (2) ሥር በተመለከቱት
scribed under sub-article (2)
keewwata xiqqaa 2 jalatti tuma- መጣኔዎች መሠረት ይሆናል፡፡
of this Article.
meen ta’a. 4) ለዚህ አንቀጽ አፈፃፀም“ ጥቃቅን 4) For the purpose of this Arti-
4) Raawwii keewwata kanaatiif
ኢንተርፕ ራይዞች” የሚለው የኦሮሚያ cle “Micro Enterprises” shall
“Interpiraayizoota Xixiqqaa”
kan jedhu Dambii Deeggar- ጥቃቂንና አነስተኛ ኢንተርፕራይዞችን have the meaning provided
sa Misooma Interpiraayizoota ለመደገፍ በወጣ ው ደንብ ቁጥር
under the oromia regional
Maayikiroo fi Xixiqqaa Naan- government Regulations No.
)V9/፪ሺ4 የተሰጠውን ትርጉም ይይዛል፡፡
noo Oromiyaa Lakk. 139/2004 139/2004 issued to provide in-
tiin kennameef ni qabaata. sentive for small enterprise
!1. ግብር የሚከፈልበት የንግድ ሥራ ገቢ
21. Galii Hojii Daldalaa Gibirri Itti 1) የአንድ ግብር ከፋይ ግብር የሚከፈልበት 21. Taxable Business Income
Kaffalamu
ዓመታዊ የንግድ ሥራ ገቢ ነው
1) The taxable business income of
1) Galii hojii daldalaa waggaa kaf- a tax payer for a tax yearshall
falaa gibiraa gibirri itti kaffal- የሚባለው ከንግድ ሥራ ከተገኘ ጠቅላላ
be the total business income
amu kan jedhamu galii walii- የግብር ዓመቱ ገቢ ላይ ለግብር ከፋዩ of the taxpayer for theyear re-
galaa kaffalaan gibiraa waggaa የተፈቀዱት ወጪዎች ተቀናሽ ከተደረጉ duced by the total deductions
keessatti hojii daldalaatiin argate allowed to the taxpayer for the
በኋላ የሚገ ኘው የገቢ መጠን ነው፡፡
irraa baasiin waliigalaa kaffalaa year.
gibiraaf heyyamame hir’ifamee 2) በዚህ አዋጅ ሌሎች ድንጋጌዎች፣
2) The taxable business income
hanga galii argamu dha. የክልሉ ምክር ቤት በሚያወጣቸው
of a taxpayer for a tax year-
2) Tumaalee Labsii kanaa, dambii ደንቦች እና ባለሥልጣኑ በሚያወጣቸው
manni maree baasuu fi qajeelfa- shall be determined in accor-
ma Abbaan Taayitichaa baasu
መመሪያዎች የተመለከቱት እንደተጠበቁ dance with the profit and loss,
akkuma jirutti ta’ee, galiin kaf- ሆነው፣ የአንድ ግብር ከፋይ ግብር or income statement, of the
falaan gibiraa waggaa keessat- የሚከፈልበት የግብር ዓመቱ ገቢ taxpayer for the year prepared
ti gibira itti kaffalu kan mur- የሚወሰነው ግብር ከፋዩ በፋይናንስ
in accordance with the finan-
taa’u kaffalaan gibiraa bu’uura cial reporting standards, sub-
ሪፖርት አቀራረብ ደረጃዎች መሠረት
sadarkaalee dhiyeessa gabaasa ject toother provisions of this
faayinaansii hordofuutiin ibsa በሚያዘጋጀው የትርፍና ኪሳራ ወይም Proclamation, Regulations
bu’aa fi kasaaraa yookiin ibsa የገቢ መግለጫ ላይ በመመስረት issued by the Council of re-
galii inni qopheessu irratti hun- ይሆናል፡፡ gonal government,and Direc-
daa’uun ta’a. tives issued by the Autority.
43. Hir’ifama Invastmantiif Taasifamu ሥራ ተቋራጩ በፈቃድ 43. Deduction allowed for rein-
1) Namni yookiin kontiraaktarri ሰጪው ባለሥልጣን በተፈቀዱ vestment
heeyyamni kennameef dameelee ሌሎች የልማት መስኮች 1) A licensee or contractor may
hojii misoomaa biroo abbaa ta- ወጪ ሆኖ ኢንቨስት ለሚደረግ
deduct up to 5% from his
ayitaa heeyyama kennuutiin gross income in each tax year
የኢንቨስትመንት ወጪ ከእያንዳንዱ
heeyyamameen baasii invasti- for any investment expendi-
mantii hojii invastimantii irra የግብር ዓመት ጠቅላላ ገቢው ላይ እስከ
ture incurred by the licensee
oole galii waliigalaa tokkoon 5% (አምስት በመቶ) መቀነስ ይችላል፡
or contractor towards invest-
tokkoo bara gibiraa irraa hanga 2) ፈቃድ የተሰጠው ሰው ወይም ሥራ
ment in development projects
% 5 hir’ifamuu ni danda’a. ተቋራጭ በዚህ አንቀጽ ንዑስ አንቀጽ
2) Namni yookiin kontraaktarri authorized by the licensing
heeyyamni kennameef akkaataa
(1) መሠረት በአንድ የግብርዓመት authority.
keewwata kana keewwata ተቀናሽ ያደረገውን የገንዘብ መጠን 2) The amount deducted by a
xiqqaa 1tiin bara gibiraa tokko ተቀናሽ ከተደረገበት የግብር licenseeor contractor in a tax
keessatti hanga maallaqaa hir’if- ዓመት ቀጥሎ እስካ ለው year in accordance with sub
ama taasisee bara gibiraa hir’if- የግብር ዓመት መጨረሻ ድረስ article (1) of this article, shall
amichi taasifame irraa eegalee form part of the taxable in-
ኢንቨስት ካላደረገ በዚሁ
hanga dhuma bara gibiraa itti come of the licensee or con-
aanutti invastimantii irra kan የግብር ዓመት ፈቃድ የተሰጠው ሰው
tractor of the next following
hin oolchine yoo ta’e, galii wali- ወይም ሥራ ተቋ ራጭ ጠቅላላ ገቢው
igalaa nama yookiin kontraak- tax year, unless it is invested at
ላይ ይደመራል፡፡
tara bara gibirichaatti heeyyama the end of that year.
fudhate irratti ida’ama.
#4. መብትን ስለማስተላለፍ
44. Farm-outs
44. Mirga Dabarsuu 1) መብትን ማስተላለፍ 1) Farm-outs shall apply if the
1) Mirga dabarsuun kan raawwat- ተፈፃሚ የሚሆነው የሚከተሉት following conditions are satis-
amu haalawan armaan gadii ሁኔታዎች ተሟልተው ሲገኙ ይሆናል፡- fied:
guutamanii yoo argamaniidha: (ሀ) “አስተላላፊ” ተብሎ የሚጠቀሰው (a) A licensee or contractor
(a) “Dabarsaa” jedhamee kan
ባለፈቃድ ወይም ሥራ (referred to as the ‘trans-
caqasamu abbaa heeyyamaa
yookiin kontraaktarri mir- ተቋራጭ በማዕድን ማውጣት feror’)has entered into an
ga albuuda baasuun yookiin መብት ወይም በነዳጅ ስምም agreement (referred to asa
waliigaltee boba’aatiin mirga ነትያገኘውንየተወሰነመብት ‘farm-out agreement’) with
murtaa’aa argate namni “Mir- “መብት የተላ ለፈለት” ተብሎ a person (referred to as the
gi darbeef ” jedhamee nama ለሚጠቀሰው ሌላ ሰው ለማስተላለፍ
‘transferee’) for the trans-
caqasamu biroof dabarsuuf fer of part of the interest of
“የማስተላለፍ ስምምነት”
“waliigaltee dabarsaa”jedha- the transfer or in a mining
mee waliigaltee waamamu kan ተብሎ የሚጠቀስ ስምምነት ያደረገ
right or petroleum agree-
taasise yoo ta’edha. እንደሆነ፤
ment;
Labsii Lak. 202/2009 Fuula 46 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ $6 Proclamation No. 202/2017 Page 46
(b) Namni mirgi darbeef gatii (ለ) መብቱ የተላለፈለት ሰው ከመብት (b) The consideration given
inni nama mirgicha guutumaa አስተላላፊው በሙሉ ወይም በከፊል by thetransferee for the
guutuutti yookiin gar-tokkeen ለተላለፈለት መብት የሚከፍለው ዋጋ transferred interest whol-
dabarseef kaffalu baasii namni ly or partly includes the
መብት የተላለፈለት ሰው ሊከፍል
mirgi darbeef kaffaluuf wali- transferee agreeing to incur
የተስማማበትን ወጪ ወይም መብት
igale yookiin mirgoota mu- expenditure, or undertak-
raasa namni mirgicha dabar- አስተላላፊው ካስቀረው የተወሰነ
ing some or all of the work
su hambise irraa dirqamoota መብ ት የሚመነጩ የተወሰኑትን
commitments of the trans-
maddan hunda yookiin gar- ወይም ሁሉንም ግዴታዎች መብት feror,in respect of the part
tokkeen nama mirgicha da- አስተላላፊውን ተክቶ ለመወጣት of the interest retained by
barse bakka bu’uun dirqama የሚገባውን ግዴታም ይጨምራል፡፡ the transferor.
bahachuu qabus ni dabalata.
2) መብትን ማስተላለፍ ተፈፃሚ 2) If farm-out applies:
2) Mirga dabarsuun yeroo raaw-
በሚሆንበት ጊዜ፤ (a) The value of any work un-
watamutti:
(a) Namni mirga dabarsu mirga (ሀ) መብት አስተላላፊው ካስቀረው dertakenby the transferee
osoo hin dabarsiin hambi- መብት ጋር በተያያዘ መብት
in relation to the part of
seen walqabatee gatiin hojii the interest retained by the
የተላለፈለት ሰው የሚያከና ውነው
namni mirgi darbeef raaw- transfer or shall not bein-
ሥራ ዋጋ በሚከተሉት ውስጥ
watu kanneen armaan gadii cluded in:
አይካተትም፡- (i) The consideration received
keessatti hin haammatamu:
(i) Namni mirga dabarsu mir- (i) መብትአስተላላፊውለተላለፈው by the transferor for the
ga dabarseef gatii fudhatu; መብት በተቀበለው ዋጋ፤ ወይም transferred interest; or
yookiin (ii) በመብት አስተላላፊው የንግድ ሥራ (ii) The business income of the
(ii) Galii hojii daldalaa nama ገቢ፤ እና transferor; and
mirga dabarsuu; fi (ለ) መብት አስተላላፊው ለተላለፈው (b) The following applies to
(b) Namni mirga dabarsu mirga መብት በተቀበለው ወይም
any amountinmoney re-
darbeef maallaqa inni fud- ceivedor receivable by the
በሚቀበለው የገንዘብ መጠን
hate yookiin fudhatu irratti transfer or for the trans-
kanneen armaan gadii raaw- ላይ የሚከተሉት ተፈፃሚነት
ferred interest:
watiinsa ni qabaatu. ይኖራቸዋል፡- (i) Article 69 of this Procla-
(i) Namni mirga dabarsu mirga (i) መብት አስተላላፊው ከተላለፈው mation shall apply to the
dabarseen walqabatee baasii መብት ጋር በተያያዘ ላወጣው ወጪ amount in money on the
baaseef hir’ifamni inni ar- ያገኘው ተቀናሽ ተመላሽ በመደረጉ basis that it is a recoup-
gate akka deebi’u sababa ta- ment by the transfer or of
ምክንያት በተ ቀበለው የገንዘብ
asifameef hanga qarshii fud- any deductions allowed for
መጠን ላይ የዚህ አዋጅ አንቀጽ
hate irratti tumaaleen Labsii expenditure incurred by
kanaa keewwata 69 raawwa- %9 ድንጋጌ ተፈፃሚ ይሆናል፣
the transfer or in respect of
tiinsa ni qabaata. (ii) መብት አስተላለፊው ከተቀበለው
the transferred interest;
(ii) Maallaqa namni mirga da- የገንዘብመጠን የዚህ አዋጅ አንቀጽ
(ii) If the amount in mon-
barsu fudhate irratti tumaan %9 ድንጋጌ ተፈፃሚ የሚሆንበት ey exceeds the amount of
Labsii kanaa keewwata 69
raawwatiinsa kan qabaatu
ተቀናሽ ወጪ የበለጠ እንደሆነ deducted expenditure to
baasiin hir’ifamaa kan caale
በብልጫ የታየው የገንዘብ መጠን which Article 69 of this
yoo ta’e hangi maallaqaa የተላለፈው መብት ዋጋ ተደርጎ Proclamation applies,the
caalmaan mul’atee gatii mirga ይወሰዳል፡፡ excess shall be treated as
darbee ta’ee fudhatama. consideration received for
#5. የማዕድን ወይም የነዳጅ መብትን
the transferred interest.
45. Mirga Albuudaa Yookiin Boba’aa በተዘዋዋሪ መንገድ ስለማስተላለፍ
Karaa Alkallattiin Dabarsuu 45. Indirect Transfers of Mining
1) ፈቃድ የተሰጠው ሰው ወይም የሥራ
1) Mirgi abbummaa bu’uuraa or Petroleum Rights
ተቋራጩ የነበረው ዋና የባለቤትነት 1) If there is a 10% or more
nama heeyyamni kennameefii
yookiin kontraakterichaa % 10 መብት ከ0% (ከአስር በመቶ) በላይ change in the underlying
ol kan jijjiirame yoo ta’e, namni የተለወጠ እንደሆነ ፈ ቃ ድ owner ship of a licensee or
heeyyamni kennameef yookiin የተሰጠው ሰው ወይም ሥ ራ contractor, the licensee orcon-
kontraakterichi jijjiirama kana ተቋራጩ ይህንኑ ለውጥ ወዲያውኑ tractor shall immediately
battalumatti Abbaa Taayitichaaf notify the Authority, in writ-
ለባለሥልጣኑ በጽሁፍማሳወቅ አለበት፡፡
barreeffamaan beeksisuu qaba. ing,of the change.
Labsii Lak. 202/2009 Fuula 47 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ $7 Proclamation No. 202/2017 Page 47
2) Dhaabbata tokko keessatti mir- 2) በአንድ ድርጅት ውስጥ የአባልነት መብቱ 2) If the person directly or indi-
ga miseensummaa isaa kallattiin ን በቀጥታ ወይም በተዘዋዋሪ መንገድ rectly disposing of the mem-
yookiin karaa alkallattiin dabar- bership interest in a body to
የሚያስተላልፈው በዚህ አንቀጽ ንዑስ
suuf namni beeksisa keewwata which a notice under sub-ar-
kana keewwata xiqqaa 1 keessat- አንቀጽ (1) የተጠቀሰውን ማስታወቂያ
ticle (1) of this Article relates
ti tumame kennuu qabu jiraataa መስጠት ያለበት ሰው የኢትዮጵያ ነዋሪ
is a non-resident, the licensee
Naannichaa kan hin taane yoo ያልሆነ እንደሆነ ፈቃድ የተሰጠው or contractor shall be liable,as
ta’e, namni yookiin kontiraakter-
ሰው ወይም የሥራ ተቋራጩ በክልሉ agent for the non-resident,
ri heeyyamni kennameef bak-
ነዋሪ ያልሆነው ሰው ወኪል እንደሆኑ for any tax payable under this
ka bu’aa nama jiraataa Naan-
nichaa hin taanee akka ta’anitti ተቆጥሮ ከማስተላለፉ ጋር ተያይዞ በዚህ
Proclamation by the non-resi-
lakkaa’amee dabarsicha waliin dent person in respect of the
አዋጅ መሠረት ሊከፈል የሚገባውን
walqabatee akka Labsii kanaatti disposal.
ግብር የመክፈል ግዴታ አለባቸው፡፡ 3) Any tax paid by a licensee
gibira kaffalamuu qabu kaffaluuf
dirqama qabu. 3) በዚህ አንቀጽ ንዑስ አንቀጽ 2 መሠረት or contractor on behalf of a
3) Akkaataa keewwta kana keewwa- ፈቃድ የተሰጠውሰው ወይም የሥራ non-resident under sub-arti-
ta xiqqaa 2 tiin namni heeyyamni ተቋራጩ በኢትዮጵያ ነዋሪ ያልሆነውን cle (2) of this Article shall be
kennameef yookiin kontraakterri credited against the tax liabil-
ሰው በመወከል የከፈሉት ማንኛውም
nama jiraataa Itiyoophiyaa hin ity of the non-resident under
taane bakka bu’uudhaan gibirri ግብር በዚህ አዋጅ መሠረት በኢትዮጵያ
this Proclamation.
kaffalan kamiyyuu bu’uura Lab- ነዋሪ ካልሆነው ሰው ላይ ከሚፈለገው 4) The membership interest in a
sii kanaatiin idaa taaksii nama ji- የታክስ ዕዳ ጋር ይካካሳል፡፡ body referred to in sub-article
raataa Naannichaa hin taane irraa of this Article shall be treated
4) ለዚህ አዋጅ አፈፃፀም ሲባል፣ በዚህ
barbaadamu waliin bakka buufa- as a business asset for the pur-
ma. አንቀጽ ንዑስ አንቀጽ 2 የተመለከተው
poses of this Proclamation.
4) Raawwii Labsii kanaatiif jecha, በአንድ ድርጅት ውስጥ ያለው
keewwata kana keewwata xiqqaa የአባልነትጥቅም እንደ ንግድ ሥራ
2 jalatti kan ibsame faayidaan Part Eight
miseensummaa dhaabbata tokko
ሀብት ተደርጎ ይወሰዳል፡፡ International Tax
keessatti qabu akka qabeenya ho- 46. International Business In-
jii daldalaatti fudhatama. ክፍል ስምንት come Tax
a tax credit and a deduction
ዓለም ዓቀፍ ግብር
Kutaa Saddeet of loses under “Schedule C”in
#6. ዓለም ዓቀፍ የንግድ ሥራ ግብር
Gibira Idil-Addunyaa respect of which the resident
46. Gibira Hojii Daldalaa Idil-Ad- በውጥ አገር የተከፈለ የንግድ ሥራ ገቢ has paid foreign income tax,
dunyaa ግብር የሚካካስበትና ኪሣራ ተቀናሽ shall be applied according to
Akkaataa raawwii gibira hojii dal- የሚደረግበት ሁኔታ ተፈጻሚ የሚሆነው the Federal income tax proc-
dala biyya alaatti kaffalame bak- lamation
በፌዴራል የገቢ ግብር አዋጅ መሠረት
ka buusuu fi hir’ifama kasaaraa
daldala biyya alaa bu’uura Labsii ይሆናል
Part 9
Gibira Galii Mootummaa Feder- Presumtitive Business Taxes
aalaatiin kan raawwatamu ta’a. ክፍል ዘጠኝ 47. Taxation of Category ‘C’ Tax-
በግምት ላይ የተመሠረተ የንግድ ሥራ ግብር payers
Kutaa Sagal
Gibira Hojii Daldala Tilmaama Irratti #7. የደረጃ “ሐ” ግብር ከፋዮች ስለሚከፍሉት A Category ‘C’ taxpayer shall
Hundaa’e pay businessincome tax for
የገቢ ግብር
47. Gibira Galii Kaffaltootni Gibiraa each tax year in accordance
የደረጃ “ሐ” ግብር ከፋዮች በእያንዳንዱ
Sadarkaa “C” Kaffalan with the mode of payment of
Kaffaltootni gibiraa sadarkaa “C” የግብር ዓመት የንግድ ሥራ ገቢ tax to be determined by a Reg-
tokkoon tokkoo bara gibiraatti ግብር የሚከፍሉት በሚወጣው ደንብ ulations to be issued
gibira galii hojii daldalaa kan kaf- በሚወሰነው የግብር አከፋፈል ዘዴ ነው፡፡
falan mala kaffaltii gibiraa dambii
bahuun murtaa’uun ta’a.
Labsii Lak. 202/2009 Fuula 48 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ $8 Proclamation No. 202/2017 Page 48
Kutaa Kudhan ክፍል አስር Part 10
Gabatee “D” – Galiiwwan Biroo ሠንጠረዥ “መ” - ሌሎች ገቢዎች Schedule ‘D’ –Other Income
48. Galii Namoota Jiraataa Itiy- #8. በኢትዮጵያ ነዋሪ ያልሆኑ ሰዎች ገቢ 48. Income of Non-residents
oophiyaa Hin Taanee 1) A non-resident who has de-
1) በኢትዮጵያ ነዋሪ ያልሆነ ሰው
1) Namni jiraataa Itiyoophiyaa hin rived an Ethiopian source
taane gahee bu’aa, dhala, royaa- የትርፍድርሻ፣ ወለድ፣ሮያሊቲ፣
dividend, interest, royalty,
liitii, kaffaltii hojii gaggees- የሥራ አመራር ክፍያ፣ የ ቴ ክ ኒ ክ
management fee, technical
saa, kaffaltii tajaajila teeknikaa አገልግሎት ክፍያ ወይም የመድን
fee, orinsurance premium
yookiin araboonii inshuuraansii አረቦን ከኢትዮጵያ ውስጥ shallbe liable for non-resi-
Naannicha keessaa kan argate
yoo ta’e, akkaataa taarifa keew-
ያገኘ እንደሆነ በዚህ አንቀጽ ንዑስ dent tax at the rate specified
wata kana keewwata xiqqaa 2 አንቀጽ(2) በተመለከተው መጣኔ in sub-article (2) of this
jalatti tumameen dirqama gibira መሠረት ግብር የመክፈል ግዴታ Article.
kaffaluu qaba. አለበት፡፡ 2) The rate of non-resident tax
2) Namni jiraataa Itiyoophiyaa hin 2) በኢትዮጵያ ነዋሪ ያልሆነ ሰው ግብር is:
taane taarifni gibira itti kaffalu: የሚከፍልበት መጣኔ፡-
(a) For an insurance premi-
(a) Kaffaltii waliigalaa araboonii um or royalty,5% of the
(ሀ) ለመድህን በሚከፈል አረቦን
inshuuraansiif kaffalamu gross amount of the pre-
yookiin royaaliitii irraa % 5; ወይም ከሮያሊቲ ጠቅላላው ክፍያ
mium or royalty;
(b) Galii waliigalaa gahee bu’aa ላይ 5% (b) For a dividend or in-
yookiin dhala irraa %10; (ለ) ከትርፍ ድርሻ ወይም ከወለድ፣ terest,10% of the gross
(c) Galii waliigalaa kaffaltii hojii ጠቅላላ ገቢ ላይ 0% amount of the dividend
gaggeessaa yookiin tajaajila (ሐ) ከስራ አመራር ክፍያ ወይም ከቴክኒክ or interest;
teeknikaa irraa % 15. (c) For a management or
አገል ግሎት ክፍያ ከጠቅላላ ገቢው
3) Galiin gahee bu’aa, dhala, royaa-
ላይ 05%፤ technical fee, 15 % of the
liitii, kaffaltii hojii gaggeessaa, kaf-
gross amount of the fee.
faltii tajaajila teeknikaa, yookiin 3) የትርፍ ድርሻ፣ የወለድ፣ የሮያሊቲ፣
araboonii inshuuraansii irraa ar- 3) Sub-article (2) of this Ar-
የስራ አመራር ክፍያ፣የቴክኒክ
game namni jiraataa Itiyoophiyaa ticle shall not apply to a
አገልግሎት ክፍያወይም የመድን
hin taane karaa dhaabbata dhaa- dividend, interest, royalty,
አረቦን ገቢ የተገኘው በኢ ትዮጵያ management fee, techni-
biin hojjetuutiin hojii daldalaa
Naannicha keessatti gaggeessu ir- ነዋሪ ያልሆነ ሰው በቋሚነት በሚሰራ cal fee, or insurance pre-
raa yoo ta’e, keewwata kana keew- ድርጅት አማካኝነት ኢትዮጵያ mium that is attributable
wata xiqqaa 2 jalatti kan tumame ውስጥ ከሚያከናውነው የንግድ ሥራ to a business carried on by
raawwatiinsa hin qabaatu. Kun የሆነ እንደሆነ የዚህ አንቀጽ ንዑስ the non-resident through a
yeroo ta’utti, galiiwwan kun ak- አንቀጽ(2) ተፈፃሚ አይሆንም፡፡ ይህ permanent establishment in
kuma haala isaatti bu’uura Gaba- Ethiopia and, in that case,
በሚሆንበት ጊዜ እነዚህ ገቢዎች እንደ
tee “C” yookiin “D” tiin gibirri itti the amount shall be taxable
kaffalama. ሁኔታው በሰንጠረዥ "ሐ" ወይም "መ"
under Schedule ‘C” or ‘D”, as
መሠረት ግብር ይከፈልባቸዋል፡፡
the case may be.
49. Kaffaltii Tajaajila Teeknikaa fi
Royaaliitii Akka Bakka Buu- #9. እንዲተካ በተጠየቀ የቴክኒክ 49. Taxation of Recharged Tech-
famu Gaafatamee Irratti Gibira
አገልግሎት ክፍያ እና ሮያልቲ ላይ nical Fees and Royalties
Kaffalamu
1) Keewwatni kun raawwatinsa ስለሚከፈል ግብር 1) This Article shall apply
kan qabaatu haalawwan armaan 1) ይህ አንቀጽ ተፈፃሚ የሚሆነው when the following condi-
gaditti tarreeffaman guutamanii የሚከተሉት ሁኔታዎች ተሟልተው tions are satisfied:
yoo argamani dha: ሲገኙ ይሆናል፡-
(a) A nonresident supplies
(a) Namni jiraataa Itiyoophiyaa technical services or the
(ሀ) በኢትዮጵያ ነዋሪ ያልሆነ ሰው
hin taane karaa dhaabbata lease of equipment oth-
በቋሚነት በሚሠራ ድርጅት
dhaabbiin hojjetuu osoo hin er than through a per-
ta’ii ofuma isaatiin tajaajila አማካኝነትሳይሆን በራሱ የቴክኒክ manent establishment in
teeknikaa yookiin tajaajila አገልግሎት ወይም የመሣሪያ ኪራይ Ethiopia;
kiraayii (liizii) meeshaa kan (ሊዝ) አገልግሎት የሰጠ እንደሆነ፤
kennu yoo ta’e;
Labsii Lak. 202/2009 Fuula 49 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ $9 Proclamation No. 202/2017 Page 49
(b) Tajaajilli teeknikaa yookiin (ለ) የቴክኒክ አገልግሎት ወይም (b) The technical services are
tajaajilli kiraayii (liizii) mee- የመሣሪያ ኪራይ (ሊዝ) አገልግሎት supplied, or equipment
shaa namni kennameef “ta- የተሰጠው ("አገልግሎት ተቀባይ" leased,to a person (re-
jaajila fudhataa” jedhamee ferred to as the “recipient”)
ተብሎ የሚጠቀሰው) ሰው፤
kan waamamu:
(i) Hojii daldalaa karaa dhaab- (i) ከኢትዮጵያ ውጪ ባለ በቋሚነት who is:
bata dhaabbiin Itiyoophi- በሚሠራ ድርጅት አማካኝነት (i) A resident of the region,
yaan alatti hojjetu raawwatu የሚያከ ናውነውን የንግድ ሥራ other than in relation to a
osoo hin dabalatiin jiraataa ሳይጨምር፣ በኢትዮጵያ ነዋሪ business conducted by the
Naannichaa yoo ta’e; yookiin ከሆነ፤ወይም resident through a perma-
(ii) Jiraataa Itiyoophiyaa kan hin nent establishment outside
(ii) በኢትዮጵያ ነዋሪ ያልሆነ እና በቋሚ
taanee fi karaa dhaabbata Ethiopia; or
dhaabbiin hojjetuu hojii dal- ነት በሚሠራ ድርጅት አማካኝነት
(ii) A non-resident conduct-
dalaa kan raawwatu yoo ta’e; የንግድ ሥራ የሚያከናውን ከሆነ፤
(c) Dhiyeessii yookiin liizicha ing business in Ethiopia
(ሐ) ከአቅርቦቱ ወይም ከሊዙ ጋር
waliin walqabatee nama ji- through a permanent es-
በተያያዘ በኢትዮጵያ ነዋሪ
raataa Itiyoophiyaa hin ta- tablishment;
ላልሆነው ሰው የቴክኒክ አገልግሎት
aneef kaffaltiin tajaajila teek- (c) The technical fee or royalty
ወይም የሮያሊቲ ክፍያ የተከፈለው
nikaa yookiin royaaliitii kan in respect of the supply or
kaffalame tajaajila fudhataa ከአገልግሎት ተቀባዩ ጋር ግንኙነት
lease is paid to the non-res-
waliin nama qunnamtii qabu ባለው በኢትዮጵያ ነዋሪ ባልሆነ ሰው
ident by another non-resi-
jiraataa Itiyoophiyaa hin ta- የሆነ እንደሆነ፤ dent that is a related person
aneen yoo ta’e; (መ) ግንኙነት ያለው ሰው የቴክኒክ
(d) Namni qunnamtii qabu of the recipient;
አገልግሎት ወይም የሮያሊቲ (d) The technical fee or royalty
kaffaltii tajaajila teeknikaa
ክፍያውን ከአገልግሎት ተቀባዩ is recharged by the related
yookiin royaaliitii tajaajila
fudhataa irraa kan gaafate የጠየቀ እንደሆነ፤ person to the recipient.
yoo ta’e. 2) ይህ አንቀጽ ተፈፃሚ በሚሆንበት ጊዜ 2) If this Article applies,the
2) Keewwatni kun yeroo raawwii ግንኙነት ያለው ሰው ለአገልግሎቱ Proclamation shall apply as
qabaatutti namni quunnamtii ተቀባይ የቴክ ኒክ አገልግሎቱን ወይም if the related person is sup-
qabu tajaajila fudhatichaaf ta- የመሣሪያውን ሊዝ አገልግሎት plying the technical services
jaajila teeknikaa yookiin tajaajila
liizii meeshaa akka kennetti fud- እንደሰጠ ተቆጥሮ እንዲሁም እን or leased equipment to the
hatamee akkasumas maallaqni ዲተካ የተጠየቀው ገ ን ዘ ብ recipient and the recharged
akka bakka buufamu gaafatame ለቴክኒክ አገልግሎቱ ወ ይ ም amount is the technical fee for
tajaajila teeknikaa yookiin liizii ለመሣሪያው ሊዝ የተከ ፈለ ክፍያ the services or royalty for the
meeshaaf akka kaffaltii kaffala- እንደሆነ ተቆጥሮ የዚህ አዋጅ leased equipment.
meetti lakkaa’amee tumaaleen ድንጋጌዎች ተፈፃሚ እንዲሆኑ
Labsii kanaa akka raawwatiinsa 50. Taxation of Non-resident En-
qabaatan ni taasifama. ይደረጋል፡፡
tertainers
50. Gibira Tajaajila Kennitoota 1) A non-resident entertainer
$. በኢትዮጵያ ነዋሪ ያልሆኑ የመዝናኛ
Bashannanaa Jiraataa Itiyoophi- or group of non-resident en-
አገልግሎት ሰጪዎች ግብር tertainers who has derived
yaa Hin Taanee
1) Hojii tajaajila bashannanaa 1) በክልሉ በሚካሄድ የመዝናኛ አገልግሎት incomefrom the participation
Naannicha keessatti gaggeef- ተግባር ላይ ተሳታፊ የሚሆን በክልሉ by the entertainer or group in
famu irratti hirmaataa kan ta’u ነዋሪ ያልሆነ የመዝናኛ አገልግሎት a performance taking place
namni yookiin gareen jiraataa in oromia shall be liablefor
የሚሰጥ ሰው ወይም ቡድን
Itiyoophiyaa hin taane tajaajila income tax at the rate of 10%
bashaannanaa kennu galii walii- ከመዝናኛ አገልግሎት
galaa tajaajila bashannanaa irraa በሚያገኘው ጠቅላላ ገቢ ላይ 0%
on the gross income derived
argatu irraa %10 gibira ni kaffala. from the performance without
ግብር ይከፍላል፡፡
2) Galii miseensummaa garee irraa deduction of expenditures.
argamu dabalatee fayyadamaan 2) በቡድን አባልነት የሚገኝን 2) When the income for a per-
galii tajaajila bashannanaa irraa ገቢ ጨምሮ ከ መዝናኛ አገልግሎት formance by an entertainer,in-
argamuu nama bashannansiisu የሚገኘው ገቢ ተጠቃ ሚ አዝናኙ cluding as member of a group,
osoo hin ta’iin nama biroo yoo ሳይሆን ሌላ ሰው የሆነ እንደሆነ ይህ is derived not by the enter-
ta’e, galii waliigalaa namni kun tainer but by another person,
argatu irratti tumaan keewwa- ሰው በሚያገኘው ጠቅላላ ገቢ ላይ
ta kana keewwata xiqqaa 1 kan የዚህ አንቀጽ ንዑስ አንቀጽ (1)ድንጋጌ sub-article (1) of this Article
raawwatu ta’a. ተፈፃሚ ይሆናል፡፡
shall apply to the gross income
derived by that other person.
Labsii Lak. 202/2009 Fuula 50 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ $ Proclamation No. 202/2017 Page 50
3) Raawwii keewwata kanaatiif: 3) ለዚህ አንቀጽ አፈፃፀም፡- 3) For the implementation of this
(a) “Tajaajila bashannanaa kan (ሀ) "የመዝናኛ አገልግሎት Article:
kennu” jechuun ispoortessaa ሰጪ"ስፖርተኛን እና ሙዚቀኛን (a) “ntertainer” includes musi-
yookiin weellisaa ni dabalata. ይጨምራል፤ cian and sports person;
(b) “Garee” kilabii (garee) is- (ለ) "ቡድን" የስፖርት ክለብን (ቡድንን) (b) “Group” includes a sport-
poortii ni dabalata. ing team;and
ይጨምራል፤
(c) “Tajaajila bashannanaa” dor- (c) “Performance” includes a
(ሐ) "የመዝናኛ አገልግሎት "የስፖርት
gommii ispoortii ni dabalata.
ውድድርን ይጨምራል፡፡ sporting event.
51. Royaaliitii
1) Namni jiraataa Itiyoophiyaa ta’e $1. ሮያሊቲ
51. Royalties
royaaliitii naannicha keessatti 1) A resident of Ethiopia who
1) በኢትዮጵያ ነዋሪ የሆነ ሰው
kan argate yoo ta’e, kaffaltii wali- derives a royalty shall be lia-
ከክልሉ ሮያሊቲ ያገኘ እንደሆነ በጠቅላላ
igalaa royaaliitii irraa % 5 gibira ble for income tax at the rate
የሮያሊቲ ክፍያ ላይ 5% የገቢ ግብር
galii kaffaluuf dirqama qaba. of 5% on the gross amount of
የመክፈል ግዴታ አለበት፡፡
2) Namni jiraataa Itiyoophiyaa hin the royalty.
2) በኢትዮጵያ ነዋሪ ያልሆነ ሰው በክልሉ
taane karaa dhaabbata dhaab- 2) A non-resident who derives
ውስጥ ባለው በቋሚነት የሚሠራ
biidhaan Naannicha keessa ji- oromia source royalty that is
ruu fi hojjetuun galii royaaliitii ድርጅት አማካኝነት በክልሉ ውስጥ attributable to a permanent es-
naannicha keessatti yoo argatu, የሮያሊቲ ገቢ ሲያገኝ በጠቅላላ የሮያልቲ tablishment of the non-resident
kaffaltii royaaliitii waliigalaa ክፍያ ላይ 5% የገቢ ግብር የመክፈል in oromia shall be liable for in-
irraa % 5 gibira galii kaffaluuf ግዴታ አለበት፡፡ come tax at the rate of 5% on
dirqama qaba. the gross amount of the royalty
$2. የትርፍ ድርሻ
52. Gahee Bu’aa
1) በኢትዮጵያ ነዋሪ የሆነና የትርፍ 52. Dividends
1) Namni jiraataa Itiyoophiyaa ta’e
ድርሻ ያገኘ ሰው በጠቅላላው የትርፍ 1) A resident of Ethiopia who de-
naannicha keessatti gahee bu’aa
argate galii waliigalaa gahee bu’aa ድርሻ ገቢ ላይ 0% የትርፍ ድርሻ የገቢ rives a dividend in the region
irraa % 10 gibira galii gahee bu’aa ግብር የመክፈል ግዴታ አለበት፡፡ shall be liable for income tax
kaffaluuf dirqama qaba. 2) በኢትዮጵያ ነዋሪ ያልሆነ ሰው በክልሉ at the rate of 10% of the gross
2) Namni jiraataa Itiyoophiyaa hin ውስጥ ባለው በቋሚነት በሚሠራ amount of the dividend.
taane karaa dhaabbata dhaabbi- ድርጅት አማካኝነት በክልሉ ውስጥ 2) A non-resident who derives
idhaan Naannicha keessa jiruu fi የትርፍ ድርሻ ገቢ ሲያገኝ በጠቅላላ the regional source dividend
hojjetuun galii gahee bu’aa naanni- የትርፍ ገቢው ላይ 0% የገቢ ግብር
that is attributable to a per-
cha keessatti yoo argatu, galii wali- የመክፈል ግዴታ አለበት፡፡
manent establishment of the
igalaa gahee bu’aa irraa % 10 gibira non-resident in the region
galii kaffaluufdirqama qaba. shall be liable for income tax
$3. ወለድ
at the rateof 10% on the gross
53. Dhala 1) የኢትዮጵያ ነዋሪ የሆነና እና በክልሉ
amount of the dividend.
1) Namni jiraataa Itiyoophiyaa ወለድ ያገኘ ሰው፡-
ta’ee fi Naannicha keessatti dhala (ሀ) ወለዱን ያገኘው በገንዘብ ተቋማት
53. Interest
argate: ገንዘቡን በቁጠባ አስቀምጦ ሲሆን 1) A resident of Ethiopia who de-
(a) Dhalicha kan argate dhaab- በጠቅላ ላውየወለድ ገቢ ላይ 5% rives interest shall be liable for
bilee maallaqaatti maallaqa የገቢ ግብር የመክፈል
isaa qusannaan kan kaaw-
income tax at the rate of:
wate yoo ta’e, galii waliigalaa
ግዴታ አለበት፤ (a) In the case a savings de-
dhala irraa % 5 gibira galii
(ለ) በሌላ በማንኛውም ሁኔታ ወለድ posit with a financial in-
kaffaluuf dirqama ni qaba. የሚያገኝ ከሆነ በጠቅላላው የወለድ stitutionthat is a resident
(b) Haala biroo kamiiniyyuu ገቢ ላይ 0% የገቢ ግብር የመክፈል of Ethiopia, 5% of the gross
dhala kan argatu yoo ta’e, ግዴታ አለበት፤ amount of the interest; or
galii waliigalaa dhala irraa (b) In any other case, 10% of
% 10 gibira galii kaffaluuf thegross amount of the in-
dirqama qaba. terest.
Labsii Lak. 202/2009 Fuula 51 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ $1 Proclamation No. 202/2017 Page 51
2) Namni jiraataa Itiyoophiyaa hin 2) በኢትዮጵያ ነዋሪ ያልሆነ ሰው በክልል 2) A non-resident who derives
taane karaa dhaabbata dhaabbi- ውስጥ ባለው በቋሚነት በሚሠራ the regional source interest
idhaan Naannicha keessa jiruu that is attributable to a per-
ድርጅት አማካኝነት በ ክ ል ሉ
fi hojjetuun Naannicha keessatti manent establishment of the
galii dhalaa yoo argatu: ውስጥ የወለድ ገቢ ሲያገኝ፡-
non-resident in oromia shall
(a) Dhalicha kan argate dhaab- (ሀ) ወለዱን ያገኘው በኢትዮጵያ ነዋሪ be liable for income tax at the
bata maallaqaa jiraataa Itiy- በሆነ የገንዘብ ተቋም ገንዘቡን rate of:
oophiyaa ta’etti maallaqa isaa
በቁጠባ አስቀምጦ ሲሆን በጠቅላላው (a) In the case a savings de-
qusannaan kaawwachuun
የወለድገቢ ላይ 5% የገቢ ግብር posit with a financial insti-
yoo ta’u, galii waliigalaa dha-
la irraa % 5 gibira galii kaffa- tution that is a resident of
የመክፈል ግዴታ አለበት፤
luuf dirqama qaba. Ethiopia, 5% of the gross
(ለ) በሌላ በማንኛውም ሁኔታ ወለዱን
(b) Haala biroo kamiiniyyuu amount of the interest; or
dhala kan argatu yoo ta’e, የሚያገኝ ከሆነ በጠቅላላው የወለድ (b) In any other case, 10% of
galii waliigalaa dhala irraa ገቢ ላይ 0% የገቢ ግብር የመክፈል thegross amount of the in-
% 10 gibira galii kaffaluuf ግዴታ አለበት፤ terest.
dirqama qaba.
54. Income from Casual Rentals
$4. ሀብትን አልፎ አልፎ በማከራየት የሚገኝ
54. Galii Darbee Darbee Qabeenya 1) A person who derives income
Kireessuun Argamu ገቢ from the casual rental of as-
1) Naannicha keessatti darbee dar- 1) በክልሉ ውስጥ አልፎ አልፎ set in Ethiopia (including any
bee qabeenya (lafa, mana yooki- ሀብት (ማንኛውንም መሬት፣ቤት፣ ወይም land, building, or movable as-
in qabeenya socho’u kamiyyuu) set) shall be liable for income
የሚንቀ ሳቀስ ሀብት) በማከራየት ገቢ
kireessuun namni galii argatu tax on the annual gross rent-
galii waliigalaa kiraa irraa %15 የሚያገኝ ሰው ከጠቅላላው የኪራይ ገቢ
alincome at the rate of 15% of
gibira galii kiraa kaffaluuf dirqa- ላይ 05% የኪራይገቢ ግብር የመክፈል
the gross amount of the rental
ma qaba.
2) Tumaan keewwata kanaa ak-
ግዴታ አለበት፡፡ income.
kaataa Labsii kana keewwata 2) የዚህ አንቀጽ ድንጋጌ በዚህ አዋጅ 2) This Article shall not apply to
49 yookiin 52 tiin galii gibirri በአንቀጽ #9 ወይም $2 መሠረት income that is a royalty tax-
royaaliitii itti kaffalamu irratti የሮያሊቲ ግብር በሚከፈልበት ገቢ ላይ
able under Article 49 or 52 of
raawwatiinsa hin qabaatu. this Proclamation.
ተፈፃሚ አይሆንም፡፡
Part Sixteen
Kutaa Kudha Jaha ክፍል አሥራ ስድስት Miscellaneous Provisions
Tumaalee Adda Addaa 92. Power to Issue Regulations
ልዩ ልዩ ድንጋጌዎች
92. Aangoo Dambii fi Qajeelfama and Directives
Baasuu (2. ደንብና መመሪያዎችን የማውጣት
1) The Council of regional gov-
1) Labsii kana raawwachiisuuf ሥልጣን ernment may issue Regulations
Manni Maree Bulchiinsaa Moo- 1) ለዚህ አዋጅ ትክክለኛ አፈፃፀም የክልል necessary for the proper imple-
tummaa Naannichaa Dambii mentation of this Proclamation.
መስተዳድር ምክር ቤት ደንብ ያወጣል፡፡
baasuu ni danda’a. 2) The Autority may issue Direc-
2) Labsii kanaa fi Dambii Labsicha 2) ባለሥልጣኑ ለዚህ አዋጅ እና ለሚወጣው
tives necessary for the proper
hojiirra oolchuuf bahu raaw- ደንብ ሥራ ላይ ለማዋል መመሪያዎችን implementation of this Proc-
wachiisuuf Abbaan Taayitichaa ሊያወጣ ይችላል፡፡ lamation and Regulations.
Qajeelfama baasuu ni danda’a.
93. Repealed and Inapplicable
93. Seerota Rawwatiinsa Hin Qabaanne (3. የተሻሩ እና ተፈፃሚነት የማይኖራቸው Laws
1) Labsii Gibira Galii Mootum- ሕጎች 1) The Income Tax Proclamation
maa Naannoo Oromiyaa Lak. 1) የኦሮሚያ ክልላዊ ምንግስት የገቢ No. 74/1995, Proclamation to
74/1995, Labsii Lak. 74/1995 amend this income tax procla-
ግብር አዋጅ ቁጥር &4/፲፱፻፺5 ፣አዋጅ
Fooyyessuuf Labsii Bahe Lak. mation No.134/2000, a procla-
134/2000, Labsii Lak. 74/1995 ቁጥር &4/፲፱፻፺5 ለማሻሻል የወጣ mation to reamend the amend-
Akka Fooyya’eetti Irra Deebiin አዋጅ ቁጥር )V4/፪ሺ፣ አዋጅ ቁጥር ed income tax prpclamtion No.
Fooyyessuuf Labsii Bahe Lak. &4/፲፱፻፺5 በድጋሚ ለማሻሻል የወጣ 74/1995 of Oromiya National
171/2004 akkasumas Labsii regional state perocalmation
አዋጅ ቁጥር )&1/፪ሺ4 እና የማዕድን
Gibira Galii Hojii Albuudaa No.171/2012 and the min-
Lak. 92/1997 Labsii kanaan ሥራ ገቢግብር አዋጅ ቁጥር (2/፲፱፻፺7 ing income tax proclamation
haqamanii jiru. በዚህ አዋጅ ተሽረዋል፡፡ No.92/97 is her by repaled.
2) Seerotnii fi barmaatileen hojii
2) ይህን አዋጅ የሚቃረን ሌላ ማንኛውም
2) No other law may, in so far as it
Labsii kanaan faallessan kami- is inconsistent with this Proc-
yyuu dhimmoota Labsii kana ሕግበዚህ አዋጅ በተመለከቱት ጉዳዮች lamation, be applicable with
keessatti hammataman irratti ላይ ተፈፃሚ አይሆንም፡፡ respect to matters provided for
raawwatiinsa hin qabaatan. by this Proclamation.
(4. የመሸጋገሪያ ድንጋጌዎች
94. Tumaalee Ce’umsaa 94. Transitional Provisions
1) Labsiin kun osoo hojiirra hin 1) ይህ አዋጅ ተፈፃሚ መሆን 1) Subject to the Tax Admin-
ooliin dura bara gibiraa jiruuf ከሚጀምርበት የግብር ዓመት በፊት istration Proclamation, the
raawwiin seerota Labsii kanaan ላለው የግብር ዓመት በዚህ lawshere by repealed shall
haqamanii kan itti fufu ta’a. continue to apply for the tax
አዋጅ የተሻሩ ሕጎች ተፈፃሚነት
2) Labsii kanaan jechi bara gibiraa year preceding the tax year in
darbe jedhu akkaataa barbaa- ይቀጥላል፡፡ which this proclamation en-
chisummaa isaatti bara gibiraa 2) በዚህ አ ዋ ጅ ters into force.
seerota haqaman keessa jirus ni ያለፈው የግብር ዓመት የሚለው 2) A reference in this Proclama-
dabalata. tion to a previous tax yearin-
አገላለፅ እንደ አግባብነቱ በተሻረው
cludes, when the context re-
ሕግ ያለውን የግብር ዓመትም quires, a reference to a taxyear
ይጨምራል፡፡ under the repealed laws.
Labsii Lak. 202/2009 Fuula 82 አዋጅ ቁጥር 2)2/፪ሺ9 ገጽ W2 Proclamation No. 202/2017 Page 82
3) Akkaataa Labsii kana keewwa- 3) በዚህ አዋጅ አንቀጽ %9 መሠረት ቀደም 3) A reference in Article 69 of
ta 69 tiin ibsi hir’ifama kanaan ሲል የተደረገ ተቀናሽ፣ወጪ፣ኪሳራ thisProclamation to a previ-
dura taasifamee, baasii, kasaaraa ously deducted expenditure,
ወይም የማይሰበሰብ እዳ የሚለው አገላ
yookiin idaa hin sassaabamne loss, or bad debt includesa
jedhu bu’uura seera haqameeti- ለጽ በተሻረው ሕግ መሠረት የተቀነሰን
reference to expenditure, loss,
in baasii hir’ifame, kasaaraa ወጪ፣ ኪሳራ ወይም የማይሰበሰብ ዕዳን or bad debt deducted under
yookiin idaa hin sassaabamne ይጨምራል፡፡ the repealed law.
ni dabalata. 4) Profit and loss or income state-
4) በዚህ አዋጅ መሠረት የትርፍ እና
4) Akkaataa Labsii kanaatiin ibsi
ኪሣራ ወይም የገቢመግለጫ በፋይናንስ ment to be prepared under this
bu’aa fi kasaaraa yookiin galii ak-
proclamation shall be in accor-
kaataa Qophii fi Dhiyeessa Gab- ሪፖርት አዘገጃጀትና አቀራረብ አዋጅ
aasa Faayinaasiitiin kan qophaa’u
dance with the schedule to be
መሠ ረት የሚዘጋጀው የኦሮሚያ የሂሳብ
ta’ee, akkaataa gabatee yeroo set by the Oromiya Audit and
Boordiin Qabiinsa Herregaa fi
አያያ ዝና ኦዲት ቦርድ በሚያወጣው Accounting Board. The laws
Odiitii oromiyaa hundaa’u baas- የጊዜ ሰሌዳ መሠረት ይሆናል፡፡የጊዜ here by repealed shall continue
uun ta’a. Gabateen yeroo hanga ሰሌዳው ተፈፃሚ እ ስ ከ ሚ ሆ ን to apply until theschedule be-
hojiirra ooluu eegalutti seerri ድረስ የተሻረው ሕግ ተፈፃሚነት
comes operative.
haqame raawwatiinsa ni qabaata. 5) The Authority shall determine
ይቀጥላል፡፡
5) Abbaan Taayitichaa yeroo Lab- within one year from theeffec-
siin kun hojii irra oole irraa 5) ባለሥልጣኑ ይህ አዋጅ በሥራ tive date of this Proclamation,
eegalee waggaa tokko keessatti ላይ ከዋለበት ጊዜ ጀምሮ በአንድ the date from when the Cate-
yeroo sadarkaan kaffalaa gibi- ዓመት ጊዜ ውስ ጥ በዚህ አዋጅ gory of taxpayers provided here
raa akkaataa Labsii kanaatiin in shall begin to apply. The re-
የተደነገገው የግብር ከፋዮች ደረጃ
tumame itti rawwatamu ni mur- pealed law relating to the Cate-
teessa. Kun hanga murtaaa’utti ተፈፃሚ የሚሆንበትን ጊዜ ይወስናል፡
gory of taxpayersshall continu-
sadarkaa kaffalaa gibiraa ilaal- ፡ ይህ እስከሚወሰን ድረስ የግብር
eto apply until that time.
chisee seerri haqame raawwati- ከፋዮችን ደረጃ በሚመለከት 6) Regulations and Directives is-
insa ni qabaata.
6) Dambiiwwanii fi qajeelfamoon-
የተሻረው ሕግ ተፈፃሚ ይሆናል፡፡ sued under the Repealed laws
ni bu’uura seerota haqamaniitiin 6) በተሻሩት ሕጎች መሠረት የወጡ ደንቦች shall continue to apply to the
bahan hanga Labsii kanaan wal እና መመሪያዎች ከዚህ አዋጅ ጋር
extent that they are not incon-
hin faallessinettii fi dambiiwwanii sistent with this Proclamation
እስ ካልተቃረኑ እና በሌሎች ደንቦችና
fi qajeelfamoota birootiin hanga and until such time as they
መመሪያዎች እስከሚተኩ ድረስ are replaced by new Regula-
bakka bu’anitti rawwiin isaanii
kanitti fufu ta’a. ተፈፃሚነታቸው ይቀጥላል፡፡ tions and Directives.
95 Yeroo Labsichi Hojiirra Itti Oolu (5. አዋጁ የሚፀናበት ቀን 95. Effective Date
Labsiin kun Adoolessa 1 bara This Proclamation shall apply
2008 irraa eegalee galii argame ይህ አዋጅ ከሐምሌ 1 ቀን ፪ሺ8 ዓ.ም
on incomederived as of 8th
irratti raawwatiinsa ni qabaata. ጀምሮ በተገኘ ገቢ ላይ ተፈፃሚ ይሆናል፡፡ day of July , 2016.
Finfinnee, Finfinne
ፊንፊኔ
Guraandhala 24 Bara 2009
የካቲት @4 ቀን 2ሺ9 March 3, 2017
Lammaa Magarsaa
Lema Megersa
Pirezidaantii Mootummaa Naannoo ለማ መገርሳ
Oromiyaa
President of Oromia Regional State
የኦሮሚያ ክልላዊ መንግስት ፕሬዝዳንት