Tax advisory English and Amharic

AACCSA is offering various services to its members and potential members. The chamber has started recently a tax advisory service which focuses on the country’s different tax proclamations, regulations and directives. The advisory service targets the business community on developing their capacity regarding tax issues.

The tax related advisory service includes:-

Income Tax

Under the custodian of EFDR people’s representative parliament, the Income tax proclamation No. 286/2002 has been declared and also the regulation no. 78/2002 is issued pursuant to the income tax proclamation. The advisory service regarding the income tax focuses on issues

Employment Income tax
Rental Income tax
Business Profit tax
Other Income

Income from Rendering of Technical Services
Income from Games of Chance
Income from Rental of Property
Interest Income on Deposits

Value Added Tax (VAT)

Value Added Tax has been declared on the proclamation no 285/2002 and the regulation no. 79/2002 that is issued pursuant to the proclamation. Ethiopian Revenues and Customs Authority has issued different directives according to the power rendered by the VAT regulation 79/2002 Art. 39. The Tax Advisory service that relates to VAT includes

Obligatory Registration to the tax
Voluntary registration to the tax
Registration Procedure
Mixed Supplies
Taxable activity
Reverse Taxation (VAT withholding )
Tax Imposition
Exempt Transactions
Place, Time and Value of Supplies
Adjustment of the Value of Taxable Transaction
Time and Value of Imports
Tax Payable for Tax Period
Filling of Tax Return and Payment of VAT
Tax Refund
Etc

Turn Over Tax (TOT)

Turn over Tax has been declared under the proclamation No. 308/2002 and the chamber is providing the tax advisory service regarding to this tax

Rate of the tax
Base of Computation of the tax
Obligation to collect and transfer the tax
Exemptions from the tax
Records
Filling of the tax return and payment
Assessment of the tax
etc

Excise Tax

Under the Proclamation No. 307/2002 Excise Tax has come in to operation. The tax advisory service of the chamber also includes issues related to Excise tax

Scope of the tax
Rate of the tax
Base of computation of the tax
Payment of the tax

In respect of goods produced locally, by the producer
In respect of goods imported, by the importer

Time of payment
Assessment of the tax
etc

የታክስ ምክር አገልግሎት

የአዲስ አበባ ንግድና የዘርፍ ማኅበራት ምክር ቤት ኢትዮጵያው ውስጥ እየተሰራባቸው ባሉት የግብር እና የታክስ ህጎች ላይ የንግዱ ማኅበረሰብ በቂ የሆነ ዕውቀት እንዲኖረውና ስለሚከፍለው ግብር እና ታክስ ምንነት ግንዛቤ እንዲያገኝ የታክስ እና የግብር ማማከር አገልግሎት እየሰጠ ይገኛል፡፡ ንግድ ም/ቤቱ እየሰጠ የሚገኘው የግብር እና ታክስ ማማከር አገልግሎት የሚያካትታቸው የሚከተሉት ናቸዉ፡፡

በገቢ ግብር ዙሪያ

በገቢ ግብር አዋጅ 286/1994፣ ይህን አዋጅ ለማስፈፀም በወጣው ደንብ ቁጥር 78/1994 እንዲሁም ከገቢ ግብር ጋር በተያያዘ በወጡ የተለያዩ ደንቦች ላይ ሲሆን

ከመቀጠር ጋር በተያያዘ ከሚገኝ ገቢ ላይ ስለሚከፈል ግብር
ከቤት/ህንጻ በማከራየት በሚገኝ ገቢ ላይ ስለሚከፈል ግብር
ከንግድ እንቅስቃሴ ከሚገኝ ገቢ (ትርፍ) ላይ ስለሚከፈል ግብር እንዲሁም
ከሌሎች ገቢዎች ላይ ስለሚከፈል ግብር

የፈጠራ መብትን ከማከራየት የሚገኝ ገቢ
የቴክኒክ አገልግሎት በመስጠት የሚገኝ ገቢ
ከዕድል ሙከራ የሚገኝ ገቢ
የአክሲዮን ትርፍ ድርሻ
ከንብረት ኪራይ የሚገኝ ገቢ
በተቀማጭ ገንዘብ ላይ የሚከፈል ወለድ ገቢ

በተጨማሪ እሴት ታክስ ዙሪያ

የተጨማሪ እሴት ታክስ አዋጅ 285/1994 ፣ ይህንን አዋጅ ለማስፈፀም የወጣው ደንብ ቁጥር 79/1994 እንዲሁም በኢትዮጵያ ገቢዎችና ጉምሩክ ባለሥልጣን የወጡ የተለያዩ መመሪያዎች ሲሆኑ፤ የማማከር አገልግሎቱ ከተ/እ/ታክስስ ጋር በተያያዘ ከአዋጁ፣ ከደንቡ እና ከመመሪያዎች ላይ አስፈላጊና ወሳኝ ናቸው የተባሉትን ከዚህ በታች የተመለከቱትንና ሌሎች ነጥቦች በማውጣት አገልግሎቱን ይሰጣል፡፡