Value Added Tax Proclamation No.285/2002. País/Territorio Etiopía Tipo de documento Legislación Fecha 2002 Fuente FAO, FAOLEX Fuente original 8th Year No. 33 ADDIS ABABA 1July 2002 Materia Energía, Alimentación y nutrición, Agua, General Palabra clave Gobernanza Negocios/industria/corporaciones Conservación de energía/producción de energía Tasa/impuesto Peligros Protección social Seguridad alimentaria Abastecimiento de agua Área geográphica Africa, Africa Oriental, Naciones en desarrollo sin litoral, Países menos desarrollados, Sahel Resumen 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. Texto completo Amárico/Inglés Página web www.yumpu.com