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Value Added Tax Proclamation No.285/2002.

Pays/Territoire
Éthiopie
Type du document
Législation
Date
2002
Source
FAO, FAOLEX
Source d'origine
8th Year No. 33 ADDIS ABABA 1July 2002
Sujet
Énergie, Alimentation et nutrition, Eau, Général
Mot clé
Gouvernance Commerce/industrie/sociétés Conservation de l'énergie/production de l'énergie Taxe/impôt Risques Protection sociale Sécurité alimentaire Approvisionnement en eau
Aire géographique
Afrique, Afrique Orientale, Nations en développement sans littoral, Pays les moins avances, Sahel
Résumé

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.

Texte intégral
Amharique/Anglais
Site web
www.yumpu.com