Rural land Use Payment and Agricultural Activities Income Tax Amendment Proclamation (No. 99/2005). Country/Territory Ethiopia Territorial subdivision Oromia Document type Legislation Date 2006 Source FAO, FAOLEX Subject Agricultural & rural development, Forestry, Land & soil Keyword Agricultural development Tax/levy Institution Land tenure Agricultural land Smallholders/peasants Geographical area Africa, Eastern Africa, Landlocked Developing Nations, Least Developed Countries, Sahel Abstract This Proclamation concerns rural land use payment payable by farmers, investors and enterprises for rural land used for agricultural activities and tax payable by farmers on income from agricultural activities in the Oromia Region. Rural land use payment shall be paid for all rural land owned legally. Any rural land held for agricultural activities by a farmer whether cultivated or not is subjected to rural land use payment except for damages beyond his or her control. Persons liable to pay rural land use payment shall be notified to the Revenue Bureau and the Bureau shall register and maintain record this information. An appeal committee shall be established at each Woreda. A government organization or non-government organization or a private investor who develops forest upon directives of the Oromia Investment Commission shall be exempted from rural land use payment. Full text English Website www.chilot.me References - Legislation Amended by Revised rural land use payment and agricultural income tax proclamation No. 131/2007 issued to amend the previous proclamation No.99/2005 (131/2007). Legislation | Ethiopia | 2007 Keyword: Tax/levy, Smallholders/peasants Source: FAO, FAOLEX