Value Added Tax Proclamation No.285/2002. Country/Territory Ethiopia Document type Legislation Date 2002 Source FAO, FAOLEX Original source 8th Year No. 33 ADDIS ABABA 1July 2002 Subject Energy, Food & nutrition, Water, General Keyword Governance Business/industry/corporations Energy conservation/energy production Tax/levy Hazards Social protection Food security Water supply Geographical area Africa, Eastern Africa, Landlocked Developing Nations, Least Developed Countries, Sahel Abstract Section 1 of the Proclamation provides for definitions; under the Proclamation "Goods" means all kinds of corporeal movable or immovable property, thermal or electrical energy, heat, gas, refrigeration, air conditioning, and water, but does not include money. Section 2 provides for imposition of Value Added Tax (VAT) and transactions exempted from tax. The following types of supplies of goods (other than by way of export) or rendering of services, are exempt from payment of VAT to the extent provided by regulation: the sale or transfer of a used dwelling, or the lease of a dwelling; the import or supply of prescription drugs specified in directives issued by the Minister of Health, and the rendering of medical services; the rendering of educational services provided by educational institutions, as well as child care services for children at pre-school institutions; the supply of goods and rendering of services in the form of humanitarian aid, as well as for the purpose of rehabilitation after natural disasters, industrial accidents, and catastrophies; the supply of electricity, kerosene, and water; permits and license fees. etc. The Proclamation continues providing for the discipline of VAT on place, time and value of supplies, registration, administrative procedures, among others. Full text English/Amharic Website www.yumpu.com