Proclamation No. 77/1997

Sales and Excise Tax (Amendment) Proclamation

WHEREAS, it has become necessary to amend the Sales and Excise Tax Proclamation;

NOW, THEREFORE, in accordance with Article 55(1) of the Constitution, it is hereby proclaimed as follows:

1. Short Title

This Proclamation may be cited as the “Sales and Excise Tax (Amendment) Proclamation No. 77/1997.”

2. Amendment

The Sales and Excise Tax Proclamation No. 68/1993 is amended as follows:

1) Sub-Article (3) (a) of Article 8 is deleted and
replaced by the following new sub-Article (3) (a):
    "3(a) Where the tax payer is a producer, service
    supplier, wholesaler or retailer, he shall
    declare and pay the tax on a monthly sales
    transaction within seven working days from
    the end of the month, at the latest."
2) Numbers 1, 2.2, 2.3.3, 3, 5.2, 6 and 17 of Schedule
D attached to the Proclamation are deleted and
replaced by the following numbers:
    "1. Any type of sugar excluding molasses 33%
    "2.2 Mineral Water 40%
    "2.3.3 Other alcoholic drinks 50%
    "3. All types of pure alcohol 150%
    5.2 Cigarettes, cigar, cigarillos, pipe
    tobacco, snuff and other tobacco
    products. 75%
    "6. Salt 30%
    "17. Land Rovers, Jeeps and other
    Fourwheel Drives 40%
3) The Minister of Finance is hereby empowered to
substitute the rates indicated below for their
counterparts in numbers 2.1 and 2.3.1 of Schedule
D attached to the Proclamation, if satisfied that
conditions listed under sub-Article (4) hereunder
are fulfilled:
    2.1 All types of soft drinks except squash and
    similar juices 40%
    2.3.1 All types of beer and stout 50%
4) Conditions Precedent
    The provisions of Sub-Article (3) above become
    applicable:
        1. In the case of soft drinks, where the production
        has increased by 70% (seventy percent) or new
        factories thereof are established.
        2. In the case of Beer, where the production has
        increased by 50% (fifty percent) or new
        breweries are established.

3. Effective Date

This Proclamation shall enter into force as of the 3rd day of June, 1997.

Done at Addis Ababa, this 3rd day of June, 1997.

NEGASO GIDADA (DR.)

PRESIDENT OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA