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2005 OROMIYA REVENUE AUTHORITY
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Pay your tax today for a bright future!
2005 OROMIYA REVENUE AUTHORITY
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Pay your tax today for a bright future!
Baafata (table of Contents) Fuula
I.Seensa…………………………………...…………………………………...………….............. 1
II.Ergama (Mission) Fi MUl’ata (Vision) BGO……………………………......………….......... 2
Ergama (Mission)………………………………………………………………........................ 2
Mul’ata (Vision)…………………………………………………………………………......…. 2
Dudhaalee (Values)…………………………………………………………………………..…. 2
III.Xiinxala Aangoo fi Hojii Biiroo Galiiwwanii Oromiyaa……………………………………..… 3
1. Hiika Taaksii……………………………………………………………………………………. 5
2. Bu’uura Amaloota taaksii (basic charaterstics of taxation)……………………………………… 5
3. Kaayyoowwaan Gibiraa fi Taaksii (objectives of taxation)………………………………..…….. 7
4. Labsii Gibira Galii lakk. 74/1995.………………………………………………………..…….. 10
5. Akaakuuwwan Gibiraa………………………………………………………………….……… 13
5.1 Galii Qaxaramuun argamu (Galii Gabatee "A")………………………………...………........ 14
5.2 Galii Kiraa manaa irraa argamu (Galii Gabaate "B")………………………………............. 18
5.3 Gibira hojii bu'aa daldalaa (Galii Gabatee "C")………………………………........................ 22
6.3.1 Toora ittiin Gibira Bu’aa daldalaa Xiinxalan…………………………………............. 24
(Step to calculate profit tax) …………………………………...…………………………. 24
5.4 Galii Gabatee "D"'Galiiwwan biroo…………………………………...……………….…… 43
6. Labsii Taaksii Eksaayizii Lakk.76/1995…………………………………...………………… 55
7. Labsii Taaksii Tarnovarii Lakk.75/1995…………………………………...……………..…….... 60
8. Taaksii Dablata qabeenyaa lak. 285/1994 ………………………………...…………………… 66
9. Labsii Gibira Albuudaa Lakk. 92/1997…………………………………...…………………….... 77
9. Labsii Qaraxa Tembeera Lakk.77/1996 akka fooyya'etti……………………………...……… 89
10. Tumaalee Adda Addaa…………………………………...……………………………............... 93
11.Witholding (gibira hir’isanii hanbisuu) …………………………………...…………………...... 95
12. Deeggarsa Waajjiroota Biroo……………………………………….…………..……………..... 112
13. Lakkoofsa eenyummeessaa kaffalaa gibiraa………………………………………….……........ 112
14.Nagahee………………………………………………………………………..…..……............. 117
15.Hayyama Hojii Daldalaa……………………………………….………………..……………..... 117
16. Dirqama galmee qabachuu………………………………...…………………………….........… 126
17.Komii…………………………………...……………………...………………….…….......…… 127
18. maashinii gurgurtaa galmeessu (cash register machine ) ……………………………................ 128
1.የኦሮሚያ ገቢዎች ቢሮ ራዕይ &ተልዕኮና ዓላማ…………………………………...……………………… 145
2. የግብር /ታክስ ምንነትና ጠቀሜታው…………………………………...……………………………...... 150
3. ታክስ ባህሪያት……………………………………………………………………………………… 151
4. የታክስ ዓላማዎች…………………………………………………………………………………… 154
5. ግብር /ታክስ /ከፋዮች እነማን ናቸው? በስንት ይከፈላሉ?…………………………………………………… 156
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6. የግብር /ታክስ / አይነቶችና አፈጸጸማቸው …………………. 158
6.1. ……………………………………….………………… 158
6.1.2 ከቤት ኪራይ የሚገኝ ገቢ ግብር……………………………………………………… 161
6.1.3. የንግድ ስራ ገቢ ግብር……………………………………………………………… 164
6.1.4 የሠንጠራ¡ መ ገቢ /ሌሎች ገቢዎች /የሚከተሉት ጨምሮ…………………………… 171
6.2 ቀጥተኛ ያልሆኑ የግብር /ታክስ ዓይነቶች…………………………………………………… 173
6.2.1 የተጨማሪ እሴት ታክስ/ተ.እ.ታ/………………………………………………… 173
.……........ .……........ .……........ .……...... .……........ .…….... 219
6.2.5. ቅድመ ታክስ ክፍያ /withholding / ……………………………………………… 223
7 የክሊራንስ ማንነተና ጠቀሜታው…………………………………...………………………………...... 228
8.ስለ ደሪሰኝ ምንነት እና ጥቅም………………………………………………………………………… 231
9.ቁልፍ የታክስ ተርሞች /ሃሳቦች/…………………………………...………………………………........ 239
10.የታክስ መርሆዎች………………………………………………………………………………….. 240
11.ቅሬታ……………………………………………………………………………………………… 241
12.የሽያጭ መመዝገቢያ…………………………………………………………………………………………….………………… 243
1. The Evolution Of Taxation……….………………………………………………….………… 249
2. Meaning Of Tax……………………………………………………………………..…………… 249
3. Key Elements Of Taxation…………………………………………………………..…………… 249
4. Key Terms ……………………………………………………………………………………… 250
5. Basic Characteristics Of Taxation……………………………………………………………… 251
6. Principles Of Taxation………………………………………………….……………………… 253
7. Principle Of Fairness Or Equity:…………………………………….…………………………… 254
8. Objectives Of Taxation:……………………………………….…………………………………. 256
9. The Tax Rates………………………………………………….………………………………… 259
10. Classification Of Taxes…………………………………….…………………………………… 261
11. Types Of Taxes …………………………………………………………………………………
12 Effects of taxes ………………..……………………….………………………………… 262
13 .History of Taxation In Ethiopia……………………………………………………………
266
268
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SEENSA
Abbaa Taayitaa Galiiwwan Oromiyaa bu’uura Labsii qaama raawwachiiftuu Mootummaa
Naannoo Oromiyaa gurmeessuuf bahe lakk. 87/97 irra deebi’amee fooyya’e lakk. 162/2003’n
aangoo fi gahee hojii gibiraa fi taaksii maddoota galii heera mootummaan qoodamee
naannichaaf kennameef irratti hundaa’ee Galii Mootummaa fi Mana qopheessaa murteessaa,
sassaabaa fi bulchaa jiraachuun isaa ni beekama.
Gibiraa fi taaksii dinagdeen naannichaa maddisiisu duguganii sassaabuuf hubannoon kaffalaa
gibiraa fi hojjattoota waajjira galiiwwanii dhimmoota murteessoo akka ta’an ni beekama.
Dirqamni maalummaa fi faayidaa gibiraa fi taaksii barsiisuu Abbaa Taayitaa Galiiwwan
Oromiyaatif kennamuun kaffaltoota gibiraa fi hawaasa barsiisuun ergamaa fi mul’ata isaa
galmaan gahuu keessatti dhimma murteessaa ta’uu hubachuudhan abbummaadhaan
barsiisuun hubannoon kaffaltoota gibiraa fi hawaasaa akka fooyya’u taasisaa jira.
Kanaafuu, Yakka hubannoo dhabuudhaan gibiraa fi taaksii irratti raawwatamu hir’isuu fi
baay’ina kaffaltoota gibiraa mirgaa fi dirqama isaanii hubachudhaan fedhiin galii beeksisanii
kaffalan dabaluun danda’ameera.
Akkaatuma kanaan Abbaa Taayitaan Galiiwwanii Oromiyaas erga Aangoo gibiraa sassaabuu fi
bulchuu kennameef jalqabee hawaasa bal’aa naannichaa keesssa jiraanif kaffalaa gibiraa
dhimma gibiraa fi taaksii irratti hubannoo akka argatan gochuun galii naannichi burqisiisuu
danda’u waliitti qabuun misooma barbaachisuuf akka oolu gochuu keessatti shoora olaanaa
taphachaa jira.
Haa ta’u malee, hubannoo hawaasni gibiraa fi taaksii irratti qabu hundeen jijjiiruun dhaloota
maalummaa fi faayidaa gibiraa haalaan hubatee fedhiin kaffalu uumuuf hojii bal’aa itti fufiinsa
qabu hojjechuuf barnoota gibiraa fi taaksii sirna barnootaa adda addaan ykn varshinii adda
addaan barsiisuun barbaachisaa dha.
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Haaluma kanaan barruullee hubannoo kaffalaa gibiraa fi hojjattoota Waajjira Galiiwwanii
cimsuuf dhimma gibiraa fi taaksii mata duree adda addaa irratti afaan Oromiffaan, Amaariffaan
fi Ingiliffaan akka armaan gadiitti qophaa’ee jira.
Dubbisa gaarii siniif haa ta’u.
I. ERGAMA (MISSION) FI MUL’ATA (VISION) ATGO
ERGAMA (MISSION)
Bulchiinsa gibiraa fi taaksii ammayya’aa ta’ee diriirsuu, aadaa fedhiin gibira kaffaluu gabbisuu
fi ogeessa seera kabachiisuuf gahumsaa fi kaka’umsa qabutti fayyadamuun galii dinagdeen
naannichaa maddisiisu sassaabudhaan misooma hawaas-dinagdee naannichaaf akka oolu
gochuu.
MUL’ATA (VISION)
Bara 2012 tti sirna bulchiinsa gibiraa fi taaksii ammayya’aa fi haqa qabeessa ta’e diriirsuun galii
dinagdeen naannichaa maddisiisu gahumsaan sassaabuu.
DUDHAALEE (VALUES)
Abbaa Taayitaa Galiiwwan Oromiyaa hojiiwwan bu’aa fi guddina dinagdee fi hawaasummaa
naannoo keenyaa; lammii hundi irra fayyadamuuf xiyyeeffannoo hundaa’ol kenna. Hojimaata
sirrii fi gaarii ta’ee diriirsuun, yeroo yeroon foyyeessuun,akkasumas, hojjattoota
malaamaltummaa lagatan horachuun amala gaarii qabaniin ijaaruun gibiraa fi taaksii
murteessee sassaabuun kan irraa eegamu ta’a.
Kanaafis sonawwan ijoo fi gurguddaa armaan gaditti ibsaman adda dureen qabatee ni hojjata.
Itti gaafatumummaa
Iftoomina
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Tajaajila maamila giddu galeessa godhate kennuu
Seera gibiraa fi taaksii kabajuu
Ogummaa fi dandeettii bu’aa qabatamaaf oolchuu (Professionalism),
Jjijjiiramaaf qophaa’uu
II. XIINXALA AANGOO FI HOJII ABBAA TAAYITAA GALIIWWANII OROMIYAA
Aangoo fi Hojii Abbaa Taayitaa Galiiwwan Oromiyaa
Akkaata Labsii Aangoo fi Gahee Hojii Qaamolee raawwachiiftuu murteessuuf bahe labsii lakk.
132/2000 fooyyeessuuf bahe lakk. 162/2003 keewwanni 2(25) tiin Abbaaan Taayitichi Aangoo fi
Gahee hojii armaan gadii ni qabaata.
1) Galiiwwan seeran mootummaan Naannichaa akka sasssaabu ramadaman ni murteessa,
ni sassaaba akkaataa sassaabbii isaa ni bulcha.
2) Seerota gibiraa, taaksii, qaraxaa fi kaffaltii itti fayyadama lafaa fooyyeessuuf
qorannoowwan adda addaa gaggeessuudhaan yaada murtii ni dhiyeessa, yeroo
heeyyamamu hojii irraa ni oolcha .
3) Seeroota gibiraa fi taaksii darbuudhaan yakka raawwatamu ilaalchisee bakka
bu’uummaa Abbaa Taayitaan Haqaa kennuun himata ni dhiyeessa.
4) Ragaalee hojii Biirichaaf gargaaran ni sassaaba, ni qindeessa, qaama dhimmi ilaaluf ni
dabarsa.
5) Murtii fi sasaabbii Galiiwwanii, Qabiinsa herregaa fi dhimmoota biroo kana waliin wal
qabatan raawwachuuf haalawwan hojii fi tooftaalee raawwii ni qopheessa , hojii irraa
ni oolcha, raawwii isaas ni hordofa.
6) Kaffaltootni gibiraa mirgaa fi dirqama isaanii akka beekan gochuuf kan danddeessisan
hojiiwwan hubannoo cimsuu ni hojjata.
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7) Burqaa galii mootummaa Naannichaa babal’isuuf qorannoo adda addaa ni gaggeessaa,
yaada ni burqisiisa , mootummaadhaaf dhiheessuun yammuu heeyyamamu hojii irraa ni
oolcha.
8) Akkaata barbaachisummaa isaatti sirna raawwii bulchiinsa galii fi taaksii ilaalchisee
gorsaa fi leenjii ni kenna.
9) Raawwii sirna gibiraa fi taaksii wal simsiisuuf qaamolee damee galii Federaala fi
Naannolee biroo waliin muuxannoo wal jijjiirraa ni gaggeessaa, walitti dhufeenya ni
uuma.
10) Seeroota galii kabachiisuuf akkasumas gibiraa fi taaksii murteessuuuf ragaalee fi
sanadoota barbaachisan bakka jiru dhiheeessee ni qorata.
11) Daldaltoota seeran alaa hojii daldalaa gaggeessan irraatti qaama dhimmi ilaalu waliin
ta’uun tarkaanffii seera ni fudhata.
12) Akkaataa seeraatiin qabeenya abbaa idaa gibiraa fi taakisii qabee idaa gibiraaf ni oolcha.
13) Galiiwwan karaa mootummaa Feederaalaatiin sassaabaman naannichaaf galii ta’uu
qaban kam iyyuu hordofuun galii ni taasisa.
14) Hanga galii naannoo sassaabamuu qabu ni qorata, istaatiksii galiiwwaanii ni qindeessaa.
15) Ulaagaalee qooddii galii ni qorata, yaada ni dhiheessa irratti ni hirmaata.
16) Humna poolisii eegumsa galiitif komishiinii Poolisii Oromiyaatiin ramadamuuf hojiitti ni
bobbaasa ,ni bulcha, ni too’ata, miseensa poolisii hanqina naamusaa qabu yoo jiraate
hojiirraa ni dhorka, komishiinii poolisiitiif ni gabaasa.
17) Galii tajaajila adda addaa bulchiinsa magaala keessaa sassaabamuu qabu taarifa
bulchiinsa kaabineen bulchiinsa magaaloota baasu irratti hundaa’ee ni murteessa, ni
sassaaba, ni bulcha.
18) Galii naannichaa sassaabuu fi taarifa qopheessuu fi qorannoo gaggeeffamu fi murtii
kennamu keessaatti hirmaatee ni raawwachiisa .
19) Karoora galii tajaajila waajjiraaleen mootummaa qopheessaniin galii sassaabamuu qabu
karoora waliigalaa wajjiin qopheessee ni mirkaneessa, raawwiisaas ni hordofa.
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20) Gibira galii, taaksii fi qaraxa sassaabamuu qabu karaa qaama sadaffaa sassaabuuf bakka
bu’iinsa ni kenna, waliigaltee bakka bu’ummaa ni mallatteessa.
1. HIIKA TAAKSII
Gibira ykn taaksii jechuun Mootummaan akkaataa qajeelfamaa fi danbii irratti hundaa’uun
maallaqa ummataa fi dhabbataa hojii hojjatanii bu’aa argatan irraa walitti qabuu jechuu dha.
Haaluma kanaan Mootummaan tajaajiloota kan akka hawwasumma, siyaasaa fi dinagdee
babal’isuuf maallaqni gibiraa fi taaksii irraa argamu murteessaa ta’uu irraa kan ka’e
mootummoonni fi lammiileen Biyyoota hedduu gibiraa fi taaksii jechuun kaffaltii
qaroominaaf kaffalamuu akka ta’ee irratti walii galu.
Taaksiin kaffaltii dirqama kaffalamu (sassaabamu) kan Kaffalaan gibiraa, gibiraa fi taaksii isa
irraa barbaadamu guyyaa seeraan kennameef keessatti kaffaluuf dirqama qabu ta’u fi
Kaffalaan gibiraa faayidaa kaffaltii gibiraa fi taaksii kaffale wajjin wal madaalu ykn wal gitu
mootummaa irraa argachuu kan hin eegne dha.(Fkn kaffalaa gibiraa lama keessaa tokko
qarshii 1000 kan biraa qarshii 100 Gibira yoo kaffalani, Lamaan isaanii iyyuu tajaajila
mootummaan dhiyeessu kan akka buufata fayyaa, eegumsa poolisii, bishaan, ibsaa, daandii,
ittisa balaa ibiddaa fi kkf irratti mirga wal-qixa fayyadamuu qabu.)
Gibiraa fi Taaksiin mootummaan baasii hojiiwwan guddina dinagdee fi dhaabbilee tajaajila
uummataa babal’isu ittiin deeggaruuf kan sassaabamu dha. Kanaaf mootummaan akka
namootni dhunfaa ykn dhabbileen daldaalani ykn hojjatani bu’aa argatan irraa taaksii akkaa
kaffalan kan barbaadu.
2. BU’UURA AMALOOTA TAAKSII (BASIC CHARATERSTICS OF TAXATION)
Gibirri fi Taaksiin amaloota armaan gadii qaba, isaanis:-
Taaksiin kaffaltii dirqamaan kaffalamu dha:- haala seera gibiraa fi taaksiin namni ykn
dhaabbanni taaksii kaffaluu qabu irratti gibiraa fi taaksii bu’u dha. Namni ykn dhaabbatni
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seeraan akka gibiraa fi taaksii kaffaluuf dirqama qabu tokko kaffaluu irra kan hafee malaa
biraa hin qabaatu, kaffaluu baannaan seeraa gibiraa fi taaksiin ni adabama. Osoo gibiraa fi
taaksiin kaffaltii dirqama mitii ta’ee tarii namnii tokkollee kaffaluuf fedhii hin qabaatu ture.
Gibiraa fi Taaksiin Mootummaan qofaan sassaabama:-sirna gibiraa fi taaksii ammayyaa
keessatti eenyullee gibiraa fi taaksii murteessuu fi sassaabuuf mirga hin qabaatu,
Mootummaa Federalaa fi Naannoolee (federal & regional government) irraa kan hafe.
Gibiraa fi taaksiin haala irratti hin hundaa’u: kana jechun kaffaltootnii gibiraa yoo
mootumma irraa bu’aa argatan kan kaffalan yoo mootummaa irraa bu’aa dhaban kan dhiisan
miti. Mootummaa fi kaffaltii kaffalame gidduu wal-qunnamtiin kallattiin kennuu fi bu’aa
argachuu irratti hundaa’ee hin jiru (there is no direct give & take relationship). Kaffalaan
gibiraa kan gibiraa fi taaksii kaffalu waan kallattiin mootummaa irraa bu’aa madaalawaa ta’e
argatuuf osoo hin taane kaayyoolee Mootummaan baasee galmaan gahuuf kan olu ta’a.
Gibiraa fi taaksiin seeraan sassaabama:-walumaa galatti mootummaan hojiilee seera
qabeessa ta’an irraa akkatta seeraa gibiraa fi taaksiitiin gibiraa fi taaksii sassaaba. Hojiilee
seeraan alaa ta’an kanneen akka kadhaa, hanna, kontiiroobaandii fi kkf irraa Mootummaan
gibiraa fi taaksii hin sassaabuu.
Gibiraa fi taaksiin dirqama dhunfaati:-namni kaffaltiin gibiraa fi taaksii irraa barbaadamu
tokko dirqama gibiraa fi taaksii kaffaluu qabu karaa kamiiniyyuu jalaa ba’uu (baqachuu) hin
danda’amu.
Gibiraa fi taaksiin bu’aa waliiniitiif:-Mootuummaan galii sassaabee itti fayyadama lammiilee
hundaaf oolcha (kanneen gibira kaffalanii fi hin kaffaleef hundaaf).
Gibiraa fi taaksiin kan hundaa’u gosa kaffalaa gibiraa taaksii kaffaluu, galii isaa, bifaa fi
gosa hojii irrattii; - hammuma fedhe gibiraa fi taaksiin kaffaltii dirqamaa ta’ullee namni ykn
dhaabbanni kamiyyuu galiin isaa akkaataa qajeelfama gibiraa fi taaksiitiin kan hin
kaffalchiifne yoo ta’e taaksii itti murta’eef kaffaluu dirqamaa hin qabu. Fkn namni hin
qacaramne tokko gibiraa mindaa kaffaluuf dirqamaa hin qabu, sababni isaa qaxaramee galii
waan hin arganneef.
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Gibiraa fi taaksiin tokko tokkoo kaayyoolee murta’an qabu: - kaayyoon gibiraa fi taaksii inni
guddaan galii Mootummaan baasii isaa deggaaruuf gargaaramu maddisiisuuf yoo ta’ellee,
taaksooleen tokko tokkoo kaayyoolee murta’aan galmaan gahuuf buufamu. Isaanis oomisha
hawaasa miidhan hir’isuuf (hanbisuuf), dinagdee tasgabbeessuuf, walcaalmaa galii fi
qabeenyaa hir’isuu fi kkf.
Gibiraa fi Taaksiin loogii hin uumu (tax does not discriminate):-namnii gibira kan kaffalu
haala seera gibiraa fi taaksiin malee karaa biraan akka kaffaluu hin dirqisiifamu. Seerri gibiraa
fi taaksii kunis amantiin, sanyiin, bifaan fi siyaasaan hin qoodu.
3. KAAYYOOWWAAN GIBIRAA FI TAAKSII (OBJECTIVES OF TAXATION)
Sababni mootummaan Gibiraa fi taaksii sassaabu kaayyoolee armaan gadii of keessaa qaba.
Baasii/baajata Mootummaa Deeggaruuf/uwwisuuf:- kaayyoo gibiraa fi taaksii keessaa
tokko baasii /baajata Mootummaan fedhii hawaasnii/ uummatni isaa barbaadu guutuuf
fayyadamu deeggaruuf sassaabama. Galii sassaabamu fayyadamuun mootummaan
bu’uraalee misoomaa kan ta’an kanneen akka daandii (karaa), Mana barumsaa, Mana yaalaa,
Bishaan dhugaatti, Nageenyaa fi kkf babal’isuuf gargaarama.
Walcaalmaa galii fi Qabeenyaa hir’isuuf:- garaagarummaa namoota sooreessaa ta’anii fi
hiyyeessa ta’an gidduu jiru hir’isuuf mootummoonnii heddu sirna taaksii galiin namni
dhunfaan ykn dhaabbanni tokko galii gudda qabu gibiraa fi taaksii gudda akka kaffalu
akkasumaas namni dhunfaan ykn dhaabbanni tokkoo galii xiqqa argatu gibiraa fi taaksii
xiqqaa akka kaffalu (progressive tax system) hordofu. Walcaalmaa namootaa sooreessaa fi
hiyyeessa ta’an gidduu jiruu hir’isuuf meeshaa mootummaan itti fayyadamu keessaa taaksii
dha. Sirna kana keessatti namootnii galii gudda argatan gibiraa fi taaksii guddaa akka
kaffalan, kanneen galii xiqqaa argatan gibiraa fi taaksii xiqqaa akka kaffalan taasifama
akkasuma galii isaanii duukaa kan wal simuu akka kaffalan taasifama, kanneen galiin isaanii
baay’ee xiqqaa fi irraa bilisa gochuun akka deeggaraman godha.
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Dinagdee Tasgabbeessuuf:- Mootummaan hiyyeessoota ta’an taaksii gibiraa fi taaksii yeroo
qaala’iinsa jireenyaa (inflation) fi kufiinsa jireenyaa (deflation) ittiin to’achuuf akka
meeshaatti gargaarama. Kunis yeroo humni bittaa gabaa keessatti humnaa ol ta’e yoo
uumamu feedhii waa bituu dabaluun gatiin meeshaalee akka ol ka’u godha. Kanaafis falli inni
jalqabaa taarifaa taaksii ol guddisuu fi taaksii biraa dabalataan uummata irratti buusuun
humna bittaa isaanii hir’isuun fedhii waa bituu humna gabaatiii ol ta’e hir’iisuu dha. Fallii kun
fedhii uummataa humnaa ol ta’e yeroo isaa osoo hin eegiin uumamu gabaa irraa hir’isee
dinagdeen akka tasgabbaa’u ni godha. Falli inni biraa deggarsa adda addaa gochuun oomisha
taaksii irraa bilisa gochuun oomishtummaan akka jajjabaatu yoo ta’e humni dhiyeessuu
dabalee dinagdeen akka tasgabbaa’uu ta’a.
Oomisha namoota (hawaasa) miidhan hir’isuuf:- oomishaalee nageenya uummata miidhan
kanneen akka Tanboo, Alkoolii fi kkf irratti taaksii guddaa buusuun akka isaan hin babal’anee
tasiisa. Fakkeenyaaf, Itoophiiyaa keessatti taaksiin eksaayiizii tanboo irratti bu’uu %20-%75
yoo ta’uu kan alkoolii irratti bu’u immoo %50-%100 dha. Kuni immo fayyadamtooni akka
isaan hin fayyadamne ni hir’isa jedhameetu amanama.
Investimentii Dhuunfaa jajjabeessuuf:- Mootummaan namoota qabeenya isaanii biyya
keessatti ‘invest’ godhaniif taaksii irraa biliisa taasiisuun, taaksii hir’isuun, guyyaa ayyaana
taaksii gochuun fi meeshaalee investimentiif barbachisan qaraxaan malee biyya alaatii akka
galuu gochuun investimentiin akka biyya keessatti babal’atuu ni jajjabeessa. Fakkeenyaaf
Itoophiyaan namootaa investimentii warshaalee adda addaa fi qonna irratii bobba’aniif
baay’ina oomishaa isaan biyyaa alaatii erganii fi bakka isaan investtimenti itti gaggeessan
irratti hundaa’uun waggaa 2-8tti taaksii bu’aa daldalaa fi qaraxa irraa bilisa ni taasisa.
Kuufama Kaappitaalaa guddisuuf: - Mootummaan Dhiifamni ykn hir’iffama taaksii galii
qusannaa, investimeenti pirovidant fandii, inshuuraansii (wabii) lubbuu fi fedhiiwwan
qusannaa hawasaa yeroo taasisu irratti kuufamni kaappitaalaa akka cimu godha. Kunis
guddina industirii biyyaa gara fuulaa duraattii akka jajjabaatu goochuuf baay’ee murteessaa
fi barbaachisaa dha.
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Guddina Naannoolee gidduu jiru Wal-madaalsisuuf: - Biyya tokko keessatti kutaan
(naannoon) biyyatti tokko akkaataa gaariin kan guddatte yoo ta’ee, kutaaleen biyyatti kan
biroo immoo duubatti kan hafan yoo ta’e, guddina naannolee kana wal-madaalsisuuf
Mootummaan taaksiidhaan tarkaanfii ni fudhata. Kallattiiwwan adda addaa tiin
naannoowwan duubatti hafaniif taaksii dhabamsiisuu fi dhiifama gochuudhan sochiin
dinagdee naannichaa akka saffisu gochuun ni danda’ama.
Daldala biyya alaa jajjabeessuu (encourage exports):- Mootummaan omishaalee biyya
alaatti ergaman tokko tokkoo irratti taaksii irraa bilisa/hir’isuunii fi biyyoota alaa duukaa
waligaltee taaksii (tax threat/agreement) gochuun kaffalttii taaksii yeroo lama (double
taxation) akka hin uumamne gochuun daldala biyya alaatti ta’u ni jajjabeessa. Fkn’f akkaata
labsii fi dambii investimentii Itoophiyaattii namni tokkoo yoo warshaa haaraa ykn induustirii
qonnaa irratti bobba’ee mootummaan kaffaltti gibiraa bu’aa daldala (profit tax) irraa waggaa
shaniif bilisa ni taasisa yoo inni oomishaa isaa irraa %50 biyyaa alaattii kan erguu ta’e. Amma
mootumaan Itoophiyaa omishaalee fi tajaajilawwaan biyya alattii ergaman hundaa qaraxaa fi
taaksii irraa bilisaa godhee jira sharafa biyyaa alaa guddisuu fi daldala biyy a alaa jajjabeessuf
jecha.
Hojii dhabdummaa xiqqeessuuf (carraa hojii uumuuf):- Carraan hojii uumamuu kan danda’u
yeroo mootummaan intarpiraayizii xixiqqaa fi industiriiwwan humna namaa irratti
xiyyeeffatee taaksii irraa bilisaa gochuun ykn dhiifama taaksii gochuun jajjabeessuudha.
Haaluma kanaan mootumaan hojjii dhabdummaan xiiqqeessuu ni danda’a.
Sadarkaa haala jireenyaa uummataa fooyyeessuuf: - kallattii/karaa garaagaraan
meeshaalee jireenya uummataaf barbachisaa ta’an kanneen akka meeshaalee fayyaa
(medical equipments) mootummaan taaksii irraa bilisa gochuun sadarkaa jireenya
uummataa ni fooyyeessa.
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4. LABSII GIBIRA GALII LAKK. 74/1995.
Sirna gibiraa ammayyaa’aa gochuudhaanii fi bu'uura gibiraa babal'isuudhaan qusannaa fi
invastimantii jajjabeessuun guddina dinagdee ariifataa fiduuf kan gargaaru ta'ee waan
amanameef; Bu'uura Heera Mootummaa Naannoo Oromiyaa keewwata 49(3) (a) tiin labsiin
gibiraa kun labsameera.
4.1 Daangaa Raawwatummaa
Hamma gibiraa walitti fiduuf jecha tumootni Labsii gibiraa Mootummaa Federaalaa Labsii kana
keessatti kan hammataman yoo ta'e iyyuu Labsiin kun kan raawwatama qabaatu, Gibira galii
qonnaan bultoota dhuunfaa irraa kan hafe, akkaataa Heera Mootummaa Federaalaa keewwata
97 tiin Aangoo gibiraa Mootummaa Naannolee tiif addaan bahee kenname keessatti
kaffaltootni gibiraa hammataman galii kamiyyuu Naannicha keessatis ta'e Naannichaa alatti
argatan irrati ta'a.
4.2 Dirqama gibira kaffaluu
Namni galii seera kanaan haguugamee argame kamiyyuu haala labsii gibiraa tiin tumameen
dirqama gibira kafaluu ni qaba.
4.3 Madda Galii
Bu'uura labsii gibiraatiin galiin gibirri itti kaffalamu
a) Galii qaxarrii irraa argamu
b) Galii sochii daldala irraa argamu
c) Hojii bashannanaa kan hojjatu, weellisaa ykn Ispoortessaa galii hojii dhuunfaa dhaan
raawwate irraa argatu.
d) Nama jireenyi isaa Itiyoophiyaa keessa hin taanee karaa hojii dhaabbata daldalaa
dhaabbiidhaan hojii daldalaa raawwatuun galii argatu
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e) Dhaabbata hojii daldalaa Itiyoophiyaa keessatti dhaabbatummaan argamuu kan
walqunnamuun qabeenya sochoo'u gurguruun galii argamu
f) Galii qabeenya hin sochoonee fi kittillayoota isaa irraa argame, galii beeylada, qonnaa fi
bosona irraa argamu, 'galii alaabaa qabeenya hin sochoonee fi mirga biroo kam iyyuu irraa
argamu hanga qabeenyi kun Itiyoophiyaa keessatti kan argaman ta'eti
g) Gali qabeenya dhaabbata labsii kana keessatti ibsaman gurguruudhaan argamu
h) Gahee Aksiyoonii kubbaaniyyaan jireenyi isaa Itiyoophiyaa ta'e qabu
i) Waldaan shariikummaa jireenyi isaa Itiyoophiyaa keessa ta'ee galmaa'e gaheen bu'aa inni
qooduu.
j) Nama jiraataa Itiyoophiyaa ta'eef ykn Itiyoophiyaa keessa yoo hin jiraannes dhaabbata
dhaabbiidhaan hojii daldalaa Itiyoophiyaa keessaa qabuuf dhala kaffalame
k) Kaffaltii waan ofii kan ta'e namni biraa akka itti fayyadamu hayyamamee (mirga Liziidhaan
fayyadamuu dabalatee) fi nama jiraataa Itiyoophiyaa ta'e ykn jiraataa Itiyoophiyaa yoo
hintaanes hojii dhaabbata daldalaa dhaabbiidhaan Itiyoophiyaa keessaa qabuun mirga
uumuu kireessuudhaan galii argame.
4.4 .Gibira biyya alaatti kaffalame wal dandeessisuu;
i. Namni Itiyoophiyaa keessa jiraata ta'e bara gibiraa tokko keessatti maddi galii isaa biyya
alaa irraa kan argame yoo ta'e galii kana irraa biyya alaatti gibira hanga kaffalamuu qabu
oromiyaa keessatti gibira kaffaluu qabu irraa ni hir'ifamaaf. Gibirri biyya alaatti
kaffalame akka beeksisa murtii gibiraa heerregamee kaffalame irraa gibirri hir'ifamuu
isaa kan mirkaneessu waraqaan ragaa ykn Abbaa Taayitaa Gibiraa biratti fudhatama kan
qabu ragaa seera qabeessaatiin mirkanaa'uu qaba.
ii. Ta'us kanaan olitti bu'uura ibsameen gibirri hir’ifamu Oromiyaa keessatti gibira
kaffalamu qabu caaluu hin qabu.
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FKN, Dr. Tolosaa Guddinaa hojjataa hospiitaala Xiquur Anbassaa gosa hojii bio keemiistiiriin
ispeeshaalayizdii kan ta’an, biyyaa keeniiyaa keessatti Barattoota gosa barnootaa Fayyaa
baratan sa’a 12’f barumsa kennuu.
Galii inni onkololeessaa 1998 ttiti argatee akka arman gaditti ta’e jira.
Mindaan isaa hospitaala Tikur Anbessaa keessattii argatu ji’an qr.3, 500 dha.
Biyyaa Galii Walii gala(Gross income ) Gibira biyyaa alattti kaffalme
Keeniyaa Shilingii 15,000 Shillingii 3,000
Qr.1 = Shilingii keeniyaa 8
Galii biyya alaa irraa argatee irraa gibiraa hangamtuu isa irraa barbaadama?
Biyyaa Galii Walii gala(Gross income ) Gibira biyya alaatti kaffalme
Keeniiyaa Shilinghii 15,000 Shilingii 3,000
= qr.1, 875 =qr. 375
Akkaataa labsiin 286 keewwata 70 jedhutti kaffaltootni gibiraa warri galiiwwan madden adda
addaa irraa argatan gulantaa walii gala gosa tokko jalatti galiin isaanii sakatta’ama.Haaluma
kanaan, galiin walii gala ji’aa isaanii kan herregamu mindaa waliigala ji’aa isaa qarshii 3,500.00 fi
galii qulqulluu hin taane kan keeniyaa irraa argatu qar.1,875.00.vGaliin walii gala isaa
qar.5,375.00 ta’a.
Gibira galii walii gala= (Galii gibirrii itti kaffalamu) x taarifa gibiraa-hir’ifama.
= (5,375 x35%)-662.50
=1,218.75
Gibira Galii mindaa =Waliigala mindaa (basic salary) x taarifa – hir’ifama
= (3,500 x25%)-235
= 640
Gibirri galii biyya alaa irraa argame kan Abbaa Taayiitaa Gibiraa fi Taaksii Itoophiyaaf kaffalamu
akka arman gadiitti shallagama:
Gibiraa Galii walii galaa (Total income tax): Qar. 1,218.75
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Hir’isuu: Gibiraa mindaa irratti kaffalame 640.00
Galii biyyaa alaa irraa argame irratti gibira kaffalamu: 578.75
Hir’isu: Gibira alaatti kaffalame: 375.00
Gibira Galii biyya alaa =203.75
iii. Kaffalaan gibiraa gibira Galii gabatee "c" irratti kaffaluu qabu ilaalchisee bu'uura
keewwata xiqqaa 5 (1) tiin hirrifamni gibiraaf raawwatamu kamiyyuu osoo hir’ifamni
kun hin jiraanne oromiyaa keessatti hanga gibirri kafalamuu qabu kan murtaa'u ta'ee
shallagni kun kan raawwatamu akkaataa labsii kana keewwata 28 tiin kan ibsame
(kisaaraa dabarsuu) bu'aa fi kisaaraa biyyoota tokkoon tokkoon irraa argamu addaan
bahee akka ilaalamutti godhameeti,
iv. Hir’ifamni gibiraa keewwata kanaan hayyamame galii ykn bu'aa biyyoota tokkoo
tokkoon keessatti argame ilaalchisee mata mataan shallagamuu qaba.
5. AKAAKUUWWAN GIBIRAA
Labsiin kun akka gabateewwan arfan asii gadiitti ramadamaniin gibirri akka kaffalamu ni tuma;
5.1. Gabatee "A" galii qaxaramuu irraa argamu,
5.2. Gabatee "B" galii kiraa manaa irraa argamu,
5.3. Gabatee "C" labsii mootummaa naannootiin waa'ee kaffaltii itti fayyadama lafa
baadiyyaa fi labsii gibira galii hojii qonnaa qotee bulaa tiif bahan jalatti kan
ramadame yoo ta'e malee galiiwwan hojii daldalaa irraa argamu.
5.4. Gabatee "D" galiiwwan biroo kanaan gadii ni dabalata;
a) Galii mirga uumuu kireessuudhaan argamu,
b) Galii tajaajila Itiyoophiyaa alatti kennamurraa argamu,
c) Galii waldorgommii carraa moo'achuudhaan argamu,
d) Gahee Aksiyoonii,
e) Galii haala dhaabbii hintaaneen kiraa qabeenyaa irraa argamu,
f) Galii dhalaa
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g) Hojii daldala waliin haala wal hinqabanneen faayidaa guddina gatii kaappitaala
irraa argamu,
5.1 GALII QAXARAMUUN ARGAMU (GALII GABATEE "A")
Namni kamiyyuu sababa qaxaramuu isaatiin galii argatu kamiyyuu irratti akka kanaa gadi
gabatee "A" jalatti ibsameen gibira galii ni kaffala. Qaxaramuun kan argamu qr. 0.00 hanga
150.00 argamu galii gibirri itti kaffalamu keessatti hin hammatamu .
Qaxaraan kamiyyuu tokkoon tokkoo kaffaltii qaxaramichaaf kaffalu irraa gibira hir'isuu, gibira
hir'ifame abbaa taayitaa gibiraatiif ji'a ji'aan galii gochuu qaba.
Raawwannaa kanaa olitti ibsameef galiin baatii Hagayyaa fi Qaammee walitti ida'amee akka
galii ji'a tokkotti lakkaa'ama.
Taarifa Kaffalchiisa Gibiraa Gabatee "A"
Mindaa ji'aa qaxaramuu irraa
argamu
Gibiraa kaffalamu % dhaan Hir’fama
Qarshii irraa Hanga qarshii
0 150 O gibira irraa bilisa Hijiru
151 650 10 15
651 1400 15 47.50
1401 2350 20 117.50
2351 3350 25 235.00
3351 5000 30 412.50
5000 kanaa 01 35 662.00
Galii Qaxaramuun argamu murteessuu
Galiin qaxaramuun argamu qaxarmuudhaan kaffaltii maallaqa callaa ykn faayidaa
akaakuun argamee kam iyyuu yoo ta'u galii qaxarrii durii irraa argamee fi gara fuula
duraatti qaxaramuuf kaffaltii dursaan raawwatamu ni dabalata.
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Faayidaan akkaakuun kennaman gibirri itti kaffalamu fi haala faayidaan kun itti
shallagaman Dambii Manni Marii Bulchiinsa Mootummaa Naannoo Oromiyaa baaseen
murtaa'eera.
Faayidaan bifa mindaatiin argame baasiwwan waajjiricha bakka bu'uun iddoo adda
addaatti argamuuf taasifamuu fi baasiwwan kanneen biroo (hojii hawaasummaa,
keessummaa keessummeessuuf bahan fi kkf) hin dabalatu.
Gibira irraa bilisa gochuu
Galiiwwaan kanatti aanan gibira bu'uura labsii kanaatiin kaffalamu irraa bilisa ta'u;
Galii qaxaramaan ogeessa hintaane kamiyyuu yeroo, ji'oota 12 keessatti qaxaraa tokkoof
ji’a tokkoo ol kan hin tajaajille argatu.
Qaxaraadhaan kan baasii ta'u, buusiin sooramaa, proovidant fandii fi faayidaan
sooramaa bifa kam iyyuu mindaa hojjatichaa % 15 kan hincaalle.
Haala walfakkaataan Itiyoophiyootaaf raawwatamee yoo argame, Dippilomaatikii fi
Qonsilootaaf
Namoonni Embaasii, Lagaasiyoonii, Qonsilaa kam iyyuu ykn mootummaa biyya alaa
keessatti qaxarmanii dhimma biyya sanii raawwatanii fi hayyama mirga darbuu
dippiloomaatikii qaban ykn bu'uura addunyaa irratti itti hojjatamuun ykn baratameen
yeroo baayyee gibira irraa bilisa ta'ani sababa qaxaramaniin tajaajiloota kennaniin
galiiwwan argatan,
Keessattuu, gibira galii irraa bilisa akka ta'u; Labsii kanaan addatti kan fooyya'e ykn kan
haqame yoo ta'e malee seeroota Itiyoophiyaa keessatti hojii irra jiraniin,waliigaltewaan
addunyaatiin ykn, walii galtee oogganaa Abbaa Taayitaatiin raqa'e ykn raawwatameen
galii hayyamame
Manni Marii Bulchiinsa Mootummaa Naannoo Oromiyaa sababoota dinagdee,
hawwaasummaa fi bulchinsaaf labsii kanaan galii jedhamee beekumsi kan kennameef
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galii kamiyyuu dambii dhaan bilisa taasisuu akka danda'uu aangoo kennameefiin dambii
ba'een kan bilisa ta'an.
a) Hojjetaan yammuu dhukkubsatu maallaqa tajaajila yaalaatiif kaffalamuuf
b) Bu'uura waliigaltee hojiitiin durgoo naanna'umsaa hojjetaaf kaffalamu
c) Durgoo amala qilleensaa
d) Hojjetaan iddoo hojii idileetiin ala yammuu hojii raawwachuuf socho'u baasii
geejibaa fi durgoo oolmaa kaffalamu
e) Durgoo kiraa mana jireenyaa fi faayidaawwan adda adda muudamtootaa,itti
gaafatamtootaaf fi hojjetoota Mootummaa tiif murtii mootummaatiin kaffalamu
f) Itti gaafatamtoota ykn hojjetoota dhaabilee ykn waajjiraalee dhuunfaa keessa
hojjetaniif mana jireenyaa ijaaramanii kennamuuf ykn durgoo kiraa manaa
kaffalamuuf (Hanga qarshii 300)
g) Miseensa ykn barreessaa boordii dhaabbilee Misooma Mootummaa ykn waajjiraalee
Mootummaa ta'uudhaan akkasumas gareewwan qorannoo Mootummaa
Federaalaatiin ykn Mootummaa Naannooleetiin ykn Bulchiinsaalee Magaalotaatiin
dhaabbatan keessatti miseensa ykn barreessaa koree ta'u isaatiin durgoo kaffalamu
h) Hojjetaan bakka hoji iitti ramadame yammuu deemu, hojii xumuree yeroo deebi'u
ykn lammi biyya alaatiif bu'uura waliigalteetiin baasii geejibaa kaffalamu
i) Durgoo Itti gaafatamtoota ykn ogummaa, Doktorotaa, Narsotaa, Ogeeyyii biroo
dhaabata fayyaa keessa hojjetan, Daarekterootaa fi kan biroo murtii Mootummaa
Naannichaatiin kaffalaman.
j) Galii namoota hoiii mana keessa hojjechuuf mana jireenyaatti qaxaraman
k) Kan kanaa gaditti tarreeffameen kan wal-qabateen beenyaa ykn kenna nama
tokkoof raawwatamu:
l) Miidhaa qaamaa nama fudhatu irra gaheen, Balaa du'aa nama gara biraa irra gaheen
Qaxaraan gibira kaffalamu kana gutumaan guutuutti ykn gartokkee isaa qaxaramaaf kan kaffale
yoo ta'e gibirri kaffalame kun galii qaxaramaa irratti ida'ame gibirri herregama.
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Fkn 1. Shallaggii gibiraa fi taaksii galii qacarrii irraa argamu.
Yeroo baay’ee galii gibiraa fi taksii qacaramuu irraa argamu shallaguuf kan gargaraan toftaalee
lamatu jiru , isaanis: piiroogireshinii fi Hir’ifama (deduction) jedhamu .
i. Piroogireshinii (Progression )
FKN, Obbo Abdii Boruu mindaa ji’a 5,275 argatu, gibira galii qacaramuu irraa argamu akka
arman gadiitti shallagama:
Mindaa ji’aa ( Qarshiini) X Tariifa (%) = Gibira Galii kaffalamu
150 0 00.00
500 10 50
750 15 112.50
950 20 190.00
1,200 25 300.00
1,450 30 435.00
275 35 96.25
Ida’ama 5,275 1,183.75
ii. Hir’ifama (Deduction method)
FKN, Obbo Abdii Boruu mindaa ji’a 5,275 argatu, gibira galii qacaramuu irraa argamu akka
armaan gadiitti shallagama:
Gibiraa galii =(Mindaa/Galii gibirrii itti kaffalamu X Taarifa ) - Hir’ifama
Gibira Galii = 5,275x35%-662.50
= 1846.25-662.50
= Br 1,183.75
Fkn 2. Hojjataan tokko ji’a caamsaa keessa:-
o Minda dhabbiidhaan qacaramee Qr.2500.00
o Kaffaltii yeroo hojii ala hojjateef Qr. 500.00
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o Hojii kontaraata hojjetee galii Qr. 2000.00
o Gaaffii: - qaamni kontarataan qacare hojechiise gibira mindaa muree galii gochuu
qabu meeqa?
Galii dimishaasha Jaarmiyaan dhaabbiidhaan qacare kaffalu
Qr. 2500.00 + 500.00 = 3000.00
Gibira Qr. 3000 x 25% - 235 = 515.00
Galii Jarmiyaan kontrataan qacare kaffale Qr. 2000.00
Galii dimsh. Ji’a caamsa keessa argate Qr. 3000.00 + 2000.00 = 5000.00
Gibira galii, Qr. 5000.00 x 30% - 412.5 = 1087.50
Gibira jarmiyaan dhabbiin qacare irra muree = Qr.515.00
Gibira Jarmiyaan dhaabbiin qacare muree galii gochuu qabu Qr. 1087.5–515 = 572.5
Haata’u malee jaarmiyaan kontraataan qacare hojjechisee Qr. 2000.00 irratti qofa herragee
gibirri 2000.00 x 20% - 117.5 = 282.5 qofa ta’a jechuudha. Haala kanaan galiin mootummaan
dhabu Qr. 572.5 – 282.5 = 290.00 waan ta’uuf kun sirri miti.
Kanaafuu, gibirri jaarmiyaan hojjeticha kontraataan qacare gibirri inni hojjataa kana irraa muruu
qabu Qr. 572.5 ta’a jechuu dha.
5.2 GALII KIRAA MANAA IRRAA ARGAMU (GALII GABAATE "B")
Galii gibirri itti kaffalamu Mana haala kamiiniyyuu kireeffame irraa galii argame irratti gibirri ni
kaffalama.
Taariifa kaffalchiisa gibiraa
Galii manneetii kireeffaman irraa argamu irratti gibirri kan murtaa'u, ramadamuu fi kafalamu
akkaataa tarreeffama kanaa gadiitti ibsameen ta'a.
a) Galii dhaabbatoota mirgi namummaa seeraan kennameef irraa yoo ta'e, galii gibirri itti
kaffalamu irratti % 30 (dhibbeentaa soddomaa.)
b) Galii namoota dhuunfaa irratti yoo ta'e, akkaataa gabatee "B" kanaa gadiitti i1aalameen
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Gabatee "B"
Galii kiraayii waggaa gibiira itti kaffalamu Gibiira galii Kaffalamu
dhibbeentaan
Hir’fama
Qarshii irraa Hanga qarshii
0 1,800 Gibiira irra biliisa Hinjiru
1,801 7,800 10 180
7,801 16,800 15 570
16,801 28,200 20 1,410
28,201 42,600 25 2,820
42,601 60,000 30 4,950
60,000 01 35 7,950
Galii gibirri itti kaffalamu murteessu
Gibirri galii kiraa manaa irratti kaffalamu kan shallagamu akkaataa kanaa gadiitti ibsameen ta'a.
Manichi ykn mooraan isaa meeshaalee waliin kan kireeffame yoo ta'e, kiraan mi'aa ykn
meeshichaa galii waliigalaa wajjin ida'ama.
Galiin mana kireeffataan deebisee kireessuun argamu gatii kiraa abbaa manichaaf
(kireessaadhaaf) kafalamu kan caalu yoo ta'e kafaltooni gibiraa kireeffatani kireessan kan
gibira kaffalaan galii garagaruummadhaan argatan irratti ta'a.
Galiin gibirri itti kaffalamu yeroo shallagamu kan kanatti aanan galii waliigalaa irraa akka
hir'ifaman taasifama
a) Gibira galii malee, mana kireeffame waliin haala walqabateen gibira lafaa fi ashuura
gamoowwani (building) kaffalame
b) Kafaltoota gibiraa galmee hin qabaneef manneetii, meeshaa manaatii fi
meeshaawwan haaromsuuf, suphuu fi hirifama dullumaaf (depreciation) kan ta'u, galii
kiraa manaa, meeshaa manaa fi meeshaawwan waliigalaa argamu irraa harka shan
keessaa tokko
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Kaffaltoota gibiraa galmee qabataniif, kafalaan gibiraa, baasiwwan isaa ragaa dhaan
mirkaneessuu hanga danda'etti, daangawwan labsii kanaan kaa'aman akka eegametti
ta'ee galii kiraayiicha argachuuf, hojii daldalaa kiraayiichaa tiif wabii kennuudhaaf, sochii
isaa itti fufsisuudhaf, baasiwwaan godhaman ni hir'ifamu. Baasiwwan hir'ifaman osoo
kanumaan hin daangeefamiin Lizii lafaa tiif (kiraa), manneetiif, meeshaa manaa fi
meeshaawwan haaromsuuf, suphuuf, hirifama dullumaaf (depreciation), akkasumas
bu'uura labsii gibiraa keewwata 23tiin, dhala baankii, Arabooni, inshuuraansii tiif baasiin
godhaman akkaataa galmee qabataniitiin akka hir'ifamu taasifama.
Abbaan manaa kireeffataan mana isa kireeffate deebisee akka kirreessu hayyamu
kireefataan gibiraa isaa yoo hin kaffalle bakka isaa ta'ee gibiricha kaffaluuf
ittigaafatamummaa ni qabaata
Manneen kireessuuf hojjataman akka hojjatamani xumuramaniin ykn akka manichi
kireeffameen lamaan keessaa yeroo dursuun Abbaan manichaa fi kontraaktarichi manicha
ijaare, ijaarsi manichaa kan xumurame ykn manichi kan kireeffame ta'uu galii kiraa
manichaa irraa argamu irraa gibira barbaadamu nama (namoota) kaffaluu qabu, maqaa,
teessoo, lakkoofsa eenyumma kafalaa gibiraa, bulchiinsa gandaa manichi itti argamuuf
beeksisuu qabu.
Bulchiinsi gandichaas hordoffii mataa isaatiin ykn akkaataa kanaa olitti ibsameen
odeeffannoo argatu Abbaa Taayiita Gibiraa ilaallatuuf dabarsuuf dirqama (beeksisuu)
qaba.
Kaffalaan gibiraa galmee herregaa kan qabatu yoo ta'e malee kireessaaf ykn kireeffate
kireessaaf herregni kiraaf kaffalamu yeroo waggaa tokkoo caaluuf yoo ta'e, galiin
dimishaasha kiraa irraa argame galii bara bajaata kaffaltiin itti raawwate ta'ee
lakkaawama. Ta'us galiin haala kanaan gibirrii irratti kaffalamu kan shallagamu galii
argame kana waggoota uwwiisuuf sirriitti hiruun ta'a.
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FKN.1. Obbo Dabalaa Tolasaa mana isaa ji’an qarshii 2000’n kan kireessuu yoo ta’ee
akkasumas waggattii gibira lafaa fi kiraayii gamoo walitti qarshii 300 kan kaffaluu yoo ta’ee
Galii Kiraa manaa irraa argamu akka arman gadiitii xinxaluun ni danda’ama.
Jalqaba galii wagga irraa gibirrii lafaa fi kiraayii gamoo ni hir’fama.
=24,000-300=23,700, Itti aansee gibirrii lafaa fi kiraayii gamoo hir’fama dulluma (50%) waliin
ida’amee hir’fama waligalaa argachuu.
(24,000x50%)=12,000+300=12,300
Galii gibirrii itti kaffalamuu 24,000-12,300=11,700
Haaluma kaanan galiin kun kireessan nama dhunfa yoo %50 herregamee gibira isaa ni kaffala
jechuudha.
=11,700x15%-570=1185. Kanafuu namni ji’an mana isaa qarshii 2000’n kir’eeffatee waggattii
gibira kira mana qarshii 1185 ni kaffalaa jeechuudha.
Hub: kireeffatan kun dhaabbata mirgi namummaa seeraan kennameef yoo ta'e, galii gibirri
itti kaffalamu irratti % 30 (dhibbeentaa soddomaa.)
=11,700x30%=3,510
Fkn 2. Kaffalaan gibiraa tokko gamoo Ijaaranii kan kireessan yammu ta’u bara 2001 keessa galii
inni kiraa irra argate Qr. 500,000.00 ta’e galmee herregaa hin qabanne.
Kireeffataan gamoo kana kireeffate immoo deebisee namoota biraatti kireessee galii Qr.
800,000.00 argatee galmee herregaa hin qabanne.
Gaaffii:-
Gibirri abbaan gamoo kaffaluu fi kan kireeffataan kaffalu meeqa?
Gibiraa abban gamoo kaffaluu
Galii dimshaasha 500,000.00
Gibira manaa fi lafaa 5,000.00
Suphaa fi hirifama dullumaa (500,000.00 x 20%) 100,000.00
105,000.00
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Galii gibirri itti kaffalamu 395,000.00
Gibira (395,000.00 x 35%) – 2820 = 98,750.00 – 2820 = 95,930.00
Adaba galmee qabachuu dhabuun 95,930.00 x 20% = 19,186.00
Dimshaasha gibiraa fi Adabaa 95,930.00 + 19,186.00 = 115,116.00
Gibira kireeffatee kireessaa
Galii dimshaasha = 800,000 – 500,000.00 = 300,000.00
Gibira (300,000.00 x 35%) – 2820 = 75,000.00 – 2820 = 72,180.00
Adaba galmee qabachuu dhabuun = 72,180.00 x 20% = 14,436.00
Dimshaasha gibiraa fi adabaa =72,180.00 + 14,436.00 = 86,616.00
5.3 GIBIRA HOJII BU'AA DALDALAA (GALII GABATEE "C")
Galii gibirri itti kaffalamu sochii hojii daldalaa tiin argamee irratti gibirri galii buufamee walitti ni
qabama.
Galii hojii daldalaa gibirri itti kaffalamu
Galiin hojii daldalaa gibirri itti kaffalamu qajeelfama qabiinsa herreega fudhatama argate
hordofuudhaan herreega bu'aa fi kasaaraa qopha'uu ykn ibsa galii labsi kanaa fi akkaataa
qajeelfama Abbaan Taayitaa Gibiraa baasu bu'uura gochuun tokkoon tokkoo bara gibiraatiin ni
murtaa'a.
Taariifa gibiraa
a) Dhaabbatoonni seeraan mirgi namummaa kennameef galii isaani gibirri itti kaffalamu
irraa % 30 (dhibbeentaa soddoma) harka dhibbaa irraa sodommaa gibira ni kaffalu.
b) Kaffaltooni gibiraa biroo hojii daldalaa irratti bobba'aan galii hojii daldalaa gibirri itti
kaffalamu argatan irratti bu'uura gabaate "C" kanaa gaditti ibsameen gibira ni kaffalu.
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Gabaate "C"
Galii hojii daldalaa gibirri itti kaffalamu
Gibira galii kaffalamu (dhibbeentaan)
Hir’fama
Qarshii Hanga qarshii
0 1,800 gibira irraa bilisa Hinjiru
1,801 7,800 10 180
7,801 16,800 15 570
16,801 28,200 20 1,410
28,201 42,600 25 2,820
42,601 60,000 30 4,950
60,000 Ol 35 7,950
Fkn, Interpiirayiziin biiftuu galii waggaa Gibirii osoo itti hin kaaffalamini dura qarshii 30,000
dhumaa wagaa waxabajjii 30, 1998 irratti beeksisaanii jiru.
Kan Barbadamu: 1. Gibira Hojii bu’a daldala mala/toftaa porogireeshiini fi didakishiniini barbaadii/shallagii.
a. piiroogireshinii (Progression )
Galii Hojii Bu'a Daldalaa taariffaa Gibira Hojii Bu'a Daldalaa 1,800.00 bilisa (exempted) 0.00 6,000.00 10% 600.00 9,000.00 15% 1,350.00 11,400.00 20% 2,280.00 1,800.00 25% 450.00 Ida’ama: 30,000.000 4,680.00 b. Hir’ifama (Deduction method)
Gibira Hojii Bu'a Daldalaa= (Galii Gibirii itti kaffalamu) x Taarifa – hir’ifama
= (30,000) x25% -2,820
= 7,500- 2,820
= 4,680
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6.3.1 Toora ittiin Gibira Bu’aa daldalaa Xiinxalan
(Step to calculate profit tax)
Galii dimshaasha fi Bu’aa hin qulqullaa’in mirkaneessuu
Galii dimshaasha kaffalaa gibiraa mirkaneessuuf:- (A)
Gosa daldalaa kaffalaan gibiraa irratti bobba’e addaan baasuu
Galii kaffalaan gibiraa bifa daldalaa kana irraa argate galmaa’uu isaa
mirkaneessuu,
Galiin galmaa’e kun sirrii ta’uu isaa mirkaneessuuf:-
Galii galmaa’e kanaaf nagaheen galii walitti fufiinsa qabu qaama kaffaleef
kennamee hafteen isaa paadii waliin dhiyaachu qaba.
Naga’een galiin kun ittiin sassaabame otuu hin maxxanfamin dursee waajjira galii
biyya keessatti galmaa’uu qaba.
Meeshaaleen daldalaa gurgurtaadhaaf bitaman gurguramanii dhumuu isaaniif
ykn mana kuusaa keessa jiraachuu isaanii mirkaneessuuf baayyini fi gatiin
meeshaa bitamee, akkasumas baayyini fi gatiin meeshaa gurguramee
mirkanaa’uu qaba.
Gatiin ittiin meeshaan daldalaa tokko gurgurame taarifa bu’aa hin qulqullaa’inii
waliin ilaalamuu qaba.
Bu’aa hin qulqullaa’in mirkaneessuuf
Kuufama meeshaa jalqaba waggaa (Beginning inventory) (C)
Kuufamni meeshaa jalqaba waggaa kan ta’uu malu ol yoo ta’e bu’aa hin qulqullaa’in
bara sana keessa kaffalaan gibiraa argatu gadi xiqqeessuudhaan bu’aan qulqulluun
gibirri itti kaffalamuu fi gibirri akka xiqqaatu godha.
Kanaafuu;
Meeshaalee bara darban bitamanii baranatti kuufamaan ce’an baayyinaa fi gatii
bitta bara darbeetiin lakka’amanii galmaa’uu qabu
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Gatii meeshaan kuufamaan xumura bara darbee irratti galmaa’ee kuuffama
meeshaa jalqaba waggaa kana waliin tokko ta’uu qaba.
Gatii Bittaa Meeshaa (Purchase cost) (B)
Gatiin bittaa meeshaa kan ta’uu maluu ol yoo galmaa’ee hammaa baasii guddisuudhaan
bu’aan kafffalaa gibiraa fi gibirri inni kaffalu akka xiqaatu godha.
Kanaafuu;
Kaffalaan gibiraa meeshaa gurgurtaaf ykn akka meeshaa dheedhiitti fayyadamuuf bite
hundumaaf, naga’ee dhiyeeffachuu qaba
Naga’een hundinuu guyyaa meeshaan bitame fi mallattoo maallaqa fuudhaa qabaachuu
isaa mirkaneessu
Naga’een hundinuu aarmaa qaama gurguree fi teessoo isaa kan ibsuu fi seera qabeessa
ta’uu isaa mirkaneessu
Gatiin ittiin meeshaan bitame gatii gabaa yeroo sanaa waliin kan deemu ta’uun
mirkanaa’uu qaba
Gatii meeshaan ittiin bitame mirkaneessuuf qaama ragaa qaba jedhamee amanamu
gaafachuun barbaachisadha.
Amalaa bifa daldalaa sana irraan kan ka’e naga’ee seera qabeessa kanneen
dhiyeeffachuu hin dandeenye yoo ta’an kaffalaan gibiraa sanada kaffaltii mataa isaatiin
ittiin raawwate dhiyeeffachuu ni danda’a.
Haata’u malee sanadi kaffaltii kun, jalqaba waajjira galii biyya keessaatti kan galmaa’ee
fi naga’ee lakkoofsa tartiiba qabuun kan raawwatame ta’uu qaba.
Gatii meeshaalee gurgurtaaf dhiyaatanii (D)
Gatiin kun gatii meeshaalee bara darbe irraa kuufamaan bara kanatti naanna’ee fi kan
meeshaalee bara kana keessa bitamanii ta’a.
(D = B+C)
Kuufama meeshaa Dhuma waggaa (E)
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Gatiin meeshaa dhuma waggaa kuufama keessatti hafu kan ta’uu maluu gadi yoo ta’e
bu’aa qulqulluu kaffalaa gibiraa gadi xiqqeessuudhaan gibirri akka xiqqaatu godha.
Kanaafuu;
1. Dhuma waggaa bara kanaattis baayyinaa fi gatii meeshaa kuufama keessa jiranii
lakkaa’amanii mirkanaa’uu qaba
2. Baayyinni meeshaa kuufama keessatti hafu erga beekame booda gatiin ittiin herregamu
gatii giddu galeessa meeshaalee kuufama keessa jiraniin ta’a.
Gatii meeshaalee gurguramani (F)
Gatiin kun garaagarummaa gatii meeshaalee gurgurtaaf dhiyaatanii fi kan kuufama
meeshaalee dhuma waggaatti hafaniiti.
(F = D - E)
Bu’aa Hin Qulqullaa’in (Gross Profit) (G)
Bu’aan hin qulqulla’in garagarummaa galii gurgurta irraa argame fi gatii meeshaale
gurguramani giddu jiru ta’a.
(G = A- F)
Baasii Bulchiinsaa fi kan hojii ittiin gaggeessan mirkaneessu
Baasiin bulchiinsaa fi kan hojii ittiin geggeessan jechuun baasiiwwan kaffalaan gibiraa
galii hojii daldalaa gibirri itti kaffalamu kan argachuuf hojii daldalaa kanaaf wabii
argamsiisuu fi hojiin daldalaa kun akka itti fufiinsa qabaatu gochuuf jecha kan raawwate
yammuu ta’u kaffalaan gibiraa baasiiwwan kan mirkaneessutu irraa eegama.
Qaamni gibira murteessu baasiiwwan dhiyaatan kana tokko tokkoon qorate sirri ta’uu
isaanii akkaata kana gaditti mula’atuun mirkaneessu qabu;
Minda hojjetaa
Kaffalaan gibiraa hojii daldalaa kana gegeessuuf hojetaa qacaree hojechiisuuf mindaa
ji’a ji’aan maallaqaa fi bifa kan biraatiin kaffaluu akka baasii bulchiinsaati galmeessa.
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Baasii kana mirkanessuu
Galiin hojjetaan kun ji’a tokko keessatti kaffalaa gibiraa kana irraa argate hundumtuu
walitti ida’amuu isaa;
Mindaa kaffalame kanaaf galiin hojjetaan kun bifa maallaqaa fi gosa kan biraatiin argate
sanada ittiin kaffalameef (payrol) irratti dhiyaachuu isaa;
Hojjetaan kun mindaa kana fudhachuuf mallatteessuu isaa;
Mallattoon hojjetaan kun mindaa kana ittiin fudhate sirrii ta’uu isaa kan inni yeroo
darbee ittiin fudhate waliin ilaaluudhaan mirkaneessu;
Mindaan ji’a tokko keessatti kaffalameef qr. 150 ol yoo ta’e gibirrii akkaataa seeraatiin
irratti kaffalamuu isaa; mirkaneessutu irraa eegama.
Baasii kiraa konkolaataa mirkaneessuu
Konkolaataan meeshaan daldalaa kaffalaa gibiraa kun itti fe’ame qabeenyaa kaffalaa
gibiraa yoo ta’e;
Baasiin boba’aa fi dibataa kan naga’ee seera qabeessa ta’e qabuu;
Kan fageenya bakka meeshaan fe’ame waliin wal madaalu;
Meeshaan fe’ame kan hojii daldalaa gibirri itti kaffalamu waliin wal-qabate;
Kaffalaan gibiraa konkolaataa mataa isaatiin kiraa yoo galmeesse: boba’aa,
dibataa fi gatii suphaa raawwatamee waliin baasii dabalataa waan ta’uuf baasii
keessatti kan hin galmoofne ta’uu, mirkaneessuu.
Konkolaataan meeshaan daldalaa kaffalaa gibiraa kun itti fe’ame kan kiraa yoo ta’e;
Meshaan fe’ame kan hojii daldalaa gibirrii itti kaffalamu waliin wal-qabate ta’uu
isaa
Gatiin meeshaan kun ittiin fe’amu gatii gabaa waliin kan madaalu ta’uu isaa;
Qaamni konkolaataa kana kireesse naga’ee seeraa yoo hin qabu ta’e sanada
kaffaltii kaffalaan gibiraa akkaata seeraa tiin qopheesse irratti mallatteesse
maallaqa fudhachuu isaa;
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Konkolaata kiraan itti kaffalamuuf boba’aa, dibataa fi gatiin suphaa kamiyyuu
kaffalaa gibiraa kanaan yoo raawwatame baasii dabalataa waan ta’uuf baasii
keessatti kan hin galmoofne ta’uu mirkaneessuu
Hir’ifama Dullumaa
Galii gibirri bu’aa daldalaa itti kaffalamu murteessuudhaaf kaffalaan gibiraa
qabeenyaa hojii dabalataa isaatiif hirina dulluma keessa hir’isuu ni danda’a.
Kaffalaan gibiraa hirfama dullumaa gaafatu kamiyyu;
Yeroo fi gatii ittiin qabeenyaan sun bitame sanada agarsiisuu (Original cost)
Qabeenyaan kun yeroo bitamee kaasee dimishaasha hirifama dullumaa godhame
galmee agarsiisu
Ragaaleen lakk. 1 fi 2 kana irratti ibsaman kun hundinuu dhugaa fi sirri ta’uu isatiif
kaffalaan gibiraa ragaa mallattoon deggerameen mirkaneessu qaba.
Hamma hirrifama dullumaa;
Meeshaalee artii, meeshaaleen aadaa durii, meshaaleen bareedinaa kan
albuudaa kabajamaan hojetaman akkasumas meeshaaleen gatiin isaanii hin
hira’anne irraa kan hafe;
Ijaarsa manaa, supha’a fi fooyyessu manaaf ijaarsa biraatiif tokkoo tokkoof kalatiidhaan
gatii irraatti waggaati %5
Meeshaleen tajaajila gatii guddaa hin qabne (fkn; teessoo fi meeshalee xixiqaa mana
keessa) tokko tokkoof kalatiidhaan gatii irratti waggaati %10
Qabeenyaalee mana daldalaa bakka lamatti qoodamanii kana gaditti mula’ataniif haala
waliigala hirifama dullumaatiin taarifa kana gadi jiruun hirifama;
Kumputeroota, sirnoota ragaa, bu’alee softiweerii, meeshalee kuufama gatii galmee
irratti %25
Qabeenyaa daldalaa kan biroon gatii galme irratti %20
Haala waliigalaatiin hirifamani meeshaalee kana irratti godhame tokkon tokkoo isanii
irrattis ni raawwatama.
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Hirifama dulimaaf bu’uura kan ta’u gatii meeshaa jalqaba bara gibiraa galmee irratti
galmaa’e ta’ee;
Baasiin waggaa sana keessa suphaaf, deebisanii dhaabuu fi kkf bahe itti dabalamee
Gatiin gurgurtaa meeshaalee bara gibiraa kana keessatti dhabamsiifamanii keessaa
hirifamee,
Gatiin meeshaalee balaadhaan dhabamsiifanii kaasaan irratti kaffalamee keessa
hir’famee, bu’aa argamu ta’a.
Bu’uurri hirifama dulluma “0” yoo ta’e, hammi “0” gadi ta’e bu’aatti dabalame gibirri
itti kaffalama.
Bu’uurri hirifama dulumaa 1,000.00 yoo ta’e, hammi kun bara gibiraa sana keessatti
akka baasiitti keessa hirifama
Qabenyaan daldala keessa deebi’amee akka tilmaamamu yoo godhamee qabenyaan
dabalataan argame yoo jirate, qabeenyaa dabalataan argame irratti hirfamni dullumaa
hin herregamu
Galii gibirri itti kaffalamu murteessuuf tokkoon tokkoon qabeenyaa mana daldalaa
sanaaf baasiin suphaa fi fooyyessu kan sirrii ta’e ni hirifama. Haata’u malee baasiin kun
gatii tokkoon tokkoon qabeenyaa hirifama dullumaa herreguuf buu’uura ta’e keessa
%20 ol ta’uu hin danda’u. yoo %20 ol ta’e garuu bu’uura gatii hirifama dullumaa ol
gudisuuf oola.
Qabeenyaan sosochii hojii daldalaa keessati hojiirra oole kamiyyuu yammu gurguramu,
ykn haala kamiin iyuu yammuu jijjiiramu faayidaan irra argame ykn kisaaraan
quunname tilmaama keessa kan galu ta’a.
Baasiiwwan kan biraa mirkaneessuu
Daldalaan tokko hojii daldalaa gibirri kun itti kaffalamu geggeessuuf haala hojii daldalaa
sanaan baasii ni raawwata. Baasiin kun haalli itti mirkanaa’u kana gaditti ibsameera:-
Baasii kiraa manaa fi mana kuusaa
Waliigalteen kiraa manaa dhiyaachuu qaba
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Haala waliigaltee sanaan kiraan manaa kaffalamee naga’een dhiyaachuu qaba
Baasii bishaan bilbilaa fi ibsaa;
Naga’een seera qabeessa ta’e dhiyaachuu qaba.
Baasiin sun kan hojii daldalaa kanaaf qofa oole ta’uu qaama kaffalchiise irraa ragaa
gaafachuun mirkaneessuu barbachisa,
Kaffaltiin raawwatame kan ji’oota 12 qofa ta’uun mirkanaa’uu qaba,
Baasiiwwan adda addaa
Haala hojii daldalaa sanaan baasiiwwan adda adda raawwatamaniif;
Baasiin sun kan hojii daldalaa sanaan wal-qabatu ta’u mirkaneessuu
Baasii raawwatameef naga’ee seera qabeessa ta’e dhiyaachuu mirkaneessuu,
Amala hojii daldallichaa irraan kan ka’e naga’een seera qabeessa ta’ee dhiyaachuu kan
hin dandeenye yoo ta’e naga’ee kaffaltii otuu hin maxanfamin dura waajjira galii
keessatti galmaa’een raawwatamuu isaa mirkaneessu
Baasiin raawwatame kun gatii gabaa yeroo eegee kan kaffalame ta’uu mirkaneessuu,
Baasiiwwan hin hir’ifamne
Qabeenyaa buusiin dullumaa kana gararraatti irraa hiri’famaa jiru barreessuuf
foyyeessuuf ykn deebisanii ijaaruuf baasii bahe
Aksiyoona jaarmiyichaa ykn kaapitaala waldaa shariikaa guddisuuf baasii bahe
Mindaa hojjetaa irraa %15 ol buusii dullumaa ykn provident fandii kaffalame
Gahee galii aksiyoonaa abbootiin aksiyoonaa akka beekan godhamee fi ga’ee bu’aa
kaffalameef.
Liqii baankii biyyoolessa fi bankii daldalaa itiyoophiyaa gidduutti godhame irratti taarifa
dhala bankii herregamu ol %2 ol baasii galma’e. (7.5% + 2% = 9.5% ol ta’uu hin qabu)
Miidhaa inshuuraansii qabuuf baasii bahe
Balleessaa kaffalaan gibira raawwateef kasaa fi adaba kaffalamu
Kan labsii gibiraa irratti ibsamee olitti herrega of-eegannoo banuu ykn guddisuu ykn
qarshii kaayyoo kan biraaf kaa’u
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Gibira bu’aa daldalaa kaffalame ykn taaksii dabala qabeenyaa deebi’u
Jaarmiyaa daldalaa sana bakka bu’ee iddoo adda addatti argamuuf baasii bahu mindaa
hojetichaa iraa %10 ol kan ta’e kana jechuun hojii daldalichaa babalisuuf kan gargaaran
keessumoota jaarmiya daldalaa sana ala jiraniif durgoo keessumeessuu kaffalamuuf
jechuudha.
Baasiiwwan dhuunfaa
Abbaa mana daldalaa ykn waldaa shariikaa isaa fi haadha manaa, durgoo fi
maallaqa dhunfaan kennamuuf
Baasiiwwan qaamooleen lakk. 1 kan irratti ibsaman kun maallaqa isaan
dhuunfaadhaan galii hojii daldalaa kan irraa fudhatan
Hojii daldalaa kanaan kisaaraa kallatiidhaan wal-hin ilaalle
Baasiiwwan labsii gibiraa ykn dambii labsii kana raawwachiisuuf bahu irratti dangaa
kaa’amuu ol raawwatame
Baasiiwwan bashannanaaf oolan
Kana jechuun baasii haala kamiin iyyuu dhugaatii, Tamboo, bakka boqonnaa
affeerraa fi bashannaan kan biraaf nama kamiifiyyuu godhame
Baasii kennaa ykn gargaarsaa
Kennaa ykn gargaarsi galii gibirri itti kaffalamu keessa %10 kan hin caallee
hirfamuu kan danda’u;
Gargaarsa fudhatan jaarmiyaa uumataa fayyaduuf (baggoo adiraagoot)
galmaa’e, kanaanis bu’a guddaa kan buuse akkasumas haalli qabiinsa herrega
fi fayyadama maallaqaa isaa iftummaa fi ittigaafatamummaa kan qabu ta’uun
qaama dhimmi ilaaluun kan mirkanaa’e
Gargarsa waamicha mootummaa tiin, bilisumma biyyaa eegsisuuf, balaa
namaa fi ummamaan dhufu ykn dhukuba bifa weeraraan dhufu ittisuuf
kenname
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Dhaabbiilee fayyaa fi barnootaa hojii daldalaaf hin dhaabbaneef gargaarsa
kenname yoo ta’e qofa.
Idaawwan sasaabamuu hin dandeenye
Yammuu galiin gibirri itti kafalamu herregamu idaan hin sasaabamne galii dimshaasha keessatti
yoo galmaa’eera ta’e galii gibirri itti kaffalamu irra kan hirifamu danda’u yoo tarkaanfiin seeraa
fudhatamee idaan kun galmee kaffala gibiraa irraa haqame qofa.
Bu’aa qulqulluu (net profit)
Bu’aa qulqulluu jechuun garaagarummaa bu’aa hin qulqullaa’ini fi dimshaasha baasii
bulchiinsaa giduu jiru yammuu ta’u erga bu’aan qulqulluun kun argamee booda akkaataa
gabatee armaan olitti ibsameen hammi gibiraa murtaa’a.
Net profit = Gross profit – Expenses
Baasiiwwan hir'ifaman
Oromiyaa keessatti galii hojii daldalaa irraa argamu gibirri itti kaffalamu ilaalchisee
daangaawwan labsii gibiraa kanaan ibsaman akka eegamanitti ta'ani, kaffalaan gibiraa
baasiiwwan isaa mirkaneessuu hanga danda'eetti hojii daldalaa isaatiif galii argachuudhaaf hojii
daldalaa isaatiif wabii kennuudhaa fi sochii isaa itti fuufsisuuf baasiiwwan godhaman ni
hir'ifamu. Baasiiwwan kunis;
Hojii daldala isaatif galii argachuuf maallaqaa kallaatiin baasii godhame yoo ta'u, kunis
mi'a daldalaa hojeechuuf, bituuf, gara biyyaatti galchuuf, gurguruuf, akkasumas
hojiiwwaan kanneen fakkaatan hundaaf maallaqaa kallaatiin baasii godhamu.
Hojii daldalaa wajjiin kan walqabate baasiwwan bulchiinsa fi hojii adeemisisuuf baasii
godhamu.
Galii gibirri itti kaffalamu waliin dhimma kallaatiin qunnamttii qabuuf
Wabii Inshuraansii argachuuf kaffaltii Araabooni.
Dangaa qajeelfama Biiroon Maallaqaa fi Misooma Dinagdee Oromiyaa baasu osoo hin
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darbiin biyya keessaa fi biyya alaatti hojii daldalaa isaa beeksisuuf baasii bahu.
Tajaajila hojiin daldalaa argateeef komishinii kaffalame. Baasiin kunis kan hirifamu:
a) Tajaajilli kan kenname ta'uun yoo mirkanaa'e,
b) Komishiniin tajaajilichaaf kaffalame, haala walfakkaatuun tajaajila walfakkaatu
kennuuf gatii gabaa kaffalamaa jiru waliin kan walfakkaatu yoo ta'e dha.
c) Dameen ykn caasaan dhaabbata tokkoo ykn Kubbaaniyaa quunnamtii gamtaa qabu
biyya alaatti argamu ta'ee; Oromiyaa keessattii hojii daldalaa kan adeemisisu,
Kubbaniyaa isaa waajjirri olaanaa biyya alaatti argamuuf, ykn dhaabbata aksiyoona
kubbaniyichaa caalmaan qabateef, ykn kubbaniyaa quunnamtii gamtaa qabuuf
kaaffaltiin raawwatamu kamiyyuu hirri'famuu kan danda'u:-
1. Baasiin jedhame tajaajila raawwaatameef sirritti kan kaaffalame ta'uun yoo
mirkanaa'e.
2. Tajaajilli kenname hojii daldalichaaf barbaachisaa ta'ee yoo argamee fi tajaajilichi
namoota birootiin, ykn dameesaatiin, maxxantuu dhaabbata (caasaa isaatiin),
ykn kubbaaniyaa quunnamtii gamtaa qabuun, ykn ofii isaatiin, baasii gadi
aanadhaan raawwatamuu kan hin dandeenye yoo ta'e dha.
Abbaan aangoo gibiraa mindaa ykn bifa biraatiin maallaqa hojii gageessaa ykn
gaggeesitoota waldaa dhuunfaa itti gaafatamummaan murta'eef ykn waldaa aksiyoonaf
kafalamu hamma (hanga) barbaachisu oli ta'uu isaa yoo hubate uumama daldalichaa
bu'urefachuudhaan gibira murteesuuf jecha mindaa hojii gaggeesitootaa tokko oli ta'anii
akka hin qabamne gochu ykn karaa biraa ni ta'a jedhee itti fakkaate kaminiyyuu
sirreessuu ni danda'a.
Mindaan ijoollee miseensoota waldaa shirkummaa ykn Abbaa hojii daldalaaf kaffalamu
akka hir'ifamuu kan godhamu hojii itti ramaadamanitti uulaagaalee hojichaaf
barbaachisu yoo guutan qofadha.
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Baasiiwwan hin hir'ifamne
Baasiiwwan kanatti aanan hin hir'ifaman
Bu'uura labsii gibiraa keewwata 23 tiin qabeenyaa hojii daldalaa hiri'famni dullumaa
godhamuuf argachuudhaaf fooyyessuudhaaf haaromsuudhaafi deebisanii ijaaruudhaaf
baasii godhame.
Kaappitaala Aksiyoona Kubbaaniyyichaa ykn waldaa shariikaa galmaa'eef bu'uura ta'e
guddisuu,
Buusii sooramaa ykn proviidant fandii Miindaa ji'aa qaxaramaa irraa % 15 (dhibbeentaa
kudha shan) ol taasifamu.
Gahee Aksiyoonaa fi gahee bu'aa kafalamee abbootiin aksiyoonaa akka beekan
taasiifame,
Baankii Biyyooleessaa fi Baankoota Daldalaa jiddutti liqii godhameen kan herreegamu
irraa taarifi dhalaa (interest) % 2 (dhibbeentaa lama) 01 kan ta'e baasii dhalaa,
Dhalli ibsamee hirri'famuu kan danda'au
a) Liqeessitoota biyya keessaa baankii biyyooleessaa Itiyoophiyaatiin beekumsi
kennamef irraa,
b) Baankoota alaa dhaabbilee daldala Itiyoophiyaa keessa jiranif liqii kennuudhaaf
eeyyama qaban irraa liqii argame yoo ta'e,
Kanaa olitti lakk.18.6 irratti kan tumame yoo jiraates, liqaa Baankoota biyya alaa irraa
argameef dhalli kaffalame hirri'famuu kan danda'u kan kanatti aanan yoo guutamanii
argamani dha.
a) Baankiin biyyaa alaa liqii kennu, maallaqa liqii kamiyyuu nama kamiifuu kennuudhaaf
kan karoorfate ta'uu isaatiif Iiqicha eenyuuf akka kennu kan ibsu beeksisa
barreeffamaan abbaa aangoo gibiraaf kennuu qaba.
b) Liqeeffataan liqeessaaf dhala kaaffalu irraa % 10 hir'isee barri bajaataa erga xumuramee
booda ji'a lamaan jiran keessati abbaa aangoo gibiraaf galii gochuu qaba .
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Idaa haguuggaa wabii inshuuraansii qabu
Sababa balleessaatiin Beenyaa miidhaa fi adaba kaffalame,
Labsii kanaan kan hayyamameen ala, herreega ittiin eeggannaa haaraa hundeessuu ykn
ittiin eeggannoo hanga hayyamameen 0l guddisuu ykn maallaqa kaayyoo addaa tiif oolu
kaa'uu,
Galii gabaate "C" irraa gibira kaffalame ykn (taaksii) dabalataa qabeenyaa (Value-Added
tax) deebifamu,
Dhaabbata daldalichaa bakka bu'uudhaan bakka adda addaatti argamuudhaaf baasiin
godhamu (hojii daldalaa babaalisuuf kan gargaaran keessummoota hojii dhaabbatichaa
ala jiraniif keessumeessuuf kan oolu durgoo kennamudha) mindaa hojjeticha % 10 (
dhibbeentaa kudhan) kan caalu yoo ta'e,
Baasiiwwan faayidaa dhuunfaa,
Labsii kanaan ykn labsii kana irratti hundaa’ee dambii bahuun daangaa kaa'ameen ol
baasii godhame,
Baasiiwwan bashanannaa(Baasii kallaattiin ykn karaa kallaatti hin taaneen, dhugaati,
tamboo, iddoo buufataa (iddo haara galfanaa), bashannana nama biraatiif dhiyaatu ykn
keessummeessaa gosaa kamiyyuudha)
Kennaa ykn gargaarsa : Kennaa ykn gargaarsi kan fudhatama argatu yoo
a) Gargaarsa fudhatan akka dhaabbata gargaarsaatti kan galmaa'ee, hojii kanaan
gumaacha ol'aanaa kan galmeesse fi hojimaatin haala itti fayyadama maallaqaa fi
qabiinsi herrega isaa iftooma fi ittigaafatamummaa kan mirkaneessu ta'uun isaa
qaama dhimmi ilaalun yoo mirkanaa'e.
b) Bilisummaa biyyaa eegisisuuf, balaa hojii namaa ykn uumamaan gahe, ykn weerara
dhukkubaa ka'e ittisuuf,ykn sababa biraa kaminiyuu waamicha gargaarsaa
Mootummaan godhe bu'uurefachuudhaan gargaarsa kenname.
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c) Gargaarsa dhaabbilee tajaajila barumsaa fi yaalaa hojii daldalaaf hin dhaabbanneef
kenname ilaalchisee Manni Marii Bulchiinsa Naannichaa gargaarsa ykn kennaa
faayidaa uummataa tiif oolu akka hir'ifamu hayyamuu waan danda'uuf,
Abbootiin aksiyoona kubbaaniyyichaaf liqiin kennanii fi kaffaltiin dursaa bara gibiraa
tokko keessatti gidduu galeessaan gatii kaappitaalaa aksiyoona kubbaaniyyichaa irraa
marsaa afurii ol yoo ta'e, liqichaa fi kaffaltii dursaa tiif dhala (interest) kaffalamuuf
hir'iifamni hin godhamu. Kanaa olitti kan himame baankii fi kubbaaniyoota insuuraansii
irratti hin raawwatamu.
Dhaabbatoota biroo kubbaaniyichaan ala jiran ilaalchisee kanaa ol jechi kaappitaala
aksiyoona jedhu kaappitaala bu'uuraa jecha jedhuun yeroo bakka buufamu tumaan
Lakk.18 (19) ni raawwatama.
Meeshaa daldalaa man-kuusaa jiru:"meeshaa daldalaa man kuusaa jiru” jechuun
adeemsa oomishaa keessatti faayidaa irra kan oole ykn qaama oomishaa akka ta'u kan
taasifame qabeenyaa hojii daldalaa ykn meeshaa kamiyyuu gurgurtaaf qabamee dha.
Galiin kaffalaan gibiraa argate yeroo herreegamu meeshaa daldalaa kan bara gibirichaa
keessa mana-kuusaatti argamuuf baasiin godhame ni hir'ifama.
Meeshaawwan daldalaa bara gibiraa keessa gurguuramaniif man- kuusaatti argamaniif
baasiin godhame kan herreegamu mala herreegaa baasii gidduu-galeessaa jechuun
gatiin meeshaa tokko tokkoo mana kuusaatti argamu baasii gidduu-galeessaatiin akka
herreegamu kan dandeesissuun mala qabanna herreega fudhatama waliigalaa argate
irratti hunda'uudhaan.
Hir'ifama dullumaa
Galii hojii daldalaa gibirri itti kaffalamu murteessuuf abbaan qabeenyaa hojii daldalichaa
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qabeenyaa hojii daldalichaatiif hiir'ifama dullumaa gochu ni danda'a. Bu'uura labsichaa
keewwata 23’n dullumaaf hirrifamni godhamu kan hayyamamu kaffalaan gibiraa galmee
herregaa kanaa gaditti tarreeffaman argisiisu yoo qabateedha.
Sanada yeroo qabeenyichi itti argame (bitame) fi gatii agarsiisu.
Qabeenyichi yeroo bitamee kaasee walumaagalatti waa'ee dullumaatif maallaqa
hiri'fame galmee agarsiisu.
Hirri'famni dullumaa akka godhamuuf kan gaafatu kaffalaan gibiraa kamiyyuu kanaa
olitti galmeewwan ibsaman irratti kan galmaa'an hunduu dhugaa fi sirrii ta'usaa abbaa
aangoo gibiraaf ibsa mallatoon deeggarame kennuu qaba.
Bu'uura seeran hayyamameen yoo ta'e malee qabeenya hojii daldalaa deebi'ani
tilmamuun qabeenyi dabalaataan argamu hir'ifama dullumaatiif bu'uura hin ta'u.
Qabeenyawwan hir'ifama dullumaa labisichaan eeyyamameef yoo gurguraman,
gurgurtichi namoota walitti dhufeenya qaban gidutti kan raawwatame yoo ta'e
qabeenyawwan kanneeniratti hiri'famni dullumaa hin herregamu.
Ogummaa aartii, meeshaalee durii, meeshawwan bareedumaa albuudaawwan
kabajamaa irraa hojjataman fi qabeenyoota hojii daldalaa biroo gatiin isaanii hin
hirranne fi yeroon itti hin darbine ilaalchisee hir'ifamni dullumaa hin hayyamamu.
Abbaa qabeenyaa gamoo ykn ijaarsawwan biroo ta'uuf gamoo ykn ijaarsawwan biroo
fooyyessuudhaaf haaromsuudhaa fi deebisanii ijaaruudhaaf baasiwwan godhaman
tokkoo tokkoo isaaniif qophaatti bu'uura mala hir'ifama dulluma kallattiitiin hir'ifamni
dullumaa % 5 (dhibbeentaa shan) ni godhama.
Abbaa qabeenyaa meeshaawwan qaamaan hinmul'annee ta'uuf ykn
qabeenyaawwan kana fooyyessuuf haaromsuufi deebisani ijaaruuf baasiwwan
godhaman bu'uura sirna hir'ifama dullumaan kallattitiin tokkoo tookko saaniitiif
hir'ifamni dullumaa % 1 0/ dhibbantaa kudhan/ ni godhama.
Qabeenyaawwan hojii daldalaa kanaa gadiitti bakka lamatti ramadamanii ibsaman
bu'uura sirna hir'ifama dullumaa walumaani tiin taarifi hir'ifama dullumaa itti aanu ni
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godhamaaf,
a) Kompiitaaroota, sirnoota odeeffannoo, bu'aawwan softi weerii fi meeshaawwan
kuusaa odeeffannoo % 25,
b) Oabeenyaawwan hojii daldalaa biroo % 20,
c) Taarifni hir'ifama dullumaa kanaa olitti ibsame ramaddii tokkoo tokkoof murtaa'e
akkaataa ramaddiitiin herrega hir'ifama dullumaa bu'uura ta'e irratti akka
raawwatamu godhama.
Bu'uurri hir'ifama dullumaa gatii galmee maddaallii herrega ka'umsaa bara gibiraa isa
jalqabaa galmaa'e yoo ta'u, herrega kana irratti
a) Qabeenyoota ramaddiiwwanitti argamaniif abbaa ta'uuf ykn qabeenyoota haaraa
hundeessuuf ykn qabeenyoota kana fooyyeessuuf, haaroomsuuf, deebisaanii ijaaruuf
baasiin bara gibira kanaa godhame dabalamee,
b) Gatii gurgurtaa meeshawwaan bara gibiraa kana keessa dhabamsiifamanii balaa
uumamaa kan manca'aniif ykn qabeenyoota biroo sababa biroo humnaa 0l ta'een
jijjiiramni isaan mudateef beenyaan argame hir'ifamee ta'a.
c) Bu'uurri hir'ifama dullumaa duwwaa dha gad yoo ta'e, hammi duwwaadhaa gadi
ta'e, bu'aa gibirri itti kaffalamu irratti ida'amee bu'uurri hir'ifama dulluma duwwaa
godhama.
d) Bu'uurri hir'ifama dullumaa qarshii 1, OOO.OO /kuma tokko/ kan hin caalle yoo ta'e
hammi kun yeroo tokkoon herreega hojii daldalichaa irraa hir'ifama.
e) Qabeenyi hojii daldalichaa irra deebi'amee akka tilmaamamu taasifamee gatiin
dabalataa yoo argame, gatiin dabalataa kun bu'uura hir'ifama dullumaa ta'ee hin
fudhatamu.
Galii sirrii hojii daldalaa gibirri itti kaaffalamu yammuu murtaa'u baasiin qabeenyaa hojii
daldalicha irraa suphaadhaaf, foyyeessuudhaaf oole akka hir'ifamu ni godhama. Ta'us
hammi baasii haala kanaan hir'ifamu bu'uura herreega hir'ifama dullumaa tokkoo
tokkoo qabeenyaa hojii daldalaatiif isa ta'e % 20 caaluu hin danda'u.
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Hir’ifama dulumaa (Depreciation)
Ka’umsa hir’ifama dulumaa (Depreciation base) = Gatii jalqabaa (Beginning book value) + kan itti dabalame( Additions)-Maallaqa argame(Cash proceeds from disposal)
Fkn; Odeeffannoon armaan gadii dhaabbata Dansaa Itti gafatamummaan isaa murtaa’e irraa argame.
Kompiitarii Gatiin Jalqabaa isaa balansi shittii bara gibiraa Ado.1,1997 irratti 150,000
Bara 1998:
Dhaabatni Dansaa meeshaa ragaa kuusu qarshii 75,000 Omishaa soofti weerii 50,000 bite.
Kompiitera duraan turan qarshii 12,000’n sadarkaa isaa ol guddissuf suphaa fi haromsa
taasiise.
Dhaabbatni Dansaa sababa meeshaan ragaa kuusuu tokko tokko sirriitti hin hojenneef
qarshii 15,000 dhabbata meeshicha gurgure irraa argatee jira.
Dhabbatni Dansaa kompiitaroota dullooman lama qarshii 8,500’nin gurgure.
Barbaadama:
1. Basii dullumaa kan dhuma waxabajjii 30, 1998 barbaadi?
Gatii Jalqbaa (Beginning book value): Qr. 150,000
Ida’uu: ida’aama yeroo sana:
Kuusaa meshaa: 75,000
Omishaa softiweerii: 50,000
Gatii haaromsaa : 12,000 137,000
Ida’ama (Subtotal) 287,000
Hir’isuu: Beenyaa (compensation): 15,000
Qarshii gurgurtaa irraa argame 8,500 23,500
Ka’umsa gibiraa hir’ifama dulumaa 263,500
Hir’ifamni dulumaa Kompiitaraa fi meeshaa jijjirraa isaa 25%nin shallagama.
Kanaafuu, baasiin hir’ifama duluma kan bara 1998 akka armaan gaditti shallagama.
= 25% x 263,500=Qr. 65,875
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Jijjirraa qabeenyaa hojii daldalaa
Qabeenyii sochii hojii daldalaa keessatti faayidaa irra oole kan gurguramee, jijjiirame ykn karaa
biiroo kamiiniyyuu kan dabarfame yoo ta'e, faayidaan ykn kasaaraan jijjiirraa akka kanaatiin
argame tilmaama keessa kan galu ta'a.
Qabeenyi hojii daldaalaa kubbaniyoota adeemsi deebiisaani gurma'uu irratti
raawwatamu tokko irraa gara biraatti darbuun qabeenyiichi akka gurgurametti hin
lakkoofsissuu.
Gatiin qabeenya hojii daldalaa kubaaniyoota (kubaaniyaa) adeemsi deebisaani gurma'uu
irratti raawwatama argate gatii (value) qabeenya deebisani gurma'uun dura turee waliin
tokko ta'a. Waan ta'eef hafaan herrega hiir'ifama dullumaa kubbaaniyaa adeemsa
deebiisaani gurma'uutiin uumaameetti darba.
Idaa walitti hin qabamne
Galiin hojii daldalaa gibirri itti kafalamu yeroo murta'uu haalawwan kanaa gadii yoo guutaman
idaawwaan walitti hin qabamne akka hiir'ifaman godhama.
Herreegni idaa walitti hinqabamneen wal-qixa ta'e duran dursee akka galii hojii
daldalichaa tiin kan qabame yoo ta'e, fi
Ida'an kun galmee herrega kafalaa gibira irraa kan haqaame yoo ta'e, fi
Idaa kanaa deebisisuuf tarkaanfiin seeraa barbachisa ta'e fudhatamee gali gochuun kan
hin danda'amne ta'uun kan mirkana'ee yoo ta'e.
Hirmannaa kaappitaala hiir'ifamu
Haalawwan kana gadii ibsaman yoo guutaman, kubbaaniyaan jiraataa Itiyoophiyaa ta'e ykn
waldaan shaariika galmaa'e, bu'aa argate kaappitaala kubbaaniyaa biroo ykn waldaa shaariikaa
gudisuudhaaf kan oolche yoo ta'e, bu'aan kaayyoo kanaaf oole galii hojii daldalaa gibirri itti
kafalamu irraa akka hir'atu ni godhama.
Kubbaaniyaan aksiyooni irraa bitame jiiraata Itiyoophiyaa kan ta'e fi bu'uura gabaate
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"e" tiin dirqama gibira kafaluu kan qabu yoo ta'e
Kubbaaniyaan aksiyoonicha bite ykn waldaan shaariikaa galmaa'e, kubbaaniyicha
keessatti yoo xiqqatee lakkoofsaan ykn gatiidhaan kaappitaala aksiyoona % 25 kan
qabate ykn hamma dhibbentaa kanaatiin mirga sagaalee kennuu kan qabu yoo ta'e dha.
Hirmaannaa kaappitaalaa hirri'famuu qabu kun(Dambii Lakk 37/1999 tiin
a) kubbaniyaan Oromiyaa keessa jiraataa ta'e ykn waaldaan shaarikaa galmaa'e,
kubaaniyaa ykn waldaa sharikaa kan biraa keessatti bu'aan hojii irra oolche hir'ifama
kan godhamuuf tokkon tokko waggaa keessatti herregichaa galii gibirri itti kaafalamu
irraa %5 kan hin caalle yoo ta'e qofaadha.
b) Kaffalaan gibiraa maallaqaa hir'ifama godhameen aksiyoona bitte ykn kaappitaalaa
deebisee kan gurgure yoo ta'e, baasiin hiri'fama godhamee ture galii gibirri itti
kafalamu kan bara aksiyyoonichi ykn qabeenyichi (kaapitaallichi) itti gurgurame irratti
dabalamee gibirri itti kafalama.
c) Namoota qunnamitti qabaan gidduutti bittaan aksiyoonaa godhamu ykn buusiin
kaappitaalaa bu'uura Labsicha keewwata 27tin hir'ifama hin godhamu.
Kasaaraa dabarsuu
Bara gibira tokko keessatti galiin gibirii itti kafalamu yammuu murtaa'u kasaaraan
mudate galii gibirii itti kafalamu bara gibira sadii (3) itti aanaan argame irraa kan bakka
bu'uu ta'a. Kunis kan raawwatu kasaara duraan mudate isaa booda muudatee dursani
bakka buusuudhaan ta'a.
Abbumaan kaappitaala ykn mirgi sagalee kennuu kubbaaniyaa tokkoo bara gibiraa
tokkoo keessatti gatii dhaan ykn lakkoofsaan %25 ol karaa kallatti ta'een ykn kallaatti hin
taaneen kan jijjiirame yoo ta'e kubaaniyyichi kasaaraa bara gibira sanaas ta'e
baraawwan dursaniin irraa gahe ilaalchise raawwatummaan addaan cita.
Namni kamiyyuu sochi hojii daldalaa keessatti kasaaraa isa mudate haala kamiiniyuu
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waggoota 3 kan yeroo lama (2) lakkawwamani waggaa 6 ol darbuu fi hir'ifamu hin
danda'u.
kasaaraan ce'uu kan danda'u galmeen herregaa kasaaraa argisiisu abbaa aangoo gibiraan
fudhatama yoo argatee dha.
Gatii dabarsaa
Wal-quunamtii daldalaa ykn faayinaansii namoota garaagaraa lama gidduti godhamu
irra, quunamtiin daldala ykn Faayinaansii namoota walitti hidhamaan haalli adda godhu
ykn dirqisisuu kan uumamu yoo ta'e, Abbaan Taayiita gibiraa namoota walitti hidhaman
keessaa galiin isa tokkoo ykn tokkoo ol ta'anii osoo walitti hidhamuun kun hin jiru ta'ee
bu'aan argamsissuu danda'u akka dabalu murteessuu ni danda'aa. Abbaan Taayita
gibira akkaataa kanaa olitti ibsameen murteessuu kan danda'u bu'uura qajeelfama itti
gaafatamma Abbaa Taayitaa tiin kennamuun ta'aa.
Raawwatummaa sirii fi bu'a qabeessaa ta'e mijeessuuf quunnamtiin namoota walitti
hidhaman jiddutti godhamu quunamtii namoota garaagaraa lama jiddutti godhamu
irraa adda akka hin taanee Abbaan taayiita gibiraa namoota sochi hojii daldalaa godhan
waliin waliigaltee akka barbachisummaa isaatti haalawaan barbaachisaa qabate durse
gochu ni danda'a.
Gibira irraa bilisa taasisuu
Galiiwwan kanaa gadii bu'uura labsii gibiraatiin gibiira galii hojii daldalaa kafalamuu
qabu irraa bilisaa dha.
Teekinooloojii tokko haala murta'een akka wal-simmuu taasisuudhan ykn yaada uumuu
haaraa dhiyeessuuni fi hojimmata baasii salphisuu dandeesisan hojii irraa olchuudhaan
badhaasa kennamu,
Dirree hojii kamiyyuutti gocha olaanaa namoota raawwataniif badhaasa kennaman.
Seeraa Itiyoophiyaa keessatti fudhatame ittin hojjatamuun, waliigaltee addunyaa tiin
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ykn bu'uura waliigaltee ittigaafatamaan Abbaa Taayitaa godhuun ykn hayyamuun galii
gibirii akka itti hin kafalamne godhame.
Kan kanatti aanan galiin sababa hojii isaanittin argatan gibira bu'aa daldalaa irraa biliisa
ta'u
a) Mootummoota Fedeeraalaa fi Naannolee akkasumas Bulchiinsawwan magaalaa,
Waajjiroota Mootumma.
b) Baankii Biyyooleessa Itoophiyaa,
5.4 GALII GABATEE "D"'GALIIWWAN BIROO
Galii kiraa mirga waa-uumuu
a) Galii kamiyyuu mirga waa-uumuu kireessuun argame irraa gibirii dhibba keessaa %5
(dhibbantaa 5) ni kafalama.
b) Namni dirqama gibira hir'isee galii gochuu qabuu daangaa yeroo labsii kanaan
murtaa'e keessatti gibira tuqame hir'isee qabuudhaan waajjira gibira galchuuf
dirqama beeksisuu fi kaffaluu qaba.
c) Jireenyi kaffalaa biyya alaa ta'ee kan fudhataa immoo Itiyoophiyaa yoo ta'e,
fudhataan daangaa yeroo labsii kanaan murta'ee keessatti galii kiraa mirgaa waa-
uumuu argate irraa gibira ni kaffala.
d) Gibiri bifa kanaan kaffalame galii sochii kanaan argame ilaalchise isa xumuraa ta'a.
e) Labsii gibiraa keessatti "galii mirga waa-uumuu kireessuudhaan argamu" jechuun
filmii sosso'u fi haadha sagaalee ykn filmi sosso'u tamsaasa radioo fi televisiooniitiif
ooluu, hayyamaa kamiyyuu mirga nama tokkoo tiin fayyadamuuf kenname
(patentii) aasxaa daldalaa, dizaaynii ykn moodeelii, pilaani, formulaa iccitiidhaan
qabame, ykn adeemsa omiisha ykn meeshaa industirii, daldala, ykn meeshaa
saayinsii kamiyyuu ykn odeeffannoo muuxannoo industirii, daldalaa fi sayiinsii irraa
argame fayyadamuu, ykn mirga fayyadamuu dabalaate hojii aartii ykn saayiinsii
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kamiifiiyyuu mirga addaa fayyadamuun ykn mirga fayyadamu sababa bu'aaf
kireesuu tiin kaffaltii argamu kamiyyuuti.
Galii tajaajila teekinika kennuun argamu
a) Tajaajila teekiniikaa Oromiyaan alatti namoota jiraataa Oromiyaa ta'aaniif kennameef
kaffaltii raawwatameef %10 (dhibba irraa kudhan) ni kaffalama. Gibira kanas kaffalaan
namichi tajaajilli raawwatameef hir'ise hambisuudhaan Abbaa Taayitaa gibiraa tiif galii
gochu qaba.
b) "Tajaajila Teekiniika" jechuun gorsa ogummaa ykn tajaajila teekinooloojii" kamiyyuu dha.
Galii yaalii carraa irraa argamu
a) Namni kamiyyuu dorgoommii yaalii carraa mo'achuudhaan (fkn lootoorii, tombolaa, ykn
sochiwwan biroo walfakkaatan irraa) galii argatu galii qarshii 100 ol ta'e irraa % 15 (dhibbaa
irraa kudhashan) gibira kaffala.
b) Akkaataa labsichaa keewwata 67 irratti ibsameen kaffalaan gibiricha hir'ise
hambisuudhaan Abbaa Taayitaa Gibiratiif gali gochu qaba.
c) Gibiri bifa kanaan kanfalame, galii sochii kana irraa argame ilaalchise taaksii (ashuuraa)
isaa xumura ta'a.
FKn, Obbo Lammaa Dabalaa lotoorii Inquxaxashii gafa guyyaa 10/09/ 2007 ba’een abbaa
carraa qar. 300,000 mo’atanii jiru.
Kan Barbaadame: caarraa argatan kana irratti dhaabbatni lotorii biyyoolessa Itoophiyaa
(ENLA) gibiraa fi taaksii hangam hir’isee hanbisuu qaba?
ENLA Witholds =15% x300, 000= 45,000
Gahee bu'aa aksiyoona
a) Gahee aksiyoona waldaan aksiyoona qoqqoodee ykn bu'a waldaan dhuunfaa
ittigaafatamummaan isaa murta'ee qoodu irraa namni galii argatu kamiyyuu galii argatee
irraa gibira %10 (dhibbaa irraa kudhan) ni kafala.
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b) Kafalaan gibiricha hir'ise hambisuuddhaan Abbaa Taayiita gibiraa tiif galii gochu qaba.
c) Gibirri bifa kanaan kaffalame galii sochii kanaan argame ilaalchisee taaksii xumuraa ta'aa.
Fkn, Miseensootni Boordii Dariikteeroota kolleejjii yuniversitii Alfaa dividandii qar. Miliyoona 2
gaafa 15/07/1998 kan akkaataa gahee /share/ isaanii irraatti hundaa’uun qoodamu beeksisee
jira. Baay’inni walii gala gahee jiru kuma kudhan (The total number of outstanding shares at
dividend record date was 10,000 shares). Obbo Rabbirraa Hundee gahee /sheerii abbaa 500
bitanii qabu.
Barbaadama:
1. Qoodni Divideendii obbo Rabbirraa Hundeef kaffalamu meeqa?
2. Erga gibiraa fi taaksiin irraa kaffalamee booda qarshii meeqaa argata?
Deebii
1. 2,000,000 ÷ 10,000=200 qar. /gahee
100,000 (qar. 200 x500 gahee)
2. Dividendii erga gibiraa fi taaksiin kaffalame booda= Baayiinaa Dividendii -Gibiraa fi
taaksii dividendii (tax on dividend)
= 100,000 - 10% (100,000)
= 90,000
Galii kiraa qabeenyaa irra argamu
Haala labsii gibiraa keewwata 17 ibsametti galii sochii daldalaa gibirii itti kaffalamuu waliin
wal hin quunnamneen namni darbee darbee qabeenyaa kirreesuudhaan galii argate
kamiyyuu galii waggaa waliigalaa (dimshaashaa) irraa parsantii 15 (dhibbaa keessaa 15)
gibira ni kaffala. Gibirii bifa kanaan kaffalame isa dhuma ta'a.
Galii dhala maallaqaa ka'aamee irratti kafalamu
a) Namni kamiyyuu maallaqaa ka'aame irraa dhalaa argatu irratti gibira % 5 (dhibba
keessaa Shan) ni kaffala.
b) Bu'uura labsii gibiraa keewwata 67 irratti tumameen kaffalaan gibiricha hir’ise
hambisuudhan Abbaa Taayiita gibiraaf galii gochuu qaba.
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c) Gibiri bifa kanaan kafalame galii dhala irraa argame ilaalchise gibira isaa xumuraa ta'a.
Fkn, Obboo Kamaal Ahmad Maallaqa isaa kan galii dhala bankii waggaatti qarshii
92,400.00 itti argatu Baankii Awaashitti kuufatee jira.
d) Barbaadama:-Bankiin kun galii argame kanarraa taaksii hangam hir’isee hanbiisuu qaba?
Deebiin= 5% x 92,400=4620
Faayidaa qabeenyaawwan kaappitaalaa murta'an dabarsuudhaan argamu
Qabeenyoota kanaan gadiitti tarreeffaman kennaadhaan ykn gurgurtaadhaan dabarsuu dhaan
faayidaan argamu taarifa ittiin kaffalchiisan kanaa gaditti aanee ilaalameen gibiri kan itti
kaffalamu ta'a.
a) Daldalaaf, warshaadhaaf, biiroof gamoowwan qabaman % 15 (dhibba keessaa kudha
shan), Aksiyooniin kubbaaniyoota % 30 (dhibba keessaa soddoma)
b) Manaa jireenyaa dhuunfaatiif qabame dabarsuudhan faayidaa argamu irratti gibirii itti
hin kafalamu Faayidaan mana jireenya dabarsuun argamu gibira irraa bilisa ta'uu kan
danda'u yeroo maqaan manichaa naanna'u dura jiran manichi waggoota lamaaf
guutummaan guutuutti mana jireenyaaf kan tajaajile ta'uun yoo mirkanaa'eedha.
c) Qabeenyoota gibirri itti murtaa'e irraa faayidaa argame toftaan itti herregamuu danda'u
dambii manni marii bulchiinsi naannichaa baaseen;
i. Gibira faayidaa guddina gatii qabeenya kaappitaalaa irraa argamu herreguuf
akkuma barbaachisummaa isaatti gatii manni ittiin hojjetame ykn ittiin bitame
ykn gatiin Aksiyyoonii, ka'umsaa ta'e lakka'ama.
ii. Faayidaan guddina gatii irraa argame jedhamu; manichi kan ittiin hojjetame ykn
ittiin bitame ykn gatii aksiyoona irratti ibsamee olitti faayidaa guddina gatii irraa
argameedha.
iii. Faayidaan guddina gatii irraa argame jedhamu yeroo herregamu gatii qabeenyi
ittiin gurgurame irraa hammi sirreefama mi'aa jireenyaa qaamaa dhimmi ilaalun
murtaahe fi mana ilaalchiisee gibirri lafaa fi gamoof kaffalame ni hiri'fama.
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iv. Faayidaa guddina gatii manaa irraa argamu herreguuf, gatiin manaa yeroo
heyyamani ijaarsa manaa kennamu qaama dhimmi ilaalun galmaa'e akka gatii
manichi ittiin ijaarametti fudhatama.
v. Gibirri faayidaa guddina gatii manaa irraa argamu kan raawwatamu mana
magaalaa mana qopheessaa qabu kessaatti argamuu irratti ta'a.
vi. Adeemsa deebiisani gurma'uu taasiifamuun, kubbaaniyaa Itiyoophiyaa jiratuu
keessatti dabarsuun aksiyoonaa godhamu kamiyyuu adeemsa guurma'uu kana
keessatti hirmataa kan ta'e kubbaniyaa jiraata Oromiyaa ta'e biroof jijjiraa
aksiyoona godhamu yoo ta'e akka aksiyooni gurgurametti hin lakka'amu.
vii. Gatiin aksiyoona jijjiraadhaan kenname gatii aksiyoona isaa dura ta'a.
viii. Daangawwan kanaa gadiitti tarreeffaman akkuma eegamanitti ta'aani kasaaraan
adeemsa qabeenyoota bifa kanaa dabarsuu keessatti gahu faayidaa beekumsi
kennameefi argamee waliin akka bakka buufamu godhama.
ix. Bu'uura keewwata kanaa tiin dabarsuu qabeenya kaappitaalaa taasiifameen
kasaaran muudate bu'a qabeenyaa dabarsuu bu'uura keewwata kanaatiin
argame irratti malee galii ykn bu'aa haala biiroo kamiiniyyuu argame waliin akka
bakka buufamu hin godhamu. .
x. Kasaaraan akkaataa kana olitti ilaalameen bakka hin buufamne yeroo hin
murtoofneef fuulduratti darbuu ni danda'a.
xi. Dhaabbatootni namoota quunnamtii qabaniif kennameen hammataman, sochii
gidduu isaanitti taasisaniin kasaaraan isaan muudatu akka kasaaraa bakka
bufamuu ti hin fudhatamu.
d) Jijjiirraa qabeenyaa kaappitaalaa keewwata kanaan gibirii itti murta'ee fudhuuf,
galmeessuuf ykn karaa kamiyyuu aangoon ragaasisuu namni kennameef kamiyyuu
gibirichi kafalamuu isaa osoo hin mirkaneefatiin jijjiiriicha hin fuudhatu, hin
galmeesuu, hin mirkaneesuu.
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Gibira Galii kaapiitaala irraa argamu (Capital Gains Tax)
FKn , Obbo Malkamu Dabaloo Mana jiranyaa Magalaa Finfinne kutaa Magaalaa Booleetti
argamu qar. Miliyoona 2.5 nin bitaate. Mana kana mana daldalaa gochuun itti faayyadamaa
ture amma qar. Miliyoona 3 ni gurgure.
Barbaadaman: Obbo Malkamu bu’aa kaapiitaala irra argaatanirra gibira fi taaksii hangam
abba taayiitaa gibiraa fi taaksiitiif kaffalu?
Taarifnii bu’a kaapiitala irraa argamu irratti bu’u 15% dhaani.
Gibira Bu’a kaapiitaala irraa argamu = 15 %( Gatti gurgurtaa – gatti bitta)
=15 % (3,000,000 -2,500,000)
=15 % (500,000)
=75,000
Sirna Herreega Kaffalamurraa gibira Hir'isanii galii godhuu
Galii qaxaramuun argamurraa gibira kaffalamu hir'isanii galii godhuu
Labsii kanaan ifaan gibira irraa bilisa akka ta'u kan godhame yoo ta'e malee, qaxaraan
kamiiyyuu kaffaltii hojjataa qaxareef kaffalurraa gibira barbaachisaa ta'e hir'isee
hambisuu qaba.
Qaxaraan gibira galii qaxaramuun argamurraa hir'iisu irratti dirqamni qabu, kaffaltiiwwn
hojjataaf raawwatu iraa baasiiwwan hir’ifaman hundarraa dursa ni qaba.
Qaxaraan gibira hir’isee hambisee dhuma tokkoo tokkoo ji'aa irraa kaasee guyyoota 30
keessati Abbaa Taayitaa Gibiraatiif galii godhuu qaba. Gibirri bifa kanaan hir'ifamee hafe
galii yeroo ta'u ragaa tarreeffama maqaa hojjatoota galii gibirri itti kaffalamu ji'a san
keessatti argatan kan argisiisu wajjin walqabatee dhiyaachu qabaata.
Ibsi armaan olitti bu'uura keewwata xiqqaa (3) jalatti ibsameen dhiyaatu uunkaa fi akkaataa
Abbaan Taayitaa gibira murteessuun ta'ee odeeffannoowwan armaan gadii qabaachu mala;
a) Maqaa, tokko tokkoo qaxaramaa, teessoo fi Lakkoofsa eenyummaa kaffalaa gibira.
b) Tokkoon tokkoo qaxaramaa hanga galii gibirri itti kaffalamuu kan qaxaramuu dhaan
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argate,
c) Hanga Gibira galii kanarraa hirrifamee hafee,
d) Hamma galii argateen gibira irraa bilisa ta'e .
Mi'oonni yeroo biyya keessa galan gibira galii kaffalamu
Mi'oonni daldalaaf gara biyya keessaa yeroo galan gibirri bu'aa daldalaa itti kaffalama.
Gibirri bifa kanaan walitti qabamu akka gibira heerrega kaffalamu irraa hirrifamee
hafeetti lakkaa'amee kaffalaan gibiraa, dhuma waggaa irratti gibira kaffaluu qabu irraa
akka herreegamuuf ni taasifama.
Bu'uura keewwata kanaatiin mi'oota gara biyya keessaa galan irraa gibirri bu'aa daldalaa
walitti qabamu fichisiisaan mi'ichaaf gatiin kaffale kan Inshuraansii fi baasiin geejjibaa
(C.I.F.) irraa kan heerragamu dhibaantaa 3 (sadii) ta'a.
Mi'oota gara biyya keessaa galan irratti gibirri kaffalame, kaffalaan gibiraa galii beeksise
bu'uura gochuudhaan gibira murtaa'ee gadi yoo ta'e, kaffalaan gibiraa garaa garummaa
kana akka kaffalu ni taasifama mi'oota gara biyya keessa galan irraa gibirri kaffalame,
gibira waggaatti kaffalamu qabu kan caalu yoo ta'e abbaan taaytaa galii gibiraa
herreegasaa qulqulleessee gibira caalmaa kaffalame yeroo fi haala keewwata 76 jalatti
ibsameen kaffalaa gibiraatiif ni deebisa.
Bu'uura keewwata kanaatiin gibirri walittiqabamu; maqaa teessoo fi lakkoofsa
eenyummaa kaffalaa gibiraa fayyadamuudhaan galmaa'uu fi herregichis bu'uuruma
kanaan qabamuu qaba. Ta'us, kaffalaan gibiraa, sababa yeroon galmeeffamuu gahuu
dhabuutiin, lakkoofsa eenyummaa kaffalaa gibiraa yoo hin qabaane ta'e, lakkoofsa
eenyummaaisaa kaffalaa gibiraa argatee gibiricha herraga kaffalamu irraa hir'isee nama
galii taasisutti hanga kennamutti galmeeffamni kan raawwatamu maqaa fi teessoo
kaffalaa gibiraatiin qofa ta'a.
Oogganaan Abbaa Taayitichaa raawwannaa keewwata kanaa tiif hiika "Mi'oota daldalaaf
oolan" isa jedhuuf qajeelfamaan ni murteessa.
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Herregoota kaffalaman irraa gibira hir'isanii hambisuu
Dhaabbatootni seeraan mirgi namummaa kennameef, waajjiiraaleen mootummaa,
dhaabbattootni dhuunfa bu'aadhaaf hin hundoofne fi dhaabbattootni miti-mootummaa
dambii manni marii bulchiinsa mootummaa naannoo oromiyaa baasuun, gibirri
hirrifamee haftee akka ta'u kaffaltii murtaa'e kam irraa iyyuu gibiricha hirrisanii
hambisuu qabu.
Herregoota kaffalamanu irraa hirrifamee gibirri haftee ta'u heerrega kaffaltii
dimshaasha irraa dhibbentaa 2 (lama) ta'a.
Namni gibira kana hir'isee galii taasisuu qabu heerregoota baatii sana keessatti
kaffalamani irraa hirrifaman herrega walii galaa haftee ta'uu qabu, guyyaa dhuma
baatichaa irraa eegalee guyyaa 10 /kudhan/ jiranu keessatti Abbaa Taayitaa gibiraa tiif
galii taasisuu qabu.
Namni herregoota kaffalamu irraa gibira hir'isee galii taasisuuf dirqama qabu herreega
baatii sana keessaatti walitti qabe yeroo galii taasisu maqaa tokkoon tokkoon namaa
ykn dhaabbata kaffaltiin raawwatameef, lakkoofsa eenyummaa, ida'ama maallaqaa wali
galaa namicha ibsameef baati sana keessatti kaffalame, gibira hirrifamaa ta'ee dhiyaatee
fi maqaa tokko tokkoo namaatiin Abbaa Taayitaa gibiraatiif herrega galii ta'e
tarreeffama argisisu dhiyeessuu qaba.
Dhaabbileen mirgi qaama seerummaa kennameef, waajjiraaleen mootummaa,
dhaabbileen dhuunfaa bu'aaf hin dhaabbanne fi dhaabbiileen miti-mootummaa
kaffaltoota gibiraa tajaajilaawwani fi mi'oota kanaa gadiitti tarreeffaman dhiheessaniif
kaffaltii raawwatan kamiraayyuu bu'uura labsicha keewwata 53(2)n dhibbeentaa %2
gibira bu'aa daldalaa hiri'sanii hambisuu qabu.
a) Bittaa al-tokkoon ykn waliigaltee mi'a dhiyeessu tokkoon Or. 10,000 (kuma
kudhan) o1 ta'eef mi'a dhiyaateef kaffaltii raawwatamu.
b) Tajaajiloota armaan gadiitti tarreeffamaniif bittaa altokkoon ykn waliigaltee bittaa
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tajaajila tokkoon kaffaltii qr.500.00 (dhibba shan) ol raawwatuuf:-
c) Tajaajila gorsaa;
d) Hojiiwwan dizaayinii, barreefamootaaf, ibsa barumsaa fi hojiiwwan ragaa
tamsaasuu.
e) Abuukaattoota, ogeessoota herregaa, odiitaroota fi tajaajiloota kana fakkaatu kan
kennan birootif.
f) Hojjeettootaa gurgurtaa raawwatan, artistoota fi ogeeyyii isportii, gurgurtoota
poolisii wabii inshuuraansii dabalatee dalalaa kamiyyuu fi bakka buutoota
komishinii biroo,
g) Beeksisa Televisyoonaa fi Raadyootiin darbanii fi qophiiwwan bashanannaa,
h) Galii tajaajila kontraaktaraaf kaffalamu irraa.
i) Mirga abbummaa argannaa saayinsii fi bu'aa waa uumuu.
j) Kompiyuutara dabalatee kiraa mashina adda addaa, gamoowwanii fi mi'oota
biraa
k) Tajaajila suphaa.
l) Wayyaa hoodhuu
m) Maxxansa
n) Wabii inshuraansii
Manni Maree Bulchiinsa Mootummaa Naannoo Oromiyaa gosa hojii herrega kaffalamu
irraa gibirri irraa hir'aatee hafu fooyyeessuu ykn hamma maallaqa 0l kaasuu ykn gadi
buusu ni danda'a.
Abbaan Aangoo Gibiraa uunka qopheesse ni raabsa.
Gibira kaffalitti raawwatamu irraa muramee hafuun irra jiraatu akka irraa citee hin hafne
yaaduudhaan bittaa altookkoon raawwatamuu qabu hiranii sanada adda addaatin bittaa
raawwachuun bu'uura labsiichaatin yakkaan kan adabsiisu ta'a.
Mi'oota fi tajaajiloota armaan olii tarreeffamaaniif kaffaltii raawwatu irraa gibira hir'isee
namni galii gochuu qabu dirqama armaan gadii qaba.
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a) Nama gibirri irraa hir'ateef nagahee seera lakkoofsa walitti fufiinsa qabu kenna.
b) Tokkoon tokkoo maqaa namoota kaffalameef fi tessoo hojii, lakk. eenyyamamaa
kaffalaa gibiraa (kan kennameef yoo ta'e), dimashasha kaffaltii nama ibsame kanaaf
ji'a keessatti raawwatame, hamma gibira hir'ifamee, uunka Abbaa Aangoo gibiraa
irraa kennamu ji'a ji'aan guutuun ni dhiyeessa.
c) Gibira kaffaltiiwwan ji' a keessatti raawwataman irraa hiri’famee uunka guutame
waliin Abbaa Aangoo Gibiraatiif galii godha.
Herregoota kaffalaman irraa gibirri hir’ifame gibira waggaa sanatti kaffalamuu qabuu
gadi ta'e yoo argame, kaffalaan gibiraa yeroo galii ofii beeksisu gibira garaa garummaan
barbaadamu galii taasisuu qaba. Herregoota kaffalamanu irraa gibirri hir’iifame gibira
waggaatti kaffalamuu qabu 0l ta'ee yoo argame Abbaan Taayitaa gibiraa yeroo fi
akkaataa keewwata 76 jalatti ibsameen gibira caalmaadhaan kaffalame kaffalaa
gibiraatiif ni deebisaa.
Herrega kaffalamu irraa gibira hir'iisee galii gochuuf namni dirqamni irra jiru gibira
hirii’famee galii taasifamuu qabu guutummaadhaan ykn gama tokkeen hirrisee yoo galii
taasisuu baate gibira kana guutummaan guutuutti Abbaa Taayitaa gibiraatiif galii akka
godhu ni dirqisifama.
Galiin gabatee "D" abbaa mirgaatiif yeroo kaffalamu hambisuu gibira hirrisani
Akkaataa gabatee "D" tiin galii gibirri itti kaffalamu kamiyyuu abbaa mirgaatiif namni
kaffalu, akkaataa gabatee "D"tiin gibira barbaadamu herrega kaffalamu irraa hirrisee
hambisuu qaba.
Dirqamni gibira hirrisanii hambisuu kaffalaa irra jiru, dirqama biroo kaffalaan galii
kaffalamu hir'iisee hambisuu qabu kamiyyuu irra dursa qaba.
Kaffalaan gibira hirrisee hambise, dhuma tokkoon tokkon ji'aatii eegalee guyyaa 15 jiran
keessatti abbaa taayitaa gibiraatiif galii gochuu qaba. Waan kana ta’eef, gibirri haala
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kanaan hir’ifamee hafee yeroo galii ta'u tarreeffama odeeffannoo kaffaltoota gibiraa ji'a
sana keessa galii gibirri itti kaffalamu argatani argisiisu waliin qabatee dhiyaachuu qaba.
Kanaan olitti, akkaataa keewwata xiqqaa (3) tiin ibsi kennamu, gabatee fi haala abbaan
taayitaa gibiraa murteessuun kan dhiyaatu ta'ee odeeffannoowwan asii gadii qabaachuu
qaba:
a) Maqaa, teessoo fi lakk. eenyummaa tokkoon tokkoon kaffalaa gibiraa
b) Akkaataa gabatee "D" tiin hanga kaffaltii gibirri itti kaffalamu
c) Hanga gibira kaffaltii sana irraa hir'ifamee hafe
Kaffalaa gibiraatiif kaffaltiin yeroo raawwatamu, kaffalaan tokko tokko kaffalaa
gibiraatiif, haala Abbaan Taayitaa gibiraa murteessuun gibirri hir'ifamee haftee
taasifamuu isaa kan mirkaneessu waraqaa ragaa ni kenna. Waraqaan ragaa kunis,
odeeffannoo keewwata xiqqaa (4) jalatti tarreeffameen kaffalaan gibiraa hanga gibira
hir'ifamee haftee ta'e irratti komiisaa dhiheessuu kan danda'u ta'uusaa fi haala komiisaa
ittiin dhiheessuu danda'u kan ibsu ta'uu qaba.
Waraqaan ragaa gibirri hir'ifamee haftee ta'uu isaa mirkaneessu akkaataa gabatee "D"
tiin galii gibirri itti kaffalamu irra hir'ifamee gibira hafeef ragaa ta'a.
Sanada kaffaltii raawwatamee fi Gibirri hir'famee galii taasifamusaa mirkanneessu
Namni gibira hir'isee galii gochuuf dirqama qabu, tokkoon tokkoo bara gibiraatti,
Kaffaltiiwwan raawwatamanii fi gibira kaffaltiwwan kanarraa hir'ifamee hafe kan
agarsiisan sanadoota herregaa qabachuu fi Abbaan Taayitaa Gibiraa qorannaa akka
irratti taasissu dhiyeessuuf dirqama qaba.
Namni gibira hir'isee galii godhuuf dirqama qabu sanadoota herregaa kanaan ol
keewwata xiqqaa (1) jalatti tarreeffaman bara dhuma gibiraa ilaalaturraa ka'ee bara
gibiraa waggaa shaniif tursiisuu qaba
Abbaan Taayitaa Gibiraa nama gibira hir'isee galii gochuuf dirqama qabuun, koppii
sanadoota kanaan ol keewwata xiqqaa (1) jalatti tarreeffaman, haalaa fi ornaala ofiin
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kennuun, akkasumas yeroo garaagarummaa ofiin murteessuu keessatti akka dhiyeessu
gaafachuu ni danda'a
Gibira bara gibirichaa keessatti barbaadamu sirreessuu fi dirqama nama gibira hir'isee
galii gochuu qabuuf herrega qabu
Gibira hiri'ifamee hafaa taasifame, haala kaffaltii gibira isa dhumaa yoo ta'e malee,
kafaltiin gibiraa hir'ifamee hafaa godhame (akkaataa keewwata 53 ykn keewwata 54tiin
gibira yeroo yeroon kaffalame ykn akkaataa keewwata 52tiin gibira mi'oota biyya alaatii
Galan irratti kaffalame) kaffalaa gibiraa, bara gibiraa sana keessaatti gibira kaffaluu qabu
yeroo shallagamu kan itti dabalamu ta'a.
Namni gibirri irraa hir'ifamee galii godhame gibira hir'ifamee galii godhame akka isaaf
kaffalamu gaaffii kan dhiyeesse yoo ta'e, akkaataa labsii kanaan, herrega kaffalamurra
gibira hir'isee kan hambisee fi namni Abbaa Taayitaa Gibiraaf galii godhe, gibira galii
godhame sana nama irraa hir'ifameef akka kaffaltti lakkaa'ama.
Nama Gibira hir'isee galii gochuuf itti gaafatamummaan kennamefiif Lakkofsa
eenyummaa kaffalaa gibira kennuu
Herreega kaffalamuuf irraa kan gibrri irraa hirifamu kaffalaan gibira kamiyyuu lakkoofsa
eenyummaa kafflaa gibiraa isaa nama dirqama gibira hir'isuu qabuuf galmeessisuu qaba.
Namni gibira hir'isee galii gochuuf dirqama qabu gibira Sassaabe Abbaa Taayitaa gibiraa
dhimmi ilaalutti yeroo galii godhu tarreeffama lakkoofsa eenyumma kaffaltoota gibiraa
gibirichi irraa hir'atee, akkasumas gabatee hanga gibira tokko tokkoo isaanii irraa hir'atee
argisiisu waliin dhiyeessuu qabaata.
Gibira herreega kafalamu irraa hir'atee hafe irratti naaf haa ta'uu dursa qabu
Akka labsii kanaan gibirri,nama gibira herreega kafalamu irraa hir'isee qabuun, qabame;
a. Gibirri qabame Abbaa Taayitaa Gibiraa bakka bu'uun ta'a.
b. Namni gibira kana hir'isee qabe idaa isarra jiruuf ykn dhimma isa gaafachiisu
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kamiif iyyuu qabsiisuu hin danda'u .
c. Namni gibira kana hir'isee qabe yoo kasaare ykn herreegnisaa kan qulqlullaa'aa
jiru yoo ta'e gibirri hir'atee qabame qaama herreega qulqullaa'u, sababa idaan
kan dabru ykn qabeenyaa dhaabbata kasare ta'ee hin lakkaa'amu. Kana waan
ta'eef Abbaan Taayitaa Gibiraa herreega kana irratti qabeenyaan dhaabbata
kanaa osoo hin hiramiin dura mirga naaf haata'uu irratti dursa ni qabaata.
d. Akka labsii kanaan namni gibira hir'isee galii gochuu dirqama qabu gibirri
herreega kafalamu irraa hir'isee hambisu kafalticha irraa jalqaba kan hir'ifamu
ta'a.
e. Namni dirqama gibira hir'isuudhaan galii gochuu qabu , ajaja Mana Murtiitiin ykn
seera biraa kamiiniyyuu herreega kafalamu irraa herrega hir'isuu qabu biraa,
irraa dursa qabaata.
6. LABSII TAAKSII EKSAAYIZII LAKK.76/1995
6.1 Raawwatiinsa Labsichaa
Hamma Taaksichaa walittifiduuf jecha tumootni Labsii Taaksii Eksaayizii Mootummaa
Federaalaa Labsii kana keessatti kan hammataman yoo ta'e iyyuu Labsiin kun kan
raawwatama qabaatu, akkaataa Heera Mootummaa Federaalaa keewwata 97 tiin Aangoo
gibiraa Mootummaa Naannolee tiif addaan bahee kenname keessatti kaffaltootni gibiraa
hammataman fi facaatii labsii kana wajjiin walitti qabatan keessati meeshaalee
tarreeffaman irratti dha.
6.2 Hanga Kaffaltii, Bu'uura Shallagaa fi Akkaataa Kaffaltii Taksii Eksaayizii
6.2.1 Hamma Taaksiin Eksaayizii ittiin kaffalamu
Facaatii gabate labsii taaksii eksaayizii keessati meeshaalee tarreeffaman,
a) Biyya alaatii gara biyya keessaati yemmuu galan,
b) Yemmuu biyya keessati oomishaman,
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Bu'uura hamma kaffalii facaatii irratti ibsaman taaksiin eksayizii irratti ni kaffalama.
6.2.2 Buu'uura shallaggii Taaksii Eksaayizii
Gatiin taaksichi ittiin shallagamu,
a) Meeshaalee biyya keessati oomishamaniif baasii ittiin oomishaman,
b) Meeshaalee gara biyya keessaati galaniif gatii meeshaa, baasii Inshuuraansii fi baasii
geejjibaa (C.I .. F) ta'a.
6.2.3 Akkaataa kaffaltii Taaksii Eksaayizii
Taaksiin Eksaayzii,
a) Meeshaalee biyya keessati oomishamaniif omishaa irrati
b) Meeshaalee gara biyya keessati galaniif fichisiisaa irrati yeroo kana gaditti murtaa'e
keessati ni kaffalama.
Lak Gosa Meeshaa Eksaayizii Taaksii %dhan
1 Sukaara gosa kamiyyuu Moolasasii osoo hin dabalatiin 33
2 Dhugaati Laallaafaa (Cuunfaa firii adda addaa osoo hin dabalatiin) 30
3 Dhugaatii bifa daakuun qopha’an 30
4 Bishaan dugaatii warshaan oomishaman 20
5 Biiraa fi Istaawut 50
6 Dhugaatii wayiinii Xaajjii kan ta’ee hunda 50
7 Wuskii fi dhugaati alkoollii qaban kan biroo 100
8 Alkoolii guutuu (Qulqulluu) dhugaatii qabu kamiyuu 75
9 Baala tamboo 20
10 Sigareet, Sijjara,Sigaraloos,Tamboo Pipi sureet fi bu’awwan tamboo kan biroo
75
11 Soogidda 30
12 Boba’aa, Beenzila, peetirool gazoolin fi Mooteer Spiritii 30
13 Urgooftuu fi Tooyileet weteers 100
14 Uffata warshalee galanii huccuu adda addaa irraa omishaman 10
15 Fayaalee adda addaa warqee, meettii fi kan biroo irra omishaman 20
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16 Mashinii meesha saani mana jireenya dhiqu 80
17 Mashinii meesha mana jireenya dhiquf gargaran 30
18 Deekii Viidiyoo 40
19 Teelevijoonii fi Kameera viidiyoo 40
20 Risiveerootaa Teelevijoonii 10
21 Deemsaa karaaf kan gargaaran Awutoo Motivoota
22 Hanga 1,300 cc 30
1,300 cc hanga 1,800 cc 60
1,800 cc ol 100
23 Minxaafa waalalii 30
24 Asbeestoo fi bu’a Asbeestoo 30
27 Sa’aatii harkaa,Girgiddaa fi Minjaalaa 20
28 Ashangulliitii fi taphachistoota 20
Fkn. Warshaan dhugaatii lallaafaa ‘East Africa Bottling’, kookaakollaa qaruuraa 100,000 basii
waliigaala 38,000 ni omishee. Baasiin kun kan of keessatti qabatu baasii omishaa qofa, kunis
kan abbaa taayiitaa gibiraa fi taaksii biraatti ibsame qofa.
Barbadaman: hanga Taaksii eksaayiizii shallaggii?
Taarifni taaksii eksaayiizii dhugaatti lallaafaa irraatii shallagamu 30%.
Kanafu, Taaksiin eksaayiizii = 30% x 38,000= Qar. 11,400
6.2.4 Yeroo Kaffaltii
Bu'uura murtiin addaa yoo kenname malee meeshaaleen facaaticha keessati ibsamen,
a) Yeroo gara biyyaatti galan fichisiisaan yeroo meeshaalee naannoo gumruukii baasu,
b) Yemmuu biyya keessati oomiishaman guyyaa oomishamanii kaasee guyyootaa 30
keessati taaksiin eksaayizii ni kaffalama
c) Akkaataa Abbaan taayitaa taaksii hayyamuun omishaan meeshaalee oomishaman otoo
taaksii hin kaffaliin mankuusaa meeshaa keessa kaa'uuf hayyama yoo gaafatee fi
Abbaan taayitaa taaksiis yoo kana hayyame meeshaawwan haala kanaan taa'an irratti
meeshaalee akkuma mankuusaa keessaa bahaniin yerodhuma sana taaksiin ni
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kaffalama.
d) Abbaan taaytaa taaksii sochiin hojii oomishaa mankuusaa kan isa barbaachisu ta'ee yoo
arge man kuusa akkasii akka dhaabbatu ni hayyamaaf. Haala man kuusichi hojiisaa ittiin
geggeesus qajeelfamaan ni murteessa. Waan ta'eef bakka bu'aan Abbaa taayitaa taaksii
bakka sanatti yoo argamuu fi to'achuu baate meeshaa gosa kamiyyuu man kuusaa
keessa kaa'uu ykn man kuusaa keessaa akka bahu gochuun hin danda'amu.
e) Oomishaan herreegaa fi sanadoota seera qabeessa ta'an otoo hin qabatiin kan hafe yoo
ta'e ykn ibsa herreega ji'a ji'aan yoo dhiheessuu baate ykn yeroo Labsii kanaan murtaa'e
keessatti yoo kaffaluu baate ykn ibsi herreegaa dhiheesse qorannaadhaan yoo sirrii ta'ee
hin argamne ta'e hanga taaksichi kaffalamuti omishaan meeshaa kamiyyuu idoo itti
omishamuu ykn mankuusaa meeshaa keessa akka hin baafne Abbaan taayitaa taaksii
dhorkuu ni danda'a.
6.2.5 Akkaataa taaksiin eksaayizii itti murtaa'u
a) Abbaan taaytaa taaksii galmeewwan herregaa fi sanadoonni Oomishichaa sirriitti
qabamuusaa fi oomishaanis bu'uura labsii taaksii eksaayizii lakk 75/95 keeyyata 8(B)tiin
ilaalamuun ibsi hereegaa ji'a ji'aan dhiheessu sirrii ta'uusaa yemmuu fudhate taaksiin
bu'uura ibsa herreegichaatiin kaffalame sirrii ta'eetu lakkaa'ama.
b) Abbaan taaytaa taaksii herreega kaffalaa taaksii eega qoratee booda kaffalaan
taaksiidhaa taaksii kaffaluu qabu hir'isee beeksisuu isaa yoo bira gahe murtii taaksii
dabalaataan ni kenna.
c) Murtiin abbaan taaytaa taaksii kenne beeksisaan qophaa'ee kaffalaa taaksiif ni ergama.
Raawwiin ergiisa beeksisa murtii akkaataa tuma labsii gibira galiitiin raawwata.
d) Abbaan taaytaa taaksii murtii taaksii dabalaataan yoo kennee fi naamni beeksifni murtii
taaksii isa gahe beeksifni isa gahee guyyaa 30 keessati taaksii akka kaffalu dabalaatan
gaafatame yoo kaffaluu baate ykn murticharrati komii yoo qabatee bu'uura keeyyata 18
tiin oliyyannoo hin dhiheeffanne yoo ta'e balleessaa dha.
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e) Bu'uura Labsii kana keeyyata 6 tiin kaffalaan taaksii dhuma bara baajataa taaksiichaa
beeksisee kaffalee kaasee waggaa 5 keessati Abbaan taayitaa taaksii hamma taaksichaa
murteesee herreega hafe jiraachuusa yoo beeksisuu baate taaksichi gahaa fi isa dhumaa
ta'a . Ta'uyyuu kaffalaan taaksii galiisaa kan hin beeksifne ykn beeksisa galii waliin
dhahame kan dhiheesse yoo ta'e Abbaan taaytaa taaksii daangaan tumaa seera biraa
kamiinuu otoo isa hin dhorkiin yeroo kamiyyuu taaksicha murteessuu ni danda'a .
6.2.6 Dirqamawwan kaffalaa taaksii
Dirqamawwan labsii kana keeyyata birootiin himaman irratti dabalataan kaffalaan taaksii
kamiyyuu,
a) Sirna qabiinsa herreega seera qabeessa ta'ee fi bifa abbaan taayitaa taaksiidha
hayyamuun galmeewwan herreegaa fi sanadoota deggersaa ni qabaata.
b) Unka abbaan taaytaa taaksii kennurratti ibsa oddeeffannoo taaksichaa halaa gaariidhaan
walitti qabuuf barbaachisaa ta'an guutee guyyaa 30, 30n abbaa taayitaa taaksiitiif ni
dhiheessa.
c) ba'uura labsii kana keeyyata 9 keyyata xiqqaa 3tiin kan Abbaan Taayitaa taaksii gaafatu
ni raawwata.
d) bakka bu'aan abbaa taayitaa taaksii bakka hojichaatti argamee to'annoo waayee walitti
qabiinsa taaksiitiif godhuuf barbaachisaa kan ta'an hundaa guutee ni dhiheessa.
e) gosa hojichaa fi teessoo hojichaa akkasumas yemmuu hojicha eegalu, dhaabu abbaa
taaytichaatiif haala isa yemmusuma ni beeksisa .
f) yemmu hojicha dhaabu taaksii irraa barbaadamu hundumaa guyyaa hojicha dhiisee
kaasee guyyoota 30 keessati xumuree kaffala.
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7. LABSII TAAKSII TARNOVARII LAKK.75/1995
7.1 Raawwantiinsa Labsichaa
Hamma Taaksichaa walittifiduuf jecha tumootni Labsii Taaksii tarnoverii Mootummaa
Federaalaa Labsii kana keessatti kan hammataman yoo ta'e iyyuu Labsiin kun kan raawwatama
qabaatu, akkaataa Heera Mootummaa Federaalaa keewwata 97 tiin Aangoo gibiraa
Mootummaa Naannolee tiif addaan bahee kenname keessatti kaffaltootni gibiraa hammataman
irratti Akka labsii kana keyyata 7 tiin ykn labsicha bu'uura godhuudhaan qajeelfama bahuun
bilisa yoo taasifaman malee, namoonni taaksii dabalata qabeenya tiif hin galmoofne
meeshaawwan Tajaajiloota biyya keessatti gurgurani irratti bu'uura labsii kanaatiin Tarn oovar
taaksiin ni kaffalama.
7.2 Taarifa tarn Oovar Taaksii
a) Meeshawwan biyya keesatti gurguraman kamirratiyyuu 2% (harka dhibba keessaa lama)
b) Tajaajiloota biyya keessatti kennaman irratti, Tajaajiloota kontiraaktaroota manneetii
baabura midhanii, tiraaktarootaa fi tajaajiloota Kombaayin harvastarootaa irratti 2%
(dhibbati lama)
c) Taajajilaalee kan biroo 10% (dhibbatti kudhan) tarn oovar taaksiin ni kaffalama .
7.3 Bu'uura Shallaggii Tarn oovar taaksii
Gatiin taaksiini ittiin shallagamu galii gurgura dimishaashaa meeshichaa ykn tajaajilichaa
tiin dha.
Taaksii Taarn overii = Gatii gurgurtaa x taarifa
Fkn, warshaan googaa leezeerii qar.50 warshaa kopee oomishutti gurgure, warshaan kophee
immoo kophee qar. 60 daldaltoota jimlaa daldalanitti gurgure, daldaltootni jimlaa dadalaan
immoo qar.70 daldaaltoota qinxaaboo daldalanitti gurguraan , daldaltootni qinxaaboo immoo
fayyadamtootaf qar.100 n gurguru.
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Taaksiin tarnoverii akka armaan gaditti shallagama.
Warshaa googaa:
TOT = 2% x 50= 1.00
Warshaa kophee;
TOT =2% x 60=1.20
Daldaltoota Jimlaa:
TOT= 2% x 70= 1.40
Daldaltoota Qinxaaboo:
TOT= 2% x 100= 2.00
Fayyadamtoota:
Waliigala taaksii tarnoveerii kaffalamu = 5.60
Kun kan agarsiisu omishni tokko yeroo tokkoo oli taaksiin itti kaffalamu isa agarsiisa.
7.4 Dirqama tarn Oovar taaksii walitti qabanii galii gochuu
Meeshaawwan ykn tajaajiloota namni gurguru kamiyyuu taaksii gurgurtaa irratti
kaffalamuu qabu isa biturraa walitti qabuun abbaa taayitaa taaksichaatiif galii gochuuf
dirqama qaba. Waan ta'eef gurguraan taksichaaf itti gaafatamaa duraa ni ta'a.
7.5 Taaksiirraa bilisa ta'uu
Kan kanatti aanaan kaffaltii tarn oovar taaksii akka Labsii kanaa tiin buufame irraa bilisadha.
a) Gurgura mana jireenyaa yoo xinnaate waggaa lama tajaajilee fi kiraa mana jireenyaa,
b) Tajaajiloota Faayinaansii,
c) Tajaajila Qorannoo santimootaa fi maadaliiwwaniif kan olan malee maallaqoota biyya
keessaa fi biyya alaa fi sanadoota wabummaa raabsuu,
d) Tajaajiloota amantiitiin ykn amantiin walquunnaman dhaabbata amantiitiin kennaman
e) Tajaajila yaalaa fi bu'uura qajeelfama waajjira mootummaa seera qabeessa ta'eerra
bahuutiin qorichoota( dawaa) Hakiimaan ajajaman .
f) Tajaajiloota barsiisuu dhaabbilee barnoota tiin kennaman, akkasumas tajaajiloota
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eegumsa daa'immanii oolmaa daa'imaniitiin kennaman.
g) Dhiheessuu Elektiriikaa, keeroosinii fi bishaanii,
h) Tajaajila geejjibaa,
i) Sochii hojii kamiyyuu raawwachuuf hayyama kennamuuf kaffaltii mootummaaf
raawwatamu,
j) Meeshoonii fi tajaajilloonni dhaabbanni hojjettoota qaamaan miidhaman qaxaree
hojjechiisu hojjetooni isaa 60% ol qaamaan miidhaman dhiheessu.
k) Kitaaboolee fi barruulee maaxxanfaman
l) Daabboo fi Aanaan
m) Hojilee qonnaaf kan olaan xaawoo, sanyii filatamaa fi keemikaloota ittisaa weerara
n) Qajeelfama Biraa Maallaqaa fi misooma Dinagdee baasuun meeshawwanii fi tajaajiloota
Abbaa Taayitaa irratti taaksiin kaffalamu akka hafu hayyamuu ni danda'a
o) Raawwannaa mirgawwan taaksiirra bilisa ta'uu keewwata kanaan tarreeffamaniif
Qajeelfama Biiroon maallaqaa fi Misooma dinagdee baasuun murtaa'a.
7.6 Sirna Bulchiinsa taaksichaa
a) Bu'uura Labsii kanaa tiin shallaggii Tarn Oovar taaksichaa sirriitti raawwachuu, daangaa
yeroo murtaa'ee keessatti beeksisa taaksicha abbaa taayitaa taaksichaaf dhiheessuu fi
itti gaafatamuummaan taaksicha yeroon kaffaluu kan kaffalaa taaksiiti.
b) Tarnovar Taaksii bulchuun itti gaafatamummaa abbaa taayitaa taaksichaatii
7.7 Galmee herreegaa qabachuu
Kaffatlootni taaksii akkaataa labsii gibira galii lakk.74/1995 tiin galmee herreegaa
qabachuuf dirqamni irra kaa'ame murteessuu tanrovar taaksiif akka tajaajilutti galmee
herreegaa labsii gibira galiitiin ajajame qabachuu qabu.
7.8 Beeksisa Tarnovar taaksii dhiheessuu fi taaksicha kaffaluu
Kaffaltootni tanrovar taaksii,
a) yeroon tokkoon tokkoo herreegaa xumuramee yeroo ji'a tokko keessati beeksisa
tarnovar taaksii abbaa taayitaa taaksichaaf dhiheessuu,
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b) Daangaan yeroo beeksisa tarnovar taaksii dhiheessuuf kenname keessati taaksii yeroo
herreegichaa keessa kaffalamuun irra jiru kaffaluuf dirqama ni qabu.
Yeroo herreegaa" jechuun,
1. Labsii gibira galii lakk 74/1995. tiin kaffaltootaa gibiraa sadarkaa"A" jedhamanii kan
beekamanii fi Taaksii dabalata qabeenyaaf dirqama galmaa'uu kan hin qabne
kaffaltootni taaksii ji'a ji'aan,
2. Akkaata Labsii gibira galii lakk 74/1995 irratti tumameen kaffaltoota gibiraa
sadarkkaa"B" galmee herreegaa qabataniif bara (waggaa) baajetaa ykn yemmuu abbaa
taayitaa taaksichaa tiin eeyyamamu akka lakk. baraa Aurooppaati guyyaa jalqabaa
waggichaa irra eegalee kan lakkaa'aman yeroo ji'oota sadii,
3. Akkaata Labsii gibira galii lakk 74/1995 irratti tumameen kaffaltoota gibiraa sadarkaa
"C" Galmee herreegaa hin qabanneef bara bajetichaati.
7.9 Akkaataa tarnovar taaksiin itti murteeffamu
a) Abbaan taayitaa taaksichaa herrega kaffalaa taaksichaa eega qoratee booda kaffalaan
taaksiidha taaksii kaffaluu qabu gadi xinneessee kan beeksise ta'u isaa kan bira gahe
yoo ta'e murtii taaksii dabalataan ni kenna
b) Galmeewwan herregaa kaffalaa taaksichaa fi sanadoonni deggersaa sababa
kamiiniyyuu abbaa taayitaa taaksii biratti yoo fudhatama argachuu baatan ykn akka
dhihaatan abbaa taayitaa taaksiitiin gaafatamanii yoo hin dhihaatne ykn galmeewwan
herreegaa fi sanadoonni dergerssaa yoo hin jiraanne abbaan taayitaa taaksichaa
odeeffannoo qabuun ykn gatii tajaajila meeshichaa gabaa biyyaa keessaan, gatiin isaa
kan hin beekamne yoo ta'e gatii gabaa fakkaataa isaa bu'uura godhachuun ni
murteesssa.
c) Akkaataa Labsii gibira galii irrati tumameen tarnovar taaksiin kaffaltoota gibiraa
sadarkaa "C" galmee herreegaa hin qabannee muramaa dhaan murtaa'a. Bu'uurri
shallaggii tarnovar taaksii muraman kaffalamuu galii waliigalaa gibiraaf bu'uura
ta'edha.
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d) Murtii taaksii abbaa taayitaa taaksichaa tiin kennameef beeksifnii qophaa'ee kaffalaa
taaksiif ni ergama. Raawwiin erginsa beeksisaa bu'uura tumaawwan labsii gibira
galiitiin raawwata.
e) Abbaan taayitaa taaksichaa murtii taaksii dabalataan yoo kennee fi namni beeksifni
murtii taaksii isaa gahe, beeksisichi isa gahee guyyaa 30 keessatti taaksii dabalataan
akka kaffalu gaafatame yoo kaffaluu baate ykn murticha irrati komii yoo qabatee,
bu'uura keeyyata 21 tiin oliyyannoo kan hin dhiheeffanne yoo ta'e balleessaa dha.
f) Akkaataa labsii tarnover taaksii Lakk76/1995 keyyata 8 tiin kaffalaan taaksiidhaa
dhuma bara baajetaa taaksicha beeksisee itti kaffalee kaasee wagga 5 keessati abbaan
taayitaa taakksichaa hamma taaksicha murteessee herreegni hafaan jiraachuusaa yoo
beeksisuu baate taaksiin kaffalame gahaa fi isaa dhumaa ta'a .Ta'uyyuu kaffalaan
taaksichaa galiisaa kan hin beeksifne ykn beeksisa galii waliindhahame kan dhiheesse
yoo ta'e abbaan taaytaa taaksichaa seerri haadhaabatuu tumame kamiyyuu otoo isa
hin daangessiin yeroo kamiyyuu murteessuu ni danda'a.
7.10 Raawwatama waliti qabiinsa taaksichaa
Angoo Abbaa Taayitaa Taaksichaa
Abbaan Taayitaa taaksichaa keewwatoota Biroo labsii kanaatiin tuqamani irratti dabalataan
aangoo fi hojii kanatti aanan ni qabaata.
a) Labsii kana hojiirra oolchuu fi raawwachiisuun ittigaafatamummaa abbaa taayitaa
taaksicha ta'a.
b) Seera biraa kamiyyuu keessati tumawwan faallaa ta'an jiraatan illee abbaan taayitaa
taaksichaa ibsawwan sanadoota fi galmeewaan hereegaa kaffalaa taaksiichaa
dhihaatan yeroo kamiyyuu mirkaneessuuf,
c) To'attoota aangoon seeraan kennameef gara bakka hojii daldalaa ykn ogummati
erguudhaan ibsawwan herreegaa, sanadootaa fi galmeewwan herreegaa ykn
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sanadoota galii fi baasii argarsiisan, meeshaalee daldalaaf kuufaman ykn meeshawwan
kan biraa waliin ilaaluu fi qorachuu,
d) Kaffalaa taaksii ykn galmeewwan herreegaa fi sanadoota ykn odeeffannoo argachuuf
kan danda'u ykn isaan kana eeguuf kan itti gaafatamummaan kannameef qaxaramaa
kaffalaa taaksii kamiyyuu yeroo hojii mija'aa abbaa taayitaa taaksichaa fi waajjira
argamuun gaaffiiwwan dhimmicha ilaalan yemmuu dhihaataniif deebii kennuu fi
sanadoota jedhamanis akka dhiheessuu gochuuf
e) Manni qopheessaa, dhaabbatni Faaynaansii ykn wajjiraalee mootummaa Federaala ykn
naannoo kamiyyuu dabalatee namni kamiyyuu waa'ee kaffalaa taaksii odeeffannnoo
ykn ibsa sochii hojii beekuu akka ibsu gochuu ni danda'a.
7.11 Adabbiiwwan Bulchiinsaa
Beeksisa taaksii yeroodhaan dhiyeessuu dhabuudhaaf adabbii raawwatamu.
a) Labsii kanaan haala biraatiin akka raawwatamuuf kan murtaa'ee malee yeroo murtaa'e
keessatti kaffalaan taaksii dirqama taaksii beeksisuu hin bahin ji'a utuu hin kaffaliin ture
tokkoo tokkoo isaaf ykn gartokkee ji'aa yeroo ta'eef taaksii hin kaffalamin 5(dhibbentaa
shan) hanga 25 (dhibbantaa digdamii shan) hamma guututti adabbii kaffala.
b) Beeksisa taaksii ji'atti dhiyaachuu qabu ykn yeroo gartokkee ji'aa ta’etti namni beeksisa
taaksii hindhiyeessine bu'uura tumaa keeyyata kana keeyyata xiqqaa 1 tiin adabni kaffalu
qr.50,000.00 (Kuma shantama) hin caalu.
c) Rawwatiinsa keeyyata kanaaf taaksii hin kaffalamnedha kan jedhamu beeksisa taaksii
irratti kan ilaalamuun irra turee fi guyyaa taaksiin itti kaffalamuu qabutti taaksii
kaffalame gidduu garaagarummaa jirudha.
d) Adabbiin haala kamiin iyyuu irratti bu'u kan kanaa gaditti ilaalaman keessaa isa
xiqqaadhaa gadi hin ta'u.
1. Qr.10,000 (kuma kudhan)
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2. Hanga taaksii beeksisa taaksii irratti agarsiifamuun irra turee 100 % (dhibbentaa
dhibba)
Taaksii turee kaffalame irratti dhala herregamu
a) Taaksii ji'a kaffalamuun irra turetti hin kaffalamin guyyaa kaffalamuun irra jiruu kaasee
hamma guyyaa kaffalameetti yeroo jiru keessatti kaffalaan taaksii dhala kaffaluuf
dirqama qaba.
b) Bu'uura keeyyata kana keeyyata xiqqaa 1 n hammi dhala ittiin kaffalchiifamu kurmaana
waggaa darbetti taarifa dhala Liqii Baankota daldalaa dhala ittiin liqeesu olanaa isa
irratti 25(dhibbentaan digdamii shan) dabalamee ta'a
8. TAAKSII DABLATA QABEENYAA
8.1. Maalummaa Taaksii dabalataa qabeenya (VAT)
Taaksiin Dabalata qabeenyaa kan walitti qabamu oomishni biyya alaatii gara biyya keessa yeroo
galu ykn bittaa fi gurgurtaan meeshaa fi tajaajila kamiyyuu wayita geggeeffamu. Taaksichi
kanaan dura meeshaalee biyya alaatii gara biyya keessaa galanii fi tajaajilawwan Biroorraa kan
walitti qabamaa ture taaksii gurgurtaa (sales tax) bakka bu’uudhaan Mudde 23 bara 1995 irraa
kaasee hojiirra ooleera.
8.2 Faayidaa taaksii dabalataa qabeenya (VAT )
Oomishni sadarkaa tokkorraa gara sadarkaa biraatti wayita darbu taaksii dura kaffalame
hir’isuudhaan haala taaksiirratti taaksii herreguu ykn haala taaksiin gara biraatti cehuu ni
hambisa.
Meeshaalee biyyaa keessatti oomishaman kan alaa galan faana akka wal dorgomu ni
taasisa.
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Oomisha biyya alaatti ergamanirratti hojiirra kan oolu %0’n (rate) taaksiin oomishaaf
kaffalame seera ittiin deebi’u waan qabuuf daldalli alaa akka jajjabaatuuf gargaara.
8.3 Reetiin Taaksii Dabalata Qabeenyaa
I. 15% /paarsantii kudha shan/
II. 0%/paarsantii zeeroo/
Ammi taaksii dabalata qabeenyaa itti kaffalchiisan akaakuu lama kan qabu yoo ta’u %15 nii fi
%0 dha. Inni %15 kan taaksiin itti walitti qabamu yoo ta’u %0 ammoo yeroo baayyee hojiirra
kan oolu oomishtoota gara biyya alaatti ergamanirratti. Kunis daldala biyya alaa jajjabeessuuf
yaadameeti.
Ammi taaksichaas meeshaalee biyya alaatii gara biyya keessaa galanirratti gatii meeshaa, gatii
geejjibaafi kan inshuraansii yoo ta’u biyya keessatti ammoo gatii gurgurtaa meeshaa fi
tajaajilaati.
Taaksii dabalata qabeenyaa kaffalamu = Taaksii omishaa irratti -Taaksii itti gala
Sadarkaa qophee Omishuun fi raabsuun keessa darbu keessatti taarifni taaksii dabalataa
qabenyaa 15% jiraachu isaa ni beekama..
Fkn, Warshaan Gogaa ommishaa leezeerii qar. 50 warshaa kophee omishuutti gurgure,
warshaan kophee omishuu immoo kophee qar. 60 daldaltoota jimlaan daldalanitti gurgure,
daldaltootni jimlaan daldalaan immoo qar. 70 daldaltoota qinxaaboon daldalanitti gurguru,
daldaltootni qinxaaboon daldalan immoo fayyadamtootaaf qar. 100 gurguru.
Shaallagnii Taaksii dabalata qabenyaa akka armaan gadii ta’a:
Warshaa gogaa:
VAT= 15% x 50 = 7.50
Warshaa Kophee
VAT = 15% x 60 – 7.50 = 1.50
Daldaltoota Jimlaa
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VAT = 15% x 70 = 10.50 – 1.50 – 7.50 = 1.50
Daldaltoota qinxaaboo
VAT = 15% x 100= 15 -1.50 – 1.50 -7.50 =4.50
Faayadamtoota
Waligala taaksii dabalata qabeenyaa kaffalamu= 15.00 (i.e 7.50 + 1.50 +1.50 +4.50)
Ykn salphummatti gurgurtaa isaa dhuma taarifa taaksii dabalata qabeenyaaf baayiisuun ni
danda’ama, innis 15% x 100 = 15.00
8.4 Galmeeffama taaksii dabalata qabeenyaa karaa sadiin rawwatama
Galmaa’uuf dirqama seeraa kan qaban
Namni ykn dhaabbanni daldalaa kan hojii daldalaa adeemsisu kamiyyuu dimshaashi gurgurtaa
ji’oota 12 qarshii kuma 500 ni ta’a ykn ni caala yoo ta’e taaksii dabalata qabeenyaatiif
galmaa’uuf dirqama qaba. Ji’oota 12’n itti aananii gurgurtaa isaa qr. kuma 500 fi isaa ol ta’a
jechisiisuuf sababni qabatamaan yoo jiraate dirqama galmaa’uu qaba.
Gara biraatiin ji’oota 12n walitti aanan kamiyyuu keessatti sochii daldalaatiin
gurgurgurtaan dimshaashaa taaksiin itti kaffalamu qarshii kuma 500 gadi yoo ta’e seeraan
taaksii dabalata qabeenyaaf galmaa’uuf dirqamni hin jiru. Haa ta’u malee, %75 kan ta’u
bittaafi gurgurtaan meeshaalee fi tajaajilaa isaanii namoota taaksii dabalata qabeenyaaf
galmaa’anii wajjin yoo ta’e fedhiidhaan galmaa’uun ni dandaa’ama.
Akkataa qajeelfamaa lakk.25/2001 taaksii dabalataa qabeenyaa baheen gurgurtaan
waggaa isaanii kuma dhibbaa 500 fi isaa oli ta’ees ta’u baatus dirqama taaksii dabalataa
qabeenyaaf (VAT) galmaa’u akka qaban ni ibsa. Haaluma kanaan kanneen armaan gadiitti
tarreefaman kun dirqama galmaa’u qabu.
Mana warqee
Daldaala elektirooniksii keessattuu firijii,deekii, mobayilii,teeppii fi televizinii
irratti kan boba’aan .
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Fichisiistoota(importer)
Warshaa Omishistoota pilastikaa fi bu’aa isaa.
Warshaa kophee
Kontiraaktaroota sadarkaa 10 oli
Kuusa gurgurtaa Kompitaraa fi meeshaa jijjiraa isaa.
Gogaa fi bu’aa gogaa keessattuu omishtootaa gogaa
Damee (seektara) daldalaa tokko ol qaban taaksii dabalata qabeenyaaf dhuunfaan
galmaa’uuf wantoota guutamu qaban, akkaataa qajelfama lak.25/2001 baheen :-
Waajjira Mummee Dameen daldaala hojii isaa irra adda bahee taaksii dabalata
qabbeenyaaf dhuunfadhaan akka galmaa’u yoo barbaade iyyata dhiyeeffachuu
qaba.
Dameelen daldaala hojii galmee herregaa mataa isaani dandaa’e qabachuu qabu.
Waajjirri muummee dameelen hojii isaa bakka tokkotti taaksii dabalataa
qabeenyaatiif galmaa’u irraa kan ka’ee baasiif saaxilamuu isaa kan ibsu ragaa
qubsaa dhiyeeffachu qaba.
Gosti Hojii damee daldalaa kan wal hin fakkanne fi adda bahaani kan beekamaan
ta’u qaba.
Teessoon hojii damee daldalaa kan adda bahee beekamu fi ragaan mirkanneessu
dhiyaachuu qaba.
Fageenyi dameen daldaala wajjira muummee irraa qabu yoo xinnaate
kiloomeetira 100 ol ta’uu qaba.
Lakkoofsi eenyummaa kaffalaa gibiraa (TIN) fi taaksi dabalata qabeenyaa (VAT)
waajjira muummichaaf kenname akkuma jirutti ta’ee TIN fi VAT damee
daldaalaaf kennamu mallattoo adda ta’e kan abbaa taayitaa gibiraa fi taaksiin
kan kennamu ta’a.
Dameen galmaa’u kan dandaa’amu abbaa taayitaa gibira fi taaksii yoo heyyamee
qofa.
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8.5 Jechoota ijoo taaksii dabalata qabeenyaa
a) Taaksii itti gala /input tax ) :-oomisha ykn tajaajila tokko kennuuf bittaan yeroo
gaggeefamu irratti kan kaffalamu.
b) Taaksii oomisha irraatti(output tax):-yeroo oomishni gurguramu kan irratti shallagamu dha.
c) Taaksii dabalataa qabeenyaa kaffalamaa :-taaksiin kun haalli ittiin shallagamuu gurgurtaa
meeshaalee irraa taaksii dabalata qabeenyaa hir’ifame taaksii bittaa meeshaa ittii gala irratti
kan kaffalamuu dha .
d) Tilmaama zeroo /zero rating:-Dhiyeessi dhibeenttaa zeroo (0%) kan itti kaffalamuu ta’ee
dhiyeessaf yeroo bittaa taaksii kaffalamee irratti akka deebi’u taasisuun ni danda’ama
8.6 Taaksii irraa bilisa kan ta’an :-
Gurgurtaawwan taaksii irraa bilisa ta’an irratti taaksiin dabalataa qabeenyaa hin kaffalamu.
Taaksii dabalata qabeenyaa irraa bilisa ta’uu
Gurgurtaa mana jireenyaa fi kiraa mana jireenyaa yoo xiqqaatee wagga lama tajaajile
Tajaajila faayinaansii
Qorannaa saantima fi medaaliyaaf kan oolaniin ala qarshii biyyaa keessaa fi biyya alaatti
wabummaaf qorannaa sanadootaatiif rabasamaniif gara biyyaa galan
Warqee baankii biyyoleessaatiif dhiyaatan yeroo biyyaa keessa galan
Dhaabbata amantii keessatti tajaajilaa kennamu dhimma amantiif kan oolu.
Tajaajilaa fayyaa, dawaa(Qoricha) fi dhiyeesii meeshalee faayyaa
Dhabbilee barnoota keessattii tajaajilaa barumsaa keennamee fi eegumsaa ijoolleef
tajaajilaa oolmaa daa’imaaniin kennamee.
Meeshaalee tajaajilaa namootaaf oolan deebisani ijaaruu warshaalee balaa tasaan
midhaamaniif kan oolu
Dhiyeessa elektirikaa gaazii adii fi bishaan dhugaatii. Yaa ta’uu bishaan samsa’amani
pilaastikin gurguraman hin dabalatu (packed & bottled water).
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Seeraan ykn walii galteen qaraxaa gumuruukaa fi taaksilee biroo irraa dhaabbilee
waldaalee fi piroojeektootaa bilisa ta’aaniin meeshaalee gara biyya keessaa galan
Tajaajilaalee adda addaa ykn kaffaltii komishiinaan alaa tajaajilaa dhaabbataa poostan
labsii aangoon kennameef irraatti hundaa’uun meeshaalee fi tajaajiloota dhiyaatu .
Tajaajila geejjibaa
Hoji kamiyyuu sochoosuuf eeyyamaa kennamuu irraatti kaffaltii mootummaaf kaffalamu
Dhaabbatni hojjetootaa qaama miidhamtoota 60% ol qaxaree hojjechiisuu meeshalee
ykn tajaajilaa dhiyeessu
Kitaabolee fi maxxansalee adda addaa
Hojii qonnaaf kan oolan xaawoo, saanyii filatamaa fi keemikaaloota adda addaa
Yeroo taaksiin dabalata qabeenyaa itti beeksifamu qabu .
Namni ykn dhaabbatni taaksii dabalata qabeenyaaf galmaa’e kamiyyuu gurgurtaa meeshaa fi
tajaajila ji’a tokko keessatti raawwate ji’a itti aanu keessa guyyaa 1-30tti Abbaa
Taayitaa/Waajjira Galiiwwaniitti beeksisee akka kaffalu ni dirqama. Ji’a keessatti gurgurtaa
yookaan bittaa yoo raawwachuu baatellee yeroo ibsame kessatti homaa akka hin hojjanne
Abbaa Taayitaa ykn Waajjira Galiiwwaniitti dhihaatee beeksisuun dirqama.
Adabbii bulchiinsaa
Akkataa labsii taaksii dabalataa qabeenyaa lak. 285/1994 kewwataa 45 jalatti ta’een
Taaksii dabalata qabeenyaf galmaa’uuf osoo qabu osoo hin galmaa’in gurgurtaa
taaksiin itti kaffalamu namni ykn dhabbatni gaggesse kamiyyu osoo hin galmaa’in
hangaa ture hundaa hojii daldaala raawwate irratti taaksii kaffaluu qabu harka dhibba
(100%) adabama.
Taaksiin kaffalamu qabu akka hir’atu ykn nagahee sobaa fayyadamuun taaksiin
hir’atee hafu akka dabalu ykn nagahee taaksii kennu osoo qabu osoo hin kennin yoo
hafe qarshii nagahee irratti mul’ate ykn gurgutaa kan mul’ate kaffaluu kan qabu irratti
harkaa 100 ni kaffalaa.
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Namni taaksii dabalata qabeenyaaf osoo hin galmaa’in nagahee taaksii yeroo kennu
yoo bira gahame galii nagahee san irratti mul’ate galii osoo hin godhiin kan hafee yoo
ta’e kan hafee san irratti harkaa dhibba ni adabamaa.
Labsicha seeraan hojiirra oolchuu dhabuun rakkoo maalii fida
Akkaataa labsii taaksii dabalata qabeenyaa 285/1994 tti
Taaksii dabalata qabeenyaaf galmaa’uun utuu irra jiru kan hin galmaa’in taaksiin
kaffalamu akka hir’atu ykn kan hir’atu akka dabalu kan taasise ragaa taaksii guutee
qaama gibira fuudhuuf kan hin dhiheessine.
Naga’ee taaksii dabalata qabeenyaa kennuun utuu irra jiruu kan hin kennin ykn
qaama gibira fuudhuuf kan hin dhiheesine.
Sanadoota herrega labsii mirkanaawanii taaksii walitti qabuu fi raawwachuuf
barbaachisoo ta’an kan hin qabne.
Beeksisa taaksii dabalata qabeenyaa yeroodhaan kan hin dhiyeessine.
Taaksii kaffaluun irra jiru yeroon kan hin kaffalin.
Qaama taaksii walitti qabuuf ragaa sobaa ykn dogoggoraa kan dhiyeesse.
Bu’uura labsii taaskichaan hojjetaa Abbaa Taayitaa/Waajjira Galiiwwanii hojii
geggeessaa jiru kan gufachiise ykn gufachiisuuf kan yaale.
Jijjiiramoota hojii daldalaarratti dhufan kamiyyuu guyyoota 21 keessatti Abbaa
Taayitaa/Waajjira Galiiwwanii kan hin beeksisne, kkf akkaataa bulchiisaatiin adabbii
maallaqaafi gochi balleessaa yakka ta’uun seera adabbii yakkaatiin lallabame yakka
ta’uun mana murtiin yoo mirkanaa’e hidhaan ni adabama.
Taaksii dabalataa qabeenya yeroon beeksisuu dhabuun adabbii qaqabsiisa.
Ji’ini seene guyyaa 30 keessaatti qarshii hamma taaksii dabalata qabeenyaa irraa
sassaabamee tokkoon tokkoo ji’aatiif ykn walakka ji’atiif dhibbeentaa %5 hanga %25
hanga guutuutti ni kaffala.
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Ji’a duraatiif beeksiisa taaksii osoo hin dhiyeesiniif adabbiin qarshii kuma shantama
(50,000) hin darbu.
Haaluma kamiinu adabbiin qarshii kuma kudhan 10,000 ykn beeksisa murtii gibiraa
irratti kan ta’ee % 100 hin hanqatu .
Galmee taaksii dabalataa qabeenyaa akkamitti addaan cita?
Taaksii dabalataa qabeenyaa galmee irraa haqu? yoom fi akkamitti danda’amaa?.
Dhabbatichi yoo cufamee ykn yoo gurguramee, kuni akkuma jirutti ta’e
dhabbatichi daldalaa tokkoo ol qabatee hundaa isaa cufu ykn gurguruu yoo hin
barbaadne galmee taaksii dabalataa qabeenyaa haquu dhisuu ni danda’a.
Galmaa’aa taaksii dabalataa qabeenyaa guyyaa galmaa’ee irraa eegalee waggota
sadii erga xumure boodaa gurgurtaan isaa ji’oota 12 darbaniif taaksii dabalataa
qabeenyaa osoo hin dabalatiin gurgurtaan waggaa qarshii kumaa 500 gadi ta’u
Abba taayitaa gibiraafi taaksii amansisuu yoo danda’ee qofa.
Kaffalaan gibira taaksii dabalata qabeenyaaf fedhiin galmaa’ee tokko galmeen akka
haqamuuf kan gaafatu waggaa lama booda.
Namni dhunfaan ykn dhaabbatichi hojii daldaala taaksii dabalata qabeenyaa irra
bilisa nama godhutti yoo jijjiirate dha.
Taaksii dabalata qabeenyaa galmaa’uuf waantoota guutamu qaban
Galmee herregaa qabachuu.
Koppii heyyama daldalaa
Lakkofsa eenyummaa kaffalaa gibiraa (TIN)
Bakka bu’aa yoo ta’ee waraqaa bakka bu’insaa.
Gurgurtaan waggaa kumaa 500 oli ta’u qaba.
Akkawuntii baankii banu.
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Adabbii yakkaa
Seera cabsuun gibiraa ykn taaksii sassaabamee yoo hin beeksisiin ykn taaksii irraa
barbaadamu yoo hin kaffaliin ykn mootummaa dogongoorsiisuun taaksiin akka
deebi’uuf namni ykn dhaabbani kamiyyuu yoo yaade akka yakkaatti lakkawama.
Kanaafu akkaataa labsii lakk.285/1994 taaksii dabalata qabeenyaatiin mana murtiin
yoo itti ragga’aame adabbii adabameen ala hidhaa waggaa shanii gadi hin taaneen ni
adabama.
Odeefannnoo sobaa ykn kan namaa dogoongorsiisuu dhiyeessu kaffalaan gibiraa
kamiyyu
a) Hojjetaa abbaa taayitaa galiiwwaniitiif maaf qabxii tokko illee ragaa ykn
odeeffannoo sobaa yoo dhiyeesse
b) Ibsa hojjataa abba taayitaa galiwwaniitiif dhiyaachuu qabu keessaa ibsa
dogoongorsiisuu danda’u yoo itti dabalee himannaan yakkaa itti banama.
Sababaa tokkoo malee ibsa dogongoraa wantaa qabachu qabu yoo kan dhiyeese yoo
ta’ee
a) Iabsii sirrii ta’u dhabuu biraa gahu dhabun taaksii kaffaluu qabu hangaa
qr.1,000 kan hin callee yoo ta’ee adabbii qr.10,000 gadii hin taanee fi
qr.20,000 hin calle ni adabamaa .akkasumaas hidhaa waggaa tokkoo(1) gadii
hin taane fi hidhaa waggaa sadi (3) hin calleen ni adabama.
b) Taaksiin xiqqeesse kaffaluun qr.1, 000 kan hin callee yoo ta’ee adabbii qr.
10,000 gadi hin taane fi qr.20, 000 hincalleen ni adabama. Akkasumas hidhaa
waggaa 3 gadii hin taane fi waggaa shan hin caalleen ni adabama.
Ibsa sobaa dhiyaate ykn kan sirraa’u qabu osoo keessa hin galchiin akka feeten yoo
ta’e
a) Ibsichi sirri ta’u bira gahu yoo hin dand’amne taaksiii kaffaluu qabu qr.1,000
hin calleen akka kaffalamu yoo godhe kaffalaan gibiraa adabbii qar.50,000
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gadi hin tanee fi qr.100,000 hin caalleen ni adabamaa. Akkasumas hidhaa
waggaa sadii gad hin taane fi waggaa shan olii colleen ni adabamaa.
b) Xiqqeessee kan kaffaluu qabu qr. 1,000 ol yoo ta’ee adabbii qr. 75,000 gadii
hin taanee fi qr. 200,000 hin colleen ni adabamaa. Akkasumas hidhaa waggaa
10 gad hin taanee fi waggaa 15 hin caalleen ni adabama.
Hojii abba taaayitaa galiiwwan gufachiisuu ilaalchisee
i. Namni kamiyyuu
a) Akkaataa labsii lakk.285/1994 baheen hojjataa abba taayitaa hojii irra jiru kan
gufachisee fi gufachiisuuf yaalee ykn
b) Raawwii labsichaa kan gufachisee fi gufachisuuf yaale yakka rawwachuu isaa
yoo itti murtaa’e, yoo itti murtaa’ee immoo adabbii qr.1000 gad hin taane fi
100,000 hin caalleen ni adabama. Akkasumas adabbii hidhaa waggaa lamaa
ni adabama.
Kanneen armaan gadittii ibsamanii fi kan kana fakkaatan akka hojjataa abbaa taayitaa
galiwwanii gufachiisanitti ni fudhatama.
Ragaalee addaa, sanadoota, gabaasa fi kanneen biroo galii kaffalaa gibiraa ni
argamsiisa jedhamee yeroo abbaan taayitaa gaaffii dhiyeessuu kaffalaan gibiraa
hayyamamaa yoo taa’u bate.
Abbaan taayitaa kaffalaan gibiraa gaaffii akka dhiyaatu yoo gaafatu fedhai
dhabee dhiyaachu yoo bate.
Hojjataan abbaa taayitaa mirga eddoo hojii kaffalaa gibiraa seenu qabu dhowwu.
Taaksii dabalata qabeenyaaf galmaa’uun utuu irra jiruu kan hingalmoofne
Akkaataa taaksii dabalata qabeenyaa lakkoofsa 285/94 keewwata 16 keewwata xiqqaa I (A-B)
bu’uureffachuun gurgurtaan waggaa isaa qarshii kuma 500 kan ga’u dhaabbanni kamiyyuu
akkaataa seeraatiin dhihaatee yoo hin galmaa’in,
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Bu’uura labsichaa keewwata 3 yeroo seeraan galmaa’uuf dirqama seene irraa kaasee
boodatti deebi’ee taaksicha akka kaffalu gaafatama.
Bu’uura labsichaa keewwata 45(A) tiin namni ykn dhaabbanni kamiyyuu gurgurtaautuu
hin galmaa’in raawwate hundaaf %100 kaffala.
Taaksii tursanii kaffaluun rakkoo inni fidu
Taaksichi guyyaa kaffalamuun irra jiruu kaasee hanga guyyaa kaffalameetti yeroo jiruuf dhala ni
kaffalchiisa. Ammi dhalasaas baankoonni daldala biyyattii liqii liqeessaniif dhala amma
kaffalchiisanirratti %25 dabaluu dhaan ta’a.
Beeksisa taaksii yeroon dhiheessuu dhabuun rakkoo inni fidu
Haala kamiiniyyuu taanaan adabbiin isaa qarshii kuma 10 gadi hinta’u ykn murtii beeksisaatiin
taaksii ibsameen %100 ta’a.
Yakka taaksii dabalata qabeenyaa ilaalanii fi waantoota isaan hordofsiisan.
1. seera cabsuudhaan taaksii walitti qabame beeksisuu ykn kaffaluu dhabuun ykn taaksii
deebii sirrii hin ta’in gaafachuun mana murtiitiin yoo mirkanaa’e hidhaa waggaa shanii
gadi hin taaneen nama adabsiisa.
2. Ragaa nama dogoggorsiisu itti dabaluun yoo mirkanaa’e hidhaa hanga waggaa sadi’ii
hanga waggaa shanii fi qarshii kuma 20 hanga kuma 100 adabsiisa.
3. Hojii hojjetaa Abbaa Taayitaa galiiwwanii gufachiisuunsaa mana murtiin yoo itti
mirkanaa’e qarshii 1,000 hanga qarsii kuma 100,000 fi hidhaa waggaa lamaan adabama.
4. Jijjiirama beeksisuu dhabuun maaltu nadhibeedhaan ykn beekaa raawwatame yoo ta’e
adabbii qarshii kuma 100 gadi hin taaneefi hidhaa waggaa tokkoon nama adabsiisa.
Rakkoowwan taaksii dabalata qabeenyaa ilaalchisee mudatan
Hojjataan dikilarasiyoona mirkaneessee fuudhu maqaa, mallattoo fi guyyaa utuu
hin guutin dhiisuu,
Dikilaraasiyooniirratti lak. Dokumentii guutuu
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Taaksii xumura oomishaa (output tax)
Taaksii jalqaba oomishaa (input tax)
Taaksii dabalata qabeenyaa kaffalamuu qabun(VAT to be paid)
Taaksii dabalata qabeenyaa ji’a itti aanuuf herregamee debi’u (Credit Available
for Carry Forward) sirriitti hojjechuu dhabuu
9. LABSII GIBIRA ALBUUDAA LAKK. 92/1997
1. Seensa
Mootummaan itti gaafatammummaa fi dirqama itti kenname bahachuudhaaf
immaammata, tarsiimoo fi sagantaalee garaagaraa baasee hojiirra oolchuu fi baasii
faayinaansii/kaappitaalaa nii raawwata. Kanaafis,mootummaadhaaf akka burqaa
/madda galii tokkootti kan tajaajilu galii bifa gibiraatiin sassaabuu dha. Gibirri
sassaabamu kun naanna’ee hojiilee misooma uummataatiif kan oolu waan ta’eef akka
bu’uura immaammata fiizikaalaa (fiscal policy) mootummaatti kan fudhatame dha.
Akkasumas Biyyi keenya yeroo ammaa karoora guddinaa fi tiraansfoormeeshinii
waggaa shanii bahee hojiitti seenamee hojjetamaa jira.
Haaluma kanaan Abbaa Taayitaan Galiiwwan Oromiyaas karooraa, guddinaa fi
tiraansfoormeeshinii biyyi keenya qabattee jirtu galmaan gahuun akka
danda’amuudhaaf, akkasumas galii sassaabamaa jiru kana bu’uura cimaa irra
gahuudhaaf waa’ee Gibira Galii Albuudaa (Mining Income Tax) irratti hubannoo
raawwattootaa sadarkaan jiran cimsuun barbaachisaa dha.
2. Gibira Galii Hojii Albuudaa (Mining Income Tax)
Akkaataa Heera Mootummaa Federaalaa Etiyoophiyaa keewwata 98 keewwata xiqqaa
3 tti Hojiiwwan Albuuda gurguddaa peetiriyooleemii fi gaazii kam irratti iyyu gibira galii
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fi kaffaltiiwwan rooyaaliitii Mootummaan Federaalaa fi Mootummaan Naannoo
ramadee nii funaana.
Heerri Mootummaa Federaala Ethiyoophiyaa keewwata 98, keewwata xiqqaa 3n kan
ibsame akkuma eegametti ta’ee hojiiwwan Albuudaa irratti gibira galii albuudaa,
kaffaltiiwwan rooyaaliitii fi kiraa lafaa Mootummaan Naannoo nii ramada nii sassaaba.
2.1 Gibira kaffalchiisuu (Payment of tax)
Akkaataa Labsii Gibira Galii Hojii Albuudaa Lakk. 92/1997 tiin Hojiin Albuuda Ol’aanaa,
Peetirooliyamii fi Gaazii irraa kan hafe hojiiwwan Albuudaa kamiyyuu galii gibirri itti
kaffalamu irratti gibira galii %35 ni kaffalama.
Albuuda Ijaarsa (dhakaa gosa adda addaa kan akka dhakaa Aamboo, Jeessoo, Maarbilii,
Graanaayitii, dhakaa gurraacha, Cirracha, dhakaa caccabaa, biyyoo suphee) irraa kan
hafe hojiin Albuuda Aadaan Oomishuu (akka aadaan hojjetamaa turetti; Oomisha
Albuudaa namni dhuunfaa lammii biyyaa ta’e humna motoraatiin meeshaa hin
sochooneen gargaaramuudhaan humnaa fi harkasaa qofaan gaggeessu) gibira galii irraa
bilisa ta’a.
Gibirri galii Albuudaa kun kan herregamu bara baajataa tokko tokkootiif ta’a.
2.2 Akkaataa Walitti Qabiinsa Gibira Galii Hojii Albuuda (Mining Income Tax Collection)
Biiroon Bishaan, Albuudaa fi Inarjii Maqaa fi Qabiyyee Lafa Albuudaa namoonnii qabatan
ykn waliigaltee Kiraa Lafa Albuudaa mallatteeffamee qindeessuudhaan Abbaa Taayitaa
Galiiwwaniitiif ni erga. Akkasumas Abbaa Taayitaan kun ragaa gurgurtaa bara baraa
namoota dhuunfaa ykn dhaabbilee heyyama hojii albuudaa qaban qindeessee barri
baajataa dhumee ji’a Adoleessa 1 hanga Adoleessa 30tti Abbaa Taayitaa Galiiwwaniitiif
dabarsu qaba.
Abbaa Taayitaan Galiiwwaniis:-
Ragaa Biiroon Bishaan, Albuudaa fi Inarjii Maqaa fi hanga qabiyyee lafa Albuudaa
isaanii ergee galmeessee ni qabata.
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Ragaan Gurgurtaa Biiroon Bishaan Albuudaa fi Inarjii irraa ergamuu fi ragaa
qabatamaa qaama biraa ykn Galmee herregaa Abbaa Heyyamaatiin dhiyaatuu
irratti hunda’uun gibira murteessee ni sassaaba.
2.3. Galii Gibirri Itti kaffalamu murteessuu (Determination of Taxable Income)
Galiin Gibirri itti kaffalamu kan herregamu Akkaataa Labsii Lakk 92/1997ttiin:-
Abbaan Heeyyamaa Galmee Herregaa yoo qabaate; Galii waligalaa bara herregaa
irraa baasiiwwan Hojii Adeemsisaa heyyamamee, baasiiwwan kaappitaalaa
Oomishaa duraa, Hirrifama Deebisanii hojii Investmentiif oolchuu (re-investment) fi
Kasaaraawwan heyyamaman hir’isuudhaan ta’a.
Abbaan heyyamaa galmee herregaa kan hin dhiyeessine yoo ta’e; ragaa gurgurtaa
waliigalaa Biiroon Biishaan, Albudaa fi Inarjii erguu irratti dhibbentaan harka
digdamii shan (25%) galii gibirri itti kaffalamu ta’a.
3. Akkaataa Baasiin itti murtaa’u (Determination of costs)
3.1 Baasii Hojii Adeemsisaa (Revenue Expenditure)
Baasiin hojii adeemsisaa baasii kaappitaalaa osoo hin dabalatiin oomishuun erga
jalqabameen booda baasiiwwan taasifaman kamiyyuu kan qabatu ta’ee kanneen kanaa
gadii ni dabalata.
Qorannoo ji’oofiizikaalaa, ji’oolojikaalaa akkasumas baasiiwwan tajaajilaa kana waliin
walqabataniif baasiiwwan taasifaman;
Baasiiwwan albuuda baasuuf, kuusuuf, qopheessuuf, geejjibuu fi gurguruuf bahan
dabalatee baasiiwwan albuudaawwan oomishuuf taasifaman;
Bakka daangaa hayyamamee fi lafa kiraan qabatamee ture keessatti argamu guutuuf,
cufuuf ykn dallaa itti ijaaruu fi dhaabileen hojii albuudaaf tajaajila kennaa turan
waliigalaan balaaf akka hin saaxilamne gochuuf baasii bahu dabalatee naannoo sana
akka duraan turetti deebisuudhaan sirreessuuf baasiiwwan taasifamu.
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Hojiiwwan albuudaaf baasiiwwan bulchiinsaa biyya keessatti fi biyya alaatti taasifaman
hunda; kaffaltii komishiinii, tajaajilaa maanejimentii, pirofeeshinaalaa fi kaffaltii kiraa,
tajaajila heeyyamaa fi kan biroodha. Haata’u malee kaffaltiin raawwatame tajaajila
qabatamaan kennameefi meeshaa hojiirra ooleef ta’uu fi bittaa fi gurgurtaa akka kanaaf
kaffaltii namoota biroon raawwatamu waliin kan walgituu ta’uu qaba.
Hojii barbaaduu fi qorachuu osoo hin dabalatiin hojiiwwan albuudaa adeemsisuuf liqii
argame irratti dhala kaffalamu. Haata’u malee hammi dhala kanaa Baankii Biyyooleessaa
fi baankoota daldalaa jidduutti liqii godhameen kan herreegamu irraa taarifa dhalaa %2
(dhibbeentaa lama) ol ta’uu hin qabu.
Gibirri akkaataa Labsii kanaatiin kaffalamu irraa kan hafe kaffaltii heyyama, kiraa,
royaalitii fi kaffaltiiwwan kan biro;
Kaappitaala “ re-Investmentiif” oole nama shariika hin taane waliin raawwatame;
Dhala Liqii ykn kaffaltiin dursaa (advances) abbootii aksiyoonaan kubbaaniyaaf kenname
irratti kaffalamu kaappitaala aksiyoona kubbaaniyyaa ykn kaappitaala bu’uura
dhaabbilee biroo kubbaaniyyaa hin taane giddugaleessaan harka afurii gad yoo ta’e.
3.2 Baasiiwwan Kaappitaalaa fi Oomishaan Duraa (Depreciation Expense)
Baasiiwwan kaappitaalaa fi oomishaan duraa bara herreegaa kamiyyuu kan hir’ifamu
waggoota afur (4) walitti aananiif walqixaan hiramee ta’a.
3.3 Baasii Hir’ifama deebisanii hojii Investmentiif oolchuu
(Re-investment deduction)
Abbaa heyyamaan hojii albuuda biroo ykn dame misooma abbaa taayitaa hayyama
kennuun hayyamame biroo irratti kaappitaala baasii ta’ee hojii irra ooluuf galii
waliigalaa bara herreegaa irraa hanga %5 (dhibbentaadhaan shan) hir’isuu ni danda’a.
Maallaqni hir’ifame hanga dhuma bara herreegaa itti hir’ifametti aanutti yoo hojii irra
oolee hin argamne galii waliigalaa bara kanaa irratti ida’ama.
3.4. Kasaaraa Hayyamame
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Kasaaraan faayinaansii bara herreegaa tokko keessatti hojii albuudaa abbaa heyyamaan
raawwatame irraa madde waggaa bara kasaaraan gahe itti aanee jiru irraa hanga
baroota herreegaa 10 walitti aananii jiranitti galii waliigalaa irraa hir’ifamuu ni danda’a.
Kasaaraan akka kanaa yeroo lamaaf qofa dabruu danda’a.
Gatiin qabeenyaa badiin ykn miidhaan irra gahe ykn adaba irraa kan hafe idaan
balleessaan ykn miidhamni wabii inshuraansiin hin uwwifamne kamiyyuu galii waliigalaa
bara herreegaa miidhamni kun gahe ykn beekkame ykn idaan kun kaffalame irraa
hir’ifamuu ni danda’a.
4. Mirga Dabarsuu (Transfer of Interest)
Abbaan heyyamaa kamiyyuu mirga heyyamasaa guutummaan ykn gartokkoon kan
dabarse yoo ta’e galii mirgasaa dabarsuun argate irraa akkuma haalasaatti galiin qooda
bu’aa abbummaa gahee fi baasiiwwan hojii adeemsisaa, kaappitaalaa, oomishaan duraa,
hir’ifamni “ re-investment” hir’ifamni kasaaraa hayyamameef baasii deebi’ee ol galiin
mirga dabarsuun argame irratti gibirri kan itti kaffalamu ta’a.
Maallaqni baasii abbaa heyyamaa mirgasaa dabarseef deebi’ee olitti kaffalame nama
mirgi hayyamaa dabarfameef akka baasii kaappitaalaatti qabamee bu’uura Labsii Lakk
92/1997 keewwata 9tiin hir’ifamni ni taasifamaaf.
5. Qooda Bu’aa Abbummaa Gaheerratti Gibira kaffalamu (Dividend Tax)
Galii Gibirri itti kaffalamu irraa gibirri galii erga hir’ateen booda qooda bu’aa abbummaa
gahee qoodamuu fi hiramu irratti gibirri ni kaffalama.
Qooda bu’aa abbootii gahee irratti gibirri kaffalamu %10 (dhibbeentaadhaan kudhan)
ta’a. Qoodni bu’aa yammuu kaffalamu abbaan heyyamaa gibira hir’isee hambisuu
guyyoota 60 keessatti kaffaluu qaba.
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6. Galmee Herregaa Qabachuu (Record keeping)
Galmee herregaa qabachuu ilaalchisee akkaataa Labsii Gibira Galii Mootummaa
Naannoo Oromiyaa Lakk 74/1995 Keewwata 48tiin “kaffaltoota gibira sadarkaa “C”
irraa kan hafan kaffaltootni gibiraa hojii oomisha albuudaa irratti bobba’anii jiran
sadarkaa “A” fi “B” kan ta’an akkuma kaffaltoota gibiraa kamiiyyu dirqama galmee
heregaa qabachuu qabu.
7. Kiraa Lafa Albuudaa (Mining Land Rental)
7.1. Taarifa Kiraa Lafa Albuudaa (Ammount of Mining Land Rentals)
Abbaan heyyama Albuudaa qabu kamiyyuu Lafa baadiyyaa hojii Albuudaaf qabate irratti
akkaataa Labsii 131/1999tiin waggaatti hektaara tokkotti akkaata taarifa armaan gaditti
Waajjira Galiiwwanii laftii kireeffame sun argamutti ni kaffala.
7.1.1 Abbaa Heyyama Barbaachaa Qr.4.00
7.1.2 Abbaa Heyyama Qorannoo Qr.6.00
7.1.3 Abbaa Heyyama Hojii Oomishaa Albuuda karaa Aadaa;
a) Albuuda Kabajamoof Qr.60.00
b) Albuudaawwan biroof Qr.50.00
7.1.4 Abbaa Heyyama Hojii Oomishaa Albuudaa Sadarkaa Xiqqaa;
I) Albuuda Kabajamoof Qr.200.00
II) Albuudawwan biroof Qr.150.00
7.1.5 Abbaa Heyyama Hojii Oomisha Albuudaa Sadarkaa Guddaa;
i) Albuuda Kabajamoof Qr.600.00
ii) Albuuda biroof Qr.500.00
8. Kaffaltii Rooyaaliitii fi Tajaajila Hayyama
Abbaa Taayitaan Galiiwwanii kaffaltii Rooyaaliitii fi kaffaltiiwwan tajaajila heyyamaa
akkaataa Taarifa Biiroon Biishaan, Albuudaa fi Inarjii baasee erguun murteessee ni
kaffalchiisa.
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8.1. Kaffaltii Rooyaaliitii
Kaffaltiin Rooyaliitii akkaataa labsii Federaalaa Lakk.678/2010 ttiin heeyyama sadarkaa
guddaa yoo ta’e haala taarifa armaan gadiitiin gurgurtaa waggaa irratti nii kaffalama.
a. Albuuda kabajamoo (Precious minerals) --------------------%8
b. Albuuda gar-tokko kabajamoo (semi-precious minerals)---%6
c. ( Metalic minerals)---------------------------------------------------%5
d. Albuuda waarshaa ( Industrial minerals)------------------------%4
e. Albuuda ijaarssaa (Construction minerals)----------------------%3
f. Soogidda (Salt)--------------------------------------------------------%4
g. Bishaan albuudaa fi kuufama jii’otermaalii (Geothermal)----%2
Akkasumas kan heyyama sadarkaa xixiqqaatiif immoo taarifa naannoon murteessuun nii
kaffalama.
9. Yeroo Kaffaltii Gibira Galii Hojii Albuudaa fi Kiraa Lafa Albuudaa
9.1 Yeroo Kaffaltii Gibira Galii Hojii Albuudaa
Yeroon kaffaltiin gibira Galii hojii Albuudaa ilaalchisee Labsii Gibiraa Albuudaa Bulchiinsa
Mootummaa Naannoo Oromiyaa Lakk 92/1997 keewwata 18 irratti tumameen Labsii
Gibiraa Galii Mootummaa Naannoo Oromiyaa Lakk 74/1995 keewwata 66 fi 68,
akkasumas keewwata 74-76 jalatti tumamee labsii Galii Albuudaa irrattis raawwatinsa
nii qabaata. Akkaataa Labsii Gibira Galii Mootummaa Naannoo Oromiyaa Lakk 74/1995
Keewwata 66 fi 68 jalatti tumameen :- kaffaltoonni gibiraa sadarkaan jiran akkaataa
yeroo armaan gadiitti kaffalu.
a. Kafalaan gibira Sadarkaa “A” ”(gurgurtaan waggaa isaanii 500,000 oli) barri
gibiraa seenee ji’a 4 (afur) keessatti;
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b. Kafalaan gibiraa sadarkaa “B” (gurgurtaan waggaa isaanii 100,000 hanga
500,000) barri gibiraa seenee ji’a 2 (lama) keessatti;
c. Kaffaltoota Gibira Sadarkaa “C” (gurgurtaan waggaa isaanii 100,000 gadi ta’e)
barri gibiraa seenee ji’a 1 (tokko) keessatti kaffaluu akka qaban murtaa’ee jira.
Akkasumas akkaataa Labsii Gibira Galii Mootummaa Naannoo Oromiyaa Lakk 74/1995
keewwata 74-76 jalatti tumameen:-
Kaffalaan gibiraa kamiyyuu gibira irraa barbaadamu yeroo murtaa’e keessatti kaffaluu
qaba. Yeroodhaan kafaluu yoo baate; yeroo gibira kaffaluu qabu irraa eegalee hanga
gaafa kafalametti gibira hin-kaffalamne irratti, kurmaana waggaa dabre irratti taarifa
olaanaa dhala liqii Baankota daldalaan hojiirra oole irratti %25 (dhibbantaa digdamii
shan) itti ida’amee dirqama dhala kaffaluu qaba.
9.2 Yeroo Kaffaltii Kiraa Lafa Albuudaa
kaffaltiin kiraa Lafa Baadiyyaa Misooma Albudaa akkaataa Labsii Lakk 99/1997tiin barri
baajataa seenee ji’a jahaa (6) duraa keessatti kaffalamuu qaba
10. Adabbiiwwan (Penalities)
Gibirri kamiyyu yeroo murtaa’eef keessatti Abbaa Taayitaa Gibiraaf Galii ta’uu qaba.
Yeroo murtaa’e keessatti gibira kaffaluu dhabuun yeroo tursiifameef dirqama dhalaa fi
adaba kaffaluu hordofsiisa.
10.1. Adabbiiwwan Gibira Galii Hojii Albuudaa
Gibira Galii Hojii Oomishaa Albuudaa yeroon kaffalamu dhabuudhaan adabni buufamu
akkaataa Labsii Misooma Qabeenya Albuudaa Mootummaa Naannoo Oromiyaa Lakk
91/1997 keewwata 54(2) tiin qarshii 2,000.00 (kuma lama) ta’a. Akkasumas Adabbiin
Gibira Galii Mootummaa Naannoo Oormiyaa Lakk 74/1995 keewwata 86-87 fi 89-103
jalatti kan tumaman gibira galii hojii Oomisha Albuudaa irratti raawwatinsa akka
qabaatu Labsii Lakk 92/1997 keewwata 22(2) irratti ibsameera:-
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Kaffalaan gibiraa kamiyyuu yeroo seeraan murtaa’e keessatti galii isaa kan hin
beeksisne yoo ta’e adaba kanatti aanu ni kafala.
a. Kaffalaan gibiraa galii isaa osoo hin beeksisin guyyoota 30 jalqaba tureef ykn gara
tokkee yeroo kanaa kan ta’eef Qr.1,000.00
b. Kaffalaan gibiraa galii isaa osoo hin beeksisiin yeroo dabalataa guyyoota 30 tureef
ykn gara tokkee kanaa kan ta’ee Qr.2,000.00
c. Kanaa olitti kaffalaan gibiraa galii isaa osoo hin beeksisne tokkoo tokkoo guyyoota 30
tureef Qr.1,500.00
Adaba Gibira xiqqeessani beeksisuun kafalamu:-
i. Kaffalaan gibiraa kamiyyuu beeksisa galii isaa irratti gibira kaffaluu qabu xiqqeessee
yoo beeksise hamma gibira xiqqeessee beeksise irratti %10 (dhibbanta kudhan) ykn
galiin hir’ifame olaanaa yoo ta’e hanga galii xiqqeessee beeksise %50 (dhibbanta
shantama) adaba ni kafala.
ii. Kafalaan gibiraa gibirri xiqqeessee beeksise olaanaadha kan jedhamu Gibira
beeksisa galii irratti ibsamuu qabuu %25 (dhibbeenta digdamii shan); ykn Qr.20,
000.00 keessa isa xiqqaa kan caalu yoo ta’eedha.
iii. Kaffalaan gibiraa oliyyannoo kan dhiyeeffate yoo ta’ellee oliyyannoo kan xiinxalu
Gumiin oliyyannoo dhagahu ykn Manni Murtii, murtii dhumaa hanga kennutti
raawwannaan adabaa itti fufa.
Adabbii Galmee herregaa barbaachisaa ta’e qabachuu dhabuun itti buufamu
a. Kaffalaan gibira kamiyyuu bara gibiraa murta’e tokkof sanada herregaa,galmee
herregaa fi ibsa barbaachisa ta’e yoo hin qabanne gibira itti murta’e irratti %20
(dhibbentaa digdama) ni kaffala.
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b. Kaffalaan gibiraa galmee herregaa, sanada fi odeffannoo biroo barbaachisaa
ta’an yeroo waggaa lamaaf walitti aansee osoo hin qabatin kan hafe ta’u yoo
bira gahame, beeksisa kanuma ibsu Waajjira heyyama kennuuf erguun hayyama
hojii daldalaa wayituma sana akka dhorkamu taasifama.
c. Kaffalaan gibira galmee herregaa, sanada fi odeffannoo biroo barbaachisaa ta’an
bara sadaffaa irrattis kan hin dhiyeessine yoo ta’e, beeksisa kanuma ibsu
yommuu isaa gahe, Waajjirri heyyama kennuu hayyama hojii daldalaa kaffalaa
gibiraa ni haqa.
Balleessaawwan yakka gibira irratti raawwataman akkaataa Labsii 74/1995 kutaa Sagal
(9) (kewwata 94-103) irratti tumaman Hojii Albuda kana irrattis raawwatinsa ni qabata.
10.2. Adabbii Kiraa Lafa Albuudaa
Kaffaltiin Kiraa Lafa Albuudaa yeroo kaa’ameef keessatti yoo kaffalamuudhaa baatee,
kaffaltii kaffalamuu qabu irratti ji’a ji’aan dhibbentaadhaan harka shan (%5) hanga
dhibbeentaadhaan harka digdamii shan (%25) gahutti adabbiin itti buufama. Haata’uu
malee adabbiin kun dhibbentaadhaan harka digdamii shan (%25) caaluu hin qabu.
Gaaffii Shaakalaa:-
i. Biiroon Bishaan, Albudaa fi Inarjii Obboo Barasa Jiru Lafa Misooma Albudaa bal’ina isaa
20,000m2 ta’e Aanaa Walmaraa keessa Heyyama Oomishaa Cirrachaa Sadarkaa
Guddaadhaan waggaa kudhaniif Gaafa Guyyaa 01/11/2003 fudhachuu isaanii ibsee;
Ragaa Baay’ina Oomishaa Albudaa bara 2004 m3 9000 fi Qr.216950.00tiin kan
gurgurame ta’u, akkasumas Taarifni Royalitii itti kaffalchifamu %3 ta’u isaa gaafa Guyyaa
05/11/2004 xalayaadhaan beeksise. Haaluma kanaan Obboo Barasaanis yeroo
heyyamamee keessatti galii Mootummaa irraa barbaadamu kaffaluudhaaf galmee
herregaa otoo hin qabatin yoo dhiyaatee:-
1. Kiraa Lafa bara 2004 meqaa kaffala?
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2. Kaffaltii “Royaality” gurgura albuudaa irraa meeqa kaffala?
3. Gibira Galii bara 2004 meeqa kaffala?
4. TOT meeqa kaffala?
Deebii
1. Kiraa Lafa bara 2004
Kiraa Lafa = Bal’ina Lafa Hektaaraan x Taarifa kira Lafa Misooma Albudaa
10,000m2 = 1Hektaar yoo ta’u,
20000m2 =?
(20000m2 x1H)/10000m2 = 2Hektaar
Kiraa Lafa = 2Hektaar x 500 = Qr. 1000 ni kaffala.
2. Royaaliti = Gatii Gurgurtaa Oomishaa x Taarifa Kaffaltii Royaaliti Cirracha ittin
kaffalchifamu
= 216950.00 x 3 %
= 6508.50 ni kaffala.
3. Gibira Galii Hojii Albudaa = Bu’aa Qulqulluu x %35
Bu’aa Qulqulluu = Gurgurtaa Waggaa x 25%
= 216950.00 x 25% = 54237.50
Gibira Galii = 54237.50 x %35 = 18983.13
Adaba Galmee Herrega qabachuu dhabu = Gibira Kaffalamu qabu x %20
= 18983.13 x 20% = Qr.3,796.63
Dimshaasha Gibira Galii fi Adaba = (18,983.13 + 3,796.63) = 22,779.63 ni kaffala.
4. TOT = Dimshaashaa gurgurtaa waggaa x 2%
= 216950 x 2% = 4339.00 ni kaffala.
ii. Biiroon Bishaan, Albudaa fi Inarjii Aadde Caaltuu Guddataa Lafa Misooma Albudaa
bal’ina isaa 15,000m2 ta’e Aanaa Sabbataa Hawwaas keessa Heyyama Oomishaa
Cirrachaa Sadarkaa Xiqqaadhaan waggaa kudhaniif Gaafa Guyyaa 01/11/2002
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fudhachuu isaanii ibsee; Ragaa Baay’ina Oomishaa Albudaa bara 2003 m3 8000 fi Qr.212,
000.00 tiin kan gurgurame ta’u, akkasumas Taarifni Royalitii itti kaffalchifamu %3 ta’u
isaa gaafa Guyyaa 05/11/2003 xalayaadhaan beeksise. Haaluma kanaan Aadde
Caaltuunis gaafa guyyaa 15/05/2004 galii Mootummaa irraa barbaadamu kaffaluudhaaf
galmee herregaa otoo hin qabatin dhiyaatee.
Hub:-Kaffaltii Rooyaaliitii Kurmaana kurmaanaan dhiyyaataanii yeroodhaan kaffalaa
turaniiru.
1. Kiraa Lafa Bara 2003 meqaa kaffala?
2. Gibira Galii Bara 2003 meeqa kaffala?
3. TOT meeqa kaffala?
Deebbii
1. Kiraa Lafa bara 2003
Kiraa Lafa = Bal’ina Lafa Hektaaraan x Taarifa kira Lafa Misooma Albudaa
10,000m2 = 1Hektaar yoo ta’u,
15,000m2 =?
(15,000m2 x1H)/10000m2 = 1.5 Hektaar
-Kiraa Lafa = 1.5 Hektaar x 150 = Qr. 225 ni kaffala.
-Adaba yeroodhaan kaffaluu dhabuu=225x%5=11.25
-Dhala tursiisanii kaffaluudhaan=225x%20.3125x1/12=3.80
Dimishaasha Gibira + Adaba + Dhala=225.00 + 11.25 + 3.80=240.05
2. Gibira Galii Hojii Albudaa = Bu’aa Qulqulluu x %35
Bu’aa Qulqulluu = Gurgurtaa Waggaa x 25%
= 212,000.00 x 25% = 53,000.00
-Gibira Galii = 53,000.00 x %35 = 18,550.00
-Adaba Galmee Herrega qabachuu dhabu = Gibira Kaffalamu qabu x %20
= 18,550.00 x 20% = Qr.3,710.00
-Adaba Tursiisanii kaffaluudhaan =2,000.00
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-Adaba tursiisanii Beeksisuudhaan=7,500.00
-Dhala Tursiisanii Kaffaluudhaan=18,550.00 x %20.3125 x 5/12=1,569.99
Dimshaasha Gibira Galii, Adaba fi dhala=18,550.00 +
(3710.00+2,000.00+7,500.00) +1,569.99 =
18,550.00+13,210.00+1,569.99=33,329.99 ni kaffala.
3. TOT = Dimshaashaa gurgurtaa waggaa x 2% = 212,000.00 x 2% = 4,240.00 ni kaffala.
-Dhala tursiisanii kaffaluudhaan =4,240.00 x %20.3125x5/12= 358.85
Dimshaasha TOT fi Dhala=4,240.00 + 358.85 =4,598.85
10. LABSII QARAXA TEMBEERA LAKK.77/1996 AKKA FOOYYA'ETTI
Sanadoota Qaraxni Teembiraa irratti kafalamu Sanadoota kanaa gadiitti qaraxni teembiraa ni
kafalama.
Barreeffama hundeeffamaa fi dambii ittiin bulmaata waldaa daldalaa, waldaa hojii
gamtaa yookiin waldaa bifa kamiyyuu .
Araara
Sanada waadaa
Sanada kuusaa meeshaa mirkaneessu
kontraataa, waligaltee, waltahinsa fi ibsa (yaadannoo) kanneenii
sanadoota wabummaa
waltahinsa gamtaa
waliigaltee (qaxara) hojii
Kiraa, mirga kireeffataan kireessuu danda'uu dabarsuun kennuu kkf.
Mirkaneessaa
Angoo bakka bu'ummaa
Sanada mirgi abbummaa qabeenyaa galmeessamun.
Hanga Qaraxa Teembiraa kafalamu
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Labsii qaraxa tembeeraa keewwata (3) jalatti tokkoo tokkoo sanada ilaalame irratti
hangi qaraxa kaffalamuu qabu akka gabatee kana wajjin walqabatee jiruu fi akka
qaama labsii kanaa tokko ta'ee lakkaa'amu keessatti tarreeffameen ta'a.
Sanadni tokko deddeebi'ee yoo raawwatame hangi qaraxa kaffalamuu qabu kanuma
gabatee kana keessatti ilaalame ta'a.
Akkaataa Qaraxni itti shallagamu
Mirgi yookiin dirqamni bu'uura sanada tokkootiin raawwatamu kan shallagamuu
danda'u yoo ta'e hangi qaraxa sanada kana irratti kaffalamu akkaatuma dhibbentaa
gatii gabatee irratti ilaalamen ta'a.
Mirgi yookiin dirqamni bu'uura sanada tokkoon raawwatamu kan shallagamu hin
dandeenye yoo ta'e hangi qaraxa sanada kana irratti kafalamuu qabu qaraxa tokkoo
tokkoo sanadaaf gabatee kana keessatti ilaalame ta'a.
Qaraxni sanada tokko irratti kaffalamu Birriin osoo hin taane maallaqa biraan yoo ta'e
hangi qaraxichaa kan herreegamu hanga gatii giddugaleessaa jijjiirraa gaafa sanadichi
raawwatame ooleen ta'a.
Hangi qaraxa dhimma wabummaa kuusaa yookiin kan biraa qabu irratti kafalamuu
qabu gatiisaa irratti hundaa'ee yoo ta'e hangi qaraxaa kan herreegamu gatii
giddugaleessaa gaafa sanadichi raawwatame oolee irratti hundaa'uudhaan ta'a.
Sanadni dhimmoonni adda addaa baay'een keessatti walitti qabaman yookiin
sanadoota adda addaa hedduuf dhaabbate kamiyyuu hanga sanadoota adda addaa of
keessatti qabatee tiin akkaataa labsii kanaan qaraxni tokkoo tokkoo sanadaa irratti
kafalamu walitti qabamee ida'amuudhaan ta'a.
Qaraxni teembiraa sanada qabeenyaa abbummaan galmeessisuuf dhaabbaate irratti
kafalamu kan shallagamuu gatii qabeenyaa sanada qabeenyichaa keessatti murtaa'e
irratti ta'ee gatiin kun Abbaa Taayitaa Gibiraa tiin kan fudhatama argate yoo
ta'eedha.
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Gatiin sanada qabeenyichaa keessatti ilaalame Abbaan Taayitaa Gibiraa tiin kan hin
fudhatamne yoo ta'e gatiin qabeenyichaa qaraxni itti kaffalamu koree Abbaa
Taayitaan dhaabuun murtaa'a.
Aangoo Abbaa Taayitaa Gibiraa
Bu'uura Labsii kanaan qaraxa murteeffame walitti qabuu fi labsii kana raawwachiisuu;
Kafaltoonni qaraxaa galmeewwan, dabtaroota, waraqaalee, sanadootaa fi
murtiiwwan adda addaa akkaataa qaraxni itti murtaa'e ibsan akka dhiyeessan gochuu
fi qorachuuf, oggaa barbaachisaa ta'es namni dhimmi i1aalu dhiyaatee akka
qorachiisu yookiin ibsu ajajuu;
Kaffalaan qaraxa dhimmi ilaalu akka keewwata kana keewwata xiqqaa (2) haala
ilaalameen raawwachuuf eeyyamamaa yoo ta'uu baate qaraxa tilmaamaan
murteessee sassaabuuf, aangoon kennameeraaf.
Barbaachisaa ta'ee yoo arge namootni tajaajilamtootaaf akka gurguran tembeera
hirifama gatiitiin itti gurguruu ni danda'a. Hamma hirifamaa gatii fi haala raawwii isaa
qajeelfamaan murteessa.
Dirqamaa fi Yeroo Kaffalttii qaraxa Teembiraa
Keewwattoota xixiqqaa kanaa gad jiraniin haala biraan yoo ibsame malee namni sanada
tokkoon fayyadamaa ta'e qaraxa teembiraa sanadicha irratti shallagamu kafaluuf dirqama
qaba.
Oromiyaa keessatti namni sanadicha hojjatu yookiin kennu sanadichi akkuma raawwateen
qaraxa teembiraa kafaluuf dirqama qaba. Haa ta'u malee sanadichi kan hojjatame yookiin
kenname Oromiyaan ala yoo ta'e dirqama qaraxa teembiraa kafaluu kan qabu nama
sanadicha Oromiyaa keessatti jalqaba raawwachiise ta'a.
Waliigaltee kiraa keessatti waltahinsi adda ta'e yoo jiraate malee qaraxa teembiraa
waliigaltee kiraa irratti kafalamu kafaluuf dirqama kan qabu kireeffataadha.
Qaraxa teembiraa sanada wabummaa irratti kafalamu Iiqeeffataan kafaluuf dirqama qaba.
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Qaraxa teembiraa sanada mirgi abbummaan qabeenyaa ittiin galmeeffamu irratti kafalamu
waliigalteen biraa yoo jiraate malee dirqama kafaluu kan qabu nama mirgi abbummaan
qabeenyaa galmaa'uuf ta'a.
Qaamonni waliigaltee yookiin walta’iinsa uumaman qaraxa teembiraaf walii wajjin fi kophaa
itti gaafatamoo ta'u.
Dirqamni qaraxa teembiraa waliigaltee qaxaraa irratti kafalamu kan hojjachiisaa ta'a.
Gareewwan dhimma isaanii araaraan murteessifatan kafallii qaraxa teembiraaf walii wajjin
fi kophaa ittigaafatamoo ta'u.
Qaraxa teembiraa waligaltee gamtaa irratti kaffalamuuf hojjachiisaa fi hojjattoonni
waliiwajjin fi kophaatti itti gaafatamoo ta'u.
Haalaa fi yeroo Qaraxni itti kaffalamu
Barreeffama hundeeffamaa fi ittiin bulmaataa irratti galmeeffaamuun dura yookiin
yeroo galmeeffamu
Araararratti murtiin osoo hin kennamiin dura yookiin yeroo kenname;
Sanadoota waliigaltee yookiin walta'insaa irratti sanadoonni osoo hin mallattaa'iin dura
yookiin yeroo mallattaa'an.
Waliigaltee kiraa yookiin kireeffataan kireessuu irratti waliigalteen osoo hin mallattaa'iin
dura yookiin yeroo mallattaa'an.
Sanada mirkaneessuurratti kenniinsi mirkanichaa mirkaneessuun yammuu raawwate.
Sanada wabummaa irratti osoo hin mallattaa'iin yookiin yeroo mallattaa'e.
Sanada mirga abbummaa qabeenyaa galmeessuu irratti gochi galmeessisuu osoo hin
raawwatamiin dura yookiin yeroo raawwatame
Qaraxni teembiraa kafalamu Or.50.00 gad oggaa ta'e, kafalliin teembira gatii
barbaachisaa qabate maxxansuun raawwatama.
Qaraxni teembiraa kafalamu Or.50.00 kan caalu oggaa ta'u yookiin haallii fi gosni
sanadichaa hojimaata adda ta'e kan gaafatu yoo ta'e qajeelfama Abbaa Taayitaan
baasuun qaraxni teembira itti maxxansuun ala karaa biraa akka kaffalamu gochuu ni
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danda'a.
Namni sanada teembirri irratti maxxanfameen hojjatu yookiin fudhatu teembira kanaan
lammaffaa akka itti hin hojjatamneef mallatto addaa itti godhuu qaba.
Namoonni sanada teembirri irratti maxxanfame fudhatan tembirichi yeroo lammaffaaf
hojjechuu akka hin dandeenye taasisuu ilaalchisee akkaataa Abbaan Taayitaa Gibiraa
murteessuun ni raawwatu.
Teembirri sanada irratti maxxaafame akka Abbaan Taayitaa Gibiraa murteesseen akka
hin hojjanne yoo hin taasifamne sanadicha irratti teembirri akka hin maxxaafamneetti
lakkaa'ama. Ittigaafatamummaans sababa kanaan gahu kan kufu abbaa dhimmaa irratti
osoo hin taane sanada teembirri irratti maxxanfame hin haqamneen nama hojjatu yka
fudhatu ta'a.
11. TUMAALEE ADDA ADDAA
Kaffalaan herreega qaraxa Abbaa Taayitaa Gibiraan murtaa'e irratti wal hin galle
gaafa Abbaan Taayitaa Gibiraa murtii kana barreeffamaan beeksise jalqabee guyyaa
21 yeroo hin caalle keessatti Mana Murtii olaanaa Naannoo Oromiyaa iddoo murtichi
itti kennametti argamutti oliyyannoo dhiyeeffachuu ni danda'a.
Bu'uura labsii kanaatiin sanadni kamiyyuu yoo qaraxni teembiraa irratti kaffalame
malee nama yookiin waajjira Mootummaa waliigalteedhaan yookiin seeraan angoo
ragaa fuudhuu qabu biratti fudhatama hin qabaatu; mallattoon itti hin godhamu
yookiin mirkaneessuun hin raawwatamu .
Kana Olitti Lakk. 37.7.2 jalatti kan tumame sanadoota falmii yakka mana murtiin
ilaalamu irratti ragummaan dhiyaatan hin ilaalu.
Bu'uura labsii kanaan sanadoonni ragummaan fudhatama hin arganne qaraxni irratti
kaffalamuu qabu harka lamaan guddatee eega kaffalameen booda ragummaaf
dhiyaachuu ni danda'u. Qaraxni haala kanaan kaffalamu Qr.10.00 gad ta'uu hin qabu.
Raawwatamuun Adabbiiwwan keewwatoota xiqqaa kanaa 0l jiraniin murtaa'an
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bu'uura keewwata 12 labsii kanaa tiin himatamuu hin dhorgu.
Qaraxa irraa bilisa ta'uu
Manni Maree Bulchiinsa Mootummaa Naannoo Oromiyaa sababni gahaan yoo
dhiyaateef qaraxa teembiraa irraa bilisa gochuu ni danda'a.
Waajjiroonni Bulchiinsa Mootummaa Naannoo Oromiyaa Labsiin Bulchiinsa
Faayinaansii Bulchiinsa Mootuummaa Naannoo Oromiyaa Lakk.17/1989 irratti
raawwatama qabaatu kaffaltii qaraxa teembiraa irraa bilisa.
Daldaltoonni hayyama hojii daldala fichisiisaa qaban qabeenyaan fichisiisan maqaa
isaaniitiin oggaa galmaahu qaraxni teembiraa irratti hin kaffalamu.
Bu'uura waligaltee addunyaa Mootummaan raggaaseen sanadoonni qaraxa
teembiraa irraa bilisa taasifamuu ni danda'u.
Mirgi walfakkaatu kan argame ta'uun yoo mirkanaa'e Manni Maree Bulchiinsa
Mootuummaa Naannoo Oromiyaa Eembaasota, Qonsiloota fi Misiyoonota
dippilomaasii qaraxa teembiraa irraa bilisa gochuu ni danda'a.
Waraqaan ragaa gahee aksiyoonaa yammuu galmaahu qaraxni teembiraa irratti hin
kaffalamu.
Adaba
Sanada qaraxni teembiraa irratti kaffalamuu qabu kamiyyuu teembirri osoo irratti hin
maxxanfamiin yoo raawwachiise yookiin ragaa bahuun ala kan mallatteesse yoo ta'e
Qaraxni barbaachisaan akka hin kaffalamne gochuuf yaadee haala dhugaa sanada
tokkoo yoo dhokse; balleessaa ta'uunsaa mana murtiin oggaa mirkanaa'e maallaqa
Or. 25,000 gad hin taanee fi Or. 35,000 hin calleen fi hidhaa cimaa waggaa 10 gad hin
taanee fi waggaa 15 hin caalleen ni adabama.
Teembira yookiin waraqaa teembirri irratti maxxanfame akka gurguru hayyamameefii
dambiiwwan bu'uura labsii kanaan bahan yoo dabre yookiin;
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Teembira yookiin waraqaa teembirri irratti maxxanfame akka gurguru osoo hin
hayyamamneef kan gurgure yookiin gurguruuf dhiyeesse yoo ta'e; balleessaa
ta'uunsaa Mana murtiin oggaa mirkanaa'e maallaqa Or. 5000 gad hin taanee fi Or.
20,000 hin caalleen fi hidhaa cimaa waggaa 5 gad hin taanee fi waggaa 10 hin calleen
ni adabama.
12.WITHOLDING (GIBIRA H IR’ISANII HANBISUU)
1. Abbaa Taayitaa Galii Sassaabu
“Abbaa Taayitaa Galii” jechuun akkaataa labsii gibira galii Bulchiinsa Mootummaa Naannoo
Oromiyaa lakk. 74/1995 keewwata 2 /13/ (akka fooyya’etti) Abbaa Taayitaa Galiiwwan
Oromiyaa keessatti dameewwan isaa, Godinaalee, Aanaalee fi Magaalota keessatti qaamota
galii murteessuu, sassaabuu, hordofuu fi bulchuuf dhaabbatan jechuu dha.
2. Akaakuuwwan Herreega Kaffalamurraa Gibira Hir’isanii Galii Gochuu
Sirna Herreega Kaffalamurraa gibira Hir’isanii galii gochuu bakka afuritti qooduun ilaaluun ni
danda’ama. Haaluma kanaan:
A) Galii gabatee “A” galii qaxaramuun argamu irraa gibira kaffalamu hir’isanii galii
godhuu
Kunis akkaataa labsii gibira galii lakk. 74/95 irratti ibsametti Qaxaraan kamiyyuu
hojjattoota qaxaree hojjachiisu mindaa (maallaqa callaanis ta’e akaakuun) kaffalamu
irraa gibira seeraan hir'isee hambise haaluma unkaa qaama galii sassaabu irraa
kennamuufiin guutee dhuma tokkoon tokkoo ji'aa irraa kaasee guyyoota 30 keessatti
Abbaa Taayitaa Gibiraatiif galii gochuu qabuu dha.
B) Mi'oonni yeroo biyya keessa galan gibira galii kaffalamu
Innis Mi'oonni daldalaaf gara biyya keessaa yeroo galan akka gibira herreega
kaffalamu irraa hir’ifamee hafeetti lakkaa'amee fichisiisan mi'ichaaf gatiin kaffale,
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kan inshuraansii fi baasiin geejjibaa (C.I.F.) irraa kan herreegamu dhibbantaa sadii
(3%) kan kaffalu ta'a.
Kunis kan raawwatamu mi’ichi karaa gumrukaa yoo darbuu dha.
C) Galii Gabatee "D" abbaa mirgaatiif yeroo kaffalamu gibira hir’isanii hambisuu
Akkaataa gabatee "D" tiin galii gibirri itti kaffalamu kamiyyuu abbaa mirgaatiif namni
kaffalu, akkaataa gabatee "D"tiin gibira barbaadamu herreega kaffalamu irraa
hir'isee hambisuu akka qabu labsuma kana keewwata 54 /1/ jalatti kaa’ameera.
Galiin kunis kan akka; galii mirga waa uumuu kireessuudhaan argamu %5, galii
tajaajila Itoophiyaa alatti kennamurraa argamu (income paid for services rendered
outside of Ethiopia) %10, Galii haala dhaabbii hin taaneen kiraa qabeenyaa irraa
argamu %15, galii wal-dorgommii carraa moo'achuudhaan argamu (income from
games of chance) %15, gahee aksiyoonii (Dividends) %10 fi galii dhala mallaqa ta’uu
(interest Income on Deposits) irraa argamu %5 fi Faayidaa qabeenyawwan
kappitaalaa murta'an dabarsuudhan argamu (daldalaaf, Warshaa fi Biiroof gamoo
qabame %15 fi Aksiiyoona Kubaaniyootaaf %30) kaffaltii argatan irraa gibira seeraan
hir'isee hambise haaluma unkaa Abbaa Taayitaa Galii sassaabu irraa kennamuufiin
guutee dhuma tokkoon tokkoo ji'aa irraa kaasee guyyoota 15 keessati Abbaa
Taayitaa Gibiraatiif galii gochuu qabuudha.
D) Herreegoota kaffalaman irraa gibira hir’isanii hambisuu
Kunis kan raawwatamu herreegoota kaffalaman irraa gibirri hir’ifamee hafu
herreega kaffaltii dimshaashaa irraa dhibbantaa lama (%2) ta'a. Isa kana
maanuwaalii kana keessatti gadi fageenyaan kan ilaaluu dha.
3. Maalummaa Herreegoota Kaffalaman Irraa Gibira Hir’isanii Hambisuu (Withholding Tax)
“Withholding Tax” jechuun bu’uura waliigaltee gurguraa fi bitataatiin kaffaltoota gibiraa
tajaajilawwan ykn mi’oota dhiyeessaniif hanga maallaqaa kaffaltiin raawwatamu
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kamiraayyuu bu’uura seeraatiin hanga qarshii hir’isanii hambisuun mootummaaf galii
taasisanii dha.
4. Tajaajilaa Fi Mi’oota Herreegoota Kaffalamu Irraa Gibira Hir’ifamee Hafu
Akkaataa dambii gibira galii Bulchiinsa Mootummaa Naannoo Oromiyaa lakk. 37/96
keewwata25 tiin tajaajilawwanii fi mi’oota herreegoota kaffalaman irraa gibirri hir’ifamee
hafu (withholding tax) irratti kaffalamu kanneen akka:
1) Bittaa al-tokkoon ykn waliigaltee mi’a dhiyeessuu tokkoon Qr.10,000 (Kuma kudhan)
ol ta’eef mi’a dhiyaateef kaffaltii raawwatamu,
2) Tajaajiloota armaan gadiitti tarreeffamaniif bittaa al-tokkoon ykn waliigaltee bittaa
taajajila tokkoon kaffaltii qr 500.00 (dhibba shan) ol raawwatuuf:-
a. Tajaajila gorsaa;
b. Hojiiwwan dizaayinii barreeffamoota, ibsa barumsaa fi hojiiwwan ragaa
tamsaasuu,
Tajaajiloota kana irratti koolleejjoota, Manneen Hojii fi dhaabbilee biroo irraa yeroo garaagaraa
hojjattootni Dhaabbata ykn Mana Hojii tokko keessatti qaxaramanii hojjatan yeroo boqonnaa
isaanitti Mana hojii ykn Dhaabbata birootiif waliigalteedhaan tajaajiloota barreeffamoota
qo’annoo dhiyeessuu, tajaajila gorsaa, kkf kennaniif kaffaltii raawwatameef irratti mindaa
isaanii irratti dabalamee haala gabatee “A”tiin kan gibirri irraa hir’ifamu ta’u gaaffiin ni ka’a.
Akkaatuma labsii gibira galii lakk. 74/95 keewwata 2 /12/ tiin hiika qaxaramaaf kenneetiin
tajaajila murtaa’aa tokko kennuuf nama waliigalteedhaan ramadame hin dabalatu. Waan
ta’eefis, hojjattootni waliigalteedhaan yeroo murtaa’ef Mana hojii ykn Dhaabbata birootiif
tajaajila armaan olitti ibsame kennuun galii argatan galii qaxaramuun argame jechuu hin
dandeenyu.
Haata’u malee, labsuma kana keewwata 2 /6/ fi 19 /2/ tiin karaa nama kamiin iyyuu sochii hojii
ogummaa bu’aaf raawwatamu argate haala gabatee “C” tiin gibirri itti kaffalama. Kanaafuu,
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Dhaabbileen ykn Manneen Hojii itti gaafatamummaan isaanii tajaajiloota akkasii kanaaf kaffaltii
raawwatan irraa dhibbeentaa lama (%2) hir’isuun Abbaa Taayitaa Gibiraatiif galii gochuu qabu.
c. Abukaattoota, ogeessota herreegaa, odiitarotaa fi tajaajiloota kana fakkatu kan
kennan birootiif,
d. Hojjatoota gurgurtaa raawwatan, artistootaa fi ogeeyyii ispoortii, gurgurtaa
poolisii wabii inshuraansii dabalatee daladaalaa kamiyyuu fi bakka buutota
komiishinii biroo,
e. Beeksisaa televiziyoonaa fi raadiyootiin darbanii fi qophiiwwan bashannanaa
f. Galii tajaajila kontiraaktaraaf kaffalamu irraa
Kunis kan raawwatamu akkaataa qajeelfama lakk. አመን /16/28/466 guyyaa 15/01/1994
Ministeerri Maallaqaa baasee ergeetiin gatii waliigalaa piroojaktii irraa dhibbeentaan (%)
meeshaa ijaarsaa erga hir’ifame booda ta’a. Innis:
1. Ijaarsa gamootiif -------------------------------------------------------- 55
2. Hojii siiviilii piroojaktii bishaan dhugaatii Magaalaa ----------- 50
3. Ijaarsa karaa
3.1. Karaa cirrachaaf ---------------------------------------------- 28
3.2. Karaa asfaaltiif
3.2.1. Gravel asphalt concrete --------------------------- 35
3.2.2. Gravel-double surface treatment --------------- 40
3.2.3. Rehabilitation ---------------------------------------- 60
3.3. Hojii riqichaa ------------------------------------------------- 45
g. Mirga abbummaa argannaa saayinsii fi bu’aa waa uumuu,
h. Kompiyuutara dabalatee kiraa mashiina adda addaa, gamoowwanii fi mi’oota
biroo.
i. Tajaajila suphaa
j. Wayyaa hodhuu
k. Maxxansa
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l. Wabii inshuraansii
5. Qaamota Herreegoota Kaffalamu Irraa Gibira Hir’isanii Galii Gochuuf Dirqama Qaban
(With. Agent)
Bu’uura labsii gibira galii Bulchiinsa Mootummaa Naannoo Oromiyaa lakk. 74/95 keewwata
53 /1/ n dhaabbilee herreega kaffalamu irraa gibira hir’isanii hambisuun galii gochuu
dirqamni itti kenname kan akka:
i. Dhaabbilee mirgi qaama seerummaa kennameef,
ii. Waajjiraalee mootummaa,
iii. Dhaabbilee dhuunfaa bu’aaf hin dhaabbannee fi
iv. Dhaabbilee miti-mootummaa
Kaffaltoota gibiraa tajaajilawwanii fi mi’oota dhiheessaniif kaffaltii raawwatan kamiraayyuu
gibira bu’aa daldalaa hiri’sanii hambisuu qabu.
6. Qaamota Herreegoota Kaffalamu Irraa Gibirri Irraa Hir’ifamee Galii Hin Taane
Qaamotni armaan gaditti tarreeffaman kun tajaajilawwanii fi mi’oota dhiheessanii kaffaltii
raawwatamuuf kamiraayyuu gibirri bu’aa daldalaa irraa hir’ifamuu hin qabu. Isaanis:
i. Waajjiraalee mootummaa baajata mootummaatiin bulan
ii. Dhaabbilee dhuunfaa bu’aaf hin dhaabbannee fi
iii. Dhaabbilee miti-mootummaa
Haata’u malee, dhaabbileen misoomaa mootummaa bu’aaf dhaabbatanii fi dhaabbilee mirgi
qaama seerummaa kennameef (Waldaa aksiyoonaa (Sh.C), Waldaa Itti Gaafatamummaan Isaa
Murtaa’e (PLC), kkf) tajaajilawwanii fi mi’oota dhihaatuufis ta’ee tajaajilawwanii fi mi’oota
dhiheessaniif kaffaltii raawwatamuu kamiraayyuu gibirri hir’ifamu (withholding tax) ni ilaallata.
7. Hanga Parsantii Fi Yeroo Herreegoota Kaffalaman Irraa Gibirri Ittiin Hir’ifamee
(Withholding Tax) Hafu Galii Ta’u
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a. Akkaataa labsii 74/95 keewwata 53 /1/ tiin qaamota aangoo herreegoota kaffalaman
irraa gibira hir’isanii hambisuu kennameef; dhaabbile mirgi qaama seerummaa
kennameef, waajjiiraaleen mootummaa, dhaabbileen dhuunfa bu'aadhaaf hin-
dhaabbanee fi dhaabbilee miti-mootummaa bu’uuruma dambii Manni Maree Bulchiinsa
Mootummaa Naannoo Oromiyaa baase lakk. 37/96 keewwata 25 ibsameetiin tajaajila
ykn mi’a dhiheessaniif kaffaltii kaffalaa gibiraatiif raawwatan kamirraayyuu gibirri
hir’ifamee hafu herreega kaffaltii dimshaashaa irraa dhibbantaa lama (%2) herreeguun
ta'a.
b. Karaa seerota garaagaraatiin galii argamu irratti haala labsii gibira galiitiin yeroo
raawwatiinsaa sassaabbii isaanii garaagarummaa qaba. Innis, galiiwwan ykn
burqaawwan galii tokko tokko gibirri yeruma sana ykn ji’aan kan kaffalamu yoo ta’u
kanneen biroo immoo galii waggaa irraa kan herreegamanii dha. Kana keessaa
herreegoota kaffalaman irraa gibirii hir’ifamee hafu (withholding tax) isa tokko.
Akkaataa labsii gibira galii lakk. 74/95 keewwata 53 /3/ tiin gibirri herreega kaffalamu
irraa hir’ifame hambifame galii itti ta’u guyyaa kudhan (10) ture qorannoo JBAH bara
1999 gaggeeffameen seeruma labsii kana fooyyeessuuf bahe labsii lakk. 134/2000 tiin
gara guyyaa sodoma (30) tti akka ol guddatu ta’eera. Kanaafuu, qaamni gibira hir’isee
galii gochuu qabu, herreega ji’a keessatti kaffalamerraa waliigalaan hir’ifamee
hambifame dhuma ji’aa irraa eegalee bultii 30 keessatti Abbaa Taayitaa Galiitti qaamaan
dhiyaatee ykn qaama sadaffaa Abbaan Taayitichaa bakka buusetti ykn E-
faayiliingiidhaan unkaa dhimma kanaaf qophaa’e irratti guutuun galii gochuu qaba.
8. Qaama Gibira Herreegoota Kaffalamu Irraa Hir’isee (Withholding Tax) Hambisuuf Itti
Gaafatamummaa Fi Dirqama Itti Kenname
a. Bu’uuruma labsii gibiraa lakk. 74/95 keewwata 44 tiin herreega kaffalamu irraa gibirri
hir'ifamee kan hafu kaffalaan gibira kamiyyuu lakkoofsa eenyummaa kaffalaa gibiraa
isaa nama dirqama gibira hir'isuu qabuuf galmeessisuu qaba. Namni gibira hir'isee galii
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gochuuf dirqama qabu gibira Sassaabe Abbaa Taayitaa gibiraa dhimmi ilaalutti yeroo
galii godhu tarreeffama lakkoofsa eenyumma kaffaltoota gibiraa gibirichi irraa hir'ate,
akkasumas gabatee hanga gibira tokkoon tokkoo isaanii irraa hir'ate argisiisu waliin
dhiyeessuu qaba.
b. Gama biraatiin, akkaataa dambii gibira galii lakk. 37/96 keewwata 26 /1 /a & b// tiin
mi’ootaa fi tajaajiloota armaan olitti lakk. 6 jalatti tarreeffamaniif kaffalitti raawwaatu
irraa gibira hir’isee namni galii gochuu qabu dirqama armaan gadii qaba.
i. Nama gibirri irraa hir’ateef nagahee seeraa (gibira hir’ifamee hafuuf hayyamame)
lakkoofsa walitti fufinsa qabu ni kenna.
ii. Tokkoon tokkoo maqaa namoota kaffalamee fi teessoo hojii, lakkoofsa
eenyummaa kaaffalaa gibiraa (kan kennameef yoo ta’ee), dimshaasha kafaltii
nama ibsame kanaaf ji’a keessaatti raawwatame, hamma gibira hir’ifamee, unkaa
abbaa aangoo gibiraa irraa kennamuuf irratti ji’an guutuun ni dhiyeessa.
c. Haluuma labsii ibsame keewwata 91 /1 & 2/ tiin nama herreega kaffalamurraa gibira
hir’isee hambisuuf, kaffalaan gibiraa lakkoofsa eenyummeesaa kaffalaa gibira yoo
dhiyeessuu baate:
1. Qaamni gibira hir’isee hambisuuf dirqama qabu herreega kaffalamurraa
dhibbeentaa soddoma (%30) hir’isee galii ni taasisa.
2. Kan lakk. 1 irratti ibsameen dabalataan qr.5000 (qarshii kuma shan) ykn
herreega kaffaluun irra jiru lamaan keessaa isaa xiqqaa bifa adabbiitiin Abbaa
Taayitaa Gibiraaf akka kaffalu ni godhama.
d. Namni gibira hir’isee galii gochuuf dirqama qabu, tokkoon tokkoo bara gibiraatti
kaffaltiiwwan raawwatamanii fi gibira kaffaltiiwwan kanarraa hir’ifamee hafe kan
agarsiisan sanadoota herregaa qabachuu, Abbaan Taayitaa Gibiraa qorannaa akka irratti
taasisu dhiyeesuu fi sanadoota herregaa kanas bara dhuma gibiraa ilaallatu irraa eegalee
bara gibiraa waggaa shaniif tursiisuu dirqama kan qabu ta’u, akkasumas Abbaan
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Taayitaa Gibiraa haala orneela ofii qopheessuu fi yeroo inni murteessuu keessatti
qaamni gibira hir’isee galii gochuuf dirqama qabuu, koppii sanadoota kanaa akka
dhiyeessu gaafachuu kan danda’u ta’u keewwata 56 /1 /a fi b fi 2// jalatti kaa’eera.
9. Gibira Herreega Kaffalamu Irraa Hir’atee Hafe (Withholding Tax) Irratti Naaf Haata’u
Dursaa Qabu
Qaamni herreega kafalamu irraa gibira hir’isee qabuuf dirqamni labsii 74/95 keewwata 53 /2/’ n
itti kenname haala keewwata 82 /1/a// tiin Abbaa Taayitaa Gibiraa bakka bu’uun kan sassaabu
ta’u kaa’era. Kanaafuu, bu’uura keewwata 82 /1 /b fi c// tiin dhaabbanni gibira kana hir’isee
qabe idaa isarra jiruuf ykn dhimma isa gaafachisu kamiifiyyuu qabsiisuu ykn yoo kasaare ykn
herregni isaa kan qulqullaa’aa jiru yoo ta’e gibirri hir’atee qabame qaama herreega
qulqullaa’uu, sababa idaan kan darbu ykn qabeenyaa dhaabbata kasaare ta’ee hin lakkaa’amu.
Kana waan ta’eef Abbaan Taayitaa Gibiraa herreega kana irratti qabeenyaan dhaabbata kanaa
osoo hin hiramiin dura mirga naaf haata’uu irratti dursa ni qabaata. Haata’u malee, akkaatuma
labsii kana keewwata 82 / 2 /a fi b// tiin namni dirqama gibira hir’isuudhaan galii gochuu qabu,
kaffatii raawwatu irraa dursee kan hir’isu ta’uu fi ajaja mana murtiin ykn seera biraa kaminiyyuu
herreega kaffalamu irraa gibiraa hir’isuu qabu biraa irraa dursa qabaata.
10. Gibira Hir’ifame Hafe (Withholding Tax) Caalmaan Kaffalame Bakka Buusuu Ykn
Deebisuu
Haala gibirii hiri’ifamee hafe kaffaltii gibira isa xumuraa ittiin ta’e malee, kafaltiin gibiraa gibirri
hir’ifamee hafe kaffaltii gibiraa isa xumuraa ittiin ta’e malee, kafaltiin gibiraa hir’ifamee hafi
godhame (akkaataa labsii 74/95 keewwata''53'' ykn keewwata ''54'' tiin gibira yeroo yeroon
kaffalame ykn akkaataa keewwata ''52'' tiin gibira mi’oota biyya alaatii galan irratti kaffalame)
kaffalaa gibiraa, bara gibiraa sana keessaatti gibira kaffaluu qabu yeroo shallagamu kan
herregamu ta’u keewwata 57 /1/ jalatti ibsameera. Kanaanis herreegoota kaffalaman irraa
gibirri hir’iffame gibira waggaa sanatti kaffalamuu qabuu gadi ta'e yoo argame, kaffalaan gibiraa
yeroo galii ofii beeksisu gibira garaagarummaan irraa barbaadamu galii taasisuu qaba. Haata’u
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malee, Herreegoota kaffalaman irraa gibirri hir’ifame gibira waggaatti kaffalamuu qabu ol ta'ee
yoo argame Abbaan Taayitaa Gibiraa, gibira caalmaadhaan kaffalame kaffalaa gibiraatiif gibira
biroon bakka buusuu ykn deebisuu akka qabu labsii gibiraa 74/95 keewwata 76 jalatti
ibsameera. Kunis kan raawwatamu:
1. Abbaan Taayitaa Gibiraa gibirri herreega kafalamu irraa hir'atee qabame, gibira kaffalaa
gibiraatiin kaffalamuu qabu ol ta'uu kan mirkaneeffate yoo ta'e;
a. Gibirri hanga kafalamuu qabuu ol kaffalame kaffalaa gibiraa irraa kan
barbaadamu ykn akka labsii kanaan gibiroota biroo kaffalamuu qabaniif, ykn
gibira herreega kaffalamu irraa hir'atee hafuuf, ykn akkaataa labsii lakk. 74/95’n
ykn akka seerota gibiraa fi qaraxaa birootti hanga mallaqaa kaffalaa gibiraa irraa
barbaadamuuf akka bakka buufamu gochuu;
b. Yeroo sirrummaan herreegaa mirkanaa'e irraa eegalee guyyoota 90 (sagaltama)
keessatti hafteen herreegaa kafalaa gibiraaf deebi'uu qaba.
2. Kanaa olitti lakk. 1(b) tiin yeroo ibsame keessatti kafalaan gibiraa herreega deebi'uuf
yoo hin arganne kurmaana waggaa dabre irratti taarifa ol-aanaa dhala liqii Baankota
Daldalaan hojiirra oole irratti %25 (dhibbentaan digdamii shan) dabalamee dhalli ni
kafalamaaf.
3. Kanaa olitti lakk. 2 jalatti ibsameen osoo hin daangeeffamin kaffalaan gibiraa caalmaan
gibirri kaffale akka deebi'uuf bu'uura labsichaatiin gaafachuu ni danda'a. Gaaffiin gibirri
caalmaan kaffalame akka deebi'uuf dhiyaatu kanneen kanaa gaditti ibsaman keessaa
kan turee raawwatee eegalee waggaa sadii keessatti Abbaa Taayitaa Gibiraaf
barreeffamaan dhiyaachuu qaba.
a. Gibira gaafiin naaf haa deebi'u irratti dhiyaate waliin wal-qabatee Abaan Taayita
Gibiraa beeksisa murtii gibiraa kaffalaa gibiraaf kenna.
b. Guyyaa gibirri ykn dhallisaa kafalame.
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4. Abbaan Taayitaa Gibiraa akkaataa lakk. 3 tiin gaaffii naaf haa deebi'uu dhiyaateef irratti
guyyaa murtii kennee eegalee guyyoota 45 keessatti beeksisa murtii kenname kaffalaa
gibiraa gaaffii naaf haa deebi'uu dhiyeesseef barreeffamaan akka gahu gochuu qaba.
5. Kaffalaan gibiraa akkaataa lakk. 4 tiin murtii kennameef irratti mormii qabu murtii
kennameef akka beeksisa murtii gibiraatti lakaa'udhan bu'uura seera ol-iyyannootiin
mirga ol-iyyannoo gaafachuu ni qaba.
11. Adabbii Herreega Kaffalamurraa Gibira Hir’isee (Withholding Tax) Galii Gochuu
Dhaburratti Buufamu
Gibirri kamiyyuu (gibira herreega kaffalamu irra hir’ifamee qabame ykn taaksii sassaabame
dabalata) yeroo murtaa'e kana keessatti Abbaa Taayitaa Gibiraaf galii ta'uu qaba. Qaamni
herreega kaffalamurraa gibira hir’isee galii gochuuf dirqama qabu yeroo seeraan murtaa'e
keessatti gibira hir’isee hambise beeksisee kaffaluu dhabuun dirqama dhalaa fi galiin kun yeroo
tursiifameef adaba kaffaluu kan qabu ta’u labsii gibira galii lakk. 74/95 keewwata 75 /2/, 86 /a –
c/, 88 /a – b/ fi 90 /1, 3 & 4/ irratti ibsameera. Haaluma kanaan:
1. Haaluma keewwata 75 /2/ tiin Namni herreega kaffalamurraa gibira hir’isee galii
gochuuf dirqama qabu yeroodhaan kaffaluu yoo baate; yeroo gibira kafaluu qabu
irraa eegalee hanga gaafa kafalametti gibira hin-kaffalamne irratti kurmaana waggaa
dabre irratti taarifa ol-aanaa dhala liqii Baankota Daldalaan hojiirra oole irratti %25
(dhibbentaan digdamii shan) itti ida'amee dhala kan kaffalu ta'a. Dhalli kun kan
sassaabamu bifa gibirri dhalli irratti kaffalamu sassaabamuun ta'a.
2. Haaluma keewwata 86 tiin Namni herreega kaffalamurraa gibira hir’isee galii
gochuuf dirqama qabu yeroo seeraan murtaa'e keessatti galiisaa kan hin beeksisne
yoo ta'e adaba beeksisuu dhisuu kanatti aanu ni kafala.
a) Kaffalaan gibiraa galii isaa osoo hin beeksisin guyyoota 30 jalqaba tureef ykn
gar-tokkee yeroo kanaa kan ta'eef Qr. 1000.00
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b) Kaffalaan gibiraa galii isaa osoo hin beeksisiin yeroo dabalataa guyyoota 30
tureef ykn gar-tokkee kanaa kan ta'eef Qr. 2000.00
c) Kanaa olitti Kaffalaan gibiraa galii isaa osoo hin beeksisiin tokkoo tokkoo
guyyoota 30 tureef Qr. 1500.00
3. Haaluma keewwata 88 tiin Namni herreega kaffalamurraa gibira hir’isee galii
gochuuf dirqama qabu yeroo seeraan murtaa'e keessatti kan hin kaffalle yoo ta'e
adabbii tursiisuu kanatti aanu ni buufama.
a) Guyyaa gibirichi kaffalamuu qabu irraa guyyaa tokkoof kan ture yoo ta'e
hanga gibira hin kaffalamne %5 (dhibbantaa shan),
b) Kanaan booda jalqaba guyyaa tokkoon tokkoo ji'a jiru tureef gibira osoo hin
kaffalamiin hafe % 2 (dhibbantaa lama)
4. Namni herreega kaffalamurraa gibira hir’isee galii gochuuf dirqama qabu osoo kana
hin raawwatiin yoo hafe akka labsii kana keewwata 90 /1/ tiin hanga gibira hir’isee
galii hin taasisiin sana Abbaa Taayitaa Gibiraaf galii godhuuf dirqama qaba. Haata’u
malee, herreega haala kanaan kaffale, kaffalaa gibiraa irraa deebisee argachuuf
mirga ni qabaata.
5. Bu’uura labsii jiru kana keewwata 90 /3/ tumameen, namni herreega kaffalamurraa
gibira hir’isee galii hin taasisiin, kan armaan olitti ibsamerratti dabalataan tokkoon
tokkoo gibira osoo hir’isee galii hin-taasisiin kaffaltii raawwateef adabbii qr.1000
(kuma tokkoo) ni kaffala.
6. Kana malees, akkaataa keewwata 90 /4/ tiin namootni kanaan gadii, adabbii kanaan
ol tumamerratti dabalataan, adabbii asiin gaditti murtaa'e akka kaffalan ni
taasifama.
a) Haaluma lakkoofsa 4 irratti ibsameen, hojii gaggeessaan herreega kaffalamurraa
gibirri hir’ifamee galii taasifamuu dhabuu beeku ykn kan beekuu qabu;
b) Akkuma lakkoofsa 5 irratti ibsameen, herreega kaffalamurraa gibirri hir’ifamee
galii taasifamuu dhabuu kan beeku ykn beekuun kan irra turee fi sirna herreega
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kaffalamurraa gibira hir’ifamee galii taasifamu hordofuu fi to’achuuf itti
gaafatamummaa kan qabu ta’ee, karaa sirrii ta’een hordoffii fi to’annoo
raawwachuu dhabuun gibirichi hir’ifamee galii taasifamuu dhabuuf sababa kan
ta’e itti gaafatamaan herreegaa ykn itti-gaafatamaan biroo kamiyyuu adabbii qr.
1000 (kuma tokkoo) ni kaffalu.
7. Haata’u malee, namni herreega kaffalamurraa gibira hir’isee hambisuuf itti
gaafatamummaa qabu, akka labsii kanaan itti gaafatamummaa kaffalaan gibiraa
kamiyyuu qabu kan qabu ta’u labsuma kana keewwata 90 /2/ jalatti kaa’ameera.
Waan kana ta’eef, hanga gibiraa galii akka godhuuf gaafatame mormuu ykn kanaan
dura taaksii kaffale akka isaaf deebi’u gaafachuuf mirga qaba.
12. Galmeessa Gibira Herreegoota Kaffalaman Irraa Hir’ifamanii Hafanii (Withholding Tax)
Namni gibira hir’isee galii gochuu qabu, herreega ji’a keessatti kaffalamerraa waliigalaan
hir’ifamee hambifamuu qabu, dhuma ji’aarraa kaasee bultii 30 keessatti Abbaa Taayitaa Galiitti
galii gochuu akka qabu labsii gibira galii 74/95 keewwata 53 /3/ (akka fooya’etti) jalatti
tumameera. Kanaafuu, qaamni herreega kaffalamu irraa gibira hir’isanii galii gochuuf dirqama
qaban kamiyyuu kaffaltii raawwatan irraa gibira hir’isanii hambisan yeroo kaffaluuf dhufan
Abbaan Aangoo Gibiraa bu’uura seera jirun sirritti guutamu isaa mirkaneessuun galii irraa
fuudhuu qaba. Abbaa Taayitaanis ta’e Waajjiraaleen Galiiwwanii sadarkaan jiran galii kana yoo
sassaaban galii isaanii hin ta’in/kan naannoo biroo gulantaa galii yerootiin galmeessee irraa
fuudhuu qaba. Haauma kanaan:
Gibirri muramee hafe kan kaffalaa gibiraa naannoo keenyaa yoo ta’e; kaffaltiin
raawwatamu Maallaqaan ykn cheekii ykn CPO’n yoo dhiyaatu beeksisni sirriin
guutamuu fi haaluma guutameen kaffaltiin dhiyaachuu isaa ilaaluun sistamaan ykn
maanuwaaliin nagahee qopheessee ni kenna. Herregichas haala armaan gadii
kanaan galmeessuun ta’a:
Sanduuqa /4101/ --------------- Deebitii
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Herreega kaffalamu (with. tax) /1103/ --------- kireditii
Gibirri muramee hafe kan kaffalaa gibiraa naannoo biroo yoo ta’e; kaffaltiin
raawwatamu Maallaqaan ykn cheekii ykn CPOn yoo dhiyaatu beeksisni sirriin
guutamuu fi haaluma guutameen kaffaltiin dhiyaachuu isaa ilaaluun sistamaan ykn
maanuwaaliin nagahee qopheessee ni kenna. Herregichas gulantaa yeroo irratti
haala armaan gadii kanaan galmeessuun ta’a.
Sanduuqa /4101/ -------------------- Deebitii
Herreega kaffalamu (withholding tax):
Kan Federaalaa ------------------------- 5026/001
Kan naannoo Tigraay ------------------- 5026/01
Kan naannoo Affaar --------------------- 5026/02
Kan naannoo Amaaraa ------------------ 5026/03
Kan naannoo Hararii --------------------- 5026/05
Kan naannoo Soomaalee ---------------- 5026/06
Kan naannoo Beenishaangul ------------ 5026/07
Kan naannoo Ummattoota Kibbaa ------5026/08
Kan naannoo Gaambeellaa -------------- 5026/12
Kan Bul.Magaalaa Dirree Dawaa -------5026/13
Kan Bul. Magaalaa Finfinnee ------------5026/14 kireditii irratti galmaa’a.
Kaffalaa gibiraa naannoo kamii akka ta’es hayyama daldalaa dhiyeeffatu irraa kan argamu ta’a.
13. Dabarsa Herreegoota Kaffalaman Irraa Hir’ifamanii Hafanii
Abbaan Taayitaa Galii, aangoon isaa galii kana murteessuu, sassaabuu fi bulchuu dha. Kanaafuu,
gibiricha sassaabe mootummaan hojiilee misoomaa garaagaraatiif waan barbaaduu fi gibirri
kaffalaa gibiraa irraa hir’ifame kun akkaataa seerri dirqisiisuutiin galii waggaa dhuma bara
baajata beeksisee dhiyeessu irraa waan herreegamuuf abbaa aangoo galiin kan isaa ta’eef
yeroon dabarsuuf haaluma seera jiruutiin yeroon gara tireezyarii mootummaatti dabarsuu
qaba. Galiin sassaabamu kun kan dhangala’us:
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Kan naannoo keenyaa yoo ta’e
Galii darbu /4009/ --------------------------------------Deebitii
Baankii/4101/4103/4105/// ------------------------- kireditii galmeessuunii fi
Kan naannolee biroo yoo ta’e immoo
Herreega yeroo /5026/xxx// ------------------------- Deebitii
Galii darbu /4009/ -------------------------------------- kireditii galmeessuun ta’a.
Galii sassaabame kana abbaa aangoo galii kan isaa ta’eef dabarsuuf aangoo kan qabu Biiroo
Maallaqaa fi Misooma Diinagdee Oromiyaa yoo ta’u, baajatni galiin sassaabame kun ittiin
darbu waan hin jirreef haaluma seera jiruutiin baasii galii kun ittiin darbus abbaan galii (abbaan
aangoo galiin kan isaa ta’e) akka uwwisu taasifama.
14. Aangoo Fi Hojii Abbaa Taayitaa Gibiraa
Abbaan Taayitaa Gibiraa bu’uura keewwata 38 /1 fi 2 /a – c// tiin aangoo fi gahee hojii armaan
gadiitti tarreeffaman ni qabaata.
1. Labsii kanaa fi dambiiwwan bu'uura labsii kanaatiin bahan hojii irra oolchuu fi
raawwachiisuu.
2. Seera biraa kamiyyuu keessatti tumaaleen faallaa ta'an yoo jiraataniyyuu Abbaan
Taayitaa Gibiraa yeroo kamiyyuu ibsawwan, Billeettowwan, fi galmeewwan herregaa
kaffaltoota gibiraatiin dhiyaatan kamiyyuu mirkaneessuudhaaf:
a) To’attoota aangoon seeraan kennameef gara bakka hojii daldalaa ykn ogummaa
kaffalaa gibiraatti erguudhaan Billeettoowwan galii fi baasii agarsiisan,
meeshaawwan daldalaaf kuufaman, meeshaawwan biroo ykn, galmeewwan
herregaa fi billeettoowwan waliin ilaaluu fi qorachuuf,
b) kaffalaa gibiraa ykn galmeewwan herregaa fi billeettoowwan ykn odeeffannoo
argachuu kan danda'u ykn hojjataa kaffalaa gibiraa isaanuma kanaa eeguuf itti-
gaafatamumman kennameef kamiyyuu yeroo hojii mijaa’aa waajjira Abbaa Taayitaa
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Gibiraatti argamee gaaffiiwwan dhimmicha ilaallatan dhiyaataniif deebii akka
kennuu fi billeettoowwan jedhamanis akka dhiyeessu gochuuf,
c) Bulchiinsa magaalaa dhaabbata, jaarmiyaa Faayinaansii ykn waajjira mootummaa
federaalaa ykn naannoo dabalate namni kamiyyuu, waa’ee sochii hojii ykn
qunnamtiiwwan liqeeffachuu fi liqeessuu, akkasumas odeeffannoo kaffalaa gibiraa
ilaalchisee waan beeku akka ibsu gochu ni danda’a.
15. Unkaa Herreegoota Kaffalaman Irraa Gibirri Hi’ate Galii Itti Ta’u (Withholding Tax)
Qaamni kaffaltii raawwaturraa gibira hir’isee hambisuuf dirqama qabu tokkoon tokkoo maqaa
namoota kaffalamee fi teessoo hojii, lakkoofsa eenyummaa kaaffalaa gibiraa, dimshaasha
kafaltii nama ibsame kanaaf ji’a keessaatti raawwatame, hamma gibira hir’ifamee, guyyaa fi
lakkoofsa nagahee ittiin hir’ise unkaa abbaa aangoo gibiraa irraa kennamuuf irratti ji’an
guutuun dhiyeessuu akka qabu seerri ni dirqisiisa. Kunis kan nu gargaaru:
1. Gibirri hir’ifamee hafe kan naannoo kamii akka ta’ee fi akkaataa seeraatiin galii waggaa
kaffalaan gibiraa dhiyeessu irraa waan hir’ifamuuf hanga maallaqaa fi ragaa isaa abbaa
aangoon galiin kan isaa ta’eef dabarsuuf,
2. Ragaa gurgurtaa kaffalaa gibiraa bifa ammayyaa’aa ta’een SIGTAS (Standard Integrated
Government Tax Administration System)’n salphumatti qindeessuu fi yeroon itti
fayyadamtootaaf dabarsuu,
3. Qaamoleen dirqamni gibiricha hir’isuu seeraan itti kenname gibiraa seeraan hir’isaa
jiraachuu fi kan hir’isanis yeroo isaa eeganii galii gochaa jiraachuu isaanii hordofuuf
gargaara.
Kanaafuu, unkaan hojii kanaaf qophaa’ee hojiirra jiru dhumaa barrullee kan irratti ta’e jira .
Aangoo fi hojii Abbaa Taayitaa gibiraa
Labsiilee kanaa fi dambiiwwan bu'uura labsii kanaatiin bahan hojii irraa oolchuun fi
raawwachiisuun angoo Abbaa Taayitaa gibira ta'aa.
Seeraa biraa kamiyyuu keessatti tumatootni faallaa ta'aan yoo jiraataniyyuu Abbaan
Taayitaa gibiraa yeroo kamiyyuu Ibsawwan, Billeettowwan, fi galmeewwan herregaa
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kaffaltoota gibiraatiin dhiyaatan kamiyyuu mirkaneessuudhaaf.
To'attoota aangoon seeraan kennameef gara bakka hojii daldalaa ykn ogummaa
kaffalaa gibiraatti erguudhaan Billeettoowwan galii fi baasii agarsiisan, meeshawwan
daldalaaf kuufaman, meeshaawwan biroo ykn, galmeewwan herreega fi
billeettoowwan waliin ilaalu fi qorachuuf,
kaffalaa gibiraa ykn galmeewwan herreegaa fi billeettoowwan ykn odeeffannoo
argachu kan danda'u ykn hojjetaa kafflaa gibira isaanuma kanaa eeguuf
ittigaafatamumman kennameef kamiyyuu yeroo hojii mija'aa Abbaa Taayitaa
Gibiraati waajjira isaatti argamee gaaffiiwwan dhimmicha ilaalatan dhiyaataniitiif
deebii akka kennu fi billeettoowwan jedhamanis akka dhiyeessu gochuuf,
Bulchinsia magaalaa dhaabbata, jaarmiyaa Faayinaansii ykn waajjira mootummaa
federaalaa ykn naannoo dabalate namni kamiyyuu, waa'ee sochii hojii ykn
qunnamtiiwwan liqeeffachuu fi liqeessuu akkasumas odeeffannoo kaffalaa gibiraa
ilaalchisee waan beeku akka ibsu gochu ni dandaa'a,
Odeeffannoo gibiraa icciitiin Eeguu.
Abbaan Taayitaa gibira bakka bu'aan abbaa taayitaa gibiraa kan ta'aani hojjatan ykn
bakka bu'aa kan turan ykn qaxaramtoota yookaan qaxaramtoota kan turan, akka
seera daldala Itoophiyaatiin Gaazeexaa daldalaa irratti maxxanfamee akka bahu bifa
oddeeffannoo ajajameen alatti haala quunnamtii hojii isaaniitiin oddeeffannoo
kaffalaa gibiraa ilaalu biroolee eenyuutu osoo dabarsanii hin kenniin icciitiin eeguu
qabuu. Kan armaan olitti tumame yoo jiraatellee odeeffannoo akkanaa kana
qaamoota armaan gadiitiif ibsuun ni danda'ama.
Itti gaafatamumma isaanii bahuuf barbaachisaa hanga ta'eetti qaxaramtoota Abbaa
Taayitaa gibira sassaabu,
Nama Seera gibiraa darbuun yakka raawwate murtiif dhiyeessuuf qaama seera
raawwachiiftuuf,
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Mana Murtii idaa gibiraa, adaba ykn dhala ykn dhimmoota yakkaa biroo kamiiyyuu
ilaalaa jiruuf,
Bu'uura waligaltee adduunyaa Itoophiyaan mallatteessiteen Abbaan Aangoo gibira
biyya alaa yoo gaafatee,
Namoonni odeeffannoon gibira harka seene, sababa odeeffannoon akka kennamuuf
taasise hanga muraasan raawwachuuf yoo ta'ee malee, odeffanoon akkanaa kana
icciitiin eeguuf dirqamu qabuu. kutaa kanaa keessatti odeeffanoon icciitummaan isaa
akka eegamu godhamee namooni biroo isaan gahee namoota biraa kamiiffuu
odeeffannoo kanniin dabarfamanii akka kennaman godhuu hin qabaatan.
Sanadoota odeeffannoo kana qaban wayyituma sana Abbaa Tayitaa gibiraaf deebisuu
qabu.
Odeeffannowwan kaffalaa gibira tokko ilaalan namoota biroo kanaa alaa ta'aniif akka
kennamu gochuun kan danda'amu waliigalteen kaffalaa gibiraa barruun yoo argame
qofa ta'a.
Dambii Naamusaa Hojjattoonni Abba Taayitaa Gibira Ittin Qajeelfaman
Tokkoon tokkoo hojjataan Abbaa Tayitaa Gibiraa:
Amanamaa fi qajeelloo; kaffalaa gibira ulfinaa fi kabajaan kan simatu.
Seeroota, dambootaa fi qajeelfamoota bu'uura ijoo dubbii dhimmi itti qajeelfamuu
hojjira oolchuf firoota ykn michoota isaatiif ilaalcha addaa ykn Loogii kan gochuu dhiisuu.
Idaa gibiraa mataa isaa fi haadha mana isaa ilaalchisee murtii bu'aa hordofsiisuu danda'u
irratti hirmaachuu dhiisuu.
Firoomni maatii beekamu ykn bu'aa hojii daldalaa qaxaramaa isaatiin murtii kennuratti
dhiibbaa kan geessisu yoo ta'ee, qunnamtii ta'uu firummaa ykn bu'aa akka kanaa ifa-
gochuu qabaata.
Odeeffannoo gibiraa taaksii ykn qaraxa kamiyyuu icciitiin eeguu.
Matta'aa kamiyyuu gaafachuu dhiisuu, fudhachuu dhiisuu ykn hojii gibira murteessuu ykn
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sassaabuu kamiyyuu wajjiin kan walitti bu'u gochawwan biraa barbaachisaa hin taane
raawwachuu dhiisuu.
Hojjataan abbaa aangoo gibira kamiyyuu, ogeessa herrega gibira ykn gorsaa ta'ee tajaajilu
ykn beeksisa gibiraa qopheessuf ykn gibira irratti gorsa kennuuf nama biraaf qaxaramee
hojjachu hin qabaatu.
13. Deeggarsa Waajjiroota Biroo
Labsiilee kana hojii irraa oolchuuf oggantoonii fi bakka bu'oonni mootummaa
federaalaa fi naannoolee dabalataanis dhaabbileen, bulchoonni gandaa, waldoonni
hundinuu Abbaa Taayitaa gibiriif deegarsa kennu dirqama qabu.
Beellama ol'iyyannoo irra yoo jiraate malee, ykn Abbaa Taayitaa gibiraan yeroon
kaffaltii gibira dheeratee kaffalaa gibiraaf yoo kenname malee, kaffalaan gibiraa,
gibira irraa barbaadamu yeroon kaffaluu isaatiif ykn kaffalaa gibira haaraa ilaalchisee
kan galmaa'ee ta'uu isaatiif Abbaa Taayitaa gibiraa irraa waraqaa ragaa yoo dhiyeesse
malee Qaamnii hayyama kennuu kamiyyuu, manni qopheessa; Waajjirri Federaalaa
ykn naannoo hayyamaa haaraa kennuu ykn haaromsuu hin danda'u.
Abbaan Taayitaa gibira, kaffalaan gibira dirqama qabu raawwachuu isaatiif waraqaa
ragaa yoo hinkenniine ta'e kanaaf sababaa qabu tarreessuun barreeffamaan
gaafataaf ni kenna.
Waraqaa ragaa hin kennu jechuun ykn hayyamni hojii daldalaa haqamuu isaatiin,
sababoota Abbaan taayitaa gibiraatiin kennamerratti komii kan qabu, kaffalaan
gibiraa kamiyyuu komii isaa koree qulqulleessituuf dhiyeessuu ni danda'a.
14. LAKKOOFSA EENYUMMEESSAA KAFFALAA GIBIRAA
Namnii /Dhaabatni daldaala gibiraa fi taaksiin itti kafalamu ykn hojii galii argamsiisu
kammiiyuu irratti bobba’ef abbaa Taayiitaa galiitiin waraqaa ragaa lakkoofsa adda
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ta’e qabu kennamu dha. kaffalaan Gibiraa kamiyyuu Lakkoofsa eenyummaa kaffalaa
gibiraa argachuuf kaffaltii hin gaafatamu.
Faayidaa Isaa:-
Gibiraa fi taaksii mootummaaf barbachisaa ta’ee sassaabuuf kaffaltootaa gibiraa
dirqama qaban baay’ina isaanii fi amala hojii isaanii adda baasanii beekuuf
Kafaltootni gibiraa karaa seera qabeessa ta’een dirqama isaanii ba’uu hordofuuf
Namoota/dhabbata saaphana gibiraa fi taaksii keessa hin galle hordoofuun gara
saaphana gibiraa fi taksiitti galchuuf fi k.k.f.
Teeknooloojii ammayyaan waan hojjetamuuf ragaa gibiraa murteessuu fi sassaabuuf
barbachisuu haala salphaan argachuuf
Kaffalaa gibiraa hojiirra jiruu fi hojii dhabee addan baasanii beekuuf
Ashaara Qubaa
Ashaara qubaa jechuun lakkoofsa eenyummaa kaffalaa gibiraaf kennuuf meeshaa kafaltoota
gibiraa adda baasuuf nama gargaaruu fi elektirooniksiin galmaa’ee kan qabamu ashaara qubaa
kaffala gibiraati .
Warreen Lakkoofsaa eenyumma kafalaa gibiraa qabachuuf/baafachuuf dirqama qaban
Daldalaa dhuunfaa
Hojjettoota qaxaraman
Galii Ogummaa gibirii itti kaffalamuu nama hojjatuu
Dhaabilee mootummaa fi mit-mootummaa
Kubbaaniyoota, waldaalee aksiiyoonna, waldaalee shirkootaa, waldaalee waliin hojjetaan
(joint venture) akkasumas dhaabbata/waldaa daldala irratti bobba’an kamiyyuu
Barattoota yuniversiiti mootummaa keessatti faayyadamtootaa “cost sharing”
ta’anLakkoofsaa eenyummaa kaffalaa gibiraa (TIN) argaachuuf ragaalee
dhiyaachuu/guutamuu qaban:-
Hojii daldala nama dhunfaan gaggeefamu, qaxarama fi hojii Ogummaa nama hojjeetuuf
kanneen armaan gadii dhiyaachuu qabu
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Waraqaa eenyumma gandaa
Suura lama
Iyyataan daldala maati isaa kan dhaalee yoo ta’e ragaa mana murti irraa kenname
dhiyeeffachuu qabu.
Hayyama daldalaa yoo qabaate koppii hayyama daldalaa
kubbaaniiyootaa, waldaalee aksiiyoonaa, waldaalee shariikootaa, waldalee waliin hojjetaan
(joint venture) akkasumas waldaalee daldalaa kam irrattiyyuu bobba’aan yoo ta’an
barreefama hundeeffama fi ittin bulmaata waldichaa ibsuu
suuraa gaggeessaa (Oogganna) waldichaa kan ji’a ja’a as ka’ee
Iyyaataan (kan gafatee) bakka bu’aa yoo ta’ee ragaa bakka bu’umsaa seera
qabeesaaa ta’e
Kan waldaan gurma’an keessa yoo lammiin biyyaa alaa jiraate pass portii oriijiinalii
fi fotoo koppii isaa fi ragaa biiroo/wajjiraa investimentii irraa kennamee
dhiyeffachuu qaba.
Dhaabbiilee misooma mootummaa
Waraqaa ragaa galmeeffama daldalaa
Danbii dhaabbatichi ittin hundeeffame
Xalayaa ramaddii gaggeessaa (Oogganna) dhabbatichaa ibsuu fi Waraqaa
eenyummaa gandaa gaggeessichaa, suuraa isaa kan ji’a ja’a as ka’e fi dhunfaa isaatti
kan baafate lakkofsa eenyummaa kaffalaa gibiraa
footoo koppii hayyama daldalaa
Manneen Hojii Baajata Mootummaan bulan
Labsii ykn danbii hundeeffama isaa
Xalayaa bakka bu’insa nama dhabbatichaa/mana hojiichaa bakka bu’e fi lakkoofsa
eenyummaa kaffalaa gibiraa isaa
Dhaabbiilee mit-mootummaa
Galmeeffama waraqaa ragaa ministeera haqaa irraa
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Xalayaa ramaddii gaggeessaa (Oogganna) dhaabbatichaa ibsuu fi dhuunfaa isaatti
kan baafate lakkoofsa eenyummaa kaffalaa gibiraa
Lakkoofsa eenyummaa kaffalaa gibiraa argaachuuf dirqama fi hal-dureewaan guutamuu
qaban. Namni kamiyuu:-
Foormii abbaa taayitichaan qophaa’ee guutuu fi ashaaraa qubaa kennuu
Hayyama daldalaa baafachuuf dursa lakkoofsa eenyummaa kaffalaa gibiraa
baafachuu
Namni/dhaabbatni gosa daldalaa garaagaraa ykn damelee daldalaa baay’ee yoo
qabatelee lakkoofsa eenyumma kafalaa gibiraa tokkoo qofa bafachuuf dirqama
qaba.
Bakka TIN itti galma’an
Namni kamiyuu bakka jireenyaa ykn bakka daldalli isaa jirutti gara Abbaa
Taayitaa/wajjira/ galii sassaabuu deemuun lakkoofsa eenyummaa kafalaa gibiraa
argachuu danda’a
Namni/dhaabbatni dameelee daldalaa adda addaa qabani lakkoofsa eenyummaa
kaffalaa gibiraaf galmaa’uu kan qaban bakka manni hojii ol-aanaa isaanii jirutti ta’a
Kaffalaan gibiraa gosa daldalaa tokko ykn garagaraa irratti bobba’ee Godinaalee ykn
naannolee ykn bulchiinsa Magaalaa adda addaa keessatti hojii daldalaa kan
gaggeessuu yoo ta’e teessoo isaanii hunda galmeessisuu qaba.
Lakkoofsi eenyummaa kafalaa gibiraa bakka tokkotti kenname biyyattii keessatti
bakka hundaatti tajaajila.
Foyya’insaa fi jijjirama galmee taasifamee beeksiisuu
Namni lakkoofsa eenyumma kaffalaa gibiraa fudhatee kamiyyuu ragaa odeeffannoo
yeroo galmee kennee yoo jijjiree jechuun Teessoo,hundeeffama gosa hojii daldala
Ykn damee daldala haaraa yoo bane, jijjiirraa Oogganaa fi kapiitalaa akkasumas wal
jijjirraa abba aksiiyoonootaa fi k.k f yoo kan taasisu ta’e guyyaa jijjirraan taasifame
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kaasee guyyoota 30 keessatti waajjira Galiiwwanii duraan galmaa’etti beeksisuu
qaba.
Jijjirraan taasifame yoo ragaa odeeffannoo lakkoofsa eeyummaa kaffalaa gibiraa
duraan kennamee kan jijjiiru ta’e lakkofsa eenyuummaa kaffalaa gibiraa duraanii
deebisuun bakka isaa haraan piriintii gochuun kennamafi.
Waraqaa Ragaa lakkoofsa eenyuummaa kafalaa gibiraa bakka buusuuf
Lakkofsi eenyummaa kafalaa gibiraa sababa garaagaraan yoo bade kafalaan gibiraa
sun badusaa poolisiif beeksisuu isaa yoo ragaa dhiyeefatee
Kafalan gibiraa waraqaan ragaa lakkoofsaa eenyummaa kaffala gibiraa isaa yoo
sababa adda addaan hojiin ala (yaraatee) ta’uu beeksisee isaa yaratee deebisuun
haaran pirintii ta’ee keenamafii.
Waraqaan ragaa lakkofsaa eenyuummaa kafalaa gibiraa haala inni itti deebi’uu danda’u
Sababa armaan gaditin waraqaan ragaa lakkofsaa eenyuummaa kafalaa gibiraa abbaa
Taayitaaf deebi’uu danda’a
Kaffalaan gibiraa sababa garagaraan hojii daldala galii argamsiisu ykn hojii galii
argamsiisuu kamiyyuu dhaabuu isaa yoo beeksise .kunis abbaan Taayitaa idaan ykn
gibiraa fi taaksiin irraa barbadamuu akka hin jiree yoo mirkaneesee qofa.
Kafalaan gibiraa sababa garaagaraan hojii daldala yeroo murta’eef dhaabuu isaa yoo
beeksise waraqaan ragaa lakkofsaa eenyumma kafalaa gibiraa bifa addaraan hanga
hojii eegalutti harkaa abba taayitaa tura.
Kafalaan gibiraa du’aan ykn sababa balaa garaagaraan hojii daldalaa yoo dhaabee.
Kafalaan gibiraa du’ee garuu hojiin daldalaa isaa kan hin dhaabbanee yoo ta’e kan
hojii kana dhaalee hanga dhaluun isaa mirkana’ee maqaa naanneefatutti ji’a 12 ‘f
qofa deebisuu dhisuu danda’aa.
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15.NAGAHEE
I. Hiika jechootaa
1. “Nagahee Gurgurtaa” jechuun gurgurtaa harkaa harkatti ykn Duubeedhaan
gurgurtaa meeshaa ykn tajaajilaatiif nagahee ragaaf kennamuudha
2. “Nagahee sassaabbii Galii” jechuun nagahee galii gurgurtaa irraa argame ta’us ta’uu
baatus maallaqa dheedhiidhaan ykn cheekiin kan kafalamu kamiyyuu galii ta’uu
isaatiif nagahee kennamuudha.
II. Gosoota Nagahee fi hiika isaani
1. Nagahee taaksii dabalata qabeenyaa harkaa harkatti kennamu fi dubee (VAT cash
sales invoice & VAT credit sale invoice )
gosti nagahee taaksii dabalataa qabeenyaa harkaa harkatti kennamu yeroo
gurgurtaan ykn tajaajilli rawwatamu battalumatti kennamu dha.
Nagaheen taaksii dabalataa qabeenya dubee immoo gurgurtaa ykn tajaajila
battalumatti rawwateef qarshiin garu gara fulduraatti kan sassaabamu jechuu
dha.
2. Nagahee tarn ovar taaksii (TOT):- gosa nagahee kaffalaan gibiraa sadarkaa ”B” fi
”C” gurgurtaa ykn tajaajila rawwate irratti dabaluun sassaabu jechuu dha.
3. Nagahee qarshii ittin fudhan (cash receipt invoice):- gosti nagahee kun nagahee
taaksii dabalataa qabeenyaa dubeen gurgurame kan itti sassaban immo nagahe
kanaan jechuu dha.
4. Nagahee baasii bahee ittin mirkaanneessu (payment voucher):-omishtootni amala
hojii irraa kan ka’ee nagahee kennuu fi sirna omisha aadaatiin kan omishaan fkn:-
dhakaa, ashawaa, kasala, mukaan wa bilchessuu fi kaffalaan gibiraa galmee herregaa
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qabachuuf hin dirqamne sadarkaa”C” omishtoota gurguraniif gosa nagahee kanaan
gurgurtaan rawwatamu isaa sanada walii galtee kanaa irratti maqaa fi teessoo isaani
ibsuun gurgurtaan raawwatamuu isaa malattoo isaanitiin mirkaannessa.
5. Withholding invoice:- bu’uura waliigaltee gurguraa fi bitataatiin kaffaltoota gibiraa
tajaajilawwan ykn mi’oota dhiyeessaniif hanga maallaqaa kaffaltiin raawwatamu
kamiraayyuu bu’uura seeraatiin hanga qarshii hir’isanii hambisuun mootummaaf
galii taasisaniidha.
Bu’uura labsii gibira galii Bulchiinsa Mootummaa Naannoo Oromiyaa lakk. 74/95
keewwata 53 /1/ n dhaabbilee herreega kaffalamu irraa gibira hir’isanii hambisuun
galii gochuu dirqamni itti kenname kan akka:
Dhaabbilee mirgi qaama seerummaa kennameef,
Waajjiraalee mootummaa,
Dhaabbilee dhuunfaa bu’aaf hin dhaabbannee fi
Dhaabbilee miti-mootummaa
III. Barbaachisummaa fi faayidaa Nagaheen qabu
Nagahee muramee Qaama bittaa raawwateef kennamuun isaa Galiin mootummaaf galuu ta’uu
isaa ni mirkaneessa. kunis bittaa qaamni kamiyyuu raawwatu keessatti nagahee gaafatame
fudhachuun hanga maallaqa kaffalamee ibsu qaba. Kana ta’uu baannaan inni bitees taanaan
inni gurgurees qarshiin bahee sun waan oluuf ibsuun rakkisa ta’a. kanaafu namni kamiyyu bitta
rawwateefis ta’ee ykn tajaajilaa argateef nagahee gaafachuu qaba. Meeshaa/Tajaajila bittaa
gaggeefameef irratti abboomuun kan danda’amu nagaheen seera qabeesa ta’ee off-harkatti
yoo qabatame dha. Meeshaa/Tajaajila bittaan raawwatameef nagaheen kan hin qabanne
taanaan meeshicha irratti abboomuun kan hin danda’aamne ta’uun alatti abbuummaan
meeshichaa kan kooti jechuudhaaf rakkisaa fi shakkii keessaa kan nama galchuu dha.
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Gama biraatiin nagahee seera qabeessa tokko argachuun dhimmi bittaa fi gurgurtaa
adeemsifamuu keessatti maallaqa kaffalameef wabii/ragaa/ amansisaa ta’uun alatti qaama
kaffaltii raawwateef abbummaa qabeenyaa kan raggaasisu dha.
Kaffalaan gibiraa meeshaa/tajaajila gurguruuf nagahee seera qabeessa ta’ee kennuun haallii
seerri ajajuun hojii isaa gaggeessaa jiraachuu ibsuun alatti seeraaf ajajamaa fi meeshaa hangam
akka gurgurame, hangam akka hafe fi hanga maallaqni saassabame ifatti kan ibsu fi qaroomina
kan mul'isu dha.
Kanaafuu, Nagaheen bakka hin jirretti maallaqni sassaabame waan hin jirreef galiin bifaa
gulantaa herregaan saassabamee jedhamee gabaafamu waan hin jirreef, barbaachisuma fi itti-
fayyadama nagaheef xiyyeeffannoo guddaan kennamuu qaba.
IV. Haala itti fayyadama nagahee
Kaffalaan gibiraa kamiyyuu Nagaaheen galii fayyadamu kan qabu akkaataa qajeelfama gibiraa
fi taaksiitiin ta’u qaba. kana jechuun kaffalaan gibiraa kamiyyu nagaaheen wajjira galiiwwaniitiin
hin hayyamaamiin dura akkaataa qabataama hojii daldaala isaatiin gosa nagahee kam
fayyadamuu akka qabu addaan baasee beekuu qaba. Haaluma kanaan wajjirri galiiwwanis
gosoota nagahee armaan oliitti ibsaman keessaa kaffalaan gibira barbaadu ergaa addan basee
booda xalayaa mana maxxansaa kaffalaan gibira barbaadutti barreesaf. Kaffalaan gibiraas
nagahee mana maxxansaatti maxxanfatee osoo itti hin fayyadamiin dura chaappaa wajjira
galiwwaani baala tokko tokkoo nagahee irratti erga goosisee booda itti fayyadamu qaba.
V. Reeti (dhibbentaa ) nagaheen yeroo kennamu ittiin shallagamuu fi yeroo
itti galii ta’uu
Kaffalaan gibiraa ykn daldalaan taaksii dabalataa qabeenyaatiif galmaa’e kamiyyuu
gurgurtaa ykn tajaajila kenname kam irrattuu harka dhibba keessaa harka kudha shan
(%15) dabaluun fuudhuu qaba. Gatii %15 sassaabee jini dhumee ji’a itti aanu keessatti
wajjira galiitti galii gochu qaba.
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Kaffalaan gibiraa dhunfaa ykn dhabbanni hojii daldaalaa irratti bobba’ee taaksii
dabalata qabeenyaaf hin galmoofne kamiyyu tarn ovar taaksii (TOT) sassaabuu qaba.
Haaluma kanaan kaffalaan gibiraa sadarkaa ”B” yoo ta’ee gurgurtaa ykn tajaajilaa
rawwatee kami irrattu % 2 ykn %10 dabaluun erga sassaabee booda maallaqa sassaabee
immoo ji’a sadi sadiin waajjira galiiwwanitiif galii gochu qaba. Akkasumas kaffalaan
gibiraa sadarkaa ”C” yoo ta’e immoo gurgurtaa ykn tajaajila rawwatame %2 ykn %10
dabaluun erga sassaabee booda waggaatti al tokko waajjira galiiwwanitiif galii gochu
qabu.
Sochiin daldalaa isaani gurgurtaa meeshaa yoo ta’ee %2
Sochiin daldalaa isaani tajaajila yoo ta’ee %10 naga’een yoo
fuudhatame mootummaaf galii ta’u isaa raggaasisa.
VI. Nagahee Maxxansiisuf hayyama argachu
Namoonni dhunfaa fi dhaabbata daldala nagaheen itti fayyadaman bu’ura Dambii BMNO Lakk
37/96 keewwata 21/1 kaffaltooni gibiraa galmee herregaa qabachuuf dirqama qaban
naga’eewwan itti fayyadaman gosa naga’ee fi baayy’ina isaanii addaan baasuun Abbaa taayitaa
gibira biratti galmeessisanii akka maxxansiisan hayyamuu kan danda’u Abbaa Taayitaa/wajjira/
Galiiwwanii sadarka sadarkaan jirani dha.
Kaffaltooni gibiraa galmee herregaa qabachuuf dirqama qaban nagaheewwan itti-fayyadaman
osoo hin maxxansiisin dura gosa nagahee fi baay’ina naga’ee Abbaa taayitaa gibiraa biratti
galmessisuu akka irraa jiratuu fi dhaabbatni tajaajila maxxansa kennuu kamiyyuu nagaheewwan
kaffaltoota gibira osoo hin maxxansiin dura bay’ina fi gosa nagahee maxxansaaf dhiyaatan Abba
taayitaa gibiraa biratti galma’uu fi hayyamamuu isaanii mirkaaneesuu akka irraa jiraatuu
dambiicha irratti bal’inaan ibsameera.
VII. Ragaalee Nagaheen Gurgurtaa Qabachuu qaban
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Nagaheen gurgurtaa ragaalee bu’uura ta’an kan armaan gaditti ibsaman guutanii qabaachuu
qabu.
1. Maqaa guutuu kaffalaa gibiraa, teessoo fi maqaa hojii daldalaa ittiin galmaa’ee
2. Lakk. Eenyummaa kaffalaa gibiraa, Lakk. Sartifikeeta galmee taaksii dabalataa qabeenyaa
fi guyyaa itti kenname
3. Maqaa guutuu nama bitee, teessoo isaa fi Lakk. Eenyummaa kaffalaa gibiraa
4. Lakk. Nagahee tartiiba Lakkoofsaa qabu.
VIII. Itti Gaafatamummaa Biirichaa/Waajjirichaa
Biiroon/Waajjirichi maxxansiisa nagahee fi itti fayyadama isaa akka armaan gadiitti
hordofuu fi to’achuuf itti gaafatamummaa qaba.
Kaffalaan gibiraa nagaheen akka maxxanfamuuf yeeroo gaafatu hayyama daldalaa
dhaabbataa fi seerummaa kan qabu ta’uu isaa mirkaneessuu
Itti fayyadamni nagahee seeraa fi hojimaata fudhatama qaban irratti kan hundaa’e ta’uu,
hordofuu, to’achuu fi mirkaneessuu.
Kaffaltootni gibiraa ragaalee barbaachisaa ta’ani fi Lakkoofsa nagahee tartiiba Lakk.
qabaachuu isaanii
Maqaa guutuu fi teessoo dhaabbata maxxansaa tartiibaan qabaachuu
Kaffalaan gibiraa nagahee maxxansiisuuf gaaffii dhiheessef haala dureen barbaadame
guutamuu isaa qulqulleessuun akka maxxansiifatu hayyamuu.
Akkaataa barbaachisummaa isaatti bakka manneen maxxansa nagahee itti gaggeeffamutti
argamuudhaan qulqulleessuu, mirkaneessuu
Gaaffiilee waa’ee nagahee maxxansiisuu fi itti fayyadamuu mana maxxansaa fi itti
fayyadamtoota irraa gaaffiilee dhihaataniif yeroon deebii kennuu .
Mannen maxxansaa waa’ee maxxansa nagahee ragaa itti dhiheessan unkaa qopheessuu
IX. Itti gaafatamummaa dhaabbiilee maxxansaa
Manneeni dhaabbilee maxxansaa kamiyyuu;-
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Nagaheen maxxanffaman maqaa eenyuutiin akka ta’eefi lakkoofsi walitti aanu
hayyamamee Abbaa Taayitaa irraa yeroo ibsamu mirkaneessanii maxxansuu.
Koppii tokkoon tokkoo nagahee maxxanfamu irratti guyyaa fi Lakkoofsa xalayaa akka
maxxanfamuuf ittiin heyyamame, maqaa dhaabbata maxxansaa guyyaa fi bara itti
maxxanfame agarsiisuu qaba.
Haala kamiiniyyuu nagaheen lakkoofsa wal-fakkaatu irra deebi’ame akka hin
maxxanfamne of-eggannoo barbaachisaa godhuu.
Raawwii fi hordoffii qajeelfama kanaatiif akka gargaaru bu’uura unkaa Abbaa Taayitaan
qopheesseen ragaa barbaachisaa guutuun ji’a sadii-sadiin Abbaa Taayitaaf gabaasa
godhuuf Itti gaafatama qaba.
X. Dirqama Nagahee Kennuu Fi Haala Raawwii Isaa
1. Kaffalaan gibiraa Taaksii dabalataa qabeenyaatif galmaa’ee ykn seeraan galmee herreegaa
akka qabatuu dirqama kan qabu akkasumas galmee herreegaa qabachuudhaaf fedhii kan
qabu kaffalaa gibiraa sadarkaa “c” nagahee itti fayyadamu maxxansiisuu dura Abbaa
Taayitaan akka galmeessuuf ni godha. Abbaa Taayitaanis kanuma beeksisuudhaan mana
maxxansaatiif ni barreessa.
2. Kaffalaan gibiraa Seeraan galmee herreegaa akka qabatu dirqama qabu, gurgurtaa
raawwatuuf nagahee tartiiba Lakkoofsa qabuu fi Abbaa Taayitaadhaan galmaa’ee kennuuf
dirqama qaba.
3. kaffalaan gibiraa Nagahee komputaraan qophaa’utti fayyadamu, keessumaayyuu taaksii
dabalata qabeenyaatiif galmaa’ee nagaheen itti fayyadamu fakkii /naamunaa/ Qajeelfama
bara 2001 bahee wajjin wal-qabatee irratti ragaalee mul’atan kan qabate ta’ee sagantaa
hojmaata nagahee komputaraatiin namni ykn dhaabni barreesse Abbaa Taayitaatti
galmeessisuun irra jiraata.
4. Kaffalttoonni gibiraa bittaa fi gurgurtaa raawwataniif mallaqa dheedhii /cashi/ komputara
ykn meeshaa galmeessu fayyadaman maashinicha /komputarichaan kan
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qophaa’e/nagahee maxxanffame kennu qabu maashinichi meeshaa gurgurtaa galmeessuuf
ulaagaa barbaachisu kan guutu ta’uu qaba.
5. Labsii taaksii dabalata qabeenyaa keewwata 22(7) irratti akka mul’atu taaksii dabalata
qabeenyaa dabalee dhiheesse bittaa fi gurgurtaaf kan kaffalamu gatii walii-galaa (gatii
taaksii dabalata qabeenyaa dabalatee) Qar.10.00 /kudhan/ kan hin caallee fi ykn meeshaa
galmeessaa gurgurtaa warra hin fayyadamne yoo ta’e nagahee malee raawwachuu ni
danda’a. Ta’us gurgurtaa guyyaa guyyaa walitti qabamee nagaheen taaksii dabalata
qabeenyaa itti muramuu qaba.
Keewwata kana keewwata xiqqaa 4 fi 5 irratti kan caqasame akkuma eegametti ta’ee,
bittaa fi gurgurtaan yeroo gaggeeffamu taaksiin dabalata qabeenyaa itti ida’uudhaan
raawwatamuu waan qabuu fi ji’a ji’aan herrega waligalaa qophaa’ee fi ida’amni
gurgurtaa guyyaa nagahee taaksii dabalata qabeenyaa irratti guutamee taaksiin
dabalata qabeenyaa walitti qabame labsii taaksii dabalata qabeenyaa Lakk285/1994
yeroo hayyamame keessatti Abbaa Taayitaadhaaf galii ta’uu qaba.
Biyya alaa irraas ta’ee biyya keessa sanada kafalaa gibiraatiin osoo hin-galmaa’iin ykn
osoo hin beekamiin maallaqni gara herreega Baankiitti yeroo galii ta’u bu’uura ibsa
herrega baankii irraa dhihaatuun nagaheen galii ni qophaa’a.
Kaffaltoonni gibiraa galmee herregaa qabachuuf seeraan dirqama qaban yeroo
nagahee gaafatan amala hojii isaanii irraa kan ka’e nagahee kennuu kan hin
dandeenyee keessumattuu sadarkaa gadi aanaa fi tooftaa omisha aadaa irratti
omishtonni bobba’an akkasumas galmee herreegaa qabachuudhaaf kan hin dirqamne
kaffalttoonni gibiraa sadarkaa “c” omisha gurguraniif kaffaltii Vawucharii isa biteetiin
ykn bittaan raawwatamuun isaa bifa mirkanaawun sanada wali-galtee irratti maqaa
isaanii fi teessoo isaanii ibsuudhaan bittaa fi gurgurtaa raawwachuu isaanii mallattoo
isaaniitiin mirkaneessu.
Sanadin meeshaan ittiin darbuu fi gatiin Invoyisii ittiin dhihaatu bittaa meeshaa fi
tajaajilaaf akka nagaheetti tajaajilu hin dande’an.
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XI. Rakkooleewwan itti-fayyadama nagahee irraatti mulatan.
Akka Abbaa Taayitaa keenyaatti qorannoo gaggeeffameen rakkoowwaan itti-fayyaadama
nagahee ilaalchise gama kaffaltoota gibiraa tokko tokko irraatti mul’atan .
Nagahee malee gurgurtaa meeshaa/tajaajila raawwachuu.
Nagahee tokko tokkoon muruu dhisanii hojii guyyaa guutuu raawwatame hanga
barbaadame galgala bakka tokkotti muru.
Guyyaa wal-irraa fafageesani nagahee muruu.
Nagahee seera qabeesa hin taaneen fayyadamu.
Meeshaalee xixiqqaa gurguran irratti qofa nagahee muruu ni mul’ta.
Nagahee Galii irratti cufani deemuu yeroo amma rakkoo gara kanaan dhufuu cash
rijistaariin ni fura jedhame yaadama .
Nagahee dogongori irratti raawwatame osoo Voyidii hin godhiin calisani irra darbuu.
Naghee yeroo maxanfamu tartiibni isaa sirrii ta’u qulquleesuu dhisuu.
XII. Gochoota Dhorkaman
1. Haala kamiiniyyuu nagahee gurgurtaa fi bittaa lakkoofsa wal- fakkaataa qaban
deebisanii maxxansiisuun fayidaa irra oolchuun hin danda’mu.
2. Halii arman olitti ibsamee akkuma eegametti ta’ee nagaheen Lakkoofsa wal-fakkaataa
dogongoraan maxxanfamee yoo argame faayidaa irra ooluu isaatiin dura Abbaa
Taayitaan akka beeku godhamee gutummaan guutuutti akka haqamu godhamuu qaba.
3. Tartibaa 1 fi 2 kan tumame darbee argamuun Labsii Gibiraa Galii Lakk. 74/1995
keewwata 97/1 (B) bu’uureeffachuun yakkaan ni adabama.
XIII. Addabbii Bulchiinsa fi yakkaa
“Naga’ee dogoggora” jechuun Abbaa taayita Gibirattin osoo hin hayyamamin nagahee
maxxanfamee ykn nagahee kompiitaran qopha’ee ykn Heerrega gatii bitta ykn gurgurtaa
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xiqqeesuuf ykn ida’udhaaf yaaduun ykn calisuun sanada irraatti lakkofsa hir’isuu ykn
dogooggorsuuf ykn hafteewwan nagahee hunda akka orjiinallatti fayyadamun ykn herregaa
taaksii hirifamu ykn deebi’uu akka ida’u ykn heerrega deebii ta’u hin qabnee argachuuf ykn
gochaa walindhahuu kamiyyuu raawwachuuf sanada qophaa’ee dha.
Nagahee taaksii sobaa qopheesu:- Nagahee taaksii sobaa qopheessee taaksii kaffalamu qabuu
akka hiratuu ykn herregaa hirifamu akka id’u akka godhu ykn nagahee taaksii kennuu osoo
qabatu kan hin kennine hanga maallaqa nagahee irratti ibsamee ykn hanga taaksii gati
gurgurtaa irratti kaffalamuu qabu % 100 adabama.
Taaksii Dabalata Qabeenyaaf Naamni hin galmoofne nagahee VAT kenne yoo argame:-
Naamni Taaksii Dabalata Qabeenyaaf hin galmoofne tokko nagahee VAT kennee yoo argamee
nagahee kennee irraatti hanga mallaaqaa argamuu fi taaksii galii gochuu kan irraa jiratuu garuu
galii osoo hin gonee kan hafee Taaksii Dabalata Qabeenyaa (VAT) %100 adabiin ni kaffala.
Beeksiisa iddo ifaatti maxxansuu dhabuun
Kaffalaa Gibiraa VAT galma’ee tokko beeksisa “Naga’een yoo hin arganee hin kaffaliin” kan
jedhuu iddoo ifaa fi bakka mulatu irratti yoo hin maxxansiine addabii Qar 10,000.00 ni
adabama.
Nagahee VAT malee gurgurtaa raawwachuu
Akkataa labsi taaksii dabalataa qabeenyaa lakk.609/2008 baheen
Namni taaksii dabalata qabeenyaaf galmaa’ee tokko nagahee malee gurgurtaa
raawwachuun irraa gahamee mana murtii dhimmi ilaalun yoo mirkana’ee Qar 10,000.00
gadii kan hin taanee fi Qar 100,000.00 kan hin caallee adaabbii maallaqaa fi hidhaa
waggaa 2 hanga 5 kan geesiisu adabama.
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Hanga maallaqaa nagahee seeraan alaa irratti ibsame taaksiin kaffalamuu kan irraa
jiraatu Qar 100,000.00 ol yoo ta’e adaabiin maallaqa kan raawwatamu hanga taaksichaa
ta’a
Abbaan taayitaa gibiraa osso hin hayyamnee nagahee kompiitaran/nagahee
maxxanfameen namni itti-fayyadamee/qaamni tajaajila maxxansa nagahee kenne
baleessaan isaa mana murtiin yoo mirkanaa’ee Qar 10,000.00 gadii kan hin taanee fi Qar
100,000.00 kan hin caallee adaabii maallaaqa fi hidhaa waggaa 2 hanga 5 kan geesisu
adabama.
16.HAYYAMA HOJII DALDALAA
Hojii daldalaa hojjachuuf kan dandeessisu hayyamni kan kennameef ykn akka
kennamuuf namni gaaffii dhiyeesse kamiyyuu Lakkofsa eenyummaa kaffalaa gibiraa
dursee argachuu qaba.
Waajjirri mootummaa yookaan jaarmiyaan hayyama Hojii daldalaa ykn hayyama
ogummaa kennu ykn kan haaromsu kamiyyuu nama ykn jaarmiyaa lakkoofsa
eenyumma kaffalaa gibiraa hin dhiyeessineef hayyama hin kennu ykn hin haaromsu.
Teessoo jijjiruu fi hojii daldalaa dhaabuu
Kafalaan gibiraa teessoo daldala isaa jijjiiru kamiyyuu, jijjiirraa godhame guyyoota 30
keessatti Abbaa Taayita gibiraaf beeksisuu qaba.
Kafalaan gibiraa hojii daldala isaa dhaabuu kamiyyuu, guyyaa hojii daldalasaa dhaabe
irraa kaasee guyyaa 30 keessatti Abbaa taayita gibiraa beeksisuu qaba. Sochiin hojii
daldalaa yeroo addaancitu, kaffalaan gibiraa bu'uura keewwata kanaatiin beeksisa
galiisaa dhuma waggaan dhiyeessuu qabu, sochiinsaa yeroo dhaabbatee kaasee
guyyoota 60 keessatti dhiyeessuu qaba. Gibirri hanga yeroo sochii hojii daldalicha
dhaabetti kaffalamuun irra jiru bu'uura labsii kanaa tiin yeroo galii isaa akka
beeksisuuf murtaa'e keessatti ykn isaan dura kafalamuu qaba.
Kaffalaa Gibiraa bara gibirichaa dura ykn bara gibiriicha keessaa sochii hojii daldalaa
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addaan ciite,
a. Investimeentii ykn madda galii kamiyyuu irraa galii argatee, fi galiin sochiin hojii
daldalicha, investimentichi, ykn madda galii biraa kamiyyuu osoo hin dhaabbatiin
dura argame;
b. Akkaata labsii kanaatiin gibirri kan itti kaffalamu yoo ta'e, yeroo galichi sochiin
hojii daldalichaa, investimantichi ykn burqaan galii kamiyyuu kan yeroo sana
argame akka hin dhabbannetti Lakka'amee labsiin kun irratti raawwatama.
17.DIRQAMA GALMEE QABACHUU
Kaffaltoota gibiraa sadarkaa "C" malee hojii daldalaa irratti kan bobba'aan ykn
gamoowwan hundumti yookaan gartokkeen kireeffamaniif abbootii qabeenyaa kan
ta'an galmee herregaa fi sanadoota qabachuu dirqama qabu.
Namni akkaataa keewwata kana olii tiin galmee herregaa fi sanadoota qabachuuf dirqama
qabu, Odeeffannoowwan kanaa gadiitti tarreeffaman guutee qabaachuu qaba.
a) Guyyaa qabeenyotni dhaabbii itti bitaman; gatii ittiin bitamanii fi gatii galmee
amma qaban kan agarsisuu galmee qabeenya dhabbii dabalatee sanada idaa fi
qabeenyaa hojii daldalichaa agarsisu.
b) Sochii hojii daldalichaa waliin wal-qabateen, galii guyyaa guyyaadhaan argamee
fi baasii godhame, keessattu sababa galii fi baasii waliin wal-qabsisuudhaan.
c) Hojii daldalicha waliin wal-qabatee meeshaawwan fi tajaajiloota bitamanii fi
gurguraman ilaalchisee kan kanatti aanan kan agarsisuu.
d) Meeshaa gurguramee fi tajaajilaa kenname addaan baasuudhaan Maqaa
namoota meeshicha bitani ykn gurgurani ykn- tajaajilicha kennani haala Abbaan
Taayita gibiraa addaan baasuudhaan beekuu danda'uun.
e) Nagahoota Lakkoofsii dursamee kennameef Lakkoofsa eenyumma kaffalaa
gibiraa gurguraa qabatan, fayyadamuu -dhaan
f) Akaakuu fi baayyina meeshaawwan daldalaa mankuusaa keessatti kuufaman fi
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baasii meeshwwaniif godhame akkasumas mala meeshawwan ittin tilmamamani
dabalate, odeeffannoo sanadaa meeshawwan dhuma bara herregichaatti harka
jiran agarsisu.
g) Gibira barbaadamu murteessuuf kan dandeessisan odeeffannoowwa sirri ta'an
biroo kamiyyuu,
h) Kaffalaan gibiraa galmeewwan herregaa fi sanadoota afaan biyya alaatiin
qopha'an kan qabu yoo ta'e, galmeewwani fi sandoota kana baasii mata isaa tiin
afaan hojii oromyaa keessatti ittin hojjatamutti hiiksisee akka dhiyeessu Abbaan
Taayitaa gibira gaafachuu ni danda'a.
i) Kafalaan gibiraa galmeewwan herregaa fi sanadootni kana olitti tarreeffaman
herreegni qabatan bara gibiraa ilaallatu irraa kaasee waggoota kudhaniif
tursiisuu qaba.
18. KOMII
Hiika komii
Komii jechuun kaffalaan gibiraa gibiraa fi taaksii ijoo irratti murta’ee, adabbii bulchiinsaa
narratti murta’ee naaf yaa ka’uu ykn tajaajila manni hojii raawwatu irratti qabu koree komii
ilaaluuf kan dhiyeefatu jechuu dha.
Garee komii keessumeesuu jechuun akkaataa labsii lak.137/2000 kewwataa 17 tiin qaama
iyyanno murtee gibiraa galiitiif fi taaksii irratti dhiyaatan qulqulleesse murtii kennu jechuu dha.
Boordii ol’iyyannoo gibiraa fi taaksii jechuun akkataa labsii lak.134/2000 kewwataa 18 tiin
qaama of dandaa’ee ta’ee oliyyaanno murtii gibiraa galii irratti dhiyaatu qoratee dogongora
seeraas ta’ee ijoo dubbii irratti murtii kan kennu dha.
Qaama komii ilaaluu
Komiin gibiraa fi taaksii sadarkaa sadarkaan ilaalama
Kaffalaan gibiraa komii gibiraa fi taaksii irratti qabu garee komii keessumeessu sadarkaa
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Abbaa Taayitaa ykn Waajjira Galiiwwaanii sadarkaa sadarkaan jiraaniif dhiyeeffachuu ni
dandaa’a.
Gareen komii keessumeessu komii kaffalaa gibiraa ilaalu kan danda’u kaffalaan
gibiraa beeksifnii murtii isaa gibiraa guyyaa dhaqabee kaasee guyyoota 30
keessatti iyyaanno isaa yoo dhiyeesse dha.
Gareen komii keessumeessu iyyannoo dhiyaateef qoratee yeroo qajeelfama sirna hojii
mana hojii abbaa Taayitichaa irratti hundaa’uun murtii kennuu qaba.
Komii gibiraa fi taaksii sadarkaa garee komii keessumeessun kan hin xumuramne yoo
ta’ee kaffalaan gibiraa mormii qabu Boordii ol-Iyaannotti dhiyeeffachuu ni danda’a.
Boordii ol’iyyannotti dhiyeefachuu kan danda’u ulagaalee armaan gadiitti tarreffaman kan
guutee yoo ta’e.
1. Kaffalaan gibiraa hanga gibira falmisiisaa ta’ee irra harkaa dhibba keessa harka
50 ykn %50 abbaa Taayitaa galiitiif kan qabsiisee yoo ta’ee
2. Beeksiisni murtii gibiraa kaffalaa gibiraa bira gahee guyyoota 30 keessatti ykn
garee komii keessumeessuun murtiin keennamee guyyaa 15 keessatti
ol’iyyaannoo boordii Ol’iyyannootti yoo dhiyeessse qofa. Kaffalaan gibiraa
ulaagaa armaan olitti ibsame kana yoo kan guutee ta’ee komii isaa boordii
ol’iyyaannootiif dhiyeeffachuu ni danda’a. kana ta’uu baannaan komii isaa
fudhatamaa hin qabu.
Kaffalaan gibiraa komii boordiin ol’iyyannoo murteesse itti qufuu ykn itti amanu yoo
baate gara mana murtii ol’iyyanno dhaga’uuti dhiyeeffachuu ni dandaa’a.
Kaffalaan gibiraa kun ol’iyyannoo isaa mana murtii ol’iyyanno dhaga’utti dhiyeeffachuu kan
danda’u
Falmaataan murtii murtaa’ee irratti komii yoo qabaate murtichi kennamee guyyaa 15
keesstti yoo dhiyeeffate qofa.
Manni murtii ol’iyyanno dhaga’uu kamiyyuu ol’iyyaannoo kaffalaa gibiraa kan ilaalu
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danda’u kaffaltii qabsiisaaf kaffaleeratti dabalataan gibiraa Boordii ol'iyyaannotiin itti
murta’ee guutuumaan guutuutti yoo kaffalee qofa.
Akkataa komiin ittii dhiyaatu
Komii Gibiraa fi taaksii yoo ta’ee
Komiin kaffalaa gibiraa gibira fi taaksii irratti murta’amee yoo ta’e akkaataa labsii lakk.
134/2000 labsii gibira galii Mootummaa Naannoo Oromiyaa lak.74/1995 fooyyeessuuf baheen
komii gibiraa fi taaksii irratti qabu garee komii keessumeessuuf dhiyeeffachuu kan danda’u
beeksiifni murtii gibiraa guyyaa kaffalaa gibiraa dhaqabee kaasee guyyoota 30 keessatti
dhiyeeffachuu qaba.
Komii tajaajilaa
Kaffalaan gibiraa ykn tajaajilamaan mana hojichaa hojii dhabbatichi kennu ykn hojjataan mana
hojichaa kennu irratti komii yoo qabaate battalumatti komii isaa qaama ilaaluuf dhiyeefachuu
ni danda’aa.
Komii gibiraa fi taaksii dhiyeeffachuuf ulaagaleen guutamuu qabu.
Kaffalaan gibiraa komiin dhiyeeffatu komii gibiraa fi taaksii yoo ta’e beeksisni murtii
gibiraa qaqqabee guyyaa 30 keessatti ta’u isaa qulquleeffachuu
Beeksisa murtii koppii tokko dhiyeefachuu
Sanada deegarsa komii gibiraa fi taaksii irratti qabu deeggaru unka komii waliin
qabsiisuu qaba.
Uunka komiin manni hojichaa qopheesse irratti dhimma komii isaa fi teessoo kaffalaa
gibiraa barreefamaan dhiyeeffachuu qaba.
Qajeelfama Adabbiiwwan Gibiraa fi Taaksii Dhiifama Gochuudhaaf Bahee
Qajeelfama Lakk. GA-03/1997
Abbaa Taayitaa Galii tiif aangoon qabeenya kafaltoota gibiraa dirqama isaanii yeroo seeraan
kennameef keessatti hiin bahanne qabee gurguruudhaan gibira/taaksii sassaabuu dandeessisu
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kan kennameef yoo taellee haalii kafaltootni gibiraa sababa adda addaan dirqama isaanii yeroo
seeraan kennameef keessatti akka hin bahanne taasisu jiraachuu waan danda’uuf, akkasumas
eega yeroon dabreen booda kafaluuf fedhii qabaatanii adabbiin bulchiinsaa yoo xiqqaateef
malee kafaluuf human dhabuu akka danda’an yaada keessa galchuun, adabbii bulchiinsaa
guutummaan guutuutti yookiin gar tokkoon kaasuun kafaltootni gibiraa gabaa keessa akka
turan kan gargaaru fi gibirri ijoon yeroon akka galu kan dandeessissu waan ta’eef.
Ulaagaawwan adabbiin bulchiinsaa ittiin kaafaman bifa tokko akka qabaatan gochuudhaaf:
Qajeelfama adabbiiwwan gibiraa fi taaksii dhifama gochuudhaaf kanaan dura bu’uura seerota
gibiraa duriin bahe haala seerota gibiraa harawaan wal simuun akka haaraatti baasuun waan
barbaachiseef.
Biiroon Maallaqaa fi Misooma Diinagdee Oromiyaa bu’uura Labsii Gibira galii MNO lakk. 74/95
keewwata 106, Labsii Taaksii Tarn Overii lakk.75/95 keessata 20fi Labsii Eksaayizii Lakk. 76/95
keewwata 17 tiin aangoo kennameefitti qajeelfama kana baaseera.
Kutaa Tokko
Waliigala
1. Mata Duree Gabaabaa
Qajeelfamni kun “Qajeelfama Adabbiiwwan Bulchiinsaa Gibiraa fi Taaksii irratti
buufaman dhiifama Gochuudhaaf Bahee Lakk. GA-03/1997” jedhamee waamamuu ni
danda’a.
2. Hiika
1. “Adaba yookiin adabbii Bulchiinsaa” jechuun akkataa tumaalee Labsii Gibira Galii lakk.
74/95 Labsii Tarnovar Taaksii lakk. 75/95, Labsii Taaksii Eksaayizii Lakk. 76/95 fi Labsii
taaksii dabalata qabeenyaa Lakk. 285/94 tiin adaba maallaqaa yookiin tarkaanfii
hayyama daldalaa dhokisiisuu yookiin haqsiisuudha.
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2. “Koree iyyata Qulqqulleessu” jechuun Koree akkaataa Labsii Gibira Galii 74/95
keewwata 104 Labsii Taaksii Tarn Ovarii lakk. 75/95 keewwata 18, Labsii Taaksii
Eksaayizii lakk. 76/95 keewwata 15 fi Labsii taaksii dabalata qabeenyaa Lakk. 285/94
keewwata 40 tin dhaabbatuu fi bu’uura labsiiwwan olitti ibsamaniin adabbiiwwan
bulchiinsa buufaman akka ka’aaniif iyyannoo dhiyaatan fuudhee qulqqulleessuudhaan
yaada murtii ittigaafatamaaf kan dhyeessuudha.
3. Daangaa Raawwatiinsaa
1. Qajeelfamni kun gibiraa fi taaksii Mootummaa Naannoo Oromiyaa tiin
sassaabaman irratti adaba bulchiinsaa buufaman irratti raawwatama haata’u
malee adaba haftee gibiraa fi taaksii hanga bara 1994 jiru irratti buufaman irratti
raawwatiinsa hi qabaatu.
2. Adabbii Bulchiinsa gibiraa fi taaksii hanga bara baajata 1994 ti jiru haalli itti ka’uu
danda’u qajeelfama Biirichi baasuun murtaa’a.
Kutaa Lama
Haalawwa Addabbiiwwan Bulchiinsaa itti kaafaman
4. Dhalli Adabbii Bulchiinsaa Ta’uu fi Ta’uu dhabuu isaa
4.1 Akkaataa Labsii Gibira Galii lakk. 74/95 itti dhalli gibira tursiifame irratti herreegamu adabbii
bulchiinsaa waan hin taaneef dhiifamuu/kaafamuu hin danda’u. Kana waan ta’eef adabni
bu’uura Labsii Gibira Galii tiin buufame akka qajeelfama kanaan ka’uu kan danda’u gibirri ijoon
dhalumasaa wajjin xumuramee yoo kaffalame qofaa dha.
4.2 Bakka dhalli adabbii bulchiinsaa itti ta’e Labsii Taaksii Tarn Overii lakk. 75/95, Labsii Taaksii
Eksaayizii lakk. 76/95 fi Labsii taaksii dabalata qabeenyaa lakk. 285/94 ti taaksii kaffalamuuf
akkaataa haalawwan qajeelfama kana kewwata 5 fi 6 tiin ibsameen laalamaniin
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adabbiiwwan guutummaan yookiin gartokkoon kan ka’uu danda’an taaksichii fi adabni
dhalaa yoo jiraatee dhala wajjin kan kafalamee yoo ta’ee qofaadha.
5. Haalawwan Adabbiiwwan Guutumaan Guututti Dhiifamuu itti Danda’an
Qajeelfama kana keewwata 9 tiin kan ibsaman akkuma jirutti ta’ee haalawwan adabbiiwwan
guutumaan guutuutti dhiifaman:-
5.1 Kaffalaan gibiraa yeroo seeraan murtaahe keessatti galiisaa, ykn gibira/taaksi beeksisee,
haaluma beeksiseen yeroodhuma sana gibira yookiin taaksii kan kaffale ta’ee. Gibirri yookiin
taaksiin Abbaa Taayitaa Galiitiin yammuu murtaahu, gibira yookiin taaksii ijoo
garaagarummaa dhaan irraa barbadamu (gibira gali ilaalchisee garaagarummaan irraa
barbaadamuu akka Labsii lakk. 74/96 itti isa olaanaa kan jechisiisuu gad yoo ta’e) beeksisni
murtee isa gahee guyyoota 30 keessatti xumuree yoo kaffalee jiraate.
5.2 Qaxaramtootni galii qaxaramuun argatan beeksisuudhaan gibira kafaluu qaban isaanumti
galii isaanii beeksisanii gibira irraa barbaadamu kan kafalan yoo ta’e yookiin beeksifni
gibiraa isaan gahee guyyoota 30keessatti ijoo kan kafalan yoo ta’e.
5.3 Akka Labsii lakk. 74/95 keewwata 35 tiin tumameen namni haala sochii hojii daldalaa
gibirri itti kafalamu wajjin qunnamtii hin qabneen dabree dabree mi’a kireessuudhaan galii
argatu galii waggaa akka kanaan argate ofisaa beeksisee gibira kan kafale yooo ta’e
yookiin beeksiifni gibiraa isa gahee guyyoota 30 keessatti ijoo gibiraa kan kafale yoo ta’e.
5.4 akka labsii lak.74/95 keewwata 93 tiin tumameen beeksfni galii osoo hin qoratamiin dura
kafalaan gibiraa kaka’umsa mataa isaa tiiin dogoggoroota gara murtiii fi raawwannaa gibira
dogoggoraatiin geessisuu danda’an kan sirreeesse yoo ta’e;
5.5 Akkataa labsiii taaksiii dabalataa qabeenyaa lakk. 285/94 keewwata 333(1) tiin dhiyeessa
taaksiin irratti kafalamu nama VAT tiiif galmaa’e irraa irra namni bite waliiindha’iinsa
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raawwateen ykn waan hin taane akka ta’etii dhiyeessu isaatin namichi galmaa’e
dogoggoora bittaafi gurgurtaa isaa kanaan taaksiii irraa bilisa ykn taariiifa duwwaa (0) tiin
kan kaffalamu taasisee yoo fudhate fi abbaan taayitaa galiiwwan taaksicha, dhalaa fi
adaba waliin namichi VAT tiif galmaa’e akka kaffalu beeksisa murtii ittiin gahee guyyaa 30
keessatti ijoo gibirichaa kan kaffale yoo ta’e,
5.6 Akkaataa labsii qaraxa teembiraa lak. 77/1996 (akka fooyya’etti) dirqama qaraxa teembiraa
qabu ofisaa beeksisee ijoo gibiraa xumuree kan kafale yoo ta’e yookiin abbaa taayitaa
galiitiin beeksifni murtii qaraxa taambiraa isa gahee guyyoota 21 keessati qaraxich xumuree
kan kafale yoo ta’ee dha.
6. Haalawwan Adabbiiwwan Gar-Tokkoon Dhiifama itti Godhamuu Danda’aman
6.1 Kaffalaan gibiraa yeroo seeraan murtaahe keessatii galiisaa beeksisee, gibira fi taaksii kan
kaffale ta’ee Abbaa Taayitaa Galiitiin gibirii fi taaksiin yammuu murtaahu
garaagarummaadhaan kan irraa barbaadamu gibira fi taaksii beeksisa galii irratti
ilaalamuun irra turerraa %25 ykn Qr. 20,000 lamaan keessaa kan isa xiqqaa ta’erra kan
caalu yoo ta’ee fi beeksifni murtii gibiraa fi taaksii ykn murtiin Koree Qulqqulleessituu Komii
isa gahee gibira fi taaksii ijoo garaagarummaan irraa barbaadamu guyyaa 30 kkeessatti
xumuree kan kaffale yoo ta’e adaba keessaa %90 ni ka’a.
6.2 Kaffalaan gibiraa yeroo seeraan murtaahe keessatii galiisaa beesisee, haaluma beeksise
sanaan gibira ykn taaksii kan kaffale ta’us Abbaa Taayitaa Galii gibira ykn taaksii kana
wayita murteessu gibira ykn taaksii garaagarummaan irraa barbaadamu ilaalchisee
beeksifni murtii gibiraa fi taaksii ykn murtiin Koree iyyata q ulqquleessuu isa gahee
(Tursiisanii kaffaluudhaan adaba buufame kaasuun gibira bu’aa daldalaa qofa kan ilaalu
yammuu ta’u, Galmee qabachuu dhiisuudhaan adaba buufame kaasuun kan ilaalu immoo
gibira bu’aa daldalaa fi taaksii dabalata qabeenyaa qofa):-
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a) Abbaa Taayitaa Galiitiin yeroo kafallii ji’a 6 osoo hin caalle kennamuuf keessatti gibira ijoo
xumuree yoo kaffale, gibira/taaksii kana irratti xiqqeessee beeksisuudhaan, tursiisee
kaffaluudhaan akkasumas galmee kan hin qabanne yoo ta’e galmee qabachuu dhabuun
adabni irratti buufame %85 ni ka’aaf.
b) Oliyyannoo dhiyeeffatee murtiin Gumii Oliyyannoo Gibiraa tiin osoo hin kennamiin dura ykn
komii ykn oliyyaannoo kan hin dhiyeeffane yoo ta’e akkeekkachiifni qabeenyasaa qabuuf
kennamee guyyaa 30 keessatti gibira/taaksii ijoo xumuree yoo kaffale, gibira/taaksicha kan
irratti xiqqeessee beeksisuudhaan, tursiisee kaffaluudhaan akkasumas galmee qabachuu
dhabuudhaan adabni buufame %80 ni ka’aaf.
c) Bu’uuramurtii Gumi oliyyannoo Gibiraa tiin beeksifni gibiraa/taaksii isa gahee guyyaa 30
keessatti xumuree yoo kafale, gibira/taaksii kana irratti xiqqeessee beeksisuudhaan,
tursiisee kaffaluudhaan akkasumas galmee qabachuu dhabuudhaan adabni buufame %75
ni ka’aaf.
d) Dhimma Gumii oliyyannoo Gibiraatiin murtiin itti kennameen akeekkachiifni qabeenyaansaa
akka qabamu isa gahee guyyaa 30 keessatti gibira/taaksii ijoo xumuree yoo kafalee,
gibira/taaksii kan irratti xiqqeessee beeksisuudhaan, tursiisee kafaluudhaan akkasumas
galmee qabachuu dhabuudhaan adabni buufame % 70ni ka’aaf.
e) Ajajni qabeenyaansaa akka qabamu ykn qabeenyaansaa yeroo qabametti gibira/taaksii ijoo
xumuree yoo kaffale, gibira/taaksii kana irratti xiqqeessee beeksisuudhaan, tursiisee
kaffaluudhaan akkasumas galmee qabachuu dhabuudhaan adabni buufame %65 ni ka’aaf.
f) Qabeeynaan Abbaan Taayitaa Galiitiinn caalbaasiin osoo hin gurguramiin dura gibira/taaksii
ijoo fi baasiiwwan qabeenyaa qabuuf bahe xumuree yoo kaffale, gibira/taaksii kana irratti
xiqqeessee beeksisuudhaan, tursiisee kaffaluudhaan akkasumas galmee qabachuu
dhabuudhaan adabni buufame %60 ni ka’aaf.
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g) Qabeeynaan Abbaan Taayitaa Galiitiin caalbaasiin osoo hin gurguramiin dura gibira/taaksii
ijoo fi baasiiwwan qabeenyaa qabuuf bahe xumuree yoo kafale, gibira/taaksii kana irratti
xiqqeessee beeksisuudhaan, tursiisee kafaluudhaan akkasumas galmee qabachuu
dhabuudhaan adabni buufame %55 ni ka’aaf.
6.3 Kaffalaan gibiraa galiisaa ykn gibira/taaksii yeroo seeraan kennameef keessatti osoo hin
beeksisiin kan hafe ykn kan tursiise ta’ee beeksifni gibiraa isa gahee.
a) Guyyaa 30 keessatti gibira/taaksii ijoo xumuree yoo kaffale beeksisuu dhabuudhaan,
tursiisee kaffaluudhaan fi galmee qabachuu dhabuudhaan adabni buufame %80 ni ka’aaf.
b) Abbaa Taayitaa Gibiraa tiin yeroo kafallii ji’a sadii (3) hin caalle kennamuuf keessatti
gibira/taaksii ijoo xumure yoo kaffale beeksisuu dhabuudhaan, tursiisee kaffaluudhaan fi
galmee qabachuu dhabuudhaan adabni buufame %75 ni ka’aaf.
c) Oliyyannoo dhiyeeffatee murtiin Gumii Oliyyannoo Gibiraa tiin osoo hin kennamiin dura ykn
komii ykn oliyyaannoo kan hin dhiyeeffane yoo ta’e akeekkachiifni qabeenyasaa qabuu
kennamee guyyaa 30 keessatti gibira/taaksii ijoo xumuree yoo kaffale, beeksisuu
dhabuudhaan, tursiisee kaffaluudhaan akkasumas galmee qabachuu dhabuudhaan adabni
buufame %70 ni ka’aaf.
d) Bu’uura murtii Gumii oliyyaannoo Gibiraa tiin beeksifni gibiraa/taaksii isa gahee guyyaa 30
keessatti xumuree yoo kaffalee, beeksisuu dhabuudhaan, tursiisee kaffaluudhaan
akkasumas galmee qabachuudhaan adabni buufame %65 ni ka’aaf.
e) Dhimma Gumii oliyyaannoo Gibiraatiin murtiin itti kennameen akeekkadhiifni
qabeenyaansaa akka qabamu isa gahee guyyaa 30 keessatti gibira/taaksii ijoo xumuree yoo
kafalee, beeksisuu dhabuudhaan, tursiisee kaffaluudhaan akkasumas galmee qabachuu
dhabuudhaan adabni buufame %60 ni ka’aaf.
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f) Ajajni qabeenyaansaa akka qabamu ykn qabeenyaansaa yeroo qabametti gibira/taaksii ijoo
fi baasiiwwan qabeenyaa qabuuf bahe xumuree yoo kafale, beeksisuu dhabuudhaan,
tursiisee kafaluudhaan akkasumas galmee qabachuu dhabuudhaan adabni buuffame %55 ni
ka’aaf.
g) Qabeenyaan eega qabamee booda beeksifni caalbaasii osoo hin bahiin dura gibira/taaksii
ijoo fi baasiiwwan qabeenyaa qabuuf bahe xumuree yoo kaffale, beeksisuu dhabuudhaan,
tursiisee kaffaluudhaan akkasumas galmee qabachuu dhabuudhaan adabni buufame %50 ni
ka’aaf.
h) Qabeenyaan Abbaan Taayitaa Galiitiin caalbaasiin osoo hin gurguramiin dura gibira/taaksii
ijoo fi baasiiwwan qabeenyaa qabuuf bahe xumuree yoo kaffale, beeksisuu dhabuudhaan,
tursiisee kaffaluudhaan akkasumas galmee qabachuu dhabuudhaan adabni buufame %45 ni
ka’aaf.
6.4 Galmeen Herreegaa kaffalaa Gibiraa tiin qabatame Abbaa Taayitaa Galiitiin fudhatama
osoo hin argatiin waan hafeef gibirri/taaksiin tilmaamaan kan murtaa’uu yoo ta’ee fi
garaagarummaan gibiraa/taaksii yoo jiraate:-
a) Yeroo seeraan murtaa’e keessatti galiisaa/gibira beeksisee haaluma beeksiseen
gibira/taaksi kan kaffale yoo ta’e, adabarraa %80 ni ka’aaf.
b) Yeroo seeraan murtaa’e keessatti galiisaa/gibira kan hin beeksisne ykn kan tursiise yoo
ta’e beeksisni murtii isa gahee guyyaa 30 keessatti gibira ijoo xumuree yoo kaffale,
adabarraa %70 ni ka’aaf.
6.5 Kaffalaan gibiraa galmee herreegaa waan hin qabanneef gibirri/taaksiin tilmaamaan itti
murtaa’ee fi beeksifni murtii gibiraa isa gahee:-
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a) Yeroo seeraan murtaa’e keessatti galiisaa ykn gibira/taaksii beeksisee haaluma
beeksiseen gibira/taaksii kan kaffale yoo ta’e akka murtii gibiraa Abbaa Taayitaa
Galiitiin gargaagarummaa jiru beeksisni murtii isa gahee guyyaa 30 keessatti
gibira/taaksii ijoo xumuree yoo kaffale, adabarraa %80 ni ka’aaf.
b) Yeroo seeraan murtaa’e keessatti galiisaa ykn gibira/taaksii osoo hin beeksisiin kan
hafe ykn tursiise kan beeksise yoo ta’e beeksisni murtii isa gahaa/guyyaa 30 keessatti
gibira/taaksii ijoo xumuree yoo kaffale, adabarraa %70 ni ka’aaf.
c) Keewwattoota xiqqaa (a) fi (b) jalatti kan ilaalaman akkuma jiranitti ta’ee beeksifni
murtii ykn murtiin koree iyyata qulqquleesuu isa gaheen booda sanadaa fi Galmee
herregaa barbaachisaa ta’ee waan hin qabanneef heyyamni daldala isaa akka irraa
dhorkamu kan godhame yoo ta’e sanadaa fi Galmee herreegaa qabachuuf wanta
barbaachisaa ta’e mijeesuu isaa yoo mirkaneessee fi galmee akka qabatuu fi
dhiyeessuu Abbaa Taayitaa Galiitiif dirqama yoo seenne fudhatama argate dhorkaan
heyama isaa akka ka’uuf Biiroo Daldalaa fi Misooma gabaatiif ni barreeffamaaf.
6.6 Qaxaramaan Galii qaxaramuun argamuu beeksisee Gibira hojii kaffaluun irraa eegamu
beeksifni murtii Gibiraa isa gahee ykn murtiin koree iyyata qulquleessuu isa gahee:-
a) Oliyyannoo dhiyeeffatee murtiin Gumii Oliyannoo Gibiraatiin osoo hin kennamiin dura ykn
komiin ykn Oliyyanno kan hin dhiyeefanne yoo ta’e akeekkachiifni qabeenya isaa qabuu
kennamee guyyaa 30 keessatti gibira Ijoo xumuree yoo kaffale, adabbii irraa %90 ni ka’aaf;
b) Bu’uura murtii gumii oliyyannoo gibiraatiin beeksifni murtii gibiraa isa ga’ee guyyaa 30
keessatti xumuree yoo kaffale, adabbii irraa %80’n ni ka’aaf.
c) Dhimma Gumii oliyyannoo gibiraatiin murtiin itti kennamee akeekkachiifni qabeenya isaa
akka qabamuu isa gahee guyyaa 30 ykn yoroo kaffaltii ji’a jahaa hin caalle Abbaa Taayitaa
galiitiin kennamuuf keessatti gibira ijoo xumuree yoo kaffale, adabbii irraa %70 ni ka’aaf.
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d) Ajajni qabeenya isaa akka qabamu kennamee akkuma isaa gaheen ykn qabeenya isaa
yeroo qabametti gibira ijoo fi baasii qabeenya isaa qabuuf bahe xumuree yoo kaffalee ykn
yeroo kaffalttii ji’a lamaa hin caalle Abbaa Taayitaa Galiitiin kennamuuf keessatti Gibira ijoo
fi baasii qabeenya isaaf qabuuf bahee xumuree yoo kaffale adaba irraa %60 ni ka’aaf.
e) Qabeenyaan eerga qabamee booda beeksifin caalbaasii osoo hin bahiin duraa gibira ijoo fi
baasiiwwan qabeenyaa qabuuf bahee xumuree yoo kaffale adaba irraa %50 ni ka’aaf.
f) Qabeenyaan qabamee caalbasiin otoo hin gurguramiin dura gibira ijoo fi baasiiwwan
qabeenya qabuuf bahe xumuree yoo kaffale adaba irraa %40 ni ka’aaf.
6.7 Taaksii Dabalata Qabeenyaatiif galmaa’u kan qabu ta’ee otuu hin galmaa’in bittaa fi
gurgurtaa taaksiin kun itti kaffalamu kan raawwatee fi taaksiin kun tilmaamaan itti
murtaa’ee beeksisini murtii ykn murtiin koree qulqulleessituu komii isa ga’ee.
a. Guyyaa 30 keessatti taaksicha xumuree yoo kaffale adaba itti buufamerraa %50 ni ka’aaf;
b. Oliyyannoo dhiyeeffatee murtiin Gumii Oliyyannoo Gibiraa tiin osoo hin kennamiin dura ykn
oliyyaannoo kan hin dhiyeeffane yoo ta’e akeekkachiifni qabeenyasaa qabuu kennamee
guyyaa 30 keessatti taaksicha xumuree yoo kafale adaba itti buufamerraa %45 ni ka’aaf;
c) Bu’uura murtii Gumii oliyyannoo Gibiraa tiin taaksicha akka kafalu beeksifni isa gahee
guyyaa 30 keessatti taaksicha xumuree yoo kafalee adaba itti buufamerraa %40 ni ka’aaf;
d) Naahagaluun koree naahagaluuf dhiyaate dhimma itti murtaa’e irratti kaffalamuu
taaksichaaf akeekkachiifni qabeenyaa qabuu isa gahee guyyaa 30 keessatti idaa taaksichaa
kan kaffale yoo ta’e adaba itti buufamerraa %35 ni ka’aaf;
e) Kaffalamuu taaksichaaf beeksifni qabeenyaa qabuu akkuma isa gaheen ykn qabeenyaan
yammuu qabametti taaksichaa fi naasii qabeenyaa qabuuf bahe yoo kaffale adaba itti
buufameerraa %30 ni ka’aaf;
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f) Qabeenyaan eega qabamee booda beeksifni caalbaasii osoo hin bahiin dura taaksicha fi
baasiiwwan qabeenya qabuuf bahe xumuree yoo kafale adaba itti buufamerraa %25 ni
ka’aaf;
g. Qabeeynaan qabame caalbaasiin osoo hin gurguramiin dura taaksichaa fi baasiiwwan
qabeenyaa qabuuf bahe xumuree yoo kaffale adaba itti buufamerraa %20 ni ka’aaf;
6.8 Nami 3ffaan qabeenyaan kaffalaa gibiraa harkasaa jiru qabeenyaa kana dabarsee akka
kennu ajajni qabeenyaa qabuu isa gahee sababa gahaa hin taaneen yoo kennuu baate hanga
qabeenyaa abbaa idaa gibiraa harkasaa jiru kanaan gaafatamaa waan ta’eef kanuma akka
kaffaluuf beeksifni murtii ykn mutiin koree iyyata qulqquleessuu isa gahee:-
a) Guyyaa 30 keessatti idaa gibiraa/taaksii nama qabeenyaasaa harkasaa jiru san xumuree yoo
kafale qabeenyaa kennuuf fedhii dhabuun adaba itti buufamerraa %70 ni ka’aaf;
b) Oliyyannoo dhiyeeffatee murtiin Gumii Oliyyannoo Gibiraa tiin osoo hin kennamiin dura ykn
komii ykn oliyyaannoo kan hin dhiyeeffanne yoo ta’e akeekkachiifni qabeenyasaa qabuu
kennamee guyyaa 30 keessatti idaa gibiraa/taaksii xumuree yoo kaffale fedhii dhabuun
adaba itti buufamerraa %60 ni ka’aaf;
c) Bu’uura murtii Gumii oliyyannoo Gibiraa tiin idaa gibirichaa fi adabasaa akka kaffalu
beeksifni gibiraa isa gahee guyyaa 30 keessatti idaa gibichaa/taaksichaa xumuree yoo
kaffale fedhii dhabuun adaba itti buufamerraa %50 ni ka’aaf;
d) Kaffalamuu idaa gibirichaaf akeekkachiifni qabeenyaa qabuu isa gahee guyyaa 30 keessatti
idaa gibirichaa/taaksichaa kan kafale yoo ta’e fedhii dhabuun adaba itti buufamerraa%40 ni
ka’aaf;
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e) Kaffalamuu idaa gibirichaa /taaksichaaf beeksifni qabeenyaa qabuu akkuma isa gaheen ykn
qabeenyaan yammuu qabametti idaa gibirichaa/taaksichaa kan kaffale yoo ta’e fedhii
dhabuun adaba itti buufamerraa%30 ni ka’aaf;
f) Qabeenyaan eega qabamee booda beeksifni caalbaasii osoo hin bahiin dura idaa
gibiraa/taaksichaa fi baasiwwan qabeenyaa qabuuf bahe xumuree yoo kafale fedhii
dhabuun adaba itti buufamerraa %20 ni ka’aaf;
g) Qabeeynaan qabame caalbaasiin osoo hin gurguramiin dura idaa gibirichaa/taaksichaa fi
baasiiwwan qabeenyaa qabuuf bahe xumuree yoo kafale fedhi dhabuun adaba itti
buufamerraa %10 ni ka’aaf;
6.9 Herreega kafalamu irraa gibirri kan hin hir’ifamne ta’uu ykn kan galii hin godhamne ta’uu
hojii gaggeessaan beeku ykn beekuun irra ture gibirri kan hin hir’ifamne ta’uu kan beeku ykn
beekuun irra ture fi itti gaafatamaan Herreegaa ykn namni biraa itti gaafatamummaa herrega
kana to’achuu fi hordofuu seeraan hin bahanne adaba Labsii Lak. 74/95 kessata 90(4)
tiintumame akka kafalu beeksifni murtii ykn murtiin koree iyyata qulqquleessuu isa gahee:-
a) Guyyaa 30 keessatti adaba irratti bu’u kan kafalee xumuru yoo ta’e adaba kanarraa %80 ni
ka’aaf;
b) Oliyyannoo dhiyeeffatee murtiin Gumii Oliyyannoo Gibiraa tiin osoo hin kennamiin dura
adaba irratti bu’u kan kafalee xumuru yoo ta’e adaba kanarraa %70 ni ka’aaf;
c) Murtiin Gumii Oliyyannoo Gibiraa tiin kennamee ykn akeekkachiifni qabeenyaa qabuu
kennamee guyyaa 30 keessatti adaba kana kafalee kan xumuru yoo ta’e adabarraa %60 ni
ka’aaf;
d) Ajajni qabeenyaa qabuu akka kennameen ykn qabeenyaan yammuu qabame adaba kana
kan kafalu yoo ta’e adabarraa %50 ni ka’aaf;
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e) Qabeenyaan qabamee kan gurguramu ta’ee beeksifni caalbaasii osoo hin bahiin dura adabaa
fi baasiiwwan qabeenyaa qabuuf bahe kan kaffalu yoo ta’e adabarraa %40 ni ka’aaf;
f) Qabeenya qabame caalbaasiin osoo hin gurguramiin dura adabaa fi baasiiwwan qabeenyaa
qabuuf bahe kan kaffalu yoo ta’e adabarraa %30 ni ka’aaf;
6.10 Beeksifni murtii qaraxa teembiraa Abbaa Taayitaa Galiitiin kaffalaa qaraxa teembiraa
gahee:-
a) Yeroo kafallii ji’a 3 hin caalle abbaa Taayitaa Galiitiin kennamu keessatti qaraxicha xumuree
kan kaffale yoo ta’e adabarraa %90 ni ka’aaf;
b) Kaffalaan qaraxaa mana Murtii Olaanaaf oliyyannoo dhiyeeffatee murtiin osoo hin
kennnamiin dura qaraxicha xumuree kan kaffalee yoo ta’e adaba irraa %80 ni ka’aaf;
c) Manni murtii olaana murtii eega kenneen booda adeemsi raawwachiisuu osoo hin
jalqabamin dura qaraxicha xumuree kan kaffale yoo ta’ee adaba irraa %70 ni ka’aaf;
d) Oliyyannoon lamaffaa murtii oliyyannoo jalqaba dhiyaatee irratti kename irratti dhiyaate
murtiin osoo hin kennamiin dura ykn kennamee adeemsi raawwachiisaa osoo hin
jalqabamin qaraxicha xumuree kan kaffale yoo ta’e adaba irraa %50 ni ka’aaf;
e) Bu’uura murtii iyyannoo lamaffaa tiin Galmeen raawwachiisaa banamee murtiin
raawwachiisaa osoo hin kennamiin dura qaraxicha xumuree kan kaffale yoo ta’e adaba irraa
%40 hin ka’aaf;
6.11 Haalawwan Biroo Adabni Galii Beeksisuu Dhabuu ittin ka’u
Kaffalaan gibiraa galii isaa beeksisuu dhabuun ykn turee beeksisuun adabni kaffalu malu, gibira
kaffalamuu malu kan caaluu;
a) %100n kan caalu yoo ta’e, adaba kaffalamu keessaa %80 akka ka’uuf ni ta’a.
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b) %76 hanga %100 kan caalu yoo ta’e, adaba kaffalamu keessaa %60 akka ka’uuf ni ta’a,
c) %51 hanga %75 kan caalu yoo ta;e, adaba kaffalmuu keessaa %30 akka ka’uuf ni ta’a,
d) %26 hanga %50 kan caalu yoo ta’e, adaba kaffalamu keessaa %30 akka ka’uuf ni ta’a,
e) Hanga %25 kan caalu yoo ta;e, adaba kaffalamu keessaa %10 akka ka’uuf ni ta’a.
7. Haalawwan Addaa Adabni Guutummaan Guutuutti itti ka’uu Danda’u
Bu’uura qajeelfama kanaan haalli adabni guutummaan ykn gartokkoon itti ka’u keewwata 5 fi 6
jalatti kan ilaalame yoo ta’ellee, kaffalaan gibiraa, taaksii, yookiin qaraxa akka hin kaffalle kan
isa godhe:-
a) Rakkoo tasa gahu jechuun beela, miidhaa Hawaanisaa/raammoo, weerara dhibee loonii,
bakakkaa, galoo, kan kana fakkatan bala adda addaa;
b) Waraana alaa fi keessaa;
c) Kafalaan gibiraa du’uu ykn haala hin yaadamneen balaa guddaa irra gaheen fi ykn haala
malee dhibamuu kafalaa gibiraa;
d) Dhaabbatni daldalasaa kasaaraan ykn sababa adda addaan yoo cufame;
e) Qaxaramtootni gibira hojii kafalan hojiirraa yoo hir’ifaman fi burqaa galii biraa kan hin
qabne yoo ta’an; Adabbiiwwan buufaman gutumaan guutuutti akka ka’an ni godhama.
Kutaa Sadii
Tumaalee Adda Addaa
8. Haalawwan Adabni itti hin kaane.
Bu’uura haalawwan keewwata 5,6 fi 7tiin adabni bulchiinsaa akka ka’an kan ibsame yoo
ta’eyyuu:-
1. Kafalaan gibiraa/taaksii fi qaraxa waa’ee burqaa galiisaa ykn hanga galisaa, hanga
hojiisaa ykn ibsaa ykn sanadoota gibira/taaksii fi qaraxa murteessuuf barbaachisan
dhiyeessuuf eehamamaa yoo ta’uu dide;
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2. Keewwata 5(4) qajeelfama kanaan kan ilaalame akkuma jirutti ta’ee odeeffannoo/ibse
sobaa dhiyeessuudhaan murtii Abbaa Taayitaa Galii faalleessuuf ykn dogoggorsuuf kan
yaale ykn akka dogoggoru kan godhe yoo ta’e fi sababa kanaan yakkaan himatamee kan
itti murtaa’e yoo ta’e;
3. Bu’uura Labsii Gibira Galii lak. 74/95 keewwata 91tiin tumameen kaffalaan nama gibiraa
herrega kaffalamu irraa hir’isee hambisuuf Lakkoofsa eenyummaa kaffalaa gibiraa waan
hin dhiyeessineef adaba buufaman
4. Bu’uura Labsii taaksii Eksaayizii Lakk.74/95 keewwata 21, Labsii Taaksii tarnovarii Lakk.
75/95 kewwata 24 fi Labsii taaksii dabalata qabeenyaa Lakk. 285/94 keessata 47tiin
adabni bulchiinsaa dhalaan buufaman,
5. Namni taaksii dabalata qabeenyaatiif hin galmoofne naga’ee taaksichaa kennuudhaan
taaksicha yoo sassaabe,
6. Akkaataa Labsii taaksii dabalata qabeenyaa Lakk. 285/94 keessata 45(b) taaksiin
kaffalamuu qabu akka xinnaatu ykn hirfamni heyyamamu akka guddatu kan godhu
naga’ee taaksii sobaa qopheessee kan dhiyeesse ykn naga’ee taaksii kennuu otuu qabuu
kan hin kennine fi ykn taaksicha kan hin sassaabne ykn kan sassaabe ta’uun kan irra
ga’ame yoo ta’e.
7. Akkaataa Labsii taaksii dabalata qabeenyaa Lakk. 285/94 keessata 33(1) tiin dhiyeessa
taaksiin irratti kaffalamu nama VAT tiif galmaa’e irraa namni bite waliindha’iinsa
raawwateen ykn waan hin taane akka ta’eetti dhiyeessu isaatiin namichi galmaa’e
dogoggora bittaa fi gurgurtaa isaa kanaan taaksii irraa bililsa ykn taariifa duwwaa(0) tiin
kan kaffalamu taasisee yoo fudhate fi Abbaan Taayitaa galiiwwan taaksicha hin
kaffalamne, dhalaa fi adaba waliin namicha bite gaafate yoo kaffalchiise,
8. Akkaataa Labsii taaksii dabalata qabeenyaa Lakk. 285/94 keewwata 33(1) tiin dhiyeessa
taaksiin irratti kaffalamu nama VAT tiif galmaa’e irraa namni bitee waliindha’insa
raawwatan ykn waan hin taane akka ta’etti dhiyeessuu isaatiin namichi galmaa’e
dogoggora bittaa fi gurgurtaa isaa kanaan taaksii irraa bilisa ykn taariifa duwwaa (0) tiin
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kan kaffalamu taasisee yoo fudhate fi Abbaan Taayitaa galiiwwan taaksicha hin
kaffalamne, dhalaa fi adaba waliin namicha bite gaafate yoo kaffalchiise, hin kaafaman.
9. Dirqamaa fi sirna iyyannoo fi Ragaan itti dhiyaatu fi murtii adaba kaasuu
i. Kaffalaan gibiraa adabni akka dhiifamuuf iyyatu Biroo Maallaqaa fi Misooma
Dinagdee Oromiyaa ykn Waajiraalee Maallaqaa fi Misooma Dinagdee bakka kuusaa
isaa jirutti iyyata isaa barreeffamaan dhiyeessa.
ii. Ragaalee Biiroon/Waajjiri M.M.Diinagdee isa gaafatu hunda ni dhiheessa. Akkuma
barbaachisummaa isaattii Odiitaroota dhimmicha akka qulqullessaniif ergamaniif
galmee fi ragaa isaa ni agarsiisa, ni dhiyeessa.
iii. Biirichi/Waajjirichi dhimmoota adaba kaasuu irratti iyyannoo dhiyaataniif haala
qajeelfama kanaatiin murtii kennudhaan akka raawwatu ni godha.
iv. Adabni kam iyyuu kan ka’uu danda’u akkaataa labsii Gibiraa Lakk. 74/95 keessata 106 tiin Koree iyyata qulqulleessuun ilaalamee yaada murtii dhiyaatu irratti hundaa’ee ta’a.
v. Bakka barbaachisaa ta’etti Biiroon Maallaqaa fi Misooma Dinagdee Oromiyaa
kaffalaa gibiraa sadarkaa adda adda irra jiru irraa adabni akka ka’u murteessuu ni
danda’a.
10. Yeroo Qajeelfamni kun Hojiirra itti oolu
Qajeelfamni kun Caamsaa guyyaa 01/1997 irraa egalee hojiirra oola.
19. MAASHINII GURGURTAA GALMEESSU (CASH REGISTER MACHINE )
Mashinii gurgurta galmeessu maalii (what is sales register machine)? Mashinii gurgurtaa jechuun sochii daldaala keessatti gurgurtaa guyya guyyaan adeemsifamu
ykn tajaajilas ta’ee shaqaxa gurguramu kan galmeessuu fi wantoota gurgurtaa keessatti
rawwataman hunda nagahee elektoroniksii bifa maxxansuun kan baasu fi lakkoofsa
eenyummaa addaa abbaa Taayitaa Galiwwaanii fi Gumuruka Itoopiyaan kan kennamu kan qabu
yoo ta’u, meeshaa daataa beezii abbaa taayitaatiin kan wal qabate dha.
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Barbaachisummaa fi faayidaa Mashinii gurgurtaa galmeessu
Rakkoolee bulchiinsa taaksii biyya keenyaa keessatti rakkoo cimaa ta’an (bold) ta’ani mul’atan
keessaa inni guddaan qabiinsa ragaa ammayya’aa fi itti faayyadama isaa dha. Rakkoon kun
kaffalaa gibiraa fi dhabbata gibira sassaabu jiddu wal amananii akka hin hojjanne godhee jira.
Gibirri ragaa irratti hin hundoofne fi tilmaamaan murtaa’u qara tokkoon mootummaan galii
argachuu qabuu akka hin arganne yoo godhu gara biraatiin immoo kaffalaan gibiraa, gibira
kaffaluu qabu qofaa akka kaffalu waan hin taasisneef adeemsa hojii irratti rakkoo uumaa jira.
Amala gibira tilmaamaan murteessan keessa rakkoolee hedduu waan qabuuf qaamolee lamaan
giddu wal galteen akka hin umamne godhaa jira.
Kanaafu yeroo amma hojiimata tilmaamaan rawwatamu keessaa bahuun tajaajila iftoomina
qabu fi saffisa kennuuf sirna qabiinsa ragaa ammayyaa fi itti fayyadama hojii irra olchuun
filannoo kan hin qabne dha.
Haaluma kanaan Mashinii gurgurtaa galmeessu rakko kana furuuf filannoo isa duraa dha.
Kanaafu kaffalaan gibiraa galii sirrii argatee irratti hunda’amee gibiraa ykn taaksii akka kaffalu
tasisuun waliitti dhufeenya qamoota lamaan giddu jiru wal amanuun akka hojjeetamu taasisa.
Akka walii galaattii meeshicha hojii irra olchuun wantii barbaachiseef faayidaa waliin waan
argamsisuuf.
Gabaabumatti fayiidaleen meeshichaa akka armaan gaditti tarreeffamanii jiru.
Hojimaataa seeraan alaa ni hanbisa (dhowwa)
Hojimaataa tilmaamaan hojjotamu ni hanbisa
Haqaa qabeessummaa hojii irra ni olcha
Walgalteen qaama lamaan jiddu akka umamu ni taasisa
Aadaa fedhii fi amanamuummaan gibira kaffaluu ni guddisa.
Baasii bulchiinsa ni hir’isa
Dandeetti beekumsa daldalaa ammayya ni guddisa
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Kaffalaa gibiraa fi qaama gibira sassaabu jiddu qabiinsa ragaa fi itti fayyadama ragaa
akka fayyadaman waan godhuuf gibira ragaa sirrii irratti hundaa’ee akka kaffalamuu fi
sassaabamu taasisa.
Dirqama Meeshicha itti fayyadamuu kan qabu eenyu faadha?
Gara fulduraatti daldalli fi sirni taaksii biyya keenyaa ammayy’aa yoo dhufe dhaabbanni
daldaala kamiyyu meeshicha akka itti fayyadamu ni yaadama.
Akka biyya keenyaatti meeshichi hojii irra olmaa kan jalqabe ji’a Guraandhala 2000 yoo ta’u,
haala qabatamaa naannoo keenyaatti dirqama maashinii gurgurtaa galmeessuu bitachuu kan
qaban daldaltoota gurgurtaan isaanii 100,000.00 hanga 500,000.00 (sadarkaa “B”) akkasumas
gurgurtaan waggaa isaanii 500,000.00 (sadarkaa “A”) ol ta’ani dha.
Haala itti fayyadamaa
Akkaataa qajeelfama lak.139/1999 mana mare ministeroota Itiyoophiyaatiin baheen akkaataa
dirqama itti faayadama meshichaa kan ibsu dha.
Keessattuu qajeelfamicha armaan olitti ibsame kana jalatti keewwata 4 jalatti nagaheen
kaffalaa gibiraa mashinii gurgurtaa galmeessaa (cash register machine) fayyadamu odeefanno
qabachu qabu akka armaan gadiitti taa’ee jira. Haaluma kanaan
Maqaa kaffalaa gibiraa abbaa taayitaa gibiraa fi qaama hayyamaa hojii kennuun
Maqaa daldalaa
Lakkofsa eenyumma kaffalaa gibiraa
Lakkoofsa moodeelii fi lakkoofsa sartafikeeetii beekamtii maashini gurgurtaa galmeessa
(cash sales register ) tiif kenname
Lakkoofsa hayyama galmeessaa fi itti fayyadama maashinii gurgurtaa galmeessa (cash
sales register machine)
Naannoo hojii irra olmaa mashini gurgurta galmeesa (cash sales register machine)
Lakkoofsa nagahee
Gurgurtaan guyyaa raawwate
Gosa Gurgurtaa meshaalee ykn tajaajila raawwatamee fi baay’ina isaa
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Gatii gurgurtaa
Haal duree maashini gurgurtaa galmeessu galmaa’uuf ykn baafachuuf waantootni guutamuu
qaban
Lakkofsa eenyumma kaffalaa gibiraa itti fayyadamaa mashina gurgurtaa galmeessu
Lakkoofsa taaksii dabalataa qabeenya itti fayyadama mashina gurgurtaa galmeessu
Seeritii meeshichaa, modeelii isaa fi lakkofsaa walitti aanu
Dubbiftu lakkooftu meeshichaa fi dubbiftuun guyya adeemsifamee.
Tarreefama meeshaalee gurguramaani
Akkaataa danbii lak.137/1999 mashinii kaash rijistarii hojii irra olmaa baheen dhiyeesitootni
meeshaalee kana yeroo kaffalaa gibiraaf gurguru mashina gurgurtaa galmeessu ragaa armaan
gadiitti tarreefamaan kana guutuu qaba.
Seeriti fi moodeelii meeshicha
Lakkoofsa sartafikeetii beekumsa, seeritii fi moodelii meeshichaa
Lakkofsa itti fayyadamaa fi hayyama meeshichaa
Guyyaa itti gurgurame
Guyyaa galmee
Lakkoofsa enyummaa kaffalaa gibiraa fi lakkofsa taaksii dabalata qabeenyaa fayyadama
ykn kaffalaa gibiraa
Meeshichii guyya hojii irra olu, gosa hojii daldalaa fi teessoo
Akkaataa beekamtii itti gaafatan
Dhiyeesitootni maashina gurgurtaa galmeessu kamiyyuu osoo mashinicha
gurgurtaaf hin dhiyeessin dura beekamtii seeriti fi maodeelii meeshichaa
argachuuf iyyanno abbaa taayitaa gibiraaf dhiyeeffachuu qaba.
Iyyaannoonis dhiyaachu kan qabu akkaataa unka abbaan taayitaa qopheessen
dhiyeefachuu qaba.
Akkaata danbii lakk.137/1999 keewata 9-11 tti ibsameen amaloota mashinii
qabachu kan ibsuu sanada dhiyeeffachuu qaba.
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Akkaataa beekamtiin itti haqamu
Beekamtiin seeritii fi modeelii mashinii kash rijistiriif kennamee kannen armaan gaditti
ibsamaniin haqamuu ni danda’a.
Beekamtiin kan keennameef ragaa sobaa dhiyeessuun kan bira gahame yoo ta’e
Meeshichii kun yeroo hojii irra olu akkaataa danbii lak.137/1999 kewwata 9-11
jiruu yoo amaloonni guutamu qaban osoo hin guutamiin yoo biraa gahame.
Osoo abbaan taayitaa gibiraa hin beeksisiin dura jijjirama seeriti fi modeeli
meeshicha irratti jijjirama yoo godhan
Namni ykn kaffalaan gibiraa warra beekamtii kana kennameef danbii
lakk.137/1999 yoo kan cabsee ta’e
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የኦሮሚያ ገቢዎች ቢሮ ራዕይ ፤ ተልዕኮና
ዓላማ
ተልዕኮ
“ግብርን በፈቃደኝነት የመክፈል ባህልን በማዳበር፤ ህግን ሊያስከብር የሚችል ሙያዊ ብቃትና
ተነሳሽነት ያለው ባለሙያ በመጠቀም ዘመናዊ የታክስ አስተዳደር ስርዓት በመዘርጋት፣
ለክልሉ ልማት የሚውል ገቢ በብቃት በመሰብሰብ የዜጎችን ማህበራዊና ኢኮኖሚያዊ
ደህንነት ማረጋገጥ፡፡
ራዕይ
“በ2012 የክልሉ ኢኮኖሚ የሚያመነጨውን ገቢ በብቃት በመሰብሰብ የዜጎችን
ማህበራዊና ኢኮኖሚያዊ ደህንነት ማረጋገጥ»
ዓላማ
ዘመናዊ የግብር/ታክስ አወሳሰንና አሰባሰብ ሥርዓት በመዘርጋት ለተገልጋዮች
ፍትሐዊ፤ ቀልጣፋና ጥራት ያለው አገልግሎት መስጠት፣
ታክስ ከፋዩ ግዴታውን በፈቃደኝነት እንዲወጣ ማስቻል፣
የታክስ ማጭበርበርና ስወራን በመከላከልና በመቆጣጠር የታክስ ህግጋትን ማስከበር፣
ኢኮኖሚው የሚያመነጨውን የታክስ ገቢ በብቃት እና በወቅቱ መሰብሰብ፣
የቢሮው ስልጣንና ተግባር
ዘመናዊ የግብር/ታክስ አወሳሰንና አሰባሰብ ሥርዓት በመዘርጋት ተግባራዊ ያደርጋል፡፡
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በመስኩ ግልጽነትና ተጠያቂነትን መሠረት በማድረግ ፍትሐዊ፣ ቀልጣፋና ጥራት
ያለው አገልግሎት ይሰጣል፡፡
ታክስ ከፋዮች በፈቃደኝነት ታክስ የመክፈል ባህልን እንዲያዳብሩ የግንዛቤ
ማስጨበጫ ፕሮግራሞችን ተግባራዊ ያደርጋል፡፡
የታክስ ህጎችን፣ ደንቦችንና መመሪያዎችን አፈጻጸም ለማሻሻል የበለጠ ትኩረት
በመስጠትና ሌሎች ገቢዎች በአግባቡ እንዲሰበሰቡ ለማድረግ የጥናትና የምርምር
ሥራዎችን ያካሄìዳል፤ በጥናትና ምርምር ውጤት መሰረት ፖሊሲዎችን ህጎችን
ያመነጫል፤ ሲፈቀድ በሥራ ላይ ያውላል፡፡
የታክስ ህጎችን ለማስፈጸም የሚያስፈልጉ በማናቸውም ሰው እጅ የሚገ ሰነዶችን
ይመረምራል፤ ይይዛል.
በታክስ ላይ የሚፈፀሙ ወንጀሎችን መርምሮ በማጠረት አስፈለጊውን እርምጃ
ይወስዳል፡፡
የንብረት ባለቤት ለመሆንውል ለመዋዋልና በስሙ ለመክሰስና ለመከሰስ ይችላል፣
አላማውን ተግባራዊ ለማድረግ የሚያስፈልጉ ሌሎች ተዛማጅ ተግባራቶችን
ያከናውናል፡፡
1. የግብር /ታክስ ምንነትና ጠቀሜታው
I. ግብር/ታክስ ምንድነው?
ግብር/ታክስ ማለት በህግና ደንብ ላይ ተመርኩዞ መንግሥት ከህዝብና ከድርጅት ገንዘብ
የሚያገኝበት ስልት ማለት ነው፡፡ በመሆኑም መንግሥት የህብረተሰቡን ማህበራዊ፣ ፖለቲካዊና
ኢኮኖሚያዊ አገልግሎቶች ማስፋፊያና ማጠናከሪያ የሚያውለው ገንዘብ ዋነኛ ምንጭ የሆነው
ግብር/ታክስ ህግና ስርዓት ተበጅቶለት የሚሰበሰብ ሲሆን ከዚህም በመነጨ ግብር/ታክስ
ለስልጣኔ የሚከፈል መዋጮ እንደሆነ አብዛኛዎቹ መንግሥታትና ዜጐቻቸው ይግባባሉ::
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የግብር/ታክስ ጠቀሜታ
ግብር/ታክስ እንደ ኢትዮጵያ ላሉ ታዳጊ ሀገር መንግሥታት ለኢኮኖሚ ልማት፣ ለማህበራዊ
አገልግሎት መስፋፋት፣ ለባህል ዕድገት፣ ለመከላከያና ደህንነት፣ ለፍትህ መስፈን ፣ ለአካባቢ
ጥበቃ፣ በአጠቃላይ ለሕዝብ ኑሮ መሻሻልና ለአገር ብልፅግና መሳካት እንዲሁም
የሚነድፏቸውን ዕቅዶች እውን ለማድረግ የሚያገለግል ነው:: ግብር/ታክስ ለመንግሥት ገቢ
የማስገኘት ጠቀሜታ ያለው ብቻ ሳይሆን ኢኮኖሚን ለማነቃቃት የሚያግዝ ከመሆኑም በላይ
ኢንቨስትመንትን ለማበረታታት፣ ልማትን ለማፋጠን፣ ንግድን ለማስፋፋትና በዜጎች መካከል
ፍትሀዊ የሆነ የሀብት ክፍፍል እንዲኖር የሚረዳ መሳሪያ ነው፡፡ ግብር/ታክስ ማስከፈልም ሆነ
መክፈል ከህግ የሚመነጭ ኃላፊነት ሲሆን የኢትዮጵያ የግብር ህግም ያለህግ ግብር
እንደማይሰበሰብ ይደነገጋል፡፡
2. ታክስ ባህሪያት
በአጠቃላይ ታክስ ከዚህ በታች በተዘረዘሩት ባህርያት ይታወቃል
ታክስ ማለት በግዳጅ የሚሰበሰብ መዋጮ ነው:-(Tax is a compulsory contribution)
ይህ ማለት ታክስ ግብር ከፋይ ላይ የሚጣለው በግብርና ታክስ መመሪያ ነው፡፡
በመመሪያው መሠረት ግብር ከፋዩ የተወሰነበትን ግብር መክፈል እንጂ ሌላ አማራጭ
የለውም፡፡
ታክስ የሚጣለው በመንግሥት አካል ብቻ ነው:: (Tax is levied only by the
government) ይህ ማለት በዘመናዊ ታክስ ስርዓት ከፌዴራል ወይም ከክልል መንግሥት
በስተቀር ማንኛውም ሰው ወይም አካል ታክስ መሰብሰብ መብት የለውም ማለት ነው፡፡
ስለዚህ ታክስ መወሰንም ሆነ የመሰብሰብ ስልጣን ያለው መንግስት ብቻ ነው::
ታክስ በሁኔታዎች ላይ አይመሠረትም (Tax is not based on condition) ይህ ማለት
ግብር ከፋዩ ከሚፈልገው የታክስ ጥቅም ከመንግሥት ካላገኘሁ አልከፍልም የሚል ሁኔታ
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አይኖርም ማለት ነው፡፡ ይልቁንም የመንግሥት ዓላማን እውን ለማድረግ የራሱን ድርሻ
መወጣት አለበት፡፡
ታክስ የሚሰበሰበው ህጋዊ በሆነ መልኩ ነው፡፡ (Tax is a legal collection) በአጠቃላይ
መንግሥት ታክስ ወይም ግብር የሚሰበስበው ህጋዊ በሆነ መንገድ በሚሠራ ሥራ ላይ ሆኖ
በግብርና ታክስ መመሪያና ደንብ መሠረት ነው፡፡ መንግሥት ህጋዊ ያልሆነ ሥራ ላይ
ታክስ አይሰበስብም፡፡ ለምሣሌ፣ ከሴተኛ አዳሪ፣ ከልመና፣ ከሥርቆት፣ ከኮንትሮባንድ እና
ከመሳሰሉ በሕግ ከልተደነገጉ ሥራዎች ታክስ አይሰበሰብም ፡፡
ታክስ ግዴታ የመወጣት ድንጋጌ ነው፡፡ (Tax imposes personal obligation) ታክስ
የሚጣለው ታክስ መክፈል የሚገባ ግለሰብ ላይ ብቻ ነው፡፡ ይህ ማለት አንድ ሰው ወይም
ድርጅት በታክስ መመሪያና ደንብ መሠረት ታክስ መክፈል ካለበት ታክሱን የመክፈል
ግዴታ አለበት፡፡
ታክስ ለጋራ ጥቅም የሚውል ነው ፡ (Tax is for the common benefit) መንግሥት
ታክስ ሰብስቦ ለከፈለውም ላልከፈለውም አገልግሎት ለመስጠት በተለያዩ ሁኔታዎች ወጪ
ያደርጋል፡፡ ምክንያቱም የመንግሥት ወጪ ለሁሉም ነውና፡፡ ስለዚህ ታክስ ለጋራ ጥቅም
በጋራ መዋጮ የሚከፈል ነው ማለት ይቻላል፡፡
ታክስ የሚከፈለው በግለሠብ ገቢ እና የግብር ከፋይ ሥራ እንቅስቀሴ ላይ በመመርኮዝ ነው
፡፡ (Tax is based on taxable person, income, item and/or activity) ምንም
እንኳን ታክስ በግዳጅ የሚሰበሰብ መዋጮ ቢሆንም ገቢው በታክስና ግብር አዋጅ
ካልተካተተ በስተቀር ሁሉም ሰው ወይም ድርጅት ታክስ እንዲከፍሉ አይገደዱም ፡፡
ለምሣሌ፣ አንድ ያልተቀጠረ ሰው ከመቀጠር የሚገኝ ግብር መጠየቅ የለበትም፡፡
አንዳንድ የታክስ ዓይነቶች ውስን ዓላማ አላቸው (Certain taxes have specific
objectives) ትልቁና ወሳኝ የታክስ ዓላማ ገቢን ለማሳደግ ቢሆንም አንዳንዶች ግን ውስን
ዓላማ አላቸው፡፡ ለምሣሌ፣ ሲጋራ ላይ የሚጣል ታክስ፣ ጎጂ የምርቱን አጠቃቀም ለመቀነስ
የሚደረግ ታክስ ነው፡፡
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የታክስ አከፋፈል አድሎ የለውም፡፡ (Tax does not discriminate) ታክስ የሚጣለው
በሁሉም ግለሰብ ወይም ድርጅት ላይ ሆኖ ገቢያቸው ታክስ ለመከፈል የሚያበቃቸው ሁሉ
ይከፍላሉ፡፡ስለዚህ ታክስ ዘርን፣እምነትን፣ሳይለይ የሚጣል ክፍያ ነው፡፡
3. የታክስ ዓላማዎች
ቀደም ሲል የታክስን ትርጉም በምናይበት ጊዜ ታክስ በግዳጅ የሚሰበሰብ መዋጮ ሆኖ
በቀጥታም ሆነ በተዘዋዋሪ ታክሱን ለከፈለ ተመጣጣኝ ጥቅም ላያስገኝ ይችላል፡፡
መንግሥት ታክስ የሚጥለው ለምንድነው?
i. የመንግሥት ገቢን በማሳደግ ለሚሠራው ሥራ ወጪ ለመሸፈን ነው፡- (Raising
revenue by a government to finance expenditures of activities) ዋነኛው
የታክስ ዓላማ መንግሥት ለሚያከናውነው የተለያዩ ሥራዎችና አገልግሎቶች
ወጪዎች ለመሸፈን ነው፡፡ ለምሣሌ፡- ለትምህርት ቤት፣ ለጤና ተቋማት መብራት
ኃይልና ቴሌኮሚኒኬሽንን ለመዘርጋትና፣ ለማስፋፊያነት ለመሣሰሉት የልማት
ሥራዎች ነው::
ii. ፍትሀዊ ያልሆነ የገቢና የሀብት ክፍፍል ለመቀነስ፡- (To minimize income and
wealth inequalities) መንግሥት ታክስ የሚሰበስበው ለሚያከናውናቸው ሥራዎች
ወጪ ለመሸፈን ብቻ ሳይሆን ፍትሀዊ የገቢ ክፍፍል ለማስፈን ፣ ማህበራዊ ሚዛንን
በመጠበቅ ለገቢ ክፍፍል መሠረት የሚጥል ከፍተኛ ገቢ ያላቸው ከፍተኛ ግብር
እንዲከፍሉ፣ ዝቅተኛ ገቢ ያላቸው አነስተኛ ግብር ለመክፈል እንዲችሉ ነው::
iii. የተረጋጋ ኢኮኖሚ ማስፈን፡- (To ensure economic stability/stabilize
economy)
iv. መንግሥት የሚሰበስበውን ገቢ በዕቅድና ፕሮግራም ለታቀዱ ሥራዎች
የሚያስፈልገውን ወጪ ከመሸፈን በተጨማሪ የገበያ መዋዥቅ ሲከሰት ገበያ
ለማረጋጋት ይጠቀምበታል፡፡ ለምሣሌ፣ በኢንፍሌሽን ጊዜ ታክስን በመጨመር ገበያ
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እንዲረጋጋ ያደርጋል፡፡ ስለዚህ ታክስ ገበያ በማረጋጋት የተራጋጋ ኢኮኖሚ ለማስፈን
ትልቅ ሚና ይጫወታል ፡፡
v. የግል ኢንቨስትሜንት ለማበረታታት ያግዛል፣ (To promote private
investment) በተለይ መንግሥት በሀገር ውስጥ ምርት አምርተው ወደ ውጭ ሀገር
ለሚልኩ ባለሀብቶች ከታክስ ነጻ ያደርጋል፡፡ ይህ ማለት በሀገር ውስጥ ምርት የማምራት
ሥራ እንዲበረታታ ያደርጋል ማለት ነው:: ለምሣሌ፣ የኢትዮጵያ መንግሥት
ከንግድ እንደ ኢንቨስትመንቱ ደረጃ ከትርፍና ከጉምሩክ ቀረጥ ከሁለት ዓመት እስከ
ስምንት ዓመት ነጻ ያደርጋል፡፡
vi. ጎጂ ምርቶች አጠቃቀም ለመቀነስ (To discourage the consumption of
harmful products) መንግሥት የጤና ችግር የሚያደርሱ ምርቶች ላይ ትልቅ ታክስ
በመጣል ጎጂ ምርቶችን ይቀንሳል፡፡ ለምሣሌ፣ እንደ ትምባሆና አልኮG የመሳሰሉት
ምርቶች ላይ ትልቅ ታክስ በመጨመር እነዚህን ምርቶች ቀንሶ የሰዎች ጤና
እንዲጠበቅ ያደርጋል፡፡ ለምሣሌ፣ በእƒ ሀገር ውስጥ የትምባሆ ምርት ላይ የሚጣለው
የኤክሳይዝ ታክስ ከ20% እስከ 75% ሲሆን እንዲሁም በአልኮG ምርት ላይ ከ50%
እስከ 100% ነው፡፡
vii. ካፒታል እንዲበረታታ ያደርጋል (To enhance capital
formation/accumulation)
4. ግብር /ታክስ /ከፋዮች እነማን ናቸው? በስንት ይከፈላሉ?
ግብር ከፋዮች የሚባሉት ህጋዊ ሰውነት ያላቸው ድርጅቶች ወይም ግለሰቦች ናቸው፡፡ በገቢ
ግብር አዋጅ 74/1995 መሠረት በቀጥታ ወይም ቀጥታ ባልሆነ መንገድ ግብር ከፋዮች
ለሚመለከተው ግብር ሰብሳቢ መ/ቤት ግብር ወይም ቀረጥ ይከፍላሉ፡፡
በአገራችን ግብር ከፋዮች በሶስት ዋና ዋና መደቦች ይከፈላሉ፡፡
እነሱም፡- ደረጃ “ሀ” ፣ ደረጃ “ለ” እና ደረጃ “ሐ” በመባል ይታወቃሉ፡፡
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1. ደረጃ “ሀ” ግብር ከፋዮች፡- ከዚህ በታች የተመለከቱትን ግለሰቦችና ድርጅቶች አጠቃሎ
ይይዛል፡፡
በኢትዮጵያ ወይም በውጭ አገር ህግ መሠረት የተቋቋመ የህግ ሰውነት የተሰጠው
ድርጅት፣ወይም ግለሰብ ፣
ዓመታዊ የንግድ እንቅስቃሴው 500 ሺህ ብር የሆነ ወይም የተጠቀሰውን የገንዘብ
መጠን ግዢና ሽያጭ የሚያከናውን ማናቸውም ሌላ የንግድ ስራ ያካትታል፡፡
የደረጃ “ሀ” ግብር ክፋይ ሂሰብ መዝገብ ካልያዘ አስተዳደራዊ መቀጫ ያስከትልበታል::
በገቢ ግብር አዋጅ ቁጥር 74/1995 መሠረት ለአንድ የተወሰነ የግብር ዘመን
መያዝ የሚገባውን ተገቢ የሂሣብ ሰነድ /የሂሣብ መዝገብ / እና መግለጫ ያልያዘ
ግብር ከፋይ የተወሰነበትን ግብር 20 በመቶ መቀጫ ይከፍላል፡፡
የግብር አስገቢው ባለሥልጣን ግብር ከፋዩ ተገቢውን የሂሣብ መዝገብ ሰነድ እና
ሌሎችም መረጃዎች ከሁለት ተከታታይ ዓመታት ሳይዝ የቀረ መሆኑን ደርሶበት
ለፈቃድ ሰጪው መ/ቤት ይኸው ሲገለፅለት የግብር ከፋዩን የንግድ ስራ ፈቃድ
ወዲያውኑ ያግዳል፡፡
በ3ኛው ዓመትም ያላቀረበ እንደሆነና ይህንኑ የሚገልፅ ማስታወቂያ ሲደርስው
ፈቃድ ሰጪው መ/ቤት የግብር ከፋዩን የንግድ ስራ ፈቃድ ይሰርዛል፡፡
2. የደረጃ “ለ” ግብር ከፋዮች
እነዚህ ግብር ከፋዮች በዓመት ከብር 100 ሺህ በላይ እና ከ500 ሺህ በታች የንግድ
እንቅስቃሴ የሚያከናውኑ ግለሰቦችንና ድርጅቶችን የሚያጠቃልል ሲሆን እንደ ደረጃ
“ሀ” ግብር ከፋዮች የሂሣብ መዝገብ እንዲይዙ ይገደዳሉ፡፡
ደረጃ “ለ” ግብር ከፋይ ሂሣብ መገብዝ ያለመያዝ አስተዳደራዊ መቀጫ
ያስከትልበታል::
በገቢ ግብር አዋጅ ቁጥር 74/1995 መሠረት ለአንድ የተወሰነ የግብር ዘመን
መያዝ የሚገባውን ተገቢ የሂሣብ ሰነድ፣ የሂሣብ መዝገብ እና መግለጫ ያልያዘ
እንደሆነ የተወሰነበትን ግብር 20 በመቶ መቀጫ ይከፍላል::
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የግብር አስገቢው ባለሥልጣን ግብር ከፋይ ተገቢውን የሂሣብ መዝገብ ሰነድ
እና ሌሎችንም መረጃዎች በሁለት ተከታታይ ዓመታት ሳይዝ የቀረ መሆኑ
ሲደረስበትና ለፈቃድ ሰጪው መ/ቤት ይኸው ሲገለፅለት የግብር ከፋዩን
የንግድ ስራ ፈቃድ ከገቢ ሰብሰቢ መ/ቤት ወዲያውኑ ያግዳል፣
በ3ኛው ዓመትም ያላቀረበ እንደሆነና ይህንኑ የሚገልጽ ማስታወቂያ ሲደርሰው
ፈቃድ ሰጪው መ/ቤት የግብር ከፋዩን የንግድ ስራ ፈቃድ ይሰርዛል፡፡
3 የደረጃ “ሐ” ግብር ከፋዮች
እነዚህ ግብር ከፋዮች ዓመታዊ የንግድ እንቅስቃሴያቸው ከብር 100 ሺህ በታች የሆነ ወይም
በአመት እስከ ተጠቀሰው የገንዘብ መጠን ግዢና ሽያጭ የሚያዡው}å ናቸው፡፡ እንደ ደረጃ ሀ
አና ደረጃ ለ ግብር ከፋዮች የሂሣብ መዝገብ እንዲይዙ አይገደዱም፡፡ ሆኖN በፍላጐታቸው
መዝገብ መያዝ ይችላሉ፡፡
5. የግብር /ታክስ / አይነቶች ና ›ðéçT†¨<
የግብር/ታክስ አይነቶች ቀጥተኛ ና ቀጥተኛ ያልሆኑ እንዲሁም ሌሎች የግብር/ታክስ
አይነቶች ተብለው ይከፈላሉ፡፡
የቀጥተኛ ታክስ ምንነትና ዓይነቶች
ቀጥተኛ ታክስ ምንድነው?
ቀጥተኛ ታክስ የሚባለው ማንኛውም ግለሰብ ወይም ድርጅት በሚያገኘው ገቢ ላይ በቀጥታ
የሚጣል ግብር/ታክስ ነው፡፡
6.1. የቀጥተኛ ታክስ/ ግብር ዓይነቶች
6.1.1 ከመቀጠር የሚገኝ ገቢ ግብር ይህ ግብር ሰዎች ከመቀጠር በሚያገ‚ት ገቢ ላይ የሚጣል ነው፡፡ ማንኛውም ግለሰብ
በመንግሥት መስሪያ ቤቶችም ሆነ በሌሎች የግል ድርጅቶች ውስጥ ተቀጥሮ በወር ከብር 150
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በላይ የሚያገኝ ከሆነ ግብሩን የመክፈል ግዴታ አለበት፡፡ በመቀጠል የሚገኝ ገቢ በጥሬ ገንዘብ
የሚከፈለውንና በዓይነት የሚሰጠውን ጥቅም ያጠቃልላል፡፡
ሠንጠረዥ A
ተ.ቁ ግብር የሚከፈልበት የወር
ገቢ
ተከፋይ የገቢ ግብር
በመቶኛ
ተቀናሽ
1 0 - 150 ነፃ የለም
2 151 - 650 10 15
3 651 - 1,400 15 47.50
4 1,401 - 2,350 20 117.50
5 2,351 - 3,550 25 235.00
6 3,551 - 5,000 30 412.50
7 ከ5,001 - በላይ 35 662.00
ከመቀጠር የሚገኝ ገቢ ግብር መቶኛና ተቀናሽ አመዳደብ
ከመቀጠር የሚገኝ ገቢ ግብር ስሌት
ከመቀጠር የሚገኝ ገቢ ግበር ስሌት ለማሰልት ለምሰሌ፡-
የአቶ ደበላ የወር ደመወዝ ብር 5,275 ቢሆን በሰንጠረዥ 7ኛ ቅንፍ ውስጥ ይመደባል፡፡ ለገቢ
ግብር ተከፋዩን መጠን ለማግኘት ጠቅላላ ደመወዙን በቅንፍ በተቀመጠው የታክስ መተመኛ
35% አባዝተን ከውጤቱ ላይ ለቅንፍ የተቀመጠውን ተቀናሽ መጠን 662.00 ብር
እንቀንሳለን፡:
ይህ ማለት = 5,275 X 35% - 662.00
= 1,846.2 - 662.00
= 1,184.2 ከደመወዙ ለገቢ ግብር ተቀናሽ ይሆናል፡፡
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ከመቀጠር የሚገ‚ ገቢዎች ከግብር ነፃ ስለመሆን
የሚከተሉት ከመቀጠር የሚገ‚ ገቢዎች ከግብር ነፃ ይሆናሉ፡፡
በገቢ ግብር አዋጅ ቁጥር 74/1995 መሰረት በማናቸውም የአስራ ሁለት ወራት ጊዜ
ውስጥ ለአንድ ቀጣሪ ከአንድ ወር ለበለጠ ጊዜ ያላገለገለ ማንኛውም ባለሙያ ያልሆነ
ተቀጣሪ የሚያገኘው ገቢ፣
በቀጣሪዎች የሚዋጣ ከሰራተኛው የወር ደመወዝ 15 በመቶ ያልበለጠ የጡረታ መዋጮ
ፕሮቪደንት ፈንድ እና ማናቸውም ዓይነት የጡረታ ጥቅም፣
ተመሣሣይ ሁኔታ ለኢትዮጵያዊያን ተፈፅሞ ሲገኝ፣
የዲፕሎማቲክና የቆንስላዎች ወኪሎች እና በማንኛውም ኢምባሲ፣ ሌጋሲዬን፣
ቆንስላዎች ወይም ጉዳዩን የሚፈጽሙና የዲፕሎማቲክ ይለፍ ፈቃድ የያዙ ወይም
በዓለም አቀፍ አሠራር ወይም ልማድ መሠረት አብዛኛውን ጊዜ ከግብር ነፃ የሆኑ
ሰዎች ተቀጥረው በሚሰጡዋቸው አገልግሎቶች ምክንያት የሚያገ‚ዋቸው ገቢዎች፣
በተለይ ከገቢ ግብር ነፃ እንደሆኑ በአዋጅ ካልተሻሻለ ወይም ካልተሰረዘ በስተቀር
በኢትዮጵያ ውስጥ በስራ ላይ ባሉ ህጎች በአለም አቀፍ ስምምነቶች የተፈቀደ ገቢ፣
ለአንድ ሰው ከሚፈፀም ካሣ ወይም ስጦታ ጋር በተያያዘ፣
በተቀባዩ ሰው ላይ በደረሰ የአካል ጉዳት፣
በሌላ ሰው ላይ በደረሰ የሞት አደጋ፣
ሰራተኛው ሲታመም ቀጣሪው ለህክምና አገልግሎት የከፈለለት ገንዘብ፣
በስራ ውል መሠረት ለሰራተኛ የሚከፈል የመዘዋወሪያ አበል፣
የአየር ፀባይ አበል፣ሰራተኛው ከመደበኛ የስራ ቦታው ውጪ ስራውን ለማከናወን
ሲንቀሳቀስ የሚከፈለው የመጓጓዣ ወጪ እና የውሎ አበል፣
ሰራተኛው ወደተመደበበት የስራ ቦታ ሲሄድ የስራ ጊዜውን ጨርሶ ሲመለስ ወይም
የውጭ አገር ዜጋ በውሉ መሠረት የሚከፈለው የመጓጓዣ ወጪ፣
የመንግሥት የልማት ሥራ ድርጅቶች ወይም የመንግስት መ/ቤቶች ቦርድ አባል
ወይም ፀሐፊ እንዲሁም የፌዴራል እና የክልል መንግሥታት ወይም የከተማ
አስተዳደሮች በሚያቋቁሟቸው የጥናት ቡድን አባል ወይም ፀሐፊ በመሆን የሚከፈል
አበል፣
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የቤት ውስጥ ስራዎችን ለማከናወን በመስሪያ ቤት የሚቀጠሩ ሰዎች የሚያገ‚ት ገቢ፣
ከመቀጠር የሚገኝ ገቢ ግብርን ስለማስታወቅ
በየወሩ ከሰራተኞች ደመወዝ ተቀንሶ የሚሰበሰበው የስራ ግብር በሙሉ ቀጣሪው
ከእያንዳንዱ ወር መጨረሻ አንስቶ ባሉት 30 ቀናት ለግብር አስገቢው መስሪያ ቤት
አስታውቆ መክፈል አለበት፡፡
ከአንድ በላይ ለሆነ ቀጣሪ ተቀጥሮ ገቢ የሚያገኝ ተቀጣሪ ከእያንዳንዱ ወር መጨረሻ አንስቶ
ባሉት 30 ቀናት ለግብር አስገቢው መ/ቤት አስታውቆ መክፈል አለበት፡፡
ከመቀጠር የሚገኝ ገቢ ግብር ክፍያን ማዘግየት አስተዳደራዊ መቀጫዎችን ያስከትላል፣
በገቢ ግብር አዋጅ ቁጥር 74/1995 ማናቸውም ግብር ከፋይ የሚፈለግበትን ግብር በተወሰነ ጊዜ
ውስጥ ያልከፈለ እንደሆነ፡-
ግብሩ ሊከፈል ከሚገባው ቀን አንድ ቀን ከዘገየ ያልተከፈለውን ግብር 5 በመቶ፣
ከዚህ በኋላ ላለው ለእያንዳንዱ ወር የመጀመሪያ ቀን ሳይከፈል የቀረውን ግብር 2
በመቶ መቀጫ ይቀጣል፡፡
ከመቀጠር የሚገኝ ገቢ ግብር ክፍያን አሳንሶ ማስታወቅ አስተዳደራዊ መቀጫዎችን ያስከትላል
በገቢ ግብር አዋጅ ቁጥር 74/1995 መሠረት ማንኛውም ግብር ከፋይ በገቢ ማስታወቂያ ላይ
ሊከፈል የሚገባውን ግብር አሳንሶ ያስታወቀ እንደሆነ ያሳነሰውን ግብር መጠን አስርበመቶ
ወይም የተቀነሰው ግብር ከፍተኛ የሆነ እንደሆነ አሳንሶ ያስታወቀውን ግብር ሀምሣ በመቶ
መቀጫ ይከፍላል፡፡
6.1.2 ከቤት ኪራይ የሚገኝ ገቢ ግብር
በማናቸውም ሁኔታ ከተከራይ ቤት በሚገኝ ገቢ ላይ ከዚህ በታች በሰንጠረዥ ለ በተመለከተው ልክ
ግብር ይከፈላል፡፡ ቤቱ ወይም ግቢው ከነዕቃው ከተከራይ ገቢው ግብር ከሚፈለግበት ገቢ ጋር
ይደመራል፡፡
አከራዮች በህግ የሰውነት መብት የተሰጣቸው ድርጅቶችና ማህበራት ከሆኑ ግብር
ከሚከፈልበት ገቢ ላይ ሰላሳ በመቶ(30%) ይከፍላሉ፡፡
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በግለሰቦቹ ገቢ ላይ ከሆነ ደግሞ ከዚህ በታች በተመለከተው ሰንጠረዥ ለ መሠረት
ይወሰናል፡፡
ሠንጠረዥ ለ
የቤት ኪራይ ገቢ ግብር መቶኛና ተቀናሽ
ተ.ቁ ግብር የሚከፈልበት የዓመት
የኪራይ ገቢ ብር የሚከፈለው የገቢ
ግብር በመቶኛ
ተቀናሽ ብር
1 እስከ - 1,800 ነፃ የለም
2 1,801 - 7,800 10 180
3 7,801 - 16,800 15 570
4 16801 - 28,200 20 1,410
5 28201 - 42,600 25 2,820
6 42,601 - 600,00 30 4,950
7 ከ60,000 በላይ 35 7,950
የቤት ኪራይ ገቢ ግብር እንዴት ይሰላል /የሂሣብ መዝገብ ለማይዙ/
ለምሣሌ፡- አንድ ቤት በወር 2ሺህ ማለትም በዓመት ብር 24 ሺህ ቢከራይና ዓመታዊ የቦታ
ግብርና የሕንፃ ኪራይ ብር 3 በመቶ የሚከፈል ቢሆን የኪራይ ገቢ ግብር የሚከፈልበትን
መጠን እንደሚከተለው ማግኘት ይቻላል፡፡
በቅድሚያ ከዓመታዊ ገቢው ላይ የቦታ ግብሩና ሕንፃ ኪራይ ይቀነሳል፡፡
24,000-300 �23,700
ቀጥሎም የቦታ ግብርና ህንፃ ኪራይ ከእርጅና ቅናሽ 50% ጋር በመደመር ጠቅላላ ተቀናሹን
ማስላት /24,000x50% = 12,000+300 = 12,300 ብር ተቀናሽ ይሆናል፡፡
ይህም 24,000 - 12,300 = ታክስ የሚከፈልበትን መጠን 11,700ብር ይሰጠናል፡፡
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Page | 163
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ይህ መጠን ደግሞ በሰንጠረዥ 3ኛ ተራ ቁጥር ላይ ስለሚወድቅ በ15% መተመኛ ተባዝቶ
በሰንጠረዡ በተገለፀው መሠረት 570 ሲቀነስ የሚከፈለው የግብር መጠን ይገኛል፡፡
11,700x15/100 -570=1185 ስለዚህ በወር 2,000 ብር የተከራየ ቤት በዓመት 1185 ብር
የኪራይ ገቢ ግብር ይከፈላል፡፡
ማስታወሻ፡- አከራዩ ድርጅት ወይም ማህበር ከሆነ ታክስ የሚከፈልበት 11,700 በ30%
ይባዛና የሚከፈለው የታክስ መጠን ይታወቃል፡:
በዚህም መሠረት 11,700x 30% = 3,510
አንድ አከራይ ድርጅት በወር 2,000 ብር ላከራየው ቤት በዓመት ብር 3,510 ታክስ ይከፍላል
ማለት ነው፡፡
ከኪራይ ገቢ ላይ ግብሩ ከመሰላቱ በፊት የሚቀነሱ ወጪዎች፡-
ከገቢ ግብር በስተቀር ከተከራየው ቤት ጋር በተያያዘ የተከፈለ የመሬት እና የሕንፃ
ግብር፣
መዝገብ ለማይዙ ግብር ከፋዮች ለቤቶች፣ ለቤት ዕቃና ለመሳሪያ ማደሻ፣ መጠገኛና
ለእርጅና መተከያ /ዲፕሪሲየሽን/ የሚሆን ከቤት፣ከቤት ዕቃና ከመሳሪያ ከሚገኘው
ጠቅላላ የኪራይ ገቢ አንድ ሁለተኛ፣
መዝገብ ለሚይዙ ግብር ከፋዮች፣ ግብር ከፋዩ ወጪዎቹን በማስረጃ ማረጋገጥ እስከቻለ
ድረስ የኪራዩን ገቢ ለማግኘr ለኪራዩ ንግድ ስራ ዋስትና ለመስጠት፣ አንቅስቃሴውን
ለማስቀጠል የተደረጉ ወጪዎች፣
ለመሬት ሊዝ/ኪራይ/ ለቤቶች፣ ለቤት ዕቃና ለመሣሪያ ማደሻ መጠገኛና ለእርጅና
መተኪያ/ዲፕረሲየሽን/ በህጉ መሠረት፣
የባንክ ወለድ፣ የኢንሹራንስ፣ አረቦን /ፕሪሚየም/ናቸው ፡፡
በኪራይ ከሚገኝ ገቢ ግብር ነፃ ስለመሆን፣
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በገቢ ግብር አዋጅ ቁጥር 74/1995 አንቀጽ 66 ግብር ከፋዩ በተመደበበት ደረጃ መሰረት
ከዚህ በታች በተመለከተው መሠረት ለንግድ ሥራ ገቢ ግብር በተጠቀሰው ጊዜ ገደብ የኪራይ
ገቢውን አስታውቆ መክፈል አለበት፡፡
ከቤት ኪራይ የሚገኝ ገቢን በወቅቱ አለማስታወቅ አስተዳደራዊ መቀጫዎችን ያስከትላል
በገቢ ግብር አዋጅ ቁጥር 74/1995 መሠረት የኪራይ ገቢ ግብር የሚከፍሉ በሶስቱም
ደረጃዎች የሚገ‚ ግብር ከፋዮች በአዋጅ በተገለጸው ጊዜ ገደብ ውስጥ ካላስታወቀ፡-
ገቢውን ሳያስታውቅ ለዘገየበት ለመጀመሪያው 30 ቀን ወይም የዚህ ከፊል ለሆነው
ጊዜ ብር አንድ ሺህ፣
ገቢውን ሳያስታውቅ ለዘገየበት ለተጨማሪው 30 ቀን ወይም የዚሁ ከፊል ለሆነው ጊዜ
ብር ሁለት ሺህ፣
ከዚህ በላይ ላለው ገቢውን ሳያስታውቅ ለዘገየበት ለእያንደንዱ 30 ቀን ብር አንድ
ሺህ አምስት መቶ መቀጫ ይቀጣል፡፡
ከቤት ኪራይ የሚገኝ ገቢ ግብር ክፍያውን ማዘግየት አስተዳደራዊ መቀጫዎችን ያስከትላል
በገቢ ግብር አወጅ ቁጥር 74/1995 መሠረት ግብር ከፋዩ የሚፈለግበትን ግብር በህግ
በተወሰነ ጊዜ ውስጥ ያልከፈለ እንደሆነ፣
ግብሩን ሊከፍል ከሚገባው ቀን ለአንድ ቀን ከዘገየ ያልተከፈለውን ግብር 5 በመቶ፣
ከዚህ በኋላ ላለው ለእያንዳንዱ ወር የመጀመሪያ ቀን ሳይከፈል የቀረውን ግብር 2
በመቶ መቀጫ ይቀጣል፡፡
ከቤት ኪራይ የሚገኝ ገቢ ግብር ክፍያን አሳንሶ ማስታወቅ አስተዳደራዊ መቀጫዎችን
ያስከትላል
በገቢ ግብር አዋጅ ቁጥር 74/1995 መሠረት ግብር ከፋይ በገቢ ማስታወቂያ ላይ ሊከፈል
የሚገባውን ግብር መጠን አስር በመቶ ወይም የተቀነሰው ግብር ከፍተኛ የሆነ እንደሆነ አሳንሶ
ያስታወቀውን ግብር ሀምሣ በመቶ መቀጫ ይከፍላል፡፡
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6.1.3. የንግድ ስራ ገቢ ግብር
ይህ ግብር በአዋጅ ቁጥር 74/1995 መሠረት በንግድ፣ በሙያ/ፕሮፌሽናል/፣ በጣልቃ ገብ
ስራና በመሳሰሉት የሥራ መስኮv በሚገኝ ገቢ ላይ የሚጣል ነው፡፡ በአዋጅ ማንኛውም ግለሰብ
ወይም ድርጅት በአንድ ዓመት ባከናወነው ስራ ባገኘው ገቢ መጠን ግብሩን እንዲከፍል
ተደንግጓል፡፡ ከንግድ ስራ በሚገኝ አመታዊ ገቢ ላይ በሚከተለው ሰንጠረዥ መሠረት ግብር
ይከፈላል፡፡
ሠንጠረዥ ሐ. የንግድ ሥራ ገቢ ግብር መቶኛና ተቀናሽ
ተ.ቁ
ግብር የሚከፈልበት የዓመት የንግድ
ሥራ
ተቀናሽ
ከብር እስከ ብር በመቶኛ ብር
1 0 - 1,800 ነፃ የለም
2 1,801 - 7,800 10 180
3 7,801- 16,800 15 570
4 16,801- 28,200 20 1,410
5 28,201 -42,600 25 2,820
6 42,601 - 60,000 30 4,950
7 ከ60,000በላይ 35 7,950
የንግድ ሥራ ገቢ ግብር የሚሰላው
ለምሰሌ:-የአንድ ድርጅት የንግድ ትርፍ 28,201 ብር ቢሆን መክፈል የሚገባንን ለማስላት፡-
28,201 ብር በአምስተኛው ቅንፍ ውስጥ ከለሚገኝ መቶኛው 25 ነው፡፡ ተቀናሹ ብር ደግሞ
2,820 ነው፡፡
ስለዚህ የሚከፈለው ግብር =(28,201x25%) - 2,820= ብር 4,230 ይሆናል፡፡
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በሕግ የሰውነት መብት የተሰጣቸው ድርጅቶችና ማህበራት ከሆኑ ግብር
ከሚከፈልበት ገቢያቸው ላይ 30 በመቶ ይከፍላሉ፡፡
ከንግድ ሥራ ገቢ ላይ ግብሩ ከመሰላቱ በፊት የሚቀነሱ ወጪዎች፣
ለንግድ ሥራው ገቢ ለማግኘት በቀጥታ ወጪ የተደረገ ገንዘብ ማለትም የንግድ ዕቃውን ለመስራት፣
ለመግዛት ወደ ሀገር ለማስገባት ለመሸጥ እንዲሁም እነዚህን ለመሳሰሉት ስራዎች ሁሉ በቀጥታ ወጪ
የተደረገ ገንዘብ፣
ከንግድ ስራው ጋር ለተያያዙ ጠቅላላ ተግባርና ለስራ ማስኬጃ ለመሳሰሉ የተደረጉ
ወጪዎች፣
ግብር ከሚከፈልበት ገቢ ጋር ቀጥተኛ ግን‚ነት ላለው ጉዳይ ለምሳሌ የመድን
ዋስትና ለማግኘት የሚከፈል ክፍያ ለመሳሰሉ ዉጪዎች
ቢሮው በሚያወጣው መመሪያ ከሚወሰነው ገደብ ሳያልፍ የንግዱን ስራ
ለማስተዋወቅ በሀገር ውስጥና በውጭ ሀገር የሚደረግ የማስታወቂያ ወጪ፣
የንግድ ሥራው ለሰጠው አገልግሎት የሚከፈል ኮሚሽን ናቸው ወጪ ተቀናሽ
የሚደረገው፡-
አገልግሎቱ የተሰጠ መሆኑ ሲረጋገጥ፣
ለአገልግሎቱ የተከፈለው ኮሚሽን በአንድ ዓይነት ሁኔታ ተመሳሳይ አገልግሎት
ለመስጠት በገበያ ውስጥ እየተከፈለ ካለው ዋጋ ጋር ተመሳሳይ ሲሆን ነው::
በውጭ አገር የሚገኝ ኩባንያ ቅርንጫፍ ፣ ተቀጽላ ድርጅት፣ የህብረት ግን‚ነት
ያለው ኩባንያ ሆኖ በኢትዮጵያ ውስጥ የንግድ ስራ የሚካሄድ በውጭ አገር
ለሚገኘው ኩባንያ ዋና መስሪያ ቤት ወይም የኩባንያውን አብዛኛውን አክሲዮን
ለያዘ ድርጅት ወይም የህብረት ግን‚ነት ባለው ኩባንያ የሚፈጸም ማናቸውም ክፍያ
ተቀናሽ ሊደረግ የሚችለው፡-
የተባለው ወጪ ለተፈጸመው አገልግሎት በትክክል የተከፈለ መሆኑ ሲረጋገጥ፣
የተሰጠው አገልግሎት ለንግዱ ሥራ አስፈላጊ ሆኖ ሲገኝና አገልግሎቱ በሌሎች ሰዎች
ወይም በቅርንጫፉ፣ በተቀጽላ ድርጅት ወይም የህብረት ግን‚ነት ባለው ኩባንያ በራሱ
ሊከናወን የማይቻል ሲሆን ነው፡፡
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ኃላፊነቱ የተወሰነ የግል ማኀበር ወይም የሽርክና ማህበር ስራ አስኪያጅ ወይም ስራ
አስኪያጆች ደመወዝ እና በሌላም መልክ የሚከፈላቸው ገንዘብ ከተገቢው በላይ መሆኑን
የግብር አስገቢው ባለሥልጣን ሲረዳ የንግድ ስራውን ተፈጥሮ መሠረት በማድረግ
ለግብር አወሳሰን ሲባል ከአንድ በላይ የሆኑ ስራ አስኪያጆች ደመወዝ እንዳይቀነስ
ለማድረግ ወይም በማናቸውም ተገቢ መስሎ በታየው ሌላ መንገድ ለማስተካከል
ይችላል፡፡
ከብድር ከሚከፈል ወለድ ግብር የሚከፈልበት ሲወሰን ተቀናሽ የሚሆነው፡-
በኢትዮጵያ ብሔራዊ ባንክ እውቅና ከተሰጣቸው የአገር ወስጥ አበዳሪ ድርጅቶችና
ኢትዮጵያ ውስጥ ላሉ የንግድ ድርጅቶች ብድር ለመስጠት ከተፈቀደላቸው የውጭ
ባንኮች፣ የተገኘ ብድር ሲሆን ነው፡፡
ከውጭ ባንኮv በተገኘ ብድር የተከፈለ ወለድ ተቀናሽ የሚደረገው:-
አበዳሪው የውጭ አገር ባንክ ማንኛውም የብድር ገንዘብ ለማናቸውም ሰው መስጠት
ያቀደ መሆኑን እና ብድሩን ለማን እንደሚሰጥ የሚገልጽ የጽሁፍ ማስታወቂያ
ለግብር አስገቢው ባለሥልጣን ገቢ ሲያደርግ፣
ተበዳሪው ለአበዳሪው ከሚከፍለው ጠቅላላ የወለድ ሂሣብ ላይ አስር በመቶ(10%)
ቀንሶ የበጀት ዓመቱ ከተጠናቀቀ በኋላ ባለው የሁለት ወር ጊዜ ውስጥ ለግብር
አስገቢው ባለሥልጣን ገቢ ሲያደርግ ነው፡፡
ከስጦታ ወይም ከእርዳታ ላይ ግብር ተቀናሽ የሚደረገው የሚከተሉት ሁኔታዎች ሲሟሉ
ብቻ ነው፡፡
እርዳታ ተቀባዩ ለበጎ አድራጎት ድርጅትነት የተመዘገበ ሆኖ በዚሁ ዘርፍ ከፍተኛ
ግምት የሚሰጠው አስተዋጽኦ ያበረከተ እና ስለገንዘብ አጠቃቀሙ እና ስለሂሣብ
አያያዝ ግልጽነትን አና ተጠያቂነትን የሚያረጋግጥ አሰራር ያለው መሆኑ አግባብ
ባለው አካል ሲረጋገጥ፣
የአገር ነፃነት ለማስጠበቅ ሰው ሰራሽ ወይም የተፈጥሮ አደጋን ወይም ወረርሽኝን
ለመከላከል ወይም በማናቸውም ሌላ ምክንያት መንግሥት ባቀረበው የእርዳታ ጥሪ
መሠረት የተሰጠ እርዳታ፣
ለንግድ ባልተቋቋመ የትምህርትና የጤና አገልግሎት ተቋማት የተሰጠ እርዳታ፣
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Pay your tax today for a bright future!
በእርዳታ የተሰጠ ወይም ስጦታ ተቀናሽ የሚደረገው ከግብር ከፋዩ ዓመታዊ ግብር
የሚከፈል ገቢ 10% ያልበለጠ ሲሆን
ኪሣራ ግብር ከሚከፈልበት ገቢ ላይ ተቀናሽ የሚደረገው ኪሳራ የሚያሳየው የሂሣብ
መዝገብ ሂሣቡ በአንድ ዓመት ጊዜ ውስጥ ተመርምሮ ሲረጋገጥና ይኸውም በግብር
ባለሥልጣን መ/ቤት ተቀባይነት ሲያገኝ ብቻ ነው፡፡ ኪሣራው የሚሸጋገረው ለቀጣይ 3
የግብር ዘመናት ብቻ ሲሆን በማናቸውም ሁኔታ በሁለት የሶስት ዓመታት ጊዜ ከሚቆጠሩ
6 ዓመታት በላይ ለሚሸጋገር ተቀናሽ ሊሆን አይችልም፡፡
ለእርጅና የሚታሰብ ወጪ ተቀባይነት እንዲያገኝ፡-
ንብረቱ የተገኘበትን / የተገዛበትን/ ጊዜና ንብረቱ የተገዛበትን ዋጋ የሚያሳይ
ሰነድና ንብረቱ ከተገዛበት ጊዜ ጀምZ ስለእርጅና በጠቅላላው ተቀናሽ የተደረገውን
ገንዘብ የሚያስረዳ መዝገብ መያዝ ይኖርበታል፡፡
የካፒታል ተሳትፎ ተቀናሽ የሚደረገው በኢትዮጵያ ውስጥ ነዋሪ የሆነ ኩባንያ ወይም
የተመዘገበ የሽርክና ማህበር በሌላ ኩባንያ ወይም የሽርክና ማህበር ውስጥ ሥራ ላይ
ያዋለው ትርፍ ተቀናሽ የሚደረገው ከእያንዳንዱ የሂሣብ ዓመት ግብር የሚከፈልበት ገቢ
ከአምስት በመቶ ያልበለጠ ሲሆን ብቻ ነው፡፡
ግብር የሚከፈልበት የንግድ ሥራ ገቢ በሚወሰንበት ጊዜ የማይሰበሰቡ እዳዎች
ከማይሰበሰበው እዳ ጋር ተመጣጣኝ የሆነ ሂሣብ ቀደም ሲል በንግድ ስራው ገቢ ታይቶ
ከሆነ እና
እዳው ከግብር ከፋዩ የሂሣብ መዝገብ የተሰረዘ ከሆነ፣
እዳውን ለማስመለስ ተገቢው የሕግ እርምጃ ተወስዶ ገቢ ለማድረግ ያለመቻሉ
የተረጋገጠ ከሆነ ተቀናሽ ይደረጋል፡፡
ግብር የሚከፈልበት የፋይናንስ ድርጅት የንግድ ሥራ ገቢ በሚወሰንበት ጊዜ በኢትዮጵያ
ብሔራዊ ባንክ በወጣ መመሪያ የተፈቀዱ ልዩ /የቴክኒክ/ መጠባበቂያ ተቀናሽ ይደረጋል፡፡
ሆኖN ግብር የሚከፈልበት የፋይናንስ ድርጅቶች የንግድ ሥራ ገቢ ከልዩ መጠባበቂያ ሂሣብ
ወጪ በተደረገው መጠን ከፍ እንዲል ይደረጋል፡፡
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Pay your tax today for a bright future!
ግብር ከፋዩ ያገኘው ገቢ በሚሰላበት ጊዜ የግብር ዘመኑ ውስጥ ለተሸጠ በምርት
ሂደት ውስጥ ጥቅም ላይ የዋለ ወይም የምርት አካል አንዲሆን የተደረገ የንግድ ስራ
ሀብት ወይም በሽያጭ የተያዘ ማናቸውም ዕቃ የተደረገው ወጪ ተቀናሽ ይደረጋል፡፡
የሚከተሉት ከንግድ ሥራ ገቢ ግብር ነፃ ይሆናሉ፡-
አንድን ቴክኖሎጂ ለተወሰነ ሁኔታ እንዲስማማ በማድረግ ወይም አዲስ የፈጠራ ሂሣብ
በማቅረብ እና ወጪን ለመቀነስ የሚያስችሉ አሰራሮችን ስራ ላይ በማዋል የMሰጥ
ሽልማት፣
በማናቸውም መስክ የላቀ ተግባር ላከናወኑ ሰዎች የሚሰጥ ሽልማት፣
በኢትዮጵያ ውስጥ ፀንቶ በሚሰራበት ህግ፣ በአለም አቀፍ ስምምነት ወይም የግብር
ባለስልጣኑ በሚያደርገው ወይም በሚፈቅደው ስምምነት መሰረት በተለይ ግብር
እንዳይከፈልበት የተደረገ ገቢ፣
ማናቸውንም የስራ እንቅስቃሴ ለማከናወን ለሚሰጥ ፈቃድ ለመንግሥት የሚፈፀም ክፍያ፣
በስራቸው አጋጣሚ ከሚያገ‚ ገቢ ነፃ የተደረጉ የፌዴራል እና የክልል መንግሥታት
እንዲሁም የከተማ መስተዳድሮችና የመንግሥት መ/ቤቶችና፣
የኢትዮጵያ ብሔራዊ ባንክ ናቸው፡፡
የንግድ ሥራ ገቢን ስለማስታወቅ
ከኢትዮጵያ የበጀት ዓመት መጨረሻ ሐምሌ 1 ጀምሮ የንግድ ስራ ገቢ ግብር ከፋዮች የገቢ
ማስታወቂያ በመሙላት ግብራቸውን ለግብር አስገቢው መ/ቤት መክፈል ይኖርባቸዋል፡፡
በገቢ ግብር አዋጅ ቁጥር 74/1995መሠረት የገቢ ማስታወቂያ ጊዜ አንደሚከተለው ነው፡፡
የደረጃ “ሀ” የግብር ከፋዮች በየዓመቱ የትርፍና ኪሣራ፣ የሀብትና ዕዳ መግለጫ
በማዘጋጀት ግብሩ ከሚከፈልበት የሂሣብ ዓመት መጨረሻ እስከ 4 ወር ድረስ ማለትም
ከሀምሌ 1 እስከ ጥቅምት 30 ቀን ድረስ አስታውቀው መክፈል አለባቸው፡፡
የደረጃ “ለ” ግብር ከፋዮች በየዓመቱ ከሐምሌ 1 ቀን እስከ ነሐሴ 30 ቀን ባለው ጊዜ ውስጥ
ገቢ ማድረግ አለባቸው፡፡
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Pay your tax today for a bright future!
የደረጃ “ሐ” ግብር ከፋዮች በየዓመቱ ከሐምሌ 1 ቀን እስከ ሐምሌ 30 ቀን ባለው ጊዜ
ውስጥ ገቢ ማድረግ አለባቸው፡፡
የንግድ ስራ ገቢን በወቅቱ ያለማስታወቅ አስተዳደራዊ መቀጫዎችን ያስከትላል
በገቢ ግብር አዋጅ ቁጥር 74/1995 መሠረት በሶስቱም ደረጃዎች የሚገ‚ ግብር ከፋዮች
የንግድ ትርፋቸውን በአዋጅ በተገለጸው ጊዜ ገደብ ውስጥ ካላስታወቀ፡-
ገቢውን ሳያስታውቁ ለዘገዩlr ለመጀመሪያው 30 ቀን ወይም የዚህ ከፊል ለሆነው ጊዜ ብር
አንድ ሺህ፣
ገቢውን ሳያስታውቁ ለዘገዩlr ለተጨማሪው 30 ቀን ወይም የዚሁ ከፊል ለሆነው ጊዜ ብር
ሁለት ሺህ፣
ከዚህ በላይ ላለው ገቢውን ሳያስታውቅ ለዘገዩበት ለእያንዳንዱ 30 ቀን ብር አንድ ሺህ
አምስት መቶ መቀጫ ያስከትላል፡፡
ከንግድ ስራ የሚገኝ ገቢ ግብር ክፍያን ማዘግየት አስተዳደራዊ መቀጫዎችን ያስከትላል
በገቢ ግብር አዋጅ ቁጥር 74/1995 መሠረት ማናቸውም ግብር ከፋይ የሚፈለግበትን
ግብር በህግ በተወሰነ ጊዜ ውስጥ ያልከፈለ እንደሆነ፣
ግብሩ ሊከፈል ከሚገባው ቀን ለአንድ ቀን ከዘገየ ያልተከፈለውን ግብር 5 በመቶ፣
ከዚህ በኋላ ላለው ለእያንዳንዱ ወር የመጀመሪያ ቀን ሳይከፈል የቀረውን ግብር 2 በመቶ
መቀጫ ይከፍላል፡፡
ከንግድ ስራ የሚገኝ ገቢ ግብር ክፍያን አሳንሶ ማስታወቅ አስተዳደራዊ መቀጫዎችን
ያስከትላል
በገቢ ግብር አዋጅ ቁጥር 74/1995
መሠረት ማናቸውም ግብር ከፋይ በገቢ ማስታወቂያ ላይ ሊከፍል የሚገባው ግብር አሳንሶ
ያስታወቀ እንደሆነ ያሳነሰውን ግብር መጠን አስር በመቶ ወይም የተቀነሰው ግብር
ከፍተኛ የሆነ እንደሆነ አሳንሶ ያስታወቀውን ግብር 50 በመቶ መቀጫ ይከፍላል፡፡
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6.1.4 የሠንጠራዥ ‹‹መ›› ገቢ /ሌሎች ገቢዎች /የሚከተሉት ጨምሮ
የፈጠራ መብትን በማከራየት ከሚገኝ ገቢ
በማንኛውም የፈጠራ መብትን በማከራየት ከተገኘ ገቢ ላይ አምስት በመቶ ግብር
ይከፈልበታል፡፡
የቴክኒክ አገልግሎት በመስጠት ከሚገኝ ገቢ፣
በኢትዮጵያ ነዋሪ ለሆኑ ሰዎች በኢትዮጵያ ወጪ በተሰማራ የቴክኒክ አገልግሎት የተፈፀመ
ክፍያ አስር በመቶ ግብር ይከፈልበታል፡፡ ይህንንም ግብር አገልግሎት የተፈጸመለት ማለትም
ከፋዩ እየቀነሰ በማስቀረት ለግብር አስገቢው መ/ቤት ገቢ ማድረግ አለበት፡፡ የቴክኒክ
አገልግሎት ማለት ማናቸውም የባለሙያ ምክር ወይም የቴክኖሎጂ አገልግሎት ነው፡፡
ከዕድል ሙከራ ከሚገኝ ገቢ
ከእድል ሙከራ አሸናፊ በመሆን ለምሣሌ ከሎተሪ ከቶምቦላ ወይም ከሌሎች ተመሳሳይ
እንቅስቃሴዎች ገቢ የሚያገኝ ማናቸውም ሰው ከብር 100 በላይ በሆነው ገቢ ላይ አስራ
አምስት በመቶ ይከፍላል፡፡
ከአክሲዮን ትርፍ ድርሻ
የአክሲዮን ማህበር ከከፈለው የአክሲዮን ድርሻ ወይም ኃላፊነቱ የተወሰነ የግል ማህበር
ከሚከፋፈለው ትርፍ ገቢ የሚያገኝ ማናቸውም ሰው ባገኘው ገቢ ላይ አስር በመቶ ግብር
ይከፍላል፡፡
በተቀማጭ ገንዘብ ላይ ከሚከፈል የወለድ ገቢ
ማናቸውም ሰው ከተቀማጭ ገንዘብ ከሚገኘው ወለድ ላይ አምስት በመቶ ግብር ይከፍላል፡:
የተወሰኑ የካፒታል ንብረቶችን በማስተላለፍ ከሚገኝ ጥቅም
ለንግድ ለፋብሪካ ለቢሮ የተያዙ ሕንፃዎች አስራ አምስት በመቶ፣
የኩባንያዎች አክሲዮን ሰላሳ በመቶ ግብር ይከፈልበታል፡፡
የሚከተሉት የካፒታል ንብረቶችን በማስተላለፍ የሚገ‚ ጥቅሞች ከግብር ነፃ ይሆናሉ፡፡
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በገቢ ግብር አዋጅ ቁጥር 74/1995 ላይ በግል መኖሪያነት የተያዘ ቤት በማስተላለፍ የሚገኝ
ጥቅም ግብር እንደማይከፈልበት የደነገገ ቢሆንም ከግብር ነፃ ሊሆን የሚችለው መኖሪያ ቤቱ
ከተላለፈበት ቀን በፊት ባለው የሁለት ዓመት ጊዜ ውስጥ ሙሉ ለሙሉ ለመኖሪያነት ያገለገለ
መሆኑ ሲረጋገጥ ነው፡፡
ሌሎች ገቢዎችን ስለማስታወቅና ገቢ ስለማድረግ
በገቢ ግብር አዋጅ ቁጥር 74/1995 መሠረት ማናቸውም በሰንጠረዥ መሠረት ግብር
የሚከፈልበትን ገቢና የመሳሰሉትን ባለመብቱ የሚከፍል ሰው ቀንሶ ያስቀረውን ግብር
ከእያንዳንዱ ወር መጨረሻ አንስቶ ባሉት 15 ቀናት ውስጥ ለገቢ ሰብሳቢው መ/ቤት ገቢ
ማድረግ አለበት፡፡ ይሁንና በአንቀጽ 67 መሠረት የመጨረሻ ታክስ ሆኖ ከተከፋይ ሂሣብ ላይ
ተቀንሶ ገቢ በሚደረገው ግብር የማይሸፈን በማናቸውም ሁኔታ ከንብረት ኪራይ የሚገኝ ገቢ
እና ከንግድ ስራ ጋር ካልተያያዘ የካፒታል ዋጋ ዕድገት ጥቅም ያገኘ ማንኛውም ግብር ከፋይ
የግብር ሰብሳቢው መ/ቤት በሚያወጣው ቅጽ መሠረት ገቢውን ማስታወቅ አለበት፡፡ ግብር
ከፋዩ የዚህ ዓይነቱን የገቢ ማስታወቂያ ለገቢ ሰብሳቢው መ/ቤት የሚያቀርበው የበጀት ዓመቱ
ከተጠናቀቀ ጊዜ ጀምሮ ባለው የ2 ወር ጊዜ ውስጥ ነው፡፡
ግብር ቀንሶ ገቢ ማድረግ ያለበት /የዊዝሆልዲንግ ኤጀንት/ የሚከተሉት ግዴታዎች
ይኖርበታል፡-
ግብር ለተቀነሰበr ሰው ተከታታይ ቁጥር ያለው ህጋዊ ደረሰኝ ይሰጣል፣
ክፍያ የተፈጸመበትን የእያንዳንዱን ሰው ስም እና የስራ አድራሻ ግብር ከፋይ መለያ
ቁጥር/የተሰጠ ከሆነ በወሩ ውስጥ ለተጠቀሰው ሰው የተከፈለውን ገንዘብ አጠቃላይ
ድምር ተቀናሽ የተደረገውን ግብር ልክ ከግብር አስገቢው ባለሥልጣን በሚሰጠው ቅጽ
በየወሩ ሞልቶ ያቀርባል፡፡
ከተከፋይ ሂሣብ ላይ ቀንሶ /ዊዝሆልድ አድርጎ/ ገቢ ያለማድረግ አስተዳደራዊ መቀጫ
ያስከትላል፣
ይንን ገቢ ቀንሶ ገቢ ያላደረገ ሰው ከእያንዳንዱ ተከፋይ ሂሣብ ላይ ቀንሶ ገቢ ሳያደርግ
ለፈጸመው ክፍያ ብር 1000 መቀጫ ይከፍላል፡፡
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ከተከፋይ ሂሣብ ላይ ግብር ቀንሶ ለመንግሥት ገቢ ማድረግ ያለበት ሰው ወይም ድርጅት
/የዊዝሆልዲ¿· ኤጀንት/ ገቢ የማድረግን ስርዓት የመከታተል ወይም የመቆጣጠር
ኃላፊነት ያለበት ሆኖ ክትትሉን ወይም ቁጥጥሩን በተገቢው መንገድ ባለማከናወኑ ግብሩ
ተቀንሶ ገቢ ላለመደረጉ ምክንያት የሆነ የሂሣብ ኃላፊ ወይም ማንኛውም ሌላ ኃላፊ ብር
1,000 መቀጫ ይከፍላል፡፡
6.2 ቀጥተኛ ያልሆኑ የግብር /ታክስ ዓይነቶች
ቀጥተኛ ያልሆኑ ታክስ ምንድ ናቸው?
ቀጥተኛ ያልሆነ ታክስ እንደ ቀጥታ ታክስ ከግለሰብ ወይም ከድርጅት ከሚገኘው ገቢ በቀጥታ
ግለሰቡ ወይም ድርጅቱ ራሱ የሚከፍለው ሳይሆን በአገር ውስጥም ሆነ በውጭ በተመረቱ
ምርቶችና አገልግሎቶች ከተጠቃሚው የሚሰበሰብ ታክስ ነው፡፡
ቀጥታ ያልሆኑ የታክስ ዓይነቶች፣
የተጨማሪ እሴት ታክስ (VAT) አዋጅ ቁጥር 285/1994
ተርን ኦቨር ታክስ (TOT) አዋጅ ቁጥር 75/1995
ኤክሳይዝ ታክስ አዋጅ ቁጥር 76/1995
የቴምብር ቀረጥ አዋጅ ቁጥር 77/1995
በልዩ በህሪያቸው የሚታወቁ
ዊዝሆልዲንግ
6.2.1 የተጨማሪ እሴት ታክስ/ተ.እ.ታ/
የተጨማሪ እሴት ታክስ ቀደም ሲል ሥራ ላይ የነበረውን በሚመረቱና ከውጭ ወደ አገር
በሚገቡ ዕቃዎችና ሌሎችም አገልግሎቶች ላይ ይሰበሰብ የነበረውን የሽያጭ ታክስ ተክቶ
ከታህሣሥ 23 ቀን 1995 ዓ.ም. ጀምሮ ሥራ ላይ የዋለ ታክስ ነው ::
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Pay your tax today for a bright future!
ታክሱ አዲስ ታክስ ሳይሆን ቀደም ብሎ የነበረውን የሽያጭ ታክስ የተካ ሲሆን አዲስነቱ
በኮምፒዩተር የታገዘ፣ በምርትና በስርጭት ሂደት ውስጥ በተጨማሪው እሴት ላይ ብቻ
የሚታሰብ ዘመናዊ የታክስ አሰበሰብ ዘዴ መሆኑ ላይ ብቻ ነው::
የተጨማሪ እሴት ታክስ /VAT/ መሠረቱ ሰፊ የሆነ ከፍጆታ ዕቃዎችና ጥሬ ዕቃዎች
አምራቾች አንስቶ እስከ ቸርቻሪዎች ድረስ በሚደረጉ የማምረትና የማከፋፈል /የማሠራጨት/
ሂደቶች በሁሉም ደረጃዎች፣ በሚፈጠረው ተጨማሪ እሴት ላይ ይሰበሰባል::
በዚህም ምክንያት
ምርት ከአንድ ደረጃ ወደ ሌላው በሚተላለፍበƒ ወቅት የሚፈጠርን የታክስ
ተንከባላይነት ባህሪይ ቀደም ብሎ የተከፈለውን ታክስ በማቀናነስ በታክስ ላይ ታክስ
የማሰብ ሁኔታ እንዳይፈጠር ያደርጋል::
የነበረው የሽያጭ ታክስ በጥሬ ዕቃ ላይ የተከፈለን ታክስ ብቻ ተመላሽ የሚያደርግ
ሲሆን ፣በተጨማሪ እሴት ታክስ ግን ለማምረቻ መሣሪያዎች፣ ለማከፋፈልና
ለአስተደደራዊ ተግባራት የተከፈለው ታክስም ተመላሽ የሚደረግ በመሆኑ የወጪ
ንግድ እንዲበረታታ ያደርጋል::
ወደ ውጭ በሚላኩ ምርቶች ላይ ተፈፃሚ የሚሆነው መጣኔ (rate) ዜሮ በመቶ (0%)
ስለሆነና ለግብዓቶች የተከፈለው ታክስም ተመላሽ የሚደረግ በመሆኑ የወጪ ንግድ
እንዲበረታታ ያደረጋል::
ከዚሁ ጋራ ተያይዞ ተጨማሪ እሴት ታክስ የሚከተሉት ኢኮኖሚያዊ ጠቀሜታዎች ይኖሩታል::
ወደ ውጭ ለሚላኩ ምርቶች የተከፈለውን የግብዓት ታክስ ተመላሽ በማድረግ የአገሪቱ
ምርቶች በዓለም አቀፍ ገበያዎች ላይ በዋጋ ተወዳዳሪ እንዲሆኑ ያደርጋል፣
በአገር ውስጥ የሚመረቱ ምርቶች ከውጭ ከሚገቡ ምርቶች ጋር ተወዳዳሪ እንዲሆኑ
ያደርጋል፣
ለካፒታል ዕቃዎችም የሚደረገው የታክስ ተመላሽ ኢንቨስተመንትን ያበረታታል፣
አብዛኛዎቹ የዓለም ሃገሮች ከሽያጭ ታክስ ተጨማሪ እሴት ታክስን ተግባራዊ እያደረጉ
በመሆኑና ኢንቨስተሮችም መዋዕለ ንዋያቸውን ሥራ ላይ ማዋል ከመጀመራቸው በፊት
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የሚጠይቁት በአገሪቱ ስላለው የታክስ ሥርዓት በመሆኑ የተጨማሪ እሴት ታክስን በኢትዮጵያ
በሥራ ላይ ማዋል ትክከለኛ አቅጣጫን የያዘ ጠቃሚ እርምጃ እንደሆነ ይታመናል::
የተጨማሪ እሴት ታክስ አፈፃፀም በደረሰኝ ላይ ተመስርቶ የሚከናወን በመሆኑ በቀላሉ
ሳይከፈል ሊታለፍ ወይም ሊጭበረበር የሚችል ታክስ ባለመሆኑ የታክስ ሥራውንና
ማጭበርበርን በመቀነስ በታክስ ሕግ አፈፃፀም ሊኖር የሚገባውን ትክከለኛነትና ፍትሓዊነት
በአግባቡ ያስጠብቃል::
የተጨማሪ እሴት ታክስ ተግባራዊነት አነስተኛ ገቢ ባላቸው የህብረተሰቡ ክፍሎች ላይ ሚዛናዊ
ያልሆነ ጫና እንዳይፈጠር ለኑሮ መሠረታዊ የሆኑ የፍጆታ እቃዎችና አገልግሎቶች ከታክሱ
ነፃ እንዲሆኑ ተደርጓል:: ከዚሁ አስተሳሰብ አኳያ የሚከተሉት ምርቶችና አገልግሎቶች
ከታክሱ ነፃ ተደረገዋል::
የማይንቀሳቀስ ንብረት ሽያጭ ማስተላለፍ ወይም ኪራይ፣
የፋይናንስ አገልግሎት አቅርቦቶች
የሕክምና አገልግሎት አቅርቦቶች
የትምህርት አገልገሎት አቅርቦቶች
ወተት ፣'ዳቦና የእንጀራ አቅርቦት /ከአዋጁ በኃላ የታከለ/
የመብራትና የውኃ አቅርቦቶች'
የፖስታ ቤት ሥራዎችና የሕዝብ ትራንስፖርት የፊቃድና የምስክር ወረቀት
ክፍያዎች፣
(ከታክሱ ነፃ የተደረጉ ግብይቶች በዝርዝር በ 7.2 ተመልክቷል')
የተጨማሪ እሴት ታክስ በአነስተኛ የንግድ ሥራ የተሠማሩ ነጋዴዎችን የማስተዳደር ጫና
ሊቀንስ በሚችል መልክ የተቀየሰ በመሆኑ ዓመታዊ ሽያጫቸው ከብር 500,000 በታች
የሆኑት ከዚህ የታክስ መረብ ውጭ እንዲሆኑ ተደርገዋል::
ይሁንና የታክሰ ፈትሐዊነት ለመጠበቅ በተመሣሣይ ወቀት ተግባራዊ የሆነው የማስተካከያ
ታክስ ተርን ኦቨር ታክስ/ ተግባራዊ ሆኗል::
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Pay your tax today for a bright future!
መንግሥት ተጨማሪ እሴት ታክስን በተስተካከለ ሁኔታ ከታህሣሥ 23 ቀን 1995 ዓ.ም
ጀምሮ ሥራ ላይ ለማዋል የተላያዩ የህብረተሰብ ክፍሎችን አሰተያየት በመሰባሰብ በርካታ
ማሻሻያዎች አድርጓል::
ታክሱ ሥራ ላይ ከዋለ ወዲህም በየወቅቱ የአፈፃፀም ሂደቱን እየፈተሸ የማሻሻያ እርምጃዎቸን
አየወሰደ ይገኛል ::
ሰለተጨማሪ እሴት ታክሰ አጠር ያለ ማብራሪያ
ተጨማሪ እሴተ ታክስ ምንድነው?
ይህ ታክስ በፍጆታ ላይ ወይም በተጠቃሚው ወጪ ላይ የተመሰረተ ታክስ ነው::
የሚሰበሰበውም ወይም የሚቀረጠው ምርት ከውጭ አገር ወደ አገር ውስጥ ሲገባ /ኢምፖርት
ሲደረግ/ ወይም ማንኛውም የዕቃና የአገልገሎት ግብይት ሲካሄድ ነው::
የተጨማሪ እሴተ ታክስ የሚከፈልባቸው ግብይቶች የሚባሉት
በኢትዮጵያ ውሰጥ የተመረቱ አቅርቦቶች፣
የተጨማሪ እሴት ታክስ ከፋይ በሆነ የተመረቱ ወይም የተሰጡ አገልገሎቶች፣
የንግድ ሥራን በማስፋፋት ሂደት የሚሠሩትን፣
ከታክሱ ነፃ ወይም በዜሮ ትመና የሚቀረጡ መሆናቸው ተለይተው ያልተገለጹ
ሲሆኑ ነው::
በኢትዮጵያ ውስጥ የተሠሩ ማናቸውም አቀርቦቶች በታክሱ አዋጅ ነፃ እስካልተደረጉ ታክስ
የሚከፈልባቸው አቅርቦቶች ናቸው:: የታክሱ ከፋይም ለተጨማሪ እሴት ታክስ ምዝገባ
የሚያስፈልጉ መስፈርቶችን እስካሟላ ድረስ ግለሰብ፣ ድርጅት& ኩባንያ ሊሆን ይችላል::
አቅርቦቶች ከዚህ የታክስ መረብ ውጭ ሊሆን የሚችሉት፣
የታክሱ ከፋይ ባልሆነ ሰው የተሠሩ ሲሆን፣
በንግድ ሥራ ወይም የንግድ ሥራን ለማስፋፋት በሚደረግ ሂደት ያልተሠሩ ሆነው
ሲገኙ ነው::
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2.2 ታክስ ሊጣልባቸው የሚችሉ አቅርቦቶች የትኞች ናቸው ?/taxable supplies/
በንግድ ሥራ ላይ ተሠማርተው ዕቃዎችን የሚሸጡ /የዕቃ አቅርቦት የሚያካሄዱ/
ወይም
ለሌላ ሰው አገልግሎት ሰጥተው ክፍያ የሚቀበሉ ከሆነ /የአገልግሎት አቅርቦት
ካበረከቱ/ ታክስ ሊከፈልባቸው የሚችሉ አቅርቦቶች ይሆናሉ:: ለተጨማሪ እሴት
ታክሰ ከፋይነት ከተመዘገቡ ከእነዚህ አቅርቦቶች የተጨማሪ እሴት ታክስ ማስከፈል
ይችላሉ:: ይህም ለእርሰዎ የምርት ውጤት ታክስ /output tax/ ይሆናል ማለት
ነው::
2.3 የምርት ውጤት ታክስ (out put tax) ምንድነው?
የምርት ውጤት ታክስ ማለት አንድ ለተጨማሪ እሴት ታክስ የተመዘገበ ሰው ታክሱ
የሚከፈልበትን አቅርቦት ለደንበኞቹ ሲሸጥ የሚያስከፍለው ተጨማሪ እሴት ታክስ ነው::
ታክሱን ማስከፈል የሚችለው ራሱ የተጨማሪ እሴት ታክስ ከፋይ ሆኖ የተመዘገበ ሰው ብቻ
ነው::
2.4 ከተጨማሪ እሴት ታከስ ነፃ የሆኑ ሌሎች አቀርቦቶች ይኖራሉ?
በተጨማሪ እሴት ታክሰ አዋጅ ቁጥር 285/1994 አንቀፅ 8 በዝርዝር ተለይቶ በተደነገገው
መሠረት ከዚህ ታክስ ነፃ አቅርቦቶች ይኖራሉ:: አንድ ሰው እነዚህን አቅርቦቶች ወይም
አገልግሎቶች የሚያበረክት መሆን አለመሆኑን ጠንቅቆ ማወቅ ያስፈልገዋል::ምክንያቱም
ታክሱን ከከፈለ ቢኋለ ነፃ ለመሆን በሚገዛቸው ግብዓቶች ላይ የተከፈለ ታክስ ተመላሽ
እንዲሆንለት ወይም እንዲታሰብለት መጠየቅ ስለማይችል ነው ::
2.5 የተጨማሪ እሴት ታክስ መጣኔዎች /Rates /
የተጨማሪ እሴት ታክስ ሁለት የመቅረጫ መጣኔዎች ይኖሩታል::እነሱም 15 ከመቶ መደበኛ
መጣኔና ዜሮ ከመቶ መጣኔ የሚባሉት ናቸው::
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2.6 ምረቶች ወይም አገልግሎቶች ከታክሱ “ነፃ” ወይም በዜሮ መጣኔ ሥር የሚውሉ
መሆናቸው በምን ይታወቃል?
የተጨማሪ እሴት ታክስ አዋጅ ቁጥር 285/1994 አንቀፅ 2 እና አንቀፅ 8 እነዚሀን
አቅርቦቶችና አገልግሎቶች በዝርዝር ለይቶ አሰቀምጧል:: ከአዋጁ አንቀፅ አንብቦ መረዳት
ይቻላል::
2.7 ከታጫማሪ እሴት ታክስ ነፃ መሆንና በዜሮ መጣኔ መካከል ያለው ልዩነት ምንድነው?
በዜሮ መጣኔ ታክስ የሚታሰብባቸው አቅርቦቶችና አገልግሎቶች ለውጭ ገበያ ለሚቀርቡት
ሲሆን በታክስ መረቡ ውሰጥ የታቀፉ መሆናቸውን ለመግለፅ በዜሮ ከመቶ የታክስ መጣኔ
እንደሚከፈልባቸው ይታሰባሉ:: እነዚህ ምርቶችና አገልገሎቶች በተግባር ምንም ዓይነት
ታክስ የማይከፈልባቸው ሲሆኑ ነገር ግን ለምርቶቹ አቅርቦት የተከፈለ የግብዓት ተጨማሪ
እሴት ታክስ ለአቀራቢዎቹ ተመላሽ የሚደረግ ሁኔታ ስለሆነ ከታክስ ነፃ ከሆኑት በጣም
ይለያሉ::ከታክሱ “ነፃ” የሆኑ ምርቶችና አገልግሎቶች ምንም አይነት የተጨማሪ እሴት ታክስ
አይከፈልባቸውም:: ለግብዓት የከፈሉት ታክስ ካለም አይታሰብላቸውም:: በአጠቃላይ አነዚህ
ምርቶችና አገልግሎቶች ከተጨማሪ እሴት ታክሰ ሥርጭት ውጪ ናቸው ማለት ነው::
2.8 ሌሎች ተጨማሪ እሴት ታክስ ሊከፈልባቸው የሚችሉ አቅርቶች ምንድናቸው
የተጨማሪ እሴት ታክስ ክፍያ በየዕለቱ የሚፈፀም ሳይሆን በወር አንድ ላይ ተጠቃሎ
የሚከፈል ታክስ ነው:: ታክሱ ሊከፈልባቸው የሚገባ ሌሎች አቅርቦቶች ውስጥ የሚከተሉትን
በምሣሌነት ማየት ነው::
ሀ. ለሠራተኞች በቅናሽ ዕቃ ዎች ምግቦች ወዘተ…
ለ. የንግድ ሥራ ንብረቶች ሽያጭ/ለምሣሌ ወንበሮችና ጠረጴዛዎች ለንግድ ሥራ የሚውሉ
ተሽከካሪዎች መሣሪያዎች ወዘተ…
ሐ. ዕቃዎችን ለሌላ ሰው ማከራየት
መ. ለጓደኞችና ለንግድ ተወካዮች የሚሰጡ ሰጦታዎች
ሠ. የንግድ ሥራው ባለቤት ወይም ቤተሰቡ ለራሳቸው ጠቀሜታ ከንግዱ ሥራ ላይ
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የሚወስዳቸው ዕቃዎች
ረ. ሌላ ሰው በመወከል ከሚካሄድ ሽያጭ የሚገኝ ኮሚሽን ተጨማሪ እሴት ታክስ
ሊከፈልባቸው የሚችሉ አቅርቦቶች ናቸው::
2.9 የገንዘብ ክፍያ ያስከተለ ባይሆንም ተጨማሪ እሴት ታክስ የሚታሰብባቸው ሁኔታዎች
ይኖራሉ
አንድ ሰው ዕቃዎችን ወይም አገልግሎቶችን ከንግድ ሥራ ላይ በስጦታ መልክ ለሌላ ሰው
በስጦታ ቢያበረክት በወቅቱ ባለው የዕቃውቹ ወይም የአገልግሎቱ የገበያ ዋጋ ላይ
በመመስረት የተጨማሪ እሴት ታክሱን ማሰብ ይኖርበታል:: በተመሣሣይ ሁኔታ አንድ ሰው
ከሌላ ሰው ጋር የዐቃ ልውውጥ ቢያካሄድ ለለውጥ ባቀረበው ዕቃ ሙሉ ዋጋ ላይ የተጨማሪ
እሴት ታክሱን በማሰብ የምርት ውጤት ተጨማሪ እሴት ታክስ ከፋይ ይሆናል::
2.10 የግብዓት ታክስ (In put tax) ምንድነው?
አንድ ሰው የሚገዛቸው ብዙዎቹ ዕቃዎች ተጨማሪ እሴት ታክስ የታሰበባቸው እንደሆኑ
ይታወቃል:: ገዢው /ሸማቹ/ ለተጨማሪ እሴት ታክስ ግበር ከፋይነት የተመዘገበ ከሆነ
ለንግድ ሥራው ባከናወናቸው ግዥዎችና ወጪዎች ላይ የተከፈለውን የግብይት ተጨማሪ
እሴት ታክስ ማካካሻ ሊጠይቅ /ሊያስብ/ ይችላል:: የግብዓት ታክስ የሚባለው ይህ ነው::
የግብዓት ታክስ በጥሬ ዕቃዎች ግዢ ወይም ዕቃዎችን መልሶ ለመሸጥ በተደረገ ግዥ ላይ
የተከፈለ የተጨማሪ እሴት ታክስ ብቻ ሳይሆን የሚከተሉትንም ይጨምራል::
ሀ. ለንግድ ሥራ የተገዙ የቢሮ ዕቃዎችን
ለ. ከንግዱ ሥራ ጋር በተያያዘ ለዕቃ ማጓጓዣ የተገዙ ተሽከርካሪዎችን
ሐ. ለንግድ ስራው ተግባር የዋሉ የቴሌፎን ወጪዎችን
መ. ከንግድ ሥራው ጋር በተያያዘ ለጠበቆች ወይም ለአካውንታንቶች ለተፈፀሙ
ክፍያዎች ወዘተ…
ይህ ግን አንድ ሰው ለሌላ ሰው የንግድ ድርጅት ለሚገዛው ዕቃ የተከፈለን የተጨማሪ እሴት
ታክስ ወይም የራሱን ቤት ለማሟላት በፈፀመው ግዥ ላይ የተከፈለ የተጨማሪ እሴት ታክስ
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ማካካሻ ወይም ክሬዲት ሊያዝለት አይችልም:: በዚሁ ሁኔታ የተከፈለ ታክስ የግብዓት
ተጨማሪ እሴት ታክሰ ተብሎ ሊታሰብ አይችልም::
2.11 ለግብዓት የተከፈለ ተጨማሪ እሴት ታክስ ሁልጊዜ ተመላሽ ይሆናልን?
አንድ ሰው ግዢ በሚያከናውንበት ጊዜ ተጨማሪ እሴት ታክስ ይከፍላል:: ለተከፈለው ታክስ
ማካካሻ/ተመላሽ/ ለመጠየቅ ግን ግዢው ለአንድ ስራው እንደግብዓት የዋለ መሆን አለመሆኑን
በታክስ ሰብሳቢው ክፍል መጣራት ይኖርበታል:: ለንግድ ስራው ማከናወኛ የተፈጸመ ግዢ
ከሆነ ብቻ የግብዓት ተጨማሪ እሴት ታክስ ማካካሻ ሊታሰብ ይችላል:: ከዚሁ ጋር በተያያዘ
የሚከተሉት የግብዓት ተጨማሪ እሴት ታክስ ማካካሻ ሊጠየቅባቸው አይችልም::
ሀ. ለመንገደኛ ተሽከርካሪዎች የተከፈለ የንግድ ስራው በነዚህ ተሽከርካሪዎች ንግድ ወይም
ኪራይ ያልተሰማራ ከሆነ
ለ. ለመንገደኛ ተሽከርካሪዎች እድሳትና ጥገና የተከፈለ የንግዱ ስራ ከነዚሁ ተሽከርካሪዎች
ጋር የተቆራኘ ወይም ተሽከርካሪዎቹን በማከራየት እስካልሆነ ድረስ
ሐ. ለመዝናኛ የተከፈለ ወጪ የንግድ ስራው የመዝናኛ አገልግሎት አቅራቢ እስካልሆነ ድረስ
2.12 ከተጨማሪ እሴት ታክስ ነጻ የሆኑ አቅርቦቶችን የሚያከናውን ከሆነስ?
ከተጨማሪ እሴት ታክስ ነጻ የሆኑ አቅርቦቶችን ለሚያመርት ወይም አገልግሎቶችን
የሚያበረክት ማንኛውም የንግድ እንቅስቃሴ ለግብዓት ለተከፈለው የተጨማሪ እሴት ታክስ
ማካካሻ ወይም ተመላሽ ለመጠየቅ አይችልም::
2.13 ለግብዓት የተከፈለን የታክስ ተመላሽ ለመጠየቅ ምን ማስረጃ ያስፈልጋል?
በየወሩ የተጨማሪ እሴት ታክስ ማሳወቂያ /ገቢ ማደረጊያ ፎርም /tax return form/
በሚሞላበት ወቅት በሳጥን ቁጥር 95 ውስጥ የሚቀመጠው አሃዝ ለግብዓት የተከፈለን
የተጨማሪ እሴት ታክስ መጠን የሚያመለክት ነው:: በፎርሙ ላይ እንደተቀመጠው በሳጥን
ቁጥር የግብዓት ታክስ በሳጥን ቁጥር 35 ውስጥ ከተሞላው የምርት ውጤት ታክስ ከበለጠ
የኦሮሚያ ገቢዎች ባለሥልጣን/ የተ.እ.ታ. መምሪያ ይህን በብልጫ የታየውን ሂሣብ
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ለተከታታይ አምስት ወራት እንደ ክሬዲት ከያዘ በኃላ በ5ኛው ወር መጨረሻ ላይ
የማካካሻውን ክፍያ ጥያቄ ማቅረብ ይቻላል:: ጥያቄ ከቀረበ እሰከ ሁለት ወር ሂሳቡ ተመርምሮ
ክፍያ ይፈፀማል:: ይህ ጊዜ ለገቢ ሰብሳቢው መ/ቤት ሂሣቡን የሚያጣራበት ወቀት እንደሆነ
ይታሰባል::
5 የተጨማሪ እሴት ታክሰ /ተ.እ.ታ/ መሠረታዊ ቃላት ፍቺ
የሚከተሉት በተለምዶ የሚነገር ቃላት በተጨማሪ እሴት ታክስ ውሰጥ የተካተቱ ሰለሆኑ
ለገንዛቤ ይረዳ ዘንድ ፈቺአቸው እንደሚከተለው ቀርቧል::
ሀ. የግብዓት ታክስ /input tax/ አንድን ምርት ለማምረት ወይም አገልገሎት ለመስጠት
በሚፈፀም ግዥ ላይ የሚከፈል የተጨማሪ እሴት ታክስ ነው::
ለ. የምርት ውጤት ታክስ /out put tax/ ምርት በሚሸጥበት /አገልገሎት በሚሰጥበት/
ወቅት በመሸጫ ዋጋው ላይ ታስቦ የሚከፈል የተጨማሪ እሴት ታክስ ሲሆን ታክሱን
ማስከፈል የሚችለው ሰው እራሱ ለተጨማሪ እሴት ታክስ ከፋይነት የተመዘገበ ሰው ብቻ
ነው::
ሐ. ተከፋይ ተጨማሪ እሴት ታክስ ግብር መክፈል ባለበት “ ሰው” ለኦሮሚያ ገቢዎች
ባለሥልጣን/ለተጨማሪ እሴት ታክስ መምሪያ የሚከፈል የተጣራ
የተጨማሪ እሴት ታክስ ነው የስሌቱ ቀመርም
መ. ዜሮ ተመን /zero rating/ አቅርቦቱ ዜሮ ከመቶ /0%/ የሚከፈልበት ሆኖ ነገር ግን
ለአቅርቦቱ በገዥ ወቅት የተከፈለ የተጨማሪ እሴት ታክስ ተመላሽ /ማካካሻ/
ሊጠየቅበት ይቻላል::
ሠ. ከታክስ ነፃ የሆኑ ግብይቶች:- አቅርቦቶችን ከተጨማሪ እሴት ታክስ ክፍያ ነፃ ማድረግ
ነው::
ከታክስ ነፃ በተደረጉ ግዓቶች ላይ ምንም ተጨማሪ እሴት ታክስ አይከፈልበትም እንዲሁም
ምርቱን ለማምረት ወይም አገልግሎቱን ለመስጠት በተከናወኑ ግዥዎች /ግብዓቶች/ ላይ
የሚከፈል ታክስ =የምርት ውጤት ታክስ - የግብዓት ታክስ
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ግብይቱን ለመፈጠር በግዥዎች /ግብዓቶች/ ላይ የተከፈለ ተጨማሪ እሴት ታክስ ማካካሻ
/ተመላሽ/ ሊጠየቅበት አይቻልም::
“ሰው”ማለት የተፈጥሮ ሰውና በሕግ የሰውነት መብት የተሰጠወ ደርጅት ሲሆን ማህበራትንም
እንደሚጨምር በታክስ አዋጁ ትርጓሜ ተመልክቷል::
1. በተጨማሪ እሴት ታክስ ሥርዓት ታክሱ እንዴት ይሰላል?
የተጨማሪ እሴት ታክስ የሚታሰበው ምርት ከአንድ እጅ ወደ ሌላ እጅ በሽያጭ
በሚተላለፍበት ወቅት በየደረጀው በሚፈጠረው ተጨማሪ እሴት ላይ ነው:: በዚሁ መሠረት
የታክሱ ስሌት በሚከተሉት ምሳሌዎች ለማብራራት ተሞክሯል::
4.1 ምሳሌዎችና ታሳቢዎች
ምሳሌ 1:-
ለተለያዩ ሥራዎች የሚውል ግንድ እየቆረጠ በማጓጓዝ የሚሸጥ ድርጅት /ግለሰብ/ የግንዱን
ምርት ለጅምላ ተረካቢ በብር 110,000 ሸጠ እንበል:: በዚህ ደረጃ ላይ የምርቱ ተጨማሪ
እሴት ብር 110,000 ይሆናል:: ግንዶቹን በብር 110,000 የገዛው ጅምላ ሻጭ በበኩሉ
ለትራንስፖርትና ግንዶቹን በሚፈለገው መጠን ለመቆራረጥና ለመሰነጣጠቅ እንዲሁም
የትርፍ እድገቱን በማሰብ 15 ከመቶ በገዛበት ዋጋ ላይ ቢጨምር የምርቱ የመሸጫ ዋጋ ብር
126,500 ሆነ ማለት ነው:: በለሌላ አቀራረብ ጅምላ ሻጩ የብር 16500/126000-
110000/ ተጨማሪ እሴት ፈጠረ ማለት ነው:: አሁን የንግድ ጅምላ ሻጩ ምርቱን የተለያዩ
የእንጨት ቁሳቁሶችን አምርቶ ለተጠቃሚዎች ለሚያቀርብ ድርጅት /ግለሰብ/ በብር
126,500 ቢሸጥና የእንጨት ሥራ ድርጅት ደግሞ የማምረቻ ወጪውንና ትርፉን በማሰብ
የ20 ከመቶ ጭማሪ ቢያደርግ የምርቱ ዋጋ ብር 151,800 ሲሆን የእንጨት አምራቹ ተጨማሪ
እሴት /151,800-126,500/ ብር 25,300 ይሆናል:: እሰካሁን የታየው የምርቱ ልውውጥ
ሂደትና የተጨማሪ እሴቱ አፈጣጠር ሂደት እንጂ የታክሱ አተማመን አይደለም::
አሁን መደበኛውን የታክሱን መጣኔ 15 ከመቶ ብንወሰድ በየደረጃው ያለው የተጨማሪ እሴት
ታክስ ስሌት እንደሚከተለው ይሆናል::
4.2 የተጨማሪ አሴት ታክስ ሰሌት
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ተ.
ቁ
የምርት ደረጃ
/ዓበይት/
ቀደሚይ
የምርት
ዋጋ /ብር/
ተጨማሪ
እሴት
/ብር/
ታክሰየሚከ
ፈልበት
የምርት ዋጋ
ታክሰ
በ15%
መጣኔ
ደረሰኝ ዋጋ
የሚከ
ፈል
ታክሰ
የታክሱ
አሰላል
1 ሀ ለ ሐ መ ሠ
የግንድ
አምራች
110000 110000 110000 16500 1265
0
16500 ሠ1-
0=16,500
2 የግንድ ጅምላ
ነጋዴ
126500 16500 126500 18975 1454
5
2475 ሠ2-
ሠ1=2,475
3 የእንጨት
ሥራ አምራች
151800 25300 151800 22770 1745
0
3795 ሠ3-
ሠ2=3,795
ጠቅላላ የተጨማሪ
እሴት ታክስ
22770
እዚህ ላይ መጤን ያለበት ታክስ ያልታሰበበት የእንጨት ሥራው ምርት ውጤት ዋጋ ብር
151800 ሲሆን ታከሱ በሚታከለበት ጊዜ የመሸጫ ዋጋው ብር 174570 ወይም /ብር
151800+ብር 22770/ መሆኑን ነው::
በሌላ በኩል ደግሞ ታክሱ በምርትና ስርጭት ሂደት ባሉት የተለያዩ ደረጃዎች የሚሰበሰብ
ሲሆን የታክሰ ጫና ክፍፍሉም በተለያዩ ደረጃዎች የሚከተለውን ይመስላል::
4.3 በተለያዩ ደረጃዎች የተጨማሪ እሴት ታክሱ የክብደት ሥረጭት
ተራ ቁጥር
የምርት ደረጃ ተጨማሪ እሴት
/ብር/
የታክስ ጫና በመቶኛ
1 የግንድ አምራች 16500 72.46
2 የግንድ ጅምላ ነጋዴ 2475 10.87
3 የእንጨት ሥራ አምራች 3795 16.67
22770 100.00
ስለዚህ የታክሱ ክብደት በተለያዩ የምርት ሂደት ደረጃዎች የተከፋፈለ በመሆኑ ለታክሱ
አሰባሰብም ሆነ ለታክስ ካፋዩ የተሻለና የቀለለ እንደሚሆን ይታመናል::
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4.4 የተጨማሪ እሴት ታክስ ስሌት ተጨማሪ ምሳሌ
ምሳሌ 2
ቀደም ብሎ በምሳሌ ቁጥር 1 ላይ የተመለከተው የተጨማሪ እሴት ታክስ ስሌት በኢንቮይስ
ኬሬዲት አሠራር ሲሰላ የሚከተለውን ይመስላል:: የስሌቱ ውጤት አንድ ሲሆን ለአተገባበርም
ቀላሉ መንገድ እንደሆነ ይታመናል::
ብር ተ.እ.ታ
1. የግንድ አምራች ለጅምላ ነጋዴው ሲሸጥ 110000
ተ.እ.ታ በ15 ከመቶ መጣኔ 16500
ታክስ ያለበት ዋጋ 126500
ተከፋይ ተ.እ.ታ 16500
2. ጅምላ ነጋዴው ለእንጨት ሥራ አምራች ሲሸጥ 126500
ተ.እ.ታ በ15 ከመቶ መጣኔ 18975
ታክስ ያለበተ ዋጋ 145475
ተከፋይ ተ.አ.ታ /18975-16500/ 2475
3. የአንጨት ሥራ አምራች ለሸማች /ተጠቃሚ ሲሸጥ 151800
ተ.እ.ታ በ15 ከመቶ መጣኔ 22770
ታክሰ ያለበተ ዋጋ 174570
ተከፋይ ተ.አ.ታ /22770-18975/ 3795
ጠቅላላ ተ.አ.ታ /22770-18975/ 22770
2. ለተጨማሪ እሴት ታክስ መመዝገብ የሚኖርባችው አባላት
5.1 ለተጨማሪ እሴት ታክስ /ተ.አ.ታ/ መመዘገብ ያለበት ማነው?
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የንግድ ድርጅት የሚያከሄድ ወይም ለማካሄድ የወሰነ /የፈለገ/ ማንኛወም ሰው ለተጨማሪ
እሴት ታክስ ምዝገባ ማመልከት ይችላል:: ሆኖም የደርጅቱ ታክስ የሚከፈልበት ሽያጭ
ማለት የ12 ወራት ጥቅል ሽያጭ ከብር 500000 የሚበልጥ የሚታሰብ ወይም እንደሚበልጥ
የሚታሰብ ከሆነ የድርጅቱን ሥራ የሚያካሄደው ሰው በኦሮሚያ ገቢዎች ባለሥልጣን
የተጨማሪ እሴት ታክስ መምሪያ ቀርቦ መመዝገብ አለበት::
የተጨማሪ እሴት ታክስ ምዘገባ ግዴታ በሚሆንበት ወቅት በሕጉ እንደተዘረዘረው ከታክስ ነፃ
የተደረጉ ግበይቶች በአጠቃላይ ሽያጭ ድምር ውሰጥ መካተት የለባቸውም::
ለተጨማሪ እሴት ታክስ ምዘገባ ማንኛወም ሰው የሚለው ሐረግ
ግለሰብ ነጋዴ
ኩባንያ
የህብረት ሽርክና
የውርስ ንብረት
የባለአደራ ንብረት
የሕግ ሰውነት የተሰጠው
የሕግ ሰውነት ያልተሰጠው
ክለብ ወይም ማህበር ያጠቃልላል
የንግድ ድርጅት ማለት በምንም መልክ ያለ ማንኛውም የንግድ ሥራ ማለት ሲሆን ለምሳሌ
የሚከተሉ ትን ያጠቃልላል::
ሀ. የተለመደ የንግድ ሥራ:- ለምሳሌ ሱቆች፣ የሥራ ተቋራጮች ፣ አምራቾች ጅምላ ሻጮች
ወዘተ…
ለ. የንግድና የሙያ ሥራ:- ለምሳሌ ህንፃ ገንቢዎች ፣መሐንዲሶች# የሂሳብ ባለሙያዎች ፣
የህግ ባለሙያዎቸ የመሳሰሉትን ያጠቃልላል::
ሐ. ለትርፍ ያልተቋቋሙ ደርጅቶች:- ለምሣሌ ማህበራት የስፖርት ክለቦች የመሳሰሉትን
ይጨምራል::
5.2 ለተጨማሪ እሴት ታክስ መመዘገብ መቻል አለመቻሌን እንዴት አውቃለሁ? /የተ.አ.ታ
አዋጅ ቁ. 285/1994 አንቀጽ 16/ እ.ኤ.አ ጃነዋሪ 1/2003 ወይም ከዚያ በኃላ ባሉት 12
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ወራት ውሰጥ ታክስ የሚከፈልበት ሽያጩ ከብር 500,000 የሚበልጥ ወይም ሊበልጥ
የሚችል ማንኛውንም የንግድ ሥራ የሚያካሄዱ ከሆነ እንዲመዘገቡ ሕጉ ያስገድዳል::
5.3 ለምዘገባ እንዴት ተጠያቂ እሆናለሁ
ያለፉትን 12 ወራት የንግድ ሥራዎ ሽያጭ ታክስ ሳይታከልበት ጥቅል ሽያጭዎ ከብር
500,000 የበለጠ ታክስ የሚከፈልባቸው ግብይቶች ከፈፀሙ ለተጨማሪ እሴት ታክስ
መመዝገብ አለብዎት::
5.4 ዓመታዊ ሽያጩን እንዴት አሰላለሁ?
ሽያጭዎ የሚሰላው በማያቋርጥ /ቀጣይነት ባለው/ ሂደት ነው:: ወርሃዊ ሽያጭ ላይ
በመመሥረት ያለፉትን 12 ወራትና የቀጣይ 12 ወራት ሁለት ወቅቶች ማገናዘብ
ያስፈልጋል:: ያለፉት 12 ወራት ጠቅላላ የንግድ ሥራዎ ታክስ የሚከፈልባቸውን ዕቃዎችና
የተከናወኑ አገልግሎቶች ጠቅላላ ሽያጭ መገመት ይኖርበዎታል:: የዚህ ድምር ብር
500,000 ከሆነ ወይም ከበለጠ ለተጨማሪ እሴት ታክስ መመዝገብ አለበዎት::
5.5 ሽያጩ ከገደቡ /threshold/ በታች ቢሆን ለመመዝገብ እችላለሁ?
በማናቸውም ተከታታይ 12 ወራት የንግድ ሥራ አንቅሰቃሴ ውሰጥ ታክስ የሚከፈልበት
ሽያጭዎ ከብር 500,000 በታች ሆኖ ቢያንሰ ሰባ አምስት ከመቶ /75%/ የዘወትር ዕቃ
አቅርቦትዎ ወይም አገልግሎት የመስጠት ሥራዎ ለተጨማሪ እሴት ታክስ ለተመዘገቡ ሰዎች
ከሆነ በፈቃደኝነት ለመመዝገብ ማመልከት ይችላሉ:: ተጨማሪ ሁኔታዎች በኦሮሚያ ገቢዎች
ባለሥልጣን /ተጨማሪ አሴት ታክስ መምሪያ ሊገለጽ ይችላል::
5.6 ማመልካቻ በማቅረብ ለመመዝገብ ምን ሁኔታዎችን ማሰብ አለብኝ?
ለተጨማሪ እሴት ታክስ መመዝገብ እንደሚኖርብዎ ወይም እንደማይኖርብዎ ለመገነዘብ
ከዚህ በታች ያሉትን ጥያቄዎች ራስዎን መጠየቅ ይኖርብዎታል::
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ሀ. ተመላሽ የሚሆንልኝ በግዥዎች ላይ የተከፈለ የግበዓት ታክስ በሽያጭ ላይ ከማሰከፍለው
ታክስ ሊበልጥ ይችላልን?
ለምሳሌ በዜሮ መጣኔ ግብይቶች ወይም በወጪ ዕቃዎች ወይም አገልገሎቶች የተሠማራ
ነጋዴ ከሆኑ በግዥዎች ላይ በብልጫ የተከፈለ የታክስ ተመላሽ ለመጠየቅ በፈቃደኝነት
መመዝገብ እንዳለብዎት ማጤን ያስፈልጋል::
ለ. ለተጨማሪ እሴት ታክስ ለተመዘገቡ ግብር ከፋዮች ታክስ የሚከፈልባቸው ግብይቶችን
አቀርባለሁ?
ለተጨማሪ እሴት ታክስ ካልተመዘገቡ የተመዘገበ ደንበኛዎ የታክስ ተመላሽ ሊጠይቅበት
የሚችልበትን የታክስ ደረሰኞች መስጠት አይችልም:: ስለዚህ ደንበኛዎ ለተጨማሪ እሴት
ታክሰ የተመላሽ ጥያቄ ማቅረብ ካልቻለ ለአቅረቦቶቹ ማሰከፈል ከሚገባው ዋጋ በላይ ከፍተኛ
ዋጋ ማስከፈል ሊኖርበት ነው:: ስለዚህ ደንበኛዎ ከእርስዎ ይልቅ ለተጨማሪ እሴት ታክስ
ከተመዘገበ ሰው ጋር የንግድ ሥራውን ለመሥራት ሊመርጥ ስለሚችል እርስዎ የንግድ ሥራ
እንዳያጡ መመዝገብ የተሻለ አማራጭ ይሆናል::
ሐ. በዋናኝነት የንግድ ስራዬን የማካሄደው ለተጨማሪ እሴት ታክስ ካልተመዘገቡ ሸማቾች ጋር
ነው?
ከዚህ በላይ እንደተገለጸው ለተጫማሪ እሴት ታክስ እንዲ መዘገቡ ህጉ ግዴታ እስካልጣለብዎ
መመዝገብ ወይም አለመመዝገብ በራስዎ ፍላጎት የሚወሰን ነው::
መ. የምዝገባ ግዴታዎችንም መገንዘብ ይኖርብዎታል፣ አንዴ ከተመዘገቡ በሁሉም ታክስ
በሚፈለግባቸው ግብይቶች ላይ የተጨማሪ እሴት ታክስ ማሰብ ሲኖርብዎ ለነዚሁ ግብይቶች
በግብይት ላይ የሚጣል ግብር ወይም ብቻ ተመላሽ መውሰድ ይችሉ ይሆናል::
እንደዚሁም ዘወትር የተጨማሪ እሴት ታክስ ማስታወቂያ ኦሮሚያ ገቢዎች ባለስልጣን
ለተጨማሪ እሴት ታክስ መምሪያ መላክና ለባለስልጣኑ የታክስ ኦዲተሮች የሒሳብ ምርመራ
ሊቀርብ የሚችል የሒሳብ መዛግብት መያዝ አለብዎት::
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5.7 በፈቃደኝነት ለመመዝገብ ከፈለጉ"የኦሮሚያ ገቢዎች ባለሥልጣን የተጨማሪ እሴት ታክስ
መምሪያ ሊቃወመኝ ይችላል?
የፈቃደኝነት ምዝገባ የሚወሰነው በ ኦ.ገ.ባ/የተ.እ.ታ. መምሪያ ሲሆን "እርስዎም ቢያንስ
ከመቶ ሰባት አምስት እጅ /75%/ የሚሆነው የዘውትር የእቃዎች አቅርቦትና አገልግሎት
የመስጠት የንግድ ስራዎ ለተመዘገቡ ሰዎች መሆን አለበት:: እንዲሁም በኦሮሚያ ገቢዎች
ባለሥልጣን /የተ.እ.ታ. መምሪያ:-
ቋሚ የመኖሪያ/ማረፊያ/ ቦታ ወይም የንግድ ስራ የሌለውን
ተገቢ የሒሳብ መዛግብት የማይዘውን
የባንክ ሒሳብ የሌለውን ቀደም ሲል በተጨማሪ እሴት ታክስ የተመዘገበ ሆኖ ነገር ግን
በታክስ ህጉ መሰረት ግዴታዎችን ለመፈጸም ያደገተውን ማናቸውም ሰው
እንዳይመዘገብ ሊቃወም ይችላል::
5.8 ለተጨማሪ እሴት ታክስ እንዴት እመዘገባለሁ?
ለግዴታ እንዲሁም ለፈቃደኝነት ምዝገባ የሚቀርቡ ማመልከቻዎች
ከኦሮሚያ ገቢዎች ባለሥልጣን /የተ.እ.ታ. መምሪያ ሊገኝ በሚችል”ለተጨማሪ እሴት ታክስ
ምዝገባ ማመልከቻ” ፎርም/ቅጽ/ መሆን አለበት:: ይህንን ፎርም/ቅጽ/ መሙላትና ሌላም
ተጨማሪ አስፈላጊ መረጃ ካለዎት ለኦሮሚያ ገቢዎች ባለሥልጣን /የተ.እ.ታ. መምሪያ
መስጠት ይኖርብዎታል::
አንድ ጊዜ የምዝገባ ማመልከቻ ከተሞላ" በኦሮሚያ ገቢዎች ባለሥስጣን /የተ.እ.ታ. መምሪያ
ስለ ግብር ከፋይ መለያ ቁጥሩና ለተጨማሪ እሴት ታክስ ምዝገባ ቁጥርዎ ይመክርዎታል::
በዋና የንግድ ስራ ቦታዎ ማሳየት ያለብዎት የምዝገባ ምስክር ወረቀትም ይሰጥዎታል::
ምዝገባው ተቀባይነት ካላገኘ ግን የተቃውሞው መግለጫ ከነምክንያቶቹ ይቀርብልዎታል::
5.9 ተጨማሪ እሴት ታክስ ማስከፈል የሚጀምረው መቼ ነው?
በምዝገባው የምስክር ወረቀትዎ ላይ ከተመለከተው ዕለት አንስቶ የተጨማሪ እሴት ታክስ
መዛግብት መያዝና ደንበኛዎንም ተጨማሪ እሴት ታክስ ማስከፈል ይኖርብዎታል:: በምዝገባ
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ምስክር ወረቀትዎ ላይ በሚገለጽልዎ መሰረት ከተመዘገቡበት እለት ጀምሮ ተጨማሪ እሴት
ታክስ ማሰከፈል ይኖርብዎታል::
5.10 ለተጨማሪ እሴት ታክስ መያዝ ያለብኝ መዝገቦች ምንድን ናቸው?
በእያንዳንዱ የተጨማሪ እሴት ታክስ ማስታወቂያ በሚሸፈነው ጊዜ ውስጥ የፈጸሟቸውን
ሽያጮችና ግዢዎች መዛግብትና የተጨማሪ እሴት ታክስ ማጠቃለያ መዝገብ መያዝ
አለብዎት:: ይህም የተጨማሪ እሴት ታክስ ሒሳብ ተብሎ ይጠራል::
5.11 የራሴን ተጨማሪ እሴት ታክስ እንዴት ተመላሽ አደርጋለሁ?
በየወሩ ተገቢውን የተጨማሪ እሴት ታክስ ማስታወቂያ ፎርም በመጠቀም መግለጽ አለብዎ::
በተመላሹ የተሸፈነው ጊዜ የታክስ ጊዜ ተብሎ ይጠራል:: በታክስ ጊዜ የፈጸሟቸውን
ሽያጮችና ግዢዎች በዝርዝር በመሙላት የታክስ እዳ የሚኖርብዎ ከሆነ ለኦሮሚያ ገቢዎች
ባለሥልጣን /የተ.እ.ታ. መምሪያ ገቢ ማድረግ ግዴታ ሲሆን በብልጫ የከፈሉት ታክስ ካለና
የማካካሻ ጥያቄ የሚያቀርብ ከሆነም ይህንኑ ለኦሮሚያ ገቢዎች ባለሥልጣን / ተ.እ.ታ
መምሪያ ማቅረብ ይጠበቅብዎታል::
6. የዜሮ ምጣኔ ያላቸው እቃዎችና አገልግሎቶች
6.1 የዜሮ ምጣኔ የሚጣልባቸው እቃዎችና አገልግሎቶች የሚባሉት ምንድን ናቸው?
የእነዚህ እቃዎችና አገልግሎቶች ሽያጭ በሚካሄድበት ጊዜ ዜሮ ከመቶ ምጣኔ ታክስ
የሚጣልባቸው ናቸው:: በመሰረቱ ከእነዚህ ግብይቶች ተጨማሪ እሴት ታክስ አይሰበሰብም::
ቢሆንም የሚቆጠሩት ታክስ እንደሚከፈልባቸው (Taxable) አቅርቦቶች ሆነው ለተጨማሪ
እሴት ታክስ ከፋይነት ለመመዝገብ በአጠቃላይ ዓመታዊ ሽያጭ ውስጥ ይታሰባሉ:: ከዚህም
በላይ እነዚህን አቅርቦቶች የሚያመርት እና አገልግሎት የሚሰጥ በግብዓት ላይ የተከፈለውን
የተጨማሪ እሴት ታክስ ማካካሻ ወይም ተመላሽ ማግኘት ይችላል::
6.2 የዜሮ ምጣኔ የሚጣልባቸው አቅርቦቶች የሚባሉት ምንድን ናቸው
ሀ. ለውጭ ገበያ የሚቀርቡ እቃዎችና አገልግሎቶች (Exprots)
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ዕቃዎች ወደ ውጭ እንደተላኩ የሚቆጠሩት አስፈላጊው የጉሙሩክ ፎርማሊቲ
አሟልተው ከኢትዮጵያ ውጪ ሲላኩ ነው::
አገልግሎቶቹም ወደ ውጭ እንደተላኩ የሚቆጠረው ልክ እንደ እቃዎቹ በኢትዮጵያ
ጉሙሩክ ባለሥልጣን ማስረጃ ተሰጥቶት አገልግሎቱ ኢትዮጵያ ውጪ ባለ ሀገር
ለፍጆታ ወይም በጥቅም ላይ እንዲውል ወደ ውጭ ሲላክ ነው
ለ. ዓለም አቀፍ የዕቃና የመንገደኞች አጓጓዦች እንዲሁም በጉዞው አገልግሎት ላይ የሚውሉ
የፍጆታ አቅርቦቶች" ዓለም ሀቀፍ ጎዞ በአየር፣ በመንገድ፣ በባቡር፣ በመርከብ የሚደረጉትን
ጉዞዎች የሚያጠቃልል ነው:: / እንደ ቅባት" ዘይቶችና ሌሎች አላቂ የቴክኒክ እቃዎች
በቀጥታ ከጉዞ ጋር የተገናኙ መሆን አለባቸው/
ሐ. ለኢትዮጲያ ብሔራዊ ባንክ የሚቀርብ ወርቅ
መ. አንድ የተመዘገበ ሰው ለሌለ የተመዘገበ ሰው የእንድን ታክስ የሚከፈልበት የንግድ ስራ
እንቅስቃሴ ወይም ራሱን ችሎ የሚሠራ ታክስ የሚከፈልበት የንግድ እንቅስቃሴ አብዛኛውን
ክፍል/ሀብት/ ላልተወሰነ ጊዜ ይንቀሳቀሳል ተብሎ የተቋቋመ ድርጅት ሲያስተላልፍ
7. ከታክስ ነጻ የሆኑ እቃዎችና አገልግሎቶች (Exempt transaction)
7.1 ከታክሱ ነጻ የሆኑት እቃዎችና አገልግሎቶች ምንድን ናቸው?
ከታክሱ ነጻ የሆኑ እቃዎችና አገልግሎቶች ማለት ምንም ዓይነት የተጨማሪ እሴት
ታክስ/በመደበኛ ሆነ በዜሮ ምጣኔ/ የማይከፈልባቸው አቅርቦቶች ማለት ነው:: በተጨማሪ
እሴት ታክስ ምዝገባም በአጠቃላይ ዓመታዊ ሽያጭ ውስጥ አይታሰብም:: አንድ ሰው ሙሉ
በሙሉ ከታክስ ነጻ በሆኑ ግብይቶች ስራ ላይ የተሰማራ ከሆነ ለተጨማሪ እሴት ታክስ ግብር
ከፋይነት አይመዘገብም:: ከዚህም በላይ አንድ ሰው ቅይጥ አቅርቦት የሚያከናውን ቢሆን
ማለትም ታክስ የሚከፈልበትና ከታክስ ነጻ አቅርቦቶች ላይ የተሰማራ ቢሆን" ከታክስ ነጻ
ለሆኑት አቅርቦቶች የግብዓት ታክስ ማካካሻ ተመላሽ መጠየቅ አይችልም::
7.2 ከተጨማሪ እሴት ታክስ ነፃ የሚባሉት አቅርቦቶች ምንን ያጠቃልላሉ?
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በታክሱ አዋጅ አንቀጽ 8 ላይ ከተ.እ.ታ ነጻ የሆኑ ግብይቶች የተመለከቱ ሲሆን በዋነኛነትም:-
ሀ. ያገለገለ መኖሪያ ቤት ሽያጭና የመኖሪያ ቤት ኪራይ፣
ለ. የፋይናንስ አገለግሎቶች ፣
ሐ. ለሳንቲሞች እና ሜዳሊያዎች ጥናት አገልግሎት ከሚውሉት አቅርቦቶች/ግባዓቶች
በስተቀር የሀገር ውስጥና የውጭ ሀገር ገንዘቦችን እና የዋስትና ሰነዶችን የማሰራጨት
ወይም ወደ ሀገር ማስገባት ተግባር፣
መ.ለኢትዮጵያ ብሔራዊ ባንክ የሚቀርብ ወርቅ ወደ ሀገር ማስገባት ተግባር&
ሠ.በሀይማኖት ድርጅቶች የሚሰጡ የእምነት ወይም ከአምልኮት ጋር የሚገናኙ
አገልግሎቶች'
ረ.የሕክምና አገልግሎትና በጤና ጥበቃ ሚኒስቴር በሚወጣ መመሪያ መሰረት በሀኪም
የሚታዘዙ መድሃኒቶች፣
ሰ.በትምህርት ተቋማት የሚሰጡ የማስተማር አገልግሎቶች እንደዚሁም ለህፃናት ጥበቃ
በመዋዕለ ህፃናት የሚሰጡ አገልግሎቶች፣
ሸ.በሰብዓዊ እርዳታ መልክ የሚቀርቡ እቃዎችና የሚሰጡ አገልግሎቶች እንደዚሁም
በተፈጥሮ አደጋ፣ የኢንዱስትሪ አደጋዎችና በድንገት ለደረሱ ጉዳቶች መልሶ ማቋቋሚያ
ተግባር እንዲውሉ ለመንግስት አካላትና መንግስታዊ ላልሆኑ ድርጅቶች የሚሰጡ ከውጭ
ሀገር የሚገቡ እቃዎች ፣
ቀ.የኤሌክትሪክ" የኬሮሲንና የውሃ አገለግሎቶች፣
በ.በሕግ ወይም በስምምነት ከጉሙሩክ ቀረጥና ከሌሎች ታክሶች ነፃ የተደረጉ ድርጅቶች፣
ተቋሞችና ፕሮጀክቶች ወደ ሀገር የሚያስገቧቸው እቃዎች፣
ተ.ከልዩ ልዩ የአገልግሎት ወይም የኮሚሽን ክፍያዎች በስተቀር የፖስታ አገልግሎት
ድርጅት በማቋቋሚያ አዋጁ በተሰጠው ስልጣን መሰረት የሚያቀርባቸው እቃዎችና
አገልግሎቶች፣
ቸ.የትራንስፓርት አገልግሎት፣
ነ.ማናቸውም የስራ እንቅስቃሴ ለማከናወን ለሚሰጥ ፍቃድ ለመንግስት የሚፈጸም ክፍያ፣
ኘ.በጉሙሩክ ታሪፍ ደንብ 2ኛ መደብ የተዘረዘሩ እቃዎችን ወደ ሀገር ማስገባት፣
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አ.ከ60% በላይ ሰራተኞቹ የአካል ጉዳተኞች የሆኑበት፣ አካል ጉዳተኞችን ቀጥሮ
የሚያሰራ ድርጅት የሚያቀርባቸው እቃዎችና አገልግሎቶች፣
ወ.መጽሐፍትና የታተሙ ፅሁፎች ናቸው::
የተጨማሪ እሴት ታክስ አዋጅ ጸንቶ ስራ ላይ ከዋለ ከታህሳስ 23 ቀን 1995 ዓ.ም ወዲህ
የታክሱን አፈጻጸም ሂደት እየታየ በአዋጁ አንቀጽ 8/4/ለገንዘብና ኢኮኖሚ ልማት ሚኒስትር
በተሰጠው ስልጣን መሰረት የሚከተሉት ግብይቶች ከታክሱ ነፃ ተደርገዋል
ዳቦ እንጀራና ወተት
መድሀኒት የህክምና መገልገያና የህክምና አቅርቦቶች
በቀጥታ ለግብርና ግብዓት የሚውሉ መዳበሪያና ፀረ ተባይ እንዲሁም ምርጥ ዘር
ከታህሳስ 23/95 በፊት ከመንግስት ባለ በጀት መ/ቤቶች ጋር በተፈረመ
የኮንስትራክሽን ውሎች ስራው እስከሚጠናቀቅ
8. ወደ ውጭ በሚላኩ እቃዎችና አገልግሎቶች ላይ የተጨማሪ እሴት ታክስ አጣጣል
8.1 የተጨማሪ እሴት ታክስ የወጪ ንግድን ይመለከታል?
ወደ ውጭ አገር ለሽያጭ የሚላኩ ዕቃዎችና አገልግሎቶች ሁሉ ዜሮ ከመቶ ምጣኔ የተጨማሪ
እሴት ታክስ ይጣልባቸዋል:: እነዚህ ዕቃዎችና አገልግሎቶች በተግባር ምንም አይነት ታክስ
እንደማይከፈለባቸው ይታወቃል:: ይሁን እንጂ እነዚህ አቅርቦቶች ወደ ውጭ ገበያ እስከተላኩ
ድረስ ወጪ ንግድን ለማበራታትና በውጪም ገበያ ተወዳዳሪ እንዲሆኑ ለማድረግ
ሲባል"በተጨማሪም የዓለም የንግድ ድርጅትን ሕግ ለመጠበቅ ሲባል /ወጪ ንግድና በቀጥታ
መደጎም ስለማይችል/ በዜሮ ከመቶ ተጨማሪ እሴት ታክስ እንደሚከፍሉ በማሰብ የታክሱ
ሥርዓት አካል እንዲሆኑ ተደርጓል:: በእነዚህ ግብይቶች ላይ ለግብዓት የተከፈለው ተጨማሪ
እሴት ታክስም ተቀናሽ ሆኖ በሥራው ለተሰማሩት ተመላሽ ይደረጋል:: ስለዚህ በውጪ ንግድ
የተሰማሩ አቅራቢዎች ለግብዓት የከፈሉት እንዲመለስላቸው ለተጨማሪ እሴት ታክስ
ከፋይነት መመዝገብ ይኖርባቸዋል::
8.2 አንድ ላኪ ነጋዴ ለግብዓቶች የከፈለው ተጨማሪ እሴት ታክስ እንዲመለስለት ምን ማስረጃ
ማቅረብ አለበት?
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Pay your tax today for a bright future!
ዕቃዎቹን ወደ ውጭ ለመላክ የሚያስፈልገውን የጉምሩክ ፎርማሊቲ አሟልቶ ተገቢውን
የጉምሩክ ማስረጃ ኮፒ ማለትም በዜሮ ከመቶ ምጣኔ የተስተናገደ ለመሆኑ የሚያስረዳ
ማረጋገጫ ማቅረብ /መያዝ/ ይኖርበታል:: ከዚህ በተጨማሪ ዕቃዎቹን ወደ ውጭ
ለመላኩ የሚገለጹ እንደ አየር መንገድ ደረሰኝ (Airway bill) የመሳሰሉት ማስረጃዎች
ሊያስፈልጉት ይችላል::
አገልግሎቶችን ለውጭ ገበያ የሚያቀርብ ከሆነ ደግሞ" የጉምሩክ ማስረጃ ማቅረብ
ቢያዳግተውም አገልግሎቱ በዜሮ ከመቶ ምጣኔ እንዲታይለትና ለግብዓቶች የከፈለውን
ተጨማሪ እሴት ታክስ ተመላሽ ለማስደረግ አሳማኝ የሆነ ማስረጃ ማለትም አገልግሎቱን
ለውጭ ገበያ ማቅረቡን የሚያረጋግጡ ማስረጃዎች ማቅረብ ይኖርበታል:: ለምሳሌ አንድ
የሕንጻ አርክቴክት/መሐንዲስ/ ውጭ አገር ለሚሰራ ሕንፃ ፕላኑን ኢትዮጵያ ውስጥ ቢሠራና
ወደ ውጭ ቢልክ ይህንን ተግባሩን በግልጽ ሊያስረዳ የሚችል መረጃ ማቅረብ ይጠበቅበታል::
9. በገቢ ንግድ ላይ የሚጣል የተጨማሪ እሴት ታክስ
9.1 በገቢ ንግድ ላይ የተጨማሪ እሴት ታክስ ይከፈላልን?
በገቢ ዕቃዎች ላይ በሙሉ የተጨማሪ እሴት ታክስ ይከፈላል:: ነገር ግን ገቢ እቃዎች ሆነው፣
ሀ. ዜሮ ከመቶ ምጣኔ የሚጣልባቸው ከሆኑ፣
ለ. ከታክሱ ነፃ የሆኑ አቅርቦቶች ከሆኑ ከላይ በዝርዝር እንደታየው ተጨማሪ እሴት
ታክስ አይከፈልባቸውም::
9.2 በገቢ እቃዎች ላይ የሚጣለውን ተጨማሪ እሴት ታክስ የሚከፍለው ማነው?
ገቢ እቃው ለግል አገልግሎትም ይዋል ለንግድ" ወይም አስመጪው የተመዘበ ይሁን
ያልተመዘገበ" ተጨማሪ እሴት ታክሱን የሚከፍለው የእቃው አስመጪ ነው::
ታክሱንም አሰርቶ እቃውን የሚረከብበት የጉሙሩክ ጣቢያ ይሆናል::
9.3 ተጨማሪ እሴት ታክስ የሚከፈልበት የገቢ እቃ እሴት /ዋጋ/ ምን መሆን አለበት?
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ወደ ሀገር የሚገቡ እቃዎች ታክስ የሚጣልበት እሴት /ዋጋ/በነዚህ እቃዎች ላይ የሚከፈለውን
ቀረጥና ታክስ ጨምሮ በኢትዮጵያ የጉሙሩክ ሕግ መሰረት በጉሙሩክ የሚወሰነው የእቃዎች
ዋጋ ሲሆን" የተጨማሪ እሴት ታክስ እና ወደ ሀገር የሚገቡ እቃዎች የሚከፈለውን የገቢ ግብር
የቅድሚያ ክፍያ አይጨምርም::
እቃዎች ወደ ሀገር ውስጥ ገብተዋል የሚባለውም በጉሙሩክ ዲክላራሲዮን ላይ ሲመዘገብ
ይሆናል::
9.4 በገቢ እቃዎች ላይ የተከፈለው የተጨማሪ እሴት ታክስ ተመላሽ እንዴት ይጠየቃል?
አንድ ሰው ያስመጣውን ገቢ እቃ ለንግድ ስራ እንደ ግብዓት የተጠቀመበት ከሆነ ለግብዓቱ
የከፈለው የተጨማሪ እሴት ታክስ ተቀናሽ ወይም ተመላሽ ይደረግለታል::
ይህንን የታክስ ማካካሻ/ተቀናሽ/ ለመጠየቅ ግን የሚከተሉትን ሁኔታዎች ሟሟላት
ይጠበቅበታል::
ሀ. ለተጨማሪ እሴት ታክስ ከፋይነት የተመዘገበ መሆን አለበት::
ለ. ገቢ እቃውን ያስመጣው ለግል ፍጆታው ሳይሆን ለንግድ ስራ መሆን አለበት:: ከዚህም ጋር
እቃውን ሲያስመጣ ለኢትዮጵያ ጉሙሩክ ባለሥልጣን የከፈለውን የተጨማሪ እሴት ታክስ
የሚያሳይ የዲክላራሲዮን ኮፒ አያይዞ ማቅረብ ይኖርበታል::
9.5 ከውጪ ወደ ሀገር በሚገቡ አገልግሎቶች ላይ ተጨማሪ እሴት ታክስ ይከፈላልን?
የአገልግሎቱ አቅራቢ በኢትዮጵያ ውስጥ የንግድ እንቅስቃሴ የሚደረግ እና ለተጨማሪ
እሴት ታክስ የተመዘገበ ከሆነ ታክሱን ይከፍላል::
አገልግሎትን የሚሰጠው የውጭ ሀገር ዜጋ ከሆነና የተጨማሪ እሴት ታክስም
ያልተመዘገበ ከሆነ የአገልግሎት ተጠቃሚ የሆነው ክፍል/ግለሰብ ለተጨማሪ እሴት
ታክስ ከፋይነት እስከ ተመዘገበ ድረስ ታክሱን አስቦ መክፈል አለበት::
9.6 ከውጪ ወደ ሀገር ውስጥ በሚገቡ አገልግሎቶች ላይ ጭማሪ እሴት ታክሱን
የሚታሰበው መቼ ነው?
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የተጨማሪ እሴት ታክሱ የአገልግሎቱ አሰጣጥ ሲጠናቀቅ ወይም ውጭ ሀገር ካለው አቅራቢ ደረሰኝ በሚደርስበት
ጊዜ ይሆናል::
10. ተጨማሪ እሴት ታክስ የሒሳብ ቋትና መዛግብት
የተጨማሪ እሴት ታክስ ሒሳብ የሚባሉት ምንድን ናቸው? አመዘጋገባቸውስ እንዴት ነው?
የተጨማሪ እሴት ታክስ ደንብ የሚደነግገው ማንኛውም የተጨማሪ እሴት ታክስ ከፋይነት የተመዘገበ
ሰው/ድርጅት/ የተሰጠውን ምዝገባ ማስረጃ በንግድ ድርጅቱ ዋና መ/ቤት ለእይታ በሚያመች ስፍራ ማስቀመጥ
/መለጠፍ/ አለበት::
አንድ የተጫማሪ እሴት ታክስ ከፋይ የሚጠበቅበትን የሂሣብ መዝገብ አያያዘ ስልት በምን መልኩ መሆን
እንዳለበት የተጨማሪ እሴት ታክስ ሕግ/ደንብ እንደሚከተለው ያብራራል:: መሟላት ያለበቸው ግዴታዎች :
10.1 የተጫማሪ እሴት ታክሰ የሂሣብ ቋት :- ይህ ታክስ ከፋይ የተጨማሪ እሴት ታክሰ ማሳወቂያ የሂሣብ ቋት
በማለት የሚይዘው ይሆናል::
መረጃው በሂሣብ መዝገብ ወይም በኮምፒዩተር ተይዞ ሊቀመጥ ይችላል::
10.2 የግዥ መዝገብ :- ይህ መዝገብ ሶስት አይነት የተለያዩ የሂሣብ ቋቶችን /አካውንት/ ይይዛል::
እነሱም
ሀ. የአገር ውስጥ ዕቃ ግዥና የተከፈለውን የተጨማሪ እሴት ታክስ መጠን ለ. ለውጭ አገር ግዥ የተከፈለውን የተጨማሪ እሴት ታክስ መጠን
ሐ. ሌሎች ግዥዎች ማለትም ከተጫማሪ እሴት ታክስ ነፃ የሆኑ የዜሮ ተመን ግዥዎች እንዲሁም ለተጨማሪ እሴት
ታክስ ከፋይነት ከልተመዘገቡ እቃ አቅራቢዎች ላይ የተፈፀሙና ታክስ ያልተከፈለባቸው ግብይቶችን
ያጠቃልላል::እያንዳንዱ የተጨማሪ እሴት ታክስ ከፋይ የሚከተሉትን ሰነዶች በተናጠል
በቀን ቅድም ተከተል ፋይል አድርጎ መያዝ ይገባዋል::
ሀ. ከአገር ውስጥ ዕቃ አቅራቢዎች ላይ የተገዛ ከሆነ ታክስ የተከፈለበትን ዋናውን ደረሰኝና
ተጓዳኝ መረጀዎች እንዲሁም የዱቤና የቅድሚያ ክፍያ መግለጫዎችን
ለ. ከውጭ ወደ አገር ውስጥ የገባ ዕቃ ከሆነ የተረጋገጠ የጉሙሩክ የገቢ ዕቃዎች ዝርዝርና
ታክስ የተከፈለበት ደረሰኝ
ሐ. ለተለያዩ እቃዎች ግዥ የተፈፀመባቸው ደረሰኞች ናቸው::
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10.3 የሽያጭ መዝገብ :- ይሀ መዝገብ እንደ ግዥው ሁሉ በሶሰት ዓይነት የተለያዩ የሂሣብ
አርዕስቶች መሠራት ይኖርበታል::
ሀ. በመደበኛ ተመኑ መሠረት ታክስ የሚከፈልበት ሽያጭና የተሰበሰበውን የተጨማሪ እሴት
ታክስ መጠን ወይም በሽያጩ ላይ የተጣለውን የተጨማሪ እሴት ታክስ መጠን፣
ለ. በዜሮ ተመን የተሰላ ታክስ የሚከፈልበት የሽያጭ መጠን ፣
ሐ. ከተጨማሪ እሴት ታክስ ነፃ የተደረገ የሽያጭ መጠን፣
መ. በተለያዩ የመንግሥት የሁለትዮሽ ወይም ሌሎች ስምምነቶች ምክንያት /ለተፈጥሮ/
አደጋና ሌሎች ድንገተኛ አደጋዎች ለሚሰጥ እርዳታ የሚውል ገዥ በሚያጋጥምበት ወቅት/
ከተጨማሪ እሴት ታክስ ክፍያ ነፃ ለተደረጉ ድርጅቶች /መንግሥታዊ ያልሆኑ ድርጅቶች/
የተፈፀመ የሽያጭ መጠን የሚያሳይ መሆን ይኖርበታል::
ከዚህም በተጨማሪ እያንዳንዱ የተጨማሪ እሴት ታክስ ከፋይ የሚከተሉትን ሰነዶች
በተናጠልና በቀን ቀደም ተከተል ፋይል አደርጎ መያዝ ይገባዋል::
ሀ. ታክሱ የተሰበሰበበት ደረሰኝ ኮፒ ታክሱ ከተሰበሰበበት የሽያጭ ዝርዝር መግለጫ ጋር
ለያንዳንዱ ደንበኛ የተሰጠ የዱቤና የቅደሚያ ክፈያ ሠነዶች /መግለጫዎች/ ኮፒ በካሽ
አካውንቲንግ ሂሣብ አያያዝ ተጠቃሚ የሆኑ ወይም ከአነስተኛ የንግድ ድርጅቶች ጥቅም
ተጠቃሚዎች ጋር የንግድ ልውውጥ ያላቸው ሲሆኑ በመደበኛ ተመኑ መሠረት የእለቱን
አጠቃላይ ሂሣብ መመዝገብ ይገባቸዋል::
ለ. በዜሮ ተመን የተሸጡ ዕቃዎች ደረሰኝ ኮፒ የሽያጭ መዝገብ ወይም በዜሮ ተመን የተሸጡ
በካሽ አካውንቲንግ የሂሣብ አያያዝ ዘዴ የሚጠቀሙ ወይም ከአነስተኛ የንግድ ድርጅቶች ጋር
የንግድ ልውውጥ የሚያደርጉ ከሆነ መረጃቸውን መዝግበው መያዝ ይገባቸዋል::
10.4 የቅድሚያ ክፍያና የዱቤ ሽያጭ ማስታወቂያ ሠነዶች: የተሰብሳቢ ሂሣብ መግለጫና
የተከፋይ ዕዳ መግለጫ ማዘዣ ቀሪ መረጃዎች ከተለያዩ ቦታዎች ከሚመጡ የተሰብሳቢ
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ሂሣብ መግለጫና የተከፋይ ዕዳ መግለጫ ተለይተው በቀን ቅደም ተከተል ለየብቻ ፋይል
መደረግ ይገባቸዋል::
10.5 ወጪ/የኤክሰፖርት/ ንግድ የሚነግዱ በተመለከተ : የውጭ ንግድን የሚያካሄዱ ሰዎች
ወይም ድርጅቶች የሚከተሉትን መረጃዎች /ሰነዶች/ በጥንቃቄ መያዝ ይኖርባቸዋል ::
የተረጋገጠ የጉምሩክ የወጪ እቃዎች ዝርዝር መግለጫ
ከውጭ አገር ደንበኛ ጋር የተደረገ የግዥ ማዘዣ /ስምምነት/ ወይም የኮንትራት
ማስረጃ
ከውጭ አገር ደንበኛ ጋር የተደረገ የክፍያ ማዘዣ /ደረሰኝ/
እቃው ከኢትዮጵያ ወደ ውጭ አገር የተጓጓዘበት የመጓጓዣ ማስረጃ ማለትም የአውሮፕላን
ትኬት፣ የመርከብ ትኬት፣የአየር መንገድ ወይም የምድር ባቡር መጓጓዣ ማሰረጃ
10.6 የጥሬ ገንዘብ መዝገብ:- በጥሬ ገንዘብ የተደረጉ ልውውጦች ሰነዶችና የገንዘብ
እንቅስቃሴውን የሚያሳይ መዝገብ /ካሽ ቡክ/፣የሥራ ማሰኬጃ ቫውቸር ፣የተለያዩ የሂሣብ
ቋቶችና የሂሣብ መዛግብቶች፣ እንዲሁም የየዕለቱ ወጪ የተመዘገበበት መዝገብ በጥንቃቄ
መያዝ ያስፈልጋል ::
10.7 የመጋዘን ክምችትና የምርት መዝገብ:- የክምችት አመዘጋገብና መረጃ አያያዝን
በተመለከተ እያንዳንዱ ድርጅት በሚያመቸውና ወጥነት ባለው መንገድ መጠቀም
ይቻላል ::
10.8 የኮምፒዩተር አጠቃቀም በንግድ ሥራ ሂደት:- ኮምፕዩተርን እንደ መረጃ መያዣ
ወይም መመዘገቢያ መጠቀም የሚፈልግ ሰው ወይም ድርጅት ከኮምፒዩተር የሚገኙት
ማንኛውም የሂሳብ መረጃዎች በመዝገብ ከሰፈሩት መረጃዎች ጋር መመሳሰል ወይም
አንድ መሆን ይኖርባቸዋል::
10.9 ከታክሱ ነፃ የሆኑ ምርቶች ሽያጭ ምዝገባ:- አንድ በተጨማሪ እሴት ታክስ ከፋይነት
የተመዘገበ ሰው ወይም ድርጅት ከተጨማሪ እሴት ታክስ ነፃ የተደረጉ እቃዎችን
በሚሸጥበት ጊዜ የእቃውን ሽያጭ ለይቶ መመዝገበ አለበት::
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10.10 የመሸጋገሪያ ወቅት የተ.እ.ታ አፈፃፀም:- የተጨማሪ እሴት ታክስ ሥራ ላይ ከዋለበት
ቀን በኃላ የሚመዘገቡ ቀድሞ ባሉት ስድስት ወራት ውስጥ ለገዛው እና በተመዘገበበት ዕለት
በይዞታው ሥር ለሚገኙ እቃዎች የከፈለው ወይም ሊከፍል የሚገባው ታክስ በታክሱ ምዝገባ
ብቁ ሆኖ በተመዘገበበት ጊዜ ባለው የመጀመሪያ የሂሳብ ጊዜ ከሚያቀርበው ማሳወቂያ
ጋር ዝርዝሩን ማቅረብ ይኖርበታል::
አመታዊ ታክስ የሚከፈልበት ግብይታቸው ከብር 500,000 በላይ የሆኑ በተጨማሪ እሴት
ታክስ ከፋይነት የተመዘገቡ ግብር ከፋይ ሰዎች ወይም ደርጅቶች ከላይ ከተጠቀሱት
በተጨማሪ የሚከተሉትን ሰነዶች መያዝ ይገባቸዋል::
የግዥ ማዘዣና የዕቃ ማስረከቢያ መግለጫዎች፣
ድርጅቱ የሚያደርጋቸው ማንኛውንም አይነት የንግድ የደበዳቤ ልውውጦች፣
የሠራተኞቸን የሥራ መደብና የሥራ ዝርዝር የሚያሳይ ሰነድ፣
አመታዊ ዝርዝር የሂሣብ መግለጫ ማለትም የንግድ ዕቃዎች ግዥና ሽያጭ ሂሣብ
መግለጫ የትርፍና ኪሣራ መግለጫ እንዲሁም የድርጅቱን የፋይናንስ አቋም
የሚያሳይ መግለጫ፣
ከደንበኛ ባንኮች የሚላኩ የሂሣብ መግለጫዎቸና የክፍያ ዝርዝር፣
11. ምዝገባን ስለመሠረዝ
11.1 የተጨማሪ እሴት ታክስ ከፋይ ከምዝገባው መሠረዝ ያለበት መቼ ነው? ከምዝገባው
መሠረዝ የሚቸለው አንድ ሰው ድርጅቱን ሲዘጋ ወይም ሲሸጥ ነው::ሆኖም ከአንድ
የንግድ ድርጅት በላይ ያለው ሰው ሆኖ ሁሉንም መዝጋት ወይም መሸጥ ባይፈልግ
ምዝገባውን ላይሠረዝ ይችላል:: ይህም ሲባል በምዝገባ የመቆየቱ ሂደት ታክስ
የሚከፈልባቸው ግብይቶችና መጠን /የአመታዊ ሽያጩን መጠን/ መሠረት ያደረገ
ይሆናል::
አንድ ሰው ታክስ የሚከፈልባቸውን እቃዎች ወይም አገልግሎቶች ሽያጭ ሥራ
ከሚያካሂደው ሌሎች የንግድ ሥራዎች ነጥሎ ማቆም ወይም መተው የሚችለው'
ሀ. የሕጋዊ ምዝገባ/መሠረቱ/ ስያሜውን ሲቀይር፣
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ለ. በግል ባለቤትነት ይመራ የነበረውን ድርጅት ወደ ሽርክና ማህበር ባለቤትነት
ወደ ሚተዳደር ድርጅት ሲቀየር፣
ሐ. አንድ ሰው በሽርክና ማህበር የሚተዳደረውን ድርጅት በሕግ አቋርጦ /አፍርሶ/
በግል ባለቤትነት የሚመራ ድርጅት በግሉ ሲያቋቁም፣
መ. በግል ባለቤትነት የሚመራ ድርጅትም ይሁን በሽርክና ማህበር የሚመራ ድርጅት
ሁሉም በአንድ ድርጅት ሲዋሃዱ ወይም ሲጠቃለሉ::
ሠ. አንድ ድርጅት / ካምፓኒ/ በሚደርስበት አደጋ ወይም በኪሣራ ምክንያት ፈርሶ
በሽርክና ማህበር በሚመራ ወይም በግል ባለቤትነት ንግድ ሲተካ ወይም ሲቀየር
ረ. ለ3 ተከታታይ ዓመታት የንግድ ሥራ ገቢ ከብር 500,000 በታች ከሆነና ይኸው
ሲረጋገጥ
አንድ ሰው በተለያዩ ምክንያቶች ታክስ የሚከፍልባቸውን ዕቃዎች ማምረት
ወይም መሸጥ ሲያቆም /ለምሳሌ/ በተጨማሪ እሴት ታክስ ከፋይነት የተመዘገበ
የግል ድርጅት ባለቤት በሞት ሲለይ በድርጅቱ ሕልውና ላይ እንደ ባለቤቱ ሆነው
ውሳኔ መስጠት የሚችሉ ሰዎች ምዝገባውን የመሠረዝ ኃላፊነት አለባቸው፡፡
11.2 ከምዘገባው ለመሠረዝ ጥያቄ ማቅረብ ያለበት መቼ ነው? አንድ ሰው ከምዝገባው
ለመሠረዝ መጠየቅ የሚችለው:-
የተመዘገበው ሰው ከተመዘገበበት ቀን ጀምሮ ያለው የሦስት ዓመት ጊዜ ከተጠናቀቀ በኋላ
ባለፉት 12 የቅርብ ወራት የተጨማሪ እሴት ታክስ ሳይጨምር ታክስ የሚከፈልባቸው
ግብይቶች ዋጋ ከብር 500,000 /አምስት መቶ ሺህ ብር/ ሊበልጥ ያለመቻሉን በተጨባጭ
ለኦሮሚያ ገቢዎች ባለስልጣን ወይም ለተጨማሪ እሴት ታክስ መምሪያ ማሳመን ሲችል ነው ::
አንድ በፈቃደኝነት የተመዘገበ ሰው ምዝገባውን ለመሠረዝ መጠየቅ የሚችለው ምዘገባውን
ከተመዘገበ ከሁለት አመት በኋላ በሚከተሉት ሁኔታዎች ነው::
በገዛ ፈቃዱ የተመዘገበ ሰው ምዝገባውን ለመሠረዝ መጠየቅ የሚችለው ምዝገባውን
ከተመዘገበ ከሁለት አመት በኃላ ታክስ የሚከፈልባቸው ዕቃዎች ዋጋ ከላይ ከተጠቀሰው
የምዝገባ ጣሪያ በታች ሆኖ ሲገኝ፣
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ግለሰቡ ወይም ድርጅቱ የቀድሞ ንግዱን ከተጨማሪ እሴት ታክስ ነፃ ዕቃዎች ንግድ
ሲቀይር ነው::
11.3 ከምዘገባው ከተሠረዘ በኃላ የታክሱን መሰብሰቢያ ሰነዶች መጠቀም ይቻላልን?
አንድ ሰው ከምዝገባው ከተሠረዘበት ቀን ጀምሮ በማንኛውም መልኩ በሚሸጣቸው
ዕቃዎች ላይ ታክስ ማስከፈል የለበትም ወይንም የታክስ ደረሰኝ ሊያዘጋጅ አይችልም ::
11.4 ከምዘገባው ከተሠረዘ በኃላ የተከፈለውን የተጨማሪ እሴት ታክስ የተመላሽ ጥያቄን
ማቅረብ ይቻላልን?
አንድ ሰው ከምዝገባው ከተሠረዘበት ቀን ጀምሮ በሚፈጽማቸው ማንኛቸውም ግዥዎች ላይ
የተከፈለውን የተጨማሪ እሴት ታክስ በተመላሽነት ሊጠይቅ አይችልም::
11.5 ምዝገባው በሚሠረዝበት ወቅት ያለውን የመጋዘን ክምችትና ንብረት ምን ማድረግ
ይኖርበታል?
አንድ ድርጅት ምዝገባውን በሚሠርዝበት ወቅት ለሚኖረው የመጋዘን ክምችትና ንብረት
ሂሣብ በተመለከተ የተጨማሪ እሴት ታክስ መመሪያ የሚኖረው ምላሽ ምዝገባውን መሠረዝ
ያስቻለውን ምክንያት መሠረት ያደረገ ይሆናል:: ይኸውም& አንድ ሰው ድረጅቱን ሲዘጋ
ወይም ከምዝገባ ጣሪያ በታች በመሆኑ ምክንያት ሥራውን ሲቀጥል ምዝገባውን
በሚሠርዝበት ወቅት በመጋዘን ባለው ክምችትም ይሁን ንብረት ላይ የተከፈለውን የተጨማሪ
እሴት ታክስ ሂሣብ ሠርቶ በተመላሽነት ማቅረብ አለበት::
ግለሰቡ ወይም ድርጅቱ በተጨማሪ እሴት ታክስ መምሪያ ለመጨረሻ በሚሰናበትበት
ጊዜ ታክስ የሚከፈልባቸውን ዕቃዎች ባሉበት ሁኔታ በወቅቱ የገበያ ዋጋ ተመጣጣኝ
በሆነ ዋጋ መተመን ይኖረበታል::
ይህም ሲባል በሚከተሉት ሁኔታዎች የተመላሽ ታክስ ጥያቄ ሊቀርብ አይችልም::
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በተጨማሪ እሴት ታክስ ከፋይነት ካልተመዘገቡ ሰዎች ወይም ድርጅቶች የተገዙ
ዕቃዎች፣
በመኪና ሽያጭ ንግድ ሥራ ወይም በመኪና አከራይነት ሥራ ከተመዘገቡት
በስተቀር ለሌሎች ሰዎች ወይም ደርጅቶች የመኪና እንዲሁም የመለዋወጫ
ዕቃዎች ግዥ ላይ
የመዝናኛ አገልግሎት ከሚሰጡና ከሚያካሂዱ በስተቀር ለሌሎች ሰዎች ወይም
ድርጅቶች ለመዝናኛ የተገዙ ዕቃዎች፣
ከንግድ ሥራው ጋር ግንኙነት የሌላቸው ዕቃዎች ግዥ ፣
ቀጣይነት ላለው ሌላ ንግድ የሚተላለፍ የመጋዘን ክምችትም ይሁን የንብረት
ዝውውር ወይም ማስተላለፍ ናቸው::
11.6 አንድ ሰው የተጨማሪ እሴት ታክስ ሂሣብ ሰነዱን እስከመቼ መያዝ አለበት?
አንድ ሰው ከተጨማሪ እሴት ታክስ ጋር የሚያያዝ ማንኛውም ሰነድ ወይም መዝገብ ቢያንስ
ለአስር /10/ አመታት በጥንቃቄ መያዝ አለበት::
11.7 አንድ ሰው ምዝገባው እንዲሠረዘለት ሲያመለክት ምን ማድረግ አለበት?
ጥያቄው ተቀባይነት ካገኘ የተጨማሪ አሴት ታክስ መምሪያ ወይም ኦሮሚያ ገቢዎች
ባለስልጣን ለግለሰቡ ምዝገባው ከመቼ ጀምሮ እንደተሠረዘ ያስታውቃል:: ምዝገባው
እስከተሠረዘበትም ቀን ያለውን የተጨማሪ እሴት ታክስ መጠን እንዲያሳውቅ የተጨማሪ
እሴት ታክስ መምሪያ ወይም ኦሮሚያ ገቢዎች ባለስልጣን ለግለሰቡ ወይም ድርጅቱ ደብዳቤ
ይልካል:: ግለሰቡም ወይም ድርጅቱ በጥያቄው መሠረት የተመላሽ ታክሱን መጠንና
በመጋዘን ባለው ክምችትና ንብረት ላይ ሊታሰብለት የሚገባውን የተጨማሪ እሴት ታክስ
ተመላሽ መጠን በትክከለኛው መንገድ ሠርቶ ያቀረባል:: ለተጨማሪ እሴት ታክስ መምሪያ
ወይም ኦሮሚያ ገቢዎች ባለስልጣን የቀረበለት የተመላሽ ታክስ ጥያቄ አግባብነት እንዳለው
ያመነበት ከሆነ ምዝገባውን የሠረዘ ለመሆኑ የማረጋገጫ ማስረጃ ለመጨረሻ ጊዜ ይልካል::
12. የንግድ ወኪሎችና ውክልና የሚሰጡ የንግድ ተቋማትን በተመለከተ
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12.1 የተጨማሪ እሴት ታክስ የንግድ ወኪሎችን እንዴት ይመለከታል?
የተጨማሪ እሴት ታክስ አዋጅ አንቀፅ 24 እንደሚገልፀው አንድ የንግድ ወኪል በሌላ የንግድ
ተቋም ውክልና የተሰጠው ከሆነ እንደወካዩ ሆኖ ወይም ከተወካዩ በሚሰጠው ትእዛዝ መሠረት
እቃዎችን የሚሸጥ ወይም አገልግሎት የሚሰጥ ከሆነ የንግድ ግብይቱ ወካዩ የንግድ ተቋም
እንዳከናወነው ይቆጠራል:: ታክሱንም በአዋጁ መሠረት ተወካዩና ወካዩም ሁለቱም የመክፈል
ግዴታ አለባቸው:: ይህ ማለት ወካዩ ሰው በተጨማሪ እሴት ታክስ ከፋይነት የተመዘገበ
ከሆነና ተወካዩ አንደወካዩ በመሆን ደረሰኝ የመስጠትና የመቀበል ኃላፊነት አለበት፣ በውክልና
አሠራር መሠረት የገንዘብ አስተዳደርን በተመለከተ በተወካይ እጅ ያለ ገንዘብ ለወካይ
የሚተላለፈው በክፍያ መልክ እንደሆነ መታወቅ ይኖርበታል፣ ተወካዩ በተጨማሪ እሴት ታክስ
ከፋይነት የተመዘገበ ከሆነ የተጨማሪ እሴት ታክስ የሚታሰብለት ገቢው በኮሚሽን መልክ
ያገኘው በተቀናሽ ሂሣብ ያገኘው ጥቅም ወይም ከወካዩ በቀጥታ ባገኘው ክፍያ ብቻ ነው::
12.2 የውክልና ሥራን በተመለከተ ለተጨማሪ እሴተ ታክስ ከፋይነት መመዝገብ ያለበት
ማነው?
ማንኛውም ውክልና ሰጪ በንግድ ሥራ እንቅስቃሴው ዓመታዊ ታክስ የሚከፈልበት ጥቅል
ገቢው ከብር 500,000 የሚበልጥ ከሆነ ለተጨማሪ እሴት ታክስ መመዝገብ አለበት:: ውክልና
ሰጪ የንግድ ተቋም ዓመታዊ ታክስ የሚከፈልበት የአመቱ ጠቅላላ ገቢ ከብር 500,000
ካልበለጠ በፈቃደኝነት ለመመዝገብ መጠየቅ ይችላል:: ከላይ የተጠቀሰው ደንብ የንግድ
ወኪሎችንም የሚመለከት ቢሆንም አመታዊ ታክስ የሚከፈልበት ግብይቱ በማለት የያዘው
ብር 500,000 ውክልና ለሰጠው አካል በክፍያ መልክ የሚያሰተላልፈውን ገቢ የማይጨምር
ወይም በክፍያ መልክ የሚያስተላልፈውን ገቢ የማይጨምር ወይም የማያካትት መሆን
እንደሚገባው መታወቅ ይኖርበታል::
12.3 ውክልና የሚሰጠው ድርጅት የተጨማሪ እሴት ታክስ ደረሰኝን እንዴት መስጠት
ይችላል?
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የተጨማሪ እሴት ታክስ ደረሰኞችን መስጠት የሚችለው በተጨማሪ እሴት ታክስ ከፋይነት
የተመዘገበ ሰው ብቻ ሲሆን የዚህ ታክስ ደረሰኝ የሚሰጠውም ደንበኛ በማንኛውም ታክስ
በሚከፈልባቸው እቃዎች ሽያጭ ላይ ታክስ ማስከፈል አለበት:: የታክስ ደረሰኞችና ለንግድ
ሥራው የሚያገለግሉ ደረሰኞች በወካዩ ከተዘጋጁ በኋላ ለተወካዩ ይሰጣሉ:: በሌላ አማራጭ
ወካዩ እንደ እሱ ሆኖ የታክስ ደረሰኞችን ማዘጋጀት እንዲችል ለተወካዩ ስልጣን ሊሰጠው
ይገባል:: የሚሰጠውም ስልጣን በፅሁፍ የተረጋገጠና ተወካዩም ደረሰኞችን በሚሰጥበት ጊዜ
ማሰረጃውን በእጁ መያዝ አለበት:: በዚህ አይነት ሁኔታ የስልጣን ሽግግሩ ተወካዩ
በሚፈጽመው ድርጊት በተጨማሪ እሴት ታክስ ደንብ መሠረት ወካዩን ተጠያቂ ያደርገዋል::
12.4 አንድ የንግድ ወክልና ሥራ የሚያካሂድ ሰው የተጨማሪ እሴት ታክስ ደረሰኝ እንዴት
መስጠት ይችላል?
የተጨማሪ እሴት ታክስ ደረሰኞችን መስጠት የሚችለው በተጨማሪ እሴት ታክስ ከፋይነት
የተመዘገበ የንግድ ወኪል ብቻ ሲሆን የዚህ አይነት ደረሰኝ መስጠት የሚችለውም ለተጨማሪ
እሴት ታክስ ከፋይነት ለተመዘገቡ ደንበኞች ብቻ ነው::
አንድ የንግድ ወኪል በወከለው ድርጅት ፈቃደኝነት ለደንበኞች በተሰጠ የገንዘብ ቅናሽ
ምክንያት ከእቃዎቹ መሸጫ ዋጋ በታች ክፍያ የተቀበለው ከሆነና ሁለቱም ለተጨማሪ እሴት
ታክስ ከፋይነት የተመዘገቡ ከሆነ የተጨማሪ እሴት ታክስ ደረሰኝ በመስጠት ወካይነት
የተመዘገቡ ከሆነ የተጨማሪ እሴት ታክስ ከፋይነት የተመዘገበ ሆኖ ወካዩ ይህ ታክስ
የማይመለከተው ከሆነ ደግሞ ሌላ የንግድ ደረሰኞችን በመጠቀም የተጨማሪ እሴት ታክስ
ማስከፈል አለበት::
12.5 አንድ ውክልና የሰጠ ድርጅት የታከሱን መጠን እንዴት ያውቃል?
አንድ ለተጨማሪ እሴት ታክስ ከፋይነት የተመዘገበ የንግድ ወኪል ለሚሰጠው አገልግሎት
ወይም ለሚሸጠው ዕቃ የተጨማሪ እሴት ታክስ መክፈል የሚኖርበት ሲሆን የታክሱ
መሠረትም በአገልግሎቱ /በእቃዎቹ/ ላይ የሚጠይቀው የመሸጫ ዋጋ ነው::ለንግድ ወኪሉ
ገቢውን የሚያገኘው በኮሚሽን መልክ፣በወካዩ ስም ከሰበሰበው የገንዘብ ቅናሽ በሚሰጠው
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ጥቅም ወይም ከወካዩ ድርጅት በክፍያ መልክ ከሚቀበለው ገንዘብ ነው፣ አንድ የንግድ ወኪል
በተጨማሪ እሴት ታክስ ከፋይነት ለተመዘገበ ወካይ ድርጅት የታክስ ደረሰኝ መስጠት
የሚገባው ሲሆን ላልተመዘገቡት ወካይ ድርጅቶች ደግሞ ሌሎች የንግድ ደረሰኞችን መስጠት
ይኖርበታል:: የንግድ ወኪሉ በማንኛውም መልኩ የተጨማሪ እሴት ታክስ ማስከፈል ያለበት
አገልግሎቱን ለመስጠት በሚጠይቀው ጠቅላላ ዋጋ ላይ ነው::
12.6 አንድ ወካይ ድርጅት የተጨማሪ እሴት ታክስ ተመላሽ ሂሳብ እንዴት ሊጠይቅ ይችላል?
ወካዩ ሰው ለዚህ ታክሰ ከፋይነት የተመዘገበ ከሆነ ለንግድ ሥራው በሚውል እቃዎች ግዥ ላይ
የከፈለውን የተጨማሪ እሴት በተመላሽነት ሊጠይቅ ይችላል:: ይህም የሚሆነው ታክሱን
ለሚካፍሉ የሚያስረዳ ደረሰኝ ወይም የተረጋገጠ የጉምሩክ የገቢ እቃዎች መግለጫ ማቀረብ
ሲችል ነው:: ወካዩ ድርጅት በአስመጪነቱ በጉምሩክ በኩል የሚታወቅ ከሆነና በድርጅቱ ስም
የተሠራ የታክሰ ደረሰኝ እሰካለ ድረስ ገቢው የተሰበሰበውም ይሁን ክፍያው የተፈፀመው
በንግድ ወኪሉ አማካይነት ቢሆንም ታክሱን በተመላሽነት መጠየቅ ይችላል::እንደ ወካዩ
ድርጅት ሆኖ የሚሠራው የንግድ ወኪል በተጨማሪ እሴት ከፋይነት የተመዘገበ ከሆነ ለንግድ
ወኪሉ የከፈለውን የተጨማሪ እሴት ታክስ በተመላሽነት ሊጠይቅ ይችላል::
12.7 አንድ የንግድ ወኪል የተጨማሪ እሴት ታክስ ተመላሽ ሂሣብ እንዴት ሊጠይቅ ይችላል?
የንግድ ወኪሉ ለዚህ ታክስ ከፋይነት የተመዘገበ ከሆነና ለንግድ ሥራው የከፈለውን
ማንኛውንም የተጨማሪ እሴት ታክሰ ደረሰኝ ወይም የተረጋገጠ የጉምሩክ የገቢ እቃዎች
መግለጫ ማቅረብ ከቻለ የከፈለውን የተጨማሪ እሴት ታክስ በተመላሽነት መጠየቅ ይችላል::
የንግድ ወኪሉ እንደወካዩ ሆኖ ቢሠራም በወካዩ ስም ደረሰኝ የተሠራ ከሆነ ወይንም ወካዩ
ድርጅት በአስመጪነቱ በጉምሩክ በኩል የሚታወቅ ከሆነ በዚህ ሥራ ላይ የተከፈለውን
የተጨማሪ እሴት ታክስ የንግድ ወኪሉ በተመላሽነት ሊጠይቅ አይችልም:: ሆኖም በተለየ
ሰምምነት ወይም ውል የንግድ ወኪሉ እቃዎቹን ሲገዛ ወይም አገልግሎቱን ሲያገኝ በስሙ
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ደረሰኝ የተሠራ ከሆነ የከፈለውን የተጨማሪ እሴት ታክስ በተመላሽነት ሊጠይቅ ይችላል::
ከዚህ በኃላ የንግድ ወኪሉ ወካዩን ድርጅት የእቃዎቹን ዋጋ እንዲከፍለው ሲጠይቅ
በተለመደው አኳኃን የተጨማሪ እሴት ታክሱንም ጨምሮ ያስከፈላል ማለት ነው::
13. በተጨማሪ እሴት ታክስ አዋጅ የተደነገጉትን በአግባቡ ያለመፈፀም የሚያስከትሉት
ውጤቶች በአዋጁ ክፍል አሥራ አንድና አሥራ ሁለት አንደተመለከተው
ለተጨማሪ እሴት ታክስ መመዝገብ ሲገባው ያልተመዘገበ፣ተከፋይ የሚሆነው ታክስ
እንዲቀንስ ወይም ተቀናሽ የሚሆነው ታክስ እንዲጨምር በማድረግ የታክስ
ማስታወቂያውን ሞልቶ ያቀረበት፣
የተጨማሪ እሴት ታክስ ደረሰኝ መስጠት የሚገባው ሆኖ ያልሰጠ ወይም ሀሰተኛ የታክስ
ደረሰኝ አዘጋጅቶ የሰጠ፣
ለታክሱ ያልተመዘገበ ሆኖ የታክስ ደረሰኝ አዘጋጅቶ የሰጠ፣
ለታክስ አፈፃፀም ተገቢነት ያላቸው በአዋጁ የተደነገገውን የሂሳብ ሰነድ ያልያዘ፣
የተጨማሪ እሴት ታክስ ማስታወቂያ በታክስ ጊዜው ያላቀረበ፣
መክፈል ያለበትን ተከፋይ ታክሰ መክፈል በነበረበት ቀን ያልከፈለ፣
ለታክስ ሰብሳቢው አካል የሀሰት ወይም አሳሳች መረጃ ያቀረበ ወይም ሊቀርብ ከሚገባው
መግለጫ ውስጥ መግለጫ አሳሳች ሊያደርግ በሚችል አኳኃን መካተት የሚገባውን
ነጥቦች ያላካተተ፣
በታክስ አዋጅ መሠረት ሥራውን በማከናወን ላይ ያለን የታክስ ሰብሳቢውን ሠራተኛ
ተግባር ያሰናከለ፣
በንግድ ሥራው ላይ የተደረጉ ማናቸውንም ለውጦች በ21 ቀናት ለታክሱ ባለሥልጣን
ያላሳወቀ፣በአስተዳደራዊ የገንዘብ ቅጣትና ድርጊቱ የወንጀል ጥፋት በመሆኑ በወንጀለኛ
መቅጫ ሕግ ሥርዓት ታይቶ ጥፋተኛ ለመሆኑ በፍርድ ቤት ሲረጋገጥ የእሥራት
ቅጣትያስከትላል፡፡
13.1 ለተጨማሪ እሴት መመዝገብ ሲገባ ባለመመዝገብ የሚከተለው ውጤት ምንድን ነው?
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Page | 206
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በተጨማሪ እሴት መመዝገብ ሲገባ ባለመመዝገብ የሚከተለው ውጤት ምንድን ነው?
በተጨማሪ እሴት ታክስ አዋጅ ቁጥር 285/94 አንቀፅ 1/ሀ-ለ/ መሠረት ለምዝገባ
የሚያበቃው ግማሽ ሚሊዮን ዓመታዊ ሽያጭ የደረሰ ማንኛውም ግለሰብ ወይም ድርጅት
በሕጉ መሠረት ቀርቦ ካልተመዘገበ፤
1. በአዋጁ አንቀጽ 3 መሠረት መመዝገብ በሕግ ግዴታ ከተቀመጠበት ጊዜ ጀምሮ ወደ
%Eላ ታክሱን እንዲከፍል ይጠየቃል::
2. በአንቀጽ 45 /ሀ/ መሠረት ምዝገባው ሳይደረግ ታክስ የሚከፈልበት ግብይት ላከናወነው
የተወሰነበት ታክስ 100%መቀጫ ታክሎ እንዲከፈል ይደረጋል::
13.2 የታክስ ማስታወቂያ በጊዜ ባለማቅረብ የሚከተለው ውጤት ምንድን ነው?
1. በተወሰነ ጊዜ ውስጥ ወር በገባ በ30 ቀናት ውስጥ ያላሣወቀ ለእያንዳንዱ ወር ወይም
ለወር ከፊል ለሆነው ጊዜ 5% የተወሰነውን ታክስ 25% እስኪ ሞላ ድረስ መቀጫ
ይከፍላል::
ለመጀመሪያ ወር የታክሰ ማስታወቂያ ያላቀረበ መቀጫ ከብር 50,000 /ሃምሣ ሺህ/
አይበልጥም፡፡
3. በማናቸውም ሁኔታ ቅጣቱ ከብር 10000 አያንስም ወይም በውሳኔ ማስታወቂያው
ከተገለፀው የታክሰ መጠን 100% /መቶ ፐርሰንት/
13.3 የተጨማሪ እሴት ታክስ ዘግይቼ በመክፈሌ የሚደርስብኝ የሕግ ቀጣት ምንድን ነው?
1. መክፈል በነበረበት ቀን ላልተከፈለ ታክሱ መክፈል ከነበረበት ቀን ባለው ጊዜ ውስጥ
ወለድ ይከፍላል::
2. የሚከፈለው ወለድ መጠን የንግድ ባንኮች በሩብ ዓመት ከተጠቀሙበት የማበደሪያ መጣኔ
25% በመቶ ታክሎ ይሆናል
13.4 የተ.እ.ታ የታክስ ወንጀሎች የትኞቹ ናቸው ውጤታቸውስ?
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Page | 207
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ሕግን በመጣስ የተሰበሰበ ታክስ አለማሳወቅ ወይም አለመክፈል፣
የማይገባ ተመላሽ ታክስ መጠየቅ ውጤቱ በፍርድ ቤት ሲረጋገጥ ከ5 ዓመት የማያንስ
የእሥራት ቅጣት ያስከትላል፣
አሳሳች መረጃ ማቅረብ ወይም የሚቀርበውን መግለጫ አሳሳች ሊያደርግ የሚችል ነጥብ
ማካተት እንደሁኔታው እስከ ሦስት ዓመት እና ሃያ ሺህ ብር እንዲሁም እስከ አምስት
ዓመትና እስከ ብር 100 ሺህ ቅጣት ያስከትላል::
የታክሰ ሰብሳቢውን ሠራተኛ ተግባራት ማሰናከል ከብር አንድ ሺህ እሰከ ብር መቶ ሺህ
የገንዘብ ቅጣት እና ሁለት ዓመት የእሥራት ቅጣት ያስከትላል::
ለውጥን ያለማሳወቅ በከባድ ቸልተኝነት ወይም ሆን ተብሎ የተፈፀመ ጥፋት ከሆነ
ከብር አሥር ሺህ በማያንስ የገንዘብ ቅጣት እና አንድ ዓመት እሥራት፣ በሌሎች
ሁኔታዎች ከሆነ ከብር አምስት ሺህ የማያንስ የገንዘብ ቅጣት እና 6 ወር የእሥራት
ቅጣት ያስከትላል::
የተጨማሪ እሴተ ታክስ ሰሌት ምሣሌዎች
ደረጃ 1: በውጭ ሀገር ግዥ ላይ:-
ነጋ ቢራ ፋብሪካ ኃ/የተ/የግ/ማህበር
(ዕቃ ግዥ ክፍል)
ብር 1. ዕቃ ግዥ ክፍል - (CIF) ዋጋና የጉሙሩክ ቀረጥ 1000
2. የተጨማሪ እሴት ታክስ -15%መጣኔ 150
3. የዕቃው ዋጋ ተ.እ.ታክስ አካቶ - (1+2) 1150
4. የዕቃው ዋጋ ወደ ማምረቻ
ክፍል ሲተላለፍ የሚኖ[¨< 1150
የርክከብ ዋጋ
ዕቃው ወደ ማምረቻው ክፍል ሲተላለፍ ብር 1150 ዋጋ የሚኖረው ሲሆን ከዚህ ውስጥ ብር
1000 ተጨማሪ እሴት ሆኖ ቀሪው ብር 150 ተ.እ. ታክስ ነው::
ደረጃ 2 በምርት ላይ
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ነጋ የቢራ ፋብሪካ ኃ/የተ/የግል ማህበር (በምርት ክፍል)
1. የዕቃው የርክከብ ዋጋ ከውጭ እንደተገዛ 1150
2. ሲቀነስ:- የተ.እ.ታክስ ዕቃው ወደ ሀገር ሲገባ የከፈለ 150
3. የዕቃው ዋጋ:- ያለ ተጨማሪ እሴት ታክስ (1-2) 1000
4. የማምረቻ ወጪ:- /ተ.እ.ታክስ/ 3500
5. የአምራቹ ዋጋ:- ለተ.እ. ታክስ ስሌት (3+4) 4500
6. ተጨማሪ እሴት ታክስ በ15% መጣኔ 675
7. የአምራቹ የመሸጫ ተ.እ.ታክስን ጨምሮ (5+6) 5175
ማስታወሻ:
ሀ. አምራቹ ደርጅት ጥሬ ዕቃውን በገዛበት ወቅት ጠቅላላ ዋጋው የተ.እ ታክሰ ያካተተ
በሚሆንበት ጊዜ የግብዓት ታክሱ ብር 150 ከዋጋው ላይ መቀነስ ይኖርበታል:: ይህም
ለቀጣዩ የተጨማሪ እሴት ታክስ ስሌት ታክሱ ሳይጨምር በዋጋው ላይ ብቻ መሆን
ስለሚገባው ነው::
የተጨማሪ እሴት ታክስ የታክስ መደራረብን ያስቀራል::
ለ. አምራቹ ድርጅት ለጅምላ ሻጩ ነጋዴ ተ.እ ታክስን ጨምሮ በብር 5175 ይሸጥለታል::
ሐ. አምራቹ ድርጅት በኦሮሚያ ገቢዎች ባለሥልጣን ተ.እ ታክስን በሚከፍልበት ጊዜ
የተከፋይ ታክስን እንደሚከተለው ያሰላል::
ብር
1. የዕቃው እሴት (ዋጋ)ተ.እ.ታክሰ ሳይጨምር 4500
2. በሽያጭ ላይ የተሰበሰበው የተ.እ ታክሰ (15%)
(የምርት ታክስ) 675
3. የውጭ ሀገር ግዥ ዋጋ ተ.እ ታክስ ሳይጨምር 1000
4. በውጭ ሀገር ግዥ ላይ የተከፈለ ተ.እ ታክስን (15%)
(የግብዓት ታክስ) 150
የምርት ታክስ ሲቀነስ የግብዓት ታክስ
(ብር 675 ሲቀነስ 150) 525
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ደረጃ 3. በጅምላ ሽያጭ ዋጋ (ፋብሪካው ላይ)
ተድላ እና ልጆቹ ኩባንያ ብር
1. የአምራቹ የመሸጫ ዋጋ (ፋብሪካው ላይ) 5175
2. ሲቀነስ በፋብሪካው ቦታ ላይ የተከፈለ ተ.እ. ታክስ 675
3. የዕቃው እሴት በጅምላ መሸጫ ቦታ ከተ.እ.ታ በኃላ (1-2) 4500
4. የትርፍ መጠን (ህዳግ) (K?ሎች ወጪዎቸን ጨምሮ) 500
5. የዕቃው እሴት በጅምላ መሸጫ ቦታ (3+4) 5000
6. ተጨማሪ እሴተ ታክስ 15% መጣኔ 750
7. የዕቃው ዋጋ በጅምላ መሸጫ ቦታ ተ.እ. ታክስ ጨምሮ 5750
ማስታወሻ:-
ከላይ በጅምላ ሽያጭ ደረጃ በተሰጠው ምሣሌ ላይ አትኩሮት ሊሰጣቸው የሚገባቸው ነጥቦች
የሚከተሉት ናቸው'
ሀ. የጅምላ ነጋዴው ቢራውን ከአምራቹ በሚገዛበት ወቅት ጠቅላላ ዋጋው የተ.እ. ታክሰን
ያካተተ በሚሆንበት ጊዜ የግብዓት ታክሱ ብር 675 ከጠቅላላው ዋጋው ውስጥ በማውጣት
ታክስ ያልተከፈለበት የዕቃ ዋጋ መሆን ይኖርበታል:: ይህም ቀጣዩ የተጨማሪ እሴት ታክስ
ስሌት ታክስ ሳይጨምር በዋጋው ላይ መሰላት ስለሚገባው ነው::
ለ. የጅምላ ነጋዴው ለቸርቻሪ ነጋዴ የተ.እ ታክስን ጨምሮ በብር 5750 ይሸጣል::
ሐ. የጅምላ ነጋዴው K*aT>Á Ñu=‹ ባለሥልጣን ተ.እ ታክስ በሚከፈልበት ጊዜ የተከፋይ
ታክስ ስሌት እንደሚከተው ይሆናል::
ብር
i. የሽያጭ ዋጋ በገዥ ወቅት 5000
ii. በሽያጭ ዋጋ ላይ የተከፈለ ተ.እ.ታ 15% (የምርት ታክሰ) 750
iii. ከውጭ ሀገረ የጥሬ ዋጋና የማምረቻ ወጪ 4500
iv. የተከፈለ የተ.እ.ታ በተራ ቁጥር III ላይ (የግብዓትታክስ) 675
v. የተጣራ ተከፋይ ታክስ
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. የምረት ታክስ ሲቀነስ የግብዓት ታክስ ብር (750-675) 95
ደረጃ 4 :- በችርቻሮ ንግድ ላይ
ለአገር ውስጥ ቸርቻሪ ነጋዴ
ብር
1. በጅምላ ነጋዴው የገዛበት ዋጋ 5750
2. ሲቀነስ :- እስከ ጅምላ ነጋዴው ከተከፈለ ታ.እ.ታ 750
3. የዕቃው ዋጋ በጅምላ መሸጫ ከተ.እ.ታ በኋላ/1-2/ 5000
4. የትርፍ መጠን (ህዳግ)ሌሎች ወጪዎችን ጨምሮ 875
5. የዕቃው ዋጋ በችርቻሮ ንግድ ላይ (3+4) 5875
6. የተጨማሪ እሴት ታክስ 15% ምጣኔ 881.25
7. የችርቻሮ ዋጋ 6756.25
8. ለበላተኛው /ለሸማቹ የመሸጫ ዋጋ/ 6756.25
ማስታወሻ:-
ከላይ በችርቻሮ ንግድ ደረጃ ላይ በተሰጠው ምሳሌ ላይ ትኩረት የሚሰጣቸው ነጥቦች
የሚከተሉት ናቸው
(ሀ) የመጨረሻው በላተኛ /ሸማች/ የታክሱ ከፋይ ይሆናል::
ብር
i. በሽያጭ ወቅት ያለው የእቃው ዋጋ ታክሱ ሳይጨምር 5875
ii. በሽያጭ ወቅት የተሰበሰበ ተ.እ.ታ 15% ምጣኔ (የምርትታክስ) 881.25
iii. ከግዥ& ከማምረቻ እና ከጅምላ ንግድ የተላለፈ የእቃው እሴት (ዋጋ) 5000
iv. ተጨማሪ እሴት ታክስ (15%) 750
v. የተጣራ የተከፋይ ታክስ
የትርፍ ታክስ ሲቀነስ የግብዓት ታክስ
ብር (881.25-750) 131.25
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ደረጃ 5 ለተጨማሪ እሴት ታክስ ባለመመዝገብ ያለው የታክስ እንድምታ እና የማስተካከያ
(ተርን ኦቨር ታክስ) የሚያመጣው ውጤት
ብር
1. ያልተመዘገበ የችርቻሮ ነጋዴ ከጅምላ ሻጩ የሚገዛበት ዋጋ 5750
2. የችርቻሮ ነጋዴው የሚጨምረው ትርፍ እና ሌሎች ወጪዎች 875
3. የችርቻሮ ነጋዴው የሽያጭ ዋጋ /ያለ ታክስ/ 6625
4. የሚከፈለው ተርን ኦቨር ታክስ 132.50
ለሸማቹ የሚሰጥበት ዋጋ -------------------------------------------
6757.50
5. ለተጨማሪ እሴት ታክስ ያልመዘገቡ ነጋዴዎች በማናቸውም ሽያጭ ላይ የ2% የተርን
ኦቨር ታክስ ማስተካኪያ ታክስ ማሰብ ይኖርባቸዋል:: በአዋጁ መሰረት በየ3 ወር
ወይም እንደ ደረጃው በዓመት ገቢ የሚያደርጉት ታክስ በመሆኑ
የ2% የተርን ኦቨር ታክስ የሚያስከትለው የታክስ ውጤት የሚከተለው ይሆናል:-
ብር
i. ያልተመዘገቡ ቸርቻሪ ነጋዴዎች \ሽያጭ ዋጋ 6625
ii. የማስተካከያ ታክስ 2% መጣኔ 132.50
iii. ያልተመዘገበ ቸርቻሪ ነጋዴ አዲሰ የመሸጫ ዋጋ (i+ii) 6757.50
6. ስለዚህ በተመዘገቡና ባልተመዘገቡት ነጋዴዎች የመሸጫ ዋጋ መካከል ያለው ልዩነት
በጣም አነስተኛ በመሆኑ የመሸጫ ዋጋቸው ተመሣሣይ ነው ማለት ይቻላል:: በዚህም
ያልተመዘገበው ነጋዴ ለብር 1.25 ተጨማሪ ታክሰ መሰብሰብ ይጠበቅበታል:: ከዚህ
የምንረዳው በዚህ መጠን ያነሰ የተሻለ ዋጋ አቅርቦት በመኖሩ ተጠቃሚዎች ወደ
ተመዘገቡ አንደሚያዘነብሉ መገንዘብ ይቻላል::
በተጨማሪ ተመዝጋቢዎች ባላቸው የተሻለ የፋይናንስ አቅም በዋጋም ሆነ በአቅርቦት
በገበያ ላይ የላቀ ቦታ እንደሚኖራቸው መረዳት ይቻላል::
ደረጃ 6 የተጨማሪ እሴት ታክስና የውጭ ንግድ
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ለምሣሌ አንድ ነጋዴ በነጋ ኃ/የተ/የግል ማህበር የተመረተውን የቢራ ምርት ወደ ውጭ
ሀገር ለመላክ ቢፈልግ (ቢወሰን)ሽያጩ ዜሮ ከመቶ መጣኔ የተጨማሪ እሴት ታክስ
የሚጣልበት ይሆናል:: ይህም ማለት ላኪው በጅምላ ንግድ ደረጃ የተከፈለውን የግብዓት
ታክስ ብር 750 ተመላሽ እንዲደረግለት በሚከተለው ሰሌት *aT>Á Ñu=‹ vKeM×”
በመጠየቅ ይመለስለታል::
ብር
ሀ/ የሽያጭ እሴት (ዋጋ)ተ.እ.ታን ሳይጨምር 5875
ለ/ በውጭ ሀገር ሽያጭ ላይ የተጣለ ተ.እ.ታ -
ሐ/ የዕቃ ግዥ ዋጋ ተ.እ.ታ ሳይጨምር 5000
መ/ ተ.እ.ታ 15% መጣኔ በግዥ ዋጋ ላይ 750
ሠ/ የተጣራ የተ.እ.ታ ተመላሽ
(የምርት ታክስ ሲቀንስ የግብዓትታክስ) 750
ማስታወሻ:-
ይህ የአሠራር ስልት የሚያሳየው ወደ አገር ለመላክ በሚደረገው የሥራ ሂደት ላይ
የተከፈሉ የተ.እ.ታክሶች በዕቃ ዋጋ ላይ እንደማይጨምር ያረጋግጣል:: ስለሆነም ይህ
አሠራር ወደ ውጭ ሀገር የሚላኩትን ዕቃዎቸ በዋጋ ተወዳዳሪ ያደርጋቸዋል::
የውጭ ንግድ በአምራች ደረጃ ወይም በጅምላ ሻጩ የሚካሄድ ቢሆን ተመሣሣይ የአሠራር
ዘይቤ የሚከተል ሲሆን ነገር ግን ላኪው የታክስ ተመላሹን ለመጠየቅ አግባብ ያላቸውን
የውጭ የንግድ መረጃዎችና ሰነዶችን በቅድሚያ ማቅረብ ይኖርበታል::
7. የተመዘገበ የህንጻ ሥራ ተቋራጮች የተ.እ.ታክስ ሂሳብ
የግብዓት ታክስ የምርት ታክስ
ብር ብር
ሀ/ አንድ የህንጻ ሥራ ተቋራጭ ለቢሮ የሚሆን
ህንጻ ለመገንባት ጨረታ አሸንፎ ከደንበኛው
ጋር የሥራ ውል ተዋዋለ:: ለሥራው የሕግ
ጉዳዮችን የሚያማክረው የህግ ጠበቃ ብር
1,000,000 ለመክፈልና በዋጋው ላይ 15%
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የተ.እ.ታ ጨምሮ ለመክፈል በመስማማት ቀጠረ… 150,000
ለ. የህንፃውን የንድፍ ሥራና የስዕል ሥራ
እንዲሠራለት አንድ የንድፍ ባለሙያ ብር
3,000,000 እና የተ.እ.ታ 15% ለመክፈል
ቀጠረ 450,000
ሐ/ ለህንፃ ግንባታ የሚውል ልዩ ልዩ የግንባታ
ዕቃዎችን ለምሣሌ የሸክላ ጡብ አዋሽ
ሲሚንቶ፣ ጣውላ፣ ቆርቆሮ፣ ምሰማር እንዲሁም
ቧንቧዎችን ወዘተ……ብር 22,000,000 በሚያወጣ ዋጋ የገዛ
ሲሆን ከዚህ ውስጥ ብር 20,000,000
የሚሆነውን የገዛው ከተ.እ.ታ ተመዝጋቢዎቸ ነው፣
የተ.እ.ታክሱ በ15% መጣኔ 3,500,000
መ/ ህንፃ ተቋራጩ ሕንፃውን ገንብቶ ለደንበኛው
ያስረከበው በብር 30,000,000 ቢሆን በዋጋው ላይ 15%
መጣኔ የምርት ታክሰ አስከፍሏል:: 4,500,000
K*aT>Á Ñu=‹ ባለሥልጣን የሚከፈለው የተ.አ.ታ
ተከፋይ ሂሣብ ስሌት እንደሚከተው ይሆናል::
የምርት ታክስ ብር 4,500,000
ሲቀነሰ የግብዓት ታክስ ብር 3,600,000
የከፋይ ታክስ ብር 900,000
ከላይ በተመለከተው ምሣሌ እንደሚታየው የግብዓት ታክስ በሚገዙ ዕቃዎችና በሚሰጡ
አገልገሎቶች ላይ እንዴት እንደሚሰላ ነው::
7. አገልገሎት ሰጪ ደርጅት የመኪና ጥገና ጋራዥ
ግብዓት ታክስ የምርት ታክስ
ብር ብር
ሀ/ለ}.እ.ታ የተመዘገበ ጋራዥ ዕቃዎችን
በብር 150,000 ከውጭ ሀገር አሰገባ 22,500
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ለ/ ለተለያየ ሌሎች የአስተዳደር
ወጪዎች የተከፈለ 4,500
ሐ/ የመኪና ቀለምና ሌሎች ዕቃዎችን
የገዛበት ብር 50,000 7,500
መ/ የመኪና መለዋወጫ
ብር 400,000 60,000
ሠ/ የመኪና ጥገና ሥራ ላከናወነበት
የእጅ ዋጋ 1,500,000 225,000
በወሩ መጨረሻ ላይ የተ.እ.ታክስ አካውንቱን በመደመር ሂሣቡን ሠርቶ ለአገር ውስጥ ገቢ
ባለሥልጣን ሊከፈል የሚገባውን የተ.እ.ታ ተከፋይ ሂሣብ እንደሚከተለው ይሆናል
የምርት ውጤት ታክስ ብር 225,000
ሲቀነስ ግብዓት ታክስ ብር 94,500
የሚከፈል የተጣራ ተ.እ.ታ ብር 130,000
የጋራዡ ባለቤት ለደንበኛው ባቀረበው አገልግሎት ላይ ባስከፈለው የጥገና አገልግሎት ላይ
የሰበሰበውን የተ.እ.ታ ላይ ለሥራው የሚያስፈልጉ ዕቃዎችን ሲገዛ ከከፈለው
ተ.እ.ታ(ግብዓሥተ ታክስ) በመቀነስ ቀሪውን ለኦሮሚያ ገቢዎች ባለሥልጣን ይከፍላል ማለት
ነው::
4.2.2. ተርን ኦቨር ታክስ
ተርን ኣቨር ታክስ ምንድነው?
ተርን ኦቨር ታክስ በአገር ውስጥ በሚከናወን የዕቃ ወይም የአገልግሎት ሽያጭ ወቅት
በየደረጃው የሚጣል የታክስ አይነት ነው፡፡
የተርን ኣቨር ታክስን ሰብስቦ ገቢ የማድረግ ግዴታ
ለተጨማሪ እሴት ታክስ ያልተመዘገበ ወይም ዓመታዊ የንግድ እንቅስቃሴ ከብር 500 . ሺህ
በታች የሆነ ማንኛውም በንግድ ሥራ ላይ የተሰማራ ሰው ወይም ድርጅት በአገር ውስጥ
ከሚሸጣቸው ዕቃዎችና አገልግሎቶች ላይ ሰብስቦ ለሚመለከተው የታክስ ባለሥልጣን ገቢ
ያደርጋል፡፡ ዕቃዎች ወይም አገልግሎቶች የሚሸጥ ማናቸውም ሰው ወይም ድርጅት በሽያጭ
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ላይ ሊከፈል የሚገባውን ታክስ ከገዥው ሰብስቦ ለታክስ ባለሥለጣን ገቢ የማድረግ ግዴታ
አለበት፡፡ ስለሆነም ሻጩ ለታክሱ የመጀመሪያ ተጠያቂ ይሆናል፡፡
የተርን ኦቨር ታክስ ተመን
ተርን ኦቨር ታክስ የሚሰላበት የዋጋ መሠረት የዕቃው ወይም የአገልግሎት ጠቅላላ
የሽያጭ ገቢ ይሆናል፡፡
ከተርን ኦቨር ታክስ ነፃ ስለመሆን
የሚከተሉት ከተርን ኦቨር ታክስ ክፍያ ነጻ ናቸው፡-
ቢያንስ ሁለት ዓመት ያገለገለ መኖሪያ ቤት ሽያጭና የመኖሪያ ቤት ኪራይ
የፋይናንስ አገልግሎት፣
ለሳንቲሞችና ሜዳሊያዎv ጥናት አገልግሎት ከሚውሉት በስተቀር የአገር ውስጥና
የውጭ አገር ገንዘቦችና የዋስትና ሰነዶች ማሰራጨት፣
በኃይማኖr ድርጅቶች የሚሰጡ የእምነት ወይም ከአምልኮ ጋር የሚገና‚
አገልግሎቶች፣
የሕክምና አገልግሎትና አግባብ ባለው የመንግሥት መ/ቤት በሚወጣ መመሪያ
መሠረት በሐኪም የሚታዘዙ መድኃኒቶች፣
በትምህርት ተቋማት የሚሰጡ የማስተማር አገልግሎቶች እንዲሁም ለሕፃናት ጥበቃ
በመዋዕለ ሕፃናት የሚሰጡ አገልግሎቶች፣
የኤሌክትሪክ፣ የኪሮሲን የውሃ አቅርቦት፣
የትራንስፖርት አገልግሎት፣
ማናቸውንም የሥራ እንቅስቃሴ ለማከናወን ለሚሰጥ ፈቃድ ለመንግስት የሚፈጸም
ክፍያ፣
ከ60% በላይ ሠራተኞች አካል ጉደተኞች የሆኑበት አካል ጉዳተኞችን ቀጥሮ
የሚያሰራ ድርጅት የሚያቀርባቸው ዕቃዎችና አገልግሎቶች፣
መጽሐፍት፣
ለተርን ኦቨር ታክስ የተሰበሰበ ገንዘብ ስለማስታወቅ
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የተርን ኦቨር ታክስ ከፋዮች እያንዳንዱ የሂሣብ ጊዜ በተጠናቀቀ በአንድ ወር ጊዜ ውስጥ
ለታክስ ሰብሳቢ መ/ቤት የማስታወቅ ግዴታ የተጣለባቸው ሲሆን የሂሣብ ጊዜውም፡-
የደረጃ “ሀ” ግብር ከፋዮች ተብለው የሚታወቁና ለተጨማሪ እሴት ታክስ የመመዝገብ
ግዴታ የሌለባቸው ታክስ ከፈዮች በየወሩ፣
የደረጃ “ለ” ግብር ከፋዮች በኢትዮጵያ የበጀት ዓመት ወይም በገቢ ሰብሳቢው መ/ቤት
ሲፈቀድ በአውሮፖ ዘመን አቆጣጠር ከዓመቱ የመጀመሪያ ቀን ጀምሮ የሶስት ወር ጊዜ፣
የደረጀ “ሐ” ግብር ከፋዮች የበጀት ዓመቱ እንዳለቀ ነው፡፡
የተሰበሰበ ተርን ኦቨር ታክስ ገንዘብ በወቅቱ ያለማስታወቅ አስተዳደራዊ መቀጫዎችን
ያስከትላል
በተርን ኦቨር ታክስ አዋጅ ቁጥር 75/1995 መሠረት በተወሰነው ጊዜ ውስጥ የታክስ
ማስታወቂያ ግዴታውን ያልተወጣ የተርን ኦቨር ታክስ ከፋይ ለዘገየበት ለእያንዳንዱ ወር
ወይም የወሩ ከፊል ለሆነው ጊዜ ያልተከፈለውን ታክስ 5 በመቶ 25 በመቶ እስኪሞላ
ድረስ፣
የሚከፈለው መቀጫ ከብር ሃምሣ ሺህ አይበልጥም፣
በማናቸውም ሁኔታ የሚጣለው ቅጣት ቀጥሎ ከተመለከቱት ከዝቅተኛው ያነሰ አይሆንም፣
ከብር አስር ሺህ፣
በታክስ ማስታወቂያው ላይ መመልከት ከነበረበት የታክስ መጠን 100% ይሆናል፣
የተርን ኦቨር ታክስ/ክፍያ ማዘግየት አስተዳደራዊ መቀጫዎችን ያስከትላል፣
መከፈል በነበረበት ወር ላልተከፈለ ታክስ መክፈል ከነበረበት ቀን ባለ ጊዜ ውስጥ ታክስ
ከፋዩ ወለድ የመክፈል ግዴታ አለበት፣
ለሚከፈለው ወለድ የማስከፈያው ልክ ባለፈው የሩብ ዓመት በንግድ ባንኮች ላይ በዋለው
ከፍተኛ የማበደሪያ ወለድ መጣኔ ላይ 25 በመቶ ታክሎበት ነው፡፡
6.2.3. የኤክሳይዝ ታክስ
ኤክሳይዝ ታክስ ምንድነው?
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የኤክሳይዝ ታክስ በአገር ውስጥ በሚመረቱና ከውጭ ወደ አገር ውስጥ በሚገቡ የተወሰኑ
ምርቶች /ዕቃዎች/ ላይ የተጣለ የታክስ ዓይነት ነው፡፡
በአዋጁ ቁጥር 76/1995 መሠረት ታክሱ የተጣለባቸው ምርቶች/ዕቃዎች በሚከተለው
ሠንጠረዥ ተዘርዝረዋል፡፡
ተ.
ቁ
የዕቃው ዓይነት
የኤክሳየዝ ታክስ
በመቶች/%/
1
ማንኛውንም ዓይነት ስኳር ሞላሰስን ሳይጨምር
33
2 2.2. ማናቸውም ለስላሳ መጠጦች ከፍራፍሬ ጭማቂዎና እነዚህንም ከመሳሰሉት በስተቀር
2.3. በዱቄት መልክ የተዘጁ ለስላሳ መጠጦች
2.3.1.በፋብሪካ የሚመረት የታሸገ ውሃ 2.3.2.ማናቸውም አልኮል ያለባቸው መጠጦች
2.3.3.ማናቸውም ቢራና እስታወት 2.3.4.ማናቸውም የወይን ጠጅ መጠጦች
2.3.5.ውስኪና ሌሎች አልኮል ያለባቸው መጠጦች
30
30
20
50 50
100
3
ማናቸውም አይነት ንፁህ አልኮል 75
4
4.1. ትምባሆና የትምባሆ ውጤቶች
4.1.2. የትምባሆ ቅጠል
4.1.3. ሲጋሬት፣ሲጋራ፣ሲጋራሎስ፣የፒፖ ትምባሆ፣ሱረትና ሌሎች የትምባሆ ውጤቶች፣
20
75
5
ጨው
30
6
ነደጅ የአውሮፕላን ነዳጅ ሱፐር ቤንዚን ተራ ቤንዚን ፔትሮል ጋዞሊንና ሌሎች የሞተር ስፒሪት
30
7
ሽቶዎችና ቶይለት ወተርስ
100
8 በፋብሪካ ከጨርቃ ጨርቅ የተሰሩ ወይም የዘጋጁ ልብሶች 10
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የኤክሳይዝ ታክስ ገቢን ስለማስታወቅ
በኤክሳይዝ ታክስ አዋጅ ቁጥር 76/1995 መሠረት የኤክሳይዝ ታክስ የሚከፈልባቸው
ዕቃዎች አምራች ዕቃዎቹ ከተመሰረቱበት ቀን ጀምሮ በ30 ቀናት የኤክሳይዝ ታክስ
ይከፍላል፡፡ ነገር ግን ግብር አስገቢው መ/ቤት ታክስ ሳይከፍል በመጋዘን ለማስቀመጥ
9
ከወርቅ ከብርና ከለሎች ነገሮች የተሰሩ ጌጣጌጦች 20
10 ለመኖሪያ ቤት አገልግሎት የሚውሉ ሳህን ማጠቢያ መኪናዎች 80
11 ለመኖሪያ ቤት አገልግሎት የሚሆኑ ማጠቢያ መኪናዎች 30
12 የቪዲዮ ዴክ 40
13 የቴሌቭዠን እና የቪዲዮ ካሜራዎች
40
14
ተቀባይ ቴሌቭዥን ከግራማፎን ከሬዲዮ ከድምጽ መቅረጫና ማሰሚያ
መሳሪያዎች ጋር የተጣመሩ ቢሆንም ባይሆንም
10
15
ለመንገዶች መጓጓዣ የሚሆኑ ተሽከርካሪዎች/አውቶሞቢሎች አስተሽን
ዋገን የአገልግሎት መኪናዎችና እነዚህንም የመሳሰሉ ተሽከርካሪዎች ባለሞተር ካራቫኖች ጭምር የተገጠመ ወይም ያልተገጠመ በመጀመሪያ
ሲመጡ ሊኖራቸው የሚገባው መሳሪያ ጋር .እስከ 1300 ሲ.ሲ
ከ1300 ሲ.ሲ እስከ 1800 ሲ.ሲ ከ1800ሲ.ሲ በላይ
30
60 100
16 የወለል ምንጣፎች
30
17 የአስቤስቶስና የአስቤስቶስ ውጤቶች 20
18
የጠረጴዛ፣ የግድግዳ እና የእጅ ሰዓቶች 20
19 አሻንጉሊቶች አና መጫወቻዎች 20
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የተፈቀደለት አምራች ከሆነ በዚህ ሁኔታ በተቀመጡት ዕቃዎች ላይ ታክሱ ዕቃዎቹ ከመጋዘን
እንደወጡ ወዲያውኑ ይከፈላል፡፡
ለኤክሳይዝ ታክስ ግዴታዎችን በወቅቱ ባለመወጣት ጋር በተያያዘየ የሚከተሉ አስተዳደራዊ
መቀጫዎች
በኤክሳይዝ ታክስ አዋጅ ቁጥር 76/1995 መሠረት፡- በተወሰነው ጊዜ ውስጥ የታክስ
ማስታወቂያ ግዴታውን ያልተወጣ የኤክሳይዝ ታክስ ከፋይ ለዘገየበት ለእያንዳንዱ ወር ወይም
የወሩ ከፊል ለሆነው ጊዜ፣ ያልተከፈለውን ታክስ 5 በመቶ፣ 25 በመቶ አስኪሞላ ድረስ፣
የሚከፈለው መቀጫ ከብር ሃምሳ ሺህ አይበልጥም፣
በማናቸውም ሁኔታ የሚጣለው ቅጣት ቀጥሎ ከተመለከቱት ከዝቅተኛው ያነሰ
አይሆንም፡፡ ከብር አስር ሺህ፣በታክስ ማስታወቂያው ላይ መመልከት ከነበረበት የታክስ መጠን
አንድ መቶ ፐርሰንት፣መከፈል በነበረበት ወር ላልከፈለ ታክስ መክፈል ከነበረበት ቀን ባለ
ጊዜ ውስጥ ታክስ ከፋዩ ወለድ የመክፈል ግዴታ አለበት፣የሚከፈለው ወለድ የማስከፈያው
ልክ ባለፈው የሩብ ዓመት በንግድ ባንኮ ስራ ላይ በዋለው ከፍተኛ የማበደሪያ ወለድ መጣኔ ላይ
25 በመቶ ታክሎበት ነው፡፡
6.2.4. የቴምብር ቀረጥ አዋጅ ቁጥር 77/1996
የቴምብር ቀረጥ ምንድነው? የቴምብር ቀረጥ ማለት በልዩ ልዩ ሰነዶች ላይ የተጣለ የቀረጥ
ዓይነት ሲሆን መንግሥት ለልማትና ሌሎች ወጪዎች ለማዋል ከህብረተሰቡ ከሚሰበስvቸው
ቀጥተኛ ካልሆኑ የታክስ ዓይነቶች መካከል የሚመደብ ነው፡፡
የቴምብር ቀረጥ የተጣለባቸው ሰነዶች
በማንኛውም ንግድ ማህበር፣ የህብረት ሥራ ማህበር ወይም የማንኛውም ዓይነት ማህበር
መመሥርቻ ጽሁፍና መተዳደሪያ ደንብ ግልግል፣ ማገቻ፣ የዕቃ ማከማቻ ማረጋገጫ ሰነድ
ውል ስምምነትና የነዚህ መግለጫ፣ የመያዣ ሰነዶች፣ የተከራይ፣ አከራይ መሰል መብት
የማስተላለፊያ ሰነዶች ጭምር ማረጋገጫ፣ የውክልና ሥልጣን የንብረት ባለቤትነት
ማስመዝገቢያ ሰነድና የመሳሰሉ የቴምብር ቀረጥ ይከፈልባቸዋል፡፡
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የቴምብር ቀረጥ ስለመክፈል ማረጋገጫ
በነዚህ ሰነዶች ላይ የቴምብር ቀረጥ መክፈሉ የሚረጋገጠው በሁለት ዓይነት ነው፡፡ ከሃምሣ
ብር በታች የቴምብር ቀረጥ የሚከፈልባቸው ሰነዶች ቴምብሮች የሚለጠፍባቸው ሲሆን
ከሃምሣ ብር በላይ ቀረጥ ለሚከፈልባቸው ሰነዶች ደግሞ ማህተም ከመደረጉም በተጨማሪ
ደረሰኝ ይቆረጥባቸዋል፡፡
ከቴምብር ቀረጥ ነፃ ስለመሆን
የግብር ባለሥልጣኑ በቂ ምክንያት ሲቀርብለት ከቴምብር ቀረጥ ነፃ ሊያደርግ
ይችላል፣
የፋይናንስ አስተዳደር አዋጅ ቁጥር 17/1989 ተፈጻሚ የሚሆንባቸው የመንግሥት
መ/ቤቶች ከቴምብር ቀረጥ ክፍያ ነፃ ናቸው፣
የአስመጪነት የንግድ ስራ ፈቃድ ያላቸው ነጋዴዎች ለሽያጭ የሚያስመጡት ንብረት
በአስመጪዎች ስም በሚመዘገብበት ጊዜ የቴምብር ቀረጥ አይከፈልበትም፡፡
መንግሥት ባፀደቃቸው ዓለም አቀፍ ስምምነቶች እና ኮንቬንሽን መሠረት ሰነዶች
ከቴምብር ቀረጥ ነፃ ሊደረጉ ይችላሉ፣
ተመሣሣይ መደብ የተሰጠ መሆኑ ሲረጋገጥ ኤምባሲዎችን፣ ቆንስላዎችን እና
ዲፕሎማቲክ ሚስዮችን የግብር ባለሥልጣኑ ከቴምብር ቀረጥ ነፃ ሊያደርጋቸው
ይችላል፣
የአክሲዮን ድርሻ የምስክር ወረቀት ሲመዘገብ የቴምብር ቀረጥ አይከፈልም፡፡
6.2.5. ዊዝሆልዲንግ / withholding / ቅድመ ታክስ ክፍያ/
ዊዝሆልዲንግ ታክስ ምንድነው? ዊዝሆልዲንግ /withholding/ ታክስ አብዛኛውን ጊዜ እንደ
አንድ የታክስ ዓይነት ተደርጐ ይወሰዳል፡፡ በገቢ አዋጅ ቁጥር 74/1995 አንቀፅ 53 ላይ
እንዳሚገልፀው ዊዝሆልዲንግ ታክስ ማለት አንድ ግብር ከፋይ ሊያገኝ የሚችለውን ገቢ
መሠረት በማድረግ የግብር ሰብሳቢው ባለሥልጣን ከገቢ ማስታወቂያ ጊዜ አስቀድሞ ግብር
የሚሰበሰብበት ሥርአት ነው፡፡ በዚህም የተነሳ ዋዝሆልዲንግ ወይንም ከክፍያ ላይ የሚሰበሰብ
ቅድመ ታክስ እየተባለ ይጠራል፡፡ ዊዝሆልደንግ በግዢና ሽያጭ ወይም የአገልግሎት ክፍያ
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በሚፈጸምበት ወቅትም ተሰልቶ ተከፋይ የሚሆንበትም ሁኔታ አለ፡፡ ዊዝሆልዲንግ ገቢ
በማግኘት የታክስ ግዴታቸውን ሳይወጡ የሚሰወሩትን በቀላሉ አነስተኛውን ምጣኔ
እንዲከፍሉ ለማድረግ ስለሚያስችል ለግብር አሰባሰቡ የመቆጣጠሪያ ዘዴ / controlling
mechanism / ነው፡፡
ዊዝሆልዲንግ በሁለት መልኩ ይከናወናል፡፡
1. ወደ አገር ውስጥ ለሚገቡ ዕቃዎች በሚከፈል የመድህን አርቦን /insurance premium/
እና የመጓጓዣ ወጪ /Freight/ ላይ ታስቦ አስመጪው 3 በመቶ እንዲከፍል ይደረጋል፡፡
ይህ ክፍያ ግብር ከፋዩ ለዓመቱ መክፈል ከሚኖርበት ግብር ይታሰብለትና በዊዝሆልዲንግ
የከፈለው በልጦ ከተገኘ ትርፍ ክፍያ በተረጋገጠ በዘጠና ቀናት ውስጥ ካልተመለሰለት
ባለፈው ሩብ ዓመት በንግድ ባንኮv ላይ 25% ተጨምሮበት ወለድ ይከፍላል፡፡
2. በአንድ ጊዜ ግዥ ወይም በአንድ የዕቃ አቅርቦት ከብር 10,000 በላይ ለሆነ ክፍያ ወይንም
በተለያዩ አገልግሎቶች በአንድ ጊዜ ግዥ ወይም በአንድ አገልግሎት ውል ከብር 500
በላይ ከሚፈፀም ክፍያ ላይ 2 በመቶ ዊዝሆልድ ይደረጋል፡፡ ይህ ተቀናሽ ተደርጐ
የሚያዘው በዊዝሆልዲንግ ኤጀንቶች ነው፡፡ ዊዝሆልድ የተደረገው መጠን ግብር ከፋዩ
በዓመት ከሚከፍለው የበለጠ አንደሆነ በቁጥር አንድ በተገለፀው መልኩ ይፈፀማል፡፡
የዊዝሆልዲንግ መጣኔ፡-
1. ከውጪ በሚገቡ ዕቃዎች ላይ 3 በመቶ
2. ከ10 ሺህ ብር በላይ ግዢ/ሽያጭ ወይም ከ500 ብር በላይ የአገልግሎት ማክንያƒ
ሲከናወን 2 በመቶ፡፡
የዊዝሆልዲንግ ወኪሎች እነማን ናቸው?
ከአንድ ግብር ከፋይ ላይ ቅድመ ታክስ ዊዝሆልድ ለማድረግ ህጉ የሚፈቅድላቸው
ዊዝሆልዲንግ ኤጀንቶች/ወኪሎች/ ይባላሉ፡፡ ከነዚህ መካከል ከ150 ብር በላይ ወርሃዊ ደመወዝ
በመክፈል ሰራተኛ በመቅጠር የሚያሰሩ ማናቸውም የመንግሥት የግል ድርጅቶች/
ተጣሪዎች/፣ኃላፊነታቸው የተወሰነ የግል ኩባንያዎች፣ የሽርክና ድርጅቶች፣ ለትርፍ
ያልተቋቋሙ የግል ድርጅቶችና ማህበራት ወዘተ የመሳሰሉት ይገ‚በታል፡፡
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ከላይ በተገለጸው መሠረት ለዕቃዎችና አገልግሎቶች ከሚፈጸም ክፍያ ላይ ግብር ቀንሶ ገቢ
ማድረግ ያለበት፣/ዊዝሆልዲንግ ኤጀንት/ የሚከተሉት ግዴታዎች መፈጸም ይኖሩበታል:-
ግብር ለተቀነሰበት ሰው ተከታታይ ቁጥር ያለው ህጋዊ ደረሰኝ ይሰጣል፣ ከፍያ
የተፈጸመበት የእያንዳንዱ ሰው ስም እና የስራ አድራሻ፣ የግብር ከፋይ መለያ ቁጥሩን
/የተሰጠ ከሆነ/ በወሩ ውስጥ ለተጠቀሰው ሰው የተከፈለው ገንዘብ አጠቃላይ ድምር፣
ተቀናሽ የተደረገውን ግብር ልክ ከግብር አስገቢው ባለሥልጣን በሚሰጠው ቅጽ
በየወሩ ሞልቶ ያቀርባል፡፡
ከተከፋይ ሂሣብ ላይ /ዊዝሆልድ አድርጎ/ ቀንሶ ገቢ ያለማድረግ አስተዳደራዊ መቀጫ
ያስከትላል፡፡
ተገቢውን ግብር ቀንሶ ለመንግሥት ገቢ ማድረግ ያለበት ሰው ወይም ድርጅት
/ዊዝሆልዲንግ ኤጀንት/ ገቢ ቢያደርግ ገቢ ሳያደርግ ለፈጸመው ለያንዳንዱ
ዊዝሆልዲንግ ክፍያ ብር 1000 መቀጫ ይከፍላል፡፡
ወኪሉ ከተከፋይ ሂሣብ ላይ ግብር ቀንሶ ገቢ የማድረጉን ስርዓት የመከታተል ወይም
የመቆጣጠር ኃላፊነት ያለበት ሆኖ ክትትሉን ወይም ቁጥጥሩን በተገቢው መንገድ
ባለማከናወኑ ግብሩ ተቀንሶ ገቢ ላለመደረጉ ምክንይት የሆነ የሂሣብ ኃላፊ ወይም
ማንኛውም ሌላ ኃላፊ ብር 1000 መቀጫ ይከፍላል፡:
5. ግብር አወሳሰን፣ አሰባሰብና ምርመራ
የግብር አወሳሰን
የግብር አወሳሰን /Tax assessment/ ማለት የታክስ ባለሥልጣኑ በግብር ከፋዩ የሚቀርቡ
መረጃዎችን መሠረት በማድረግ የሂሣብና የቴክኒክ አቀራረብ ሂደቶችን በማጣራት ግብር
ከፋዩ ሊከፍል የሚገባውን የታክስ መጠን ማረጋገጥ ነው፡፡
የግብር አስገቢው እና ግብር ከፋዩ በታክስ መረጃ አዘገጃጀት እንዲሁም አቀራረብ ሂደት ውስጥ
ከሚሰራቸው አስተዋጽኦ አኳያ የግብር አወሳሰን መንግሥታዊ /official assessment/
ወይም በራስ ወስኖ ማቅረብ /Self assessment/ ተብሎ ይገለጻል፡፡ በገቢ ግብር አዋጅ ቁጥር
74/1995 በተጨማሪ እሴት ታክስ 285/94 በተርን ኦቨር ታክስ 75/95 በኤክሳይዝ ታክስ
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76/95 እና አዋጆቹን በሚመለከቱ ደንቦችና መመሪያዎች በተደነገገው መሠረት የግብር
አወሳሰን ዘዴዎች ሁለት ናቸው፡፡
እነሱም፡-
A. በሂሣብ መዝገብ ሰነዶች፣
ለ. በግምት
A. በሂሣብ መዝገብ መሠረት የሚደረግ ውሣ’@
በሂሣብ መዝገብ ሰነድ የሚወሰን ግብር በአዋጅ ቁጥር 74/95 በአንቀጽ 64-68 ላይ
እንደተገለፀው መሠረr ይወሰናል፡፡ ግብር ከፋዩ ለግብር አወሳሰን ያቀረበው መረጀ
ከተጣራ በኋላ በመዝገቡ መሠረት ሊከፍል የሚገባው ግብር ይወሰናል፡፡
ለ. በግምት የሚደረግ ውሣኔ
በገቢ ግብር አዋጅ ቁጥር 74/95 በተጨማሪ እሴት ታክስ ቁጥር 285/94 ኤክሳይዝ ታክስ
ቁጥር 76/95 አና በተርን ኦቨር ታክስ አዋጅ ቁጥር 75/95 ግብር በግምት እንዲወሰን
የሚያደርጉ ሁኔታዎች የሚከተሉት ናቸው፡-
ግብር ከፋዩ ምንም ዓይነት የሂሣብ መዝገብና ሰነድ ያልያዘ እንደሆነ፣
በማናቸውም ምክንያት የሂሣብ መዝገቡን እና ሰነዱን የግብር አሰገቢው ባለሥልጣን
ያልተቀበለው እንደሆነ፣
ግብር ከፋዩ በገቢ ግብር እዋጅ በተወሰነው ጊዜ ውስጥ ገቢውን ያላሳወቀ እንደሆነ፣
ግብር ከፋዩ የሂሣብ መዝገብ በመያዝ በሕግ የማይገደድ ሲሆንና ሌሎች ተመሳሳይ
ሁኔታዎች ሲፈጠሩ ነው፡፡
ግብር በግምት የሚወሰንበት ስልት ቀጥሎ ከተመለከቱት በአንዱ ይሆናል፡፡
የዕለት ገቢን በመገመት /Estimated assessment / የግብር ከፋዮችን የንግድ
እንቅስቃሴ መሠረት ያደረገ በገቢ መርማሪዎች የህሊና ዳኝነት ላይ ተመስርቶ የቀን
ገቢ ይገመታል፡፡ ይህም የቀን ገቢ ግምት ወደ አማካይ ዓመታዊ ገቢ መቀየር ለዚህ
በተዘጋጀው ትርፋማነት ምጣኔ /profitability rate/ ተለይቶ ባለው የገቢ ማስከፈያ
ተመን መሠረት ግብሩ ይጠየቃል፡፡
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Pay your tax today for a bright future!
በመረጃ መሠረት የሚወሰን ግብር ከፋዩ መዝገብ ከሂሣብ አያያዝ ሥርዓትና ከግብር
ሕጉ አኳያ ተመርምሮ ተቀባይነት ሳያገኝ ሲቀር ከሶስተኛ ወገን በሚገኝ የግዥ ወይም
የሽያጭ መረጃ ላይ በመመሥረት ግብር ይወስናል፡፡
በቁርጥ የሚወሰን ግብር /presumptive Taxation/፡- ግብር ከፋዮች መዝገብ ሳይዙ
ሲቀሩ ወይም መዝገብ ተመርምሮ ውድቅ ሲሆን፣ ወይም መዝገብ የመያዝ ግዴታ
ሳይኖY ቢቀርና ስለ ግብር ከፋይ በቀን ገቢ ግምት ወይም ከሶስተኛ ወገን መረጃ
ማግኘት ሳይቻል ግብሩ በቁርጥ /presumptive/ ይወሰናል፡
6. በጣት አሻራ የተደገፈ የግብር ከፋይ መለያ ቁጥር መያዝ
የግብር ከፋይ መለያ ቁጥር /TIN/ ለማግኘት መቅረብ ያለባቸው ማስረጃዎች
ሀ/ በግለሰብ ከሚካሄድ የንግድ ስራ፣ ከተቀጣሪና የሙያ ስራ ከሚሰራ ሰው፡-
የግብር ከፋዩ የከተማ ቀበሌ ወይም የቀበሌ ገበሬ ማኀበር መታወቂያ፣
የአመልካቹ /የግብር ከፋዩ/ ፎቶግራፍ፣
አመልካቹ የቤተሰቡን ንግድ የወረሰ አካለ መጠን ያልደረሰ ልጅ ሞግዚት ከሆነ ይህንኑ
የሚያረጋግጥ ከፍ/ቤት የተሰጠ ማስረጃ ማቅረብ ይኖርበታል፡:
ለ/ ኩባንያዎች፣ አክሲዮን ማኀበራት፣ የሽርክና ማኀበራት ፣የአሽሙር ማኀበራት / Joint
venture/ እንዲሁም በንግድ ስራ የተሰማሩ ማናቸውም ማኀበራት፡-
የማኀበር መመስረቻ ጽሁፍና መተዳደሪያ ደንብ፣
የድርጅቱ ዋና ስራ አስኪያጅ ከስድስት ወር ወዲህ የተነሳው ፎቶግራፍ በግሉ ያወጣው
የግብር ከፋይ መለያ ቁጥር፣
አመልካቹ ወኪል ከሆነ ስለውክልናው የተሰጠውን ሕጋዊ ማስረጃ፣
ከማኀበርተኞቹ መካከል የውጭ አገር ዜጋ ካለ ማንነቱን የሚገልጽ ፖስፖርት
ኦርጅናል ፎቶ እንዲሁም ከኢንቨስትመንት ጽ/ቤት የተሰጠ ማስረጃ፣
ሐ/ የመንግሥት የልማት ድርጅቶች፡-
የንግድ ምዝገባ ምስክር ወረቀት፣
ድርጅቱ የተቋቋመበት ደንብ፣
የድርጅቱ ሥራ አስኪያጅ ምደባ ደብዳቤ፣
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የሥራ አስኪያጁ የቀበሌ መታወቂያ፣ ፎቶግራፍና በግሉ ያወጣው የግብር ከፋይ መለያ
ቁጥር፣
የንግድ ፈቃድ ፎቶ ኮፒ፣
አመልካቹ ወኪል ከሆነ ስለ ውክልናው የተሰጠውን ሕጋዊ ማስረጃ፣
መ/ የመንግሥት ባለበጀት መስሪያ ቤቶች
የማቋቋሚያ አዋጅ ወይም ደንብ፣
መስሪያ ቤቱ የሚወከለው ሰው የውክልና ደብዳቤና የግለሰቡ የግብር ከፋይ መለያ ቁጥር፣
ሠ/ መንግሥታዊ ያልሆኑ ድርጅቶች፡-
የፍትህ ሚኒስቴር የምዝገባ ምስክር ወረቀት፣
የሥራ አስኪያጁ ምደባ ደብዳቤ፣ የግሉን የግብር ከፋይ መለያ ቁጥር፣
ረ/የግብር ከፋይ መለያ ቁጥር ለማግኘት መሟላት ያለባቸው ቅድመ
ሁኔታዎች፣ግዴታዎች፣
የግብር ከፋይ መለያ ቁጥር ለማግኘr በባለሥልጣኑ የተዘጋጀውን ቅጽ ሞልቶ
የማቅረብና የጣት አሻራ የመስጠት፣
የንግድ ስራ ፈቃድ ለማውጣት የግብር ከፋይ መለያ ቁጥር የምስክር ወረቀት
ከባለሥልጣኑ በቅድሚያ የማግኘት፣
ማሳሰቢያ፡- ግለሰቡ የተለያዩ የንግድ ዘርፍ ወይም ቅርንጫፎች በተለያዩ ቦታዎች ቢኖሩትም
አንድ የግብር ከፋይ መለይ ቁጥር ብቻ የማውጣት የጣት አሻራ መስጠት ስለማይጠበቅባቸው፡-
የሚከተሉት በተቋም ደረጃ ብቻ የጣት አሻራ መስጠት አይጠበቅባቸውም
የመንግሥት ባለበጀት መስሪያ ቤቶች፣
የመንግሥት የልማት ድርጅቶች፣
የንግድ ማህበራት/የአክሲዮን ማህበራት፣ኃላፊነቱ የተወሰነ የግል ማኀበር፣ የአሽሙር
ማኀበር፣ የሽርክና ወዘተ ማኀበር፣
መንግሥታዊ ያልሆኑ ድርጅቶች፣
የማንኛውም ሰው ወይም ድርጅት ወኪል ስለወከለው ሰው ወይም ድርጅት በመወከል
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የግብር ከፋይ መለያ ቁጥር ያለመጠቀም አስተዳደራዊ መቀጫ ያስከትላል
ግብር ከፋዩ ከተከፋይ ሂሣብ ላይ ግብር ቀንሶ ለሚያስቀረው ሰው የግብር ከፋይ መለያ
ቁጥሩን ያላቀረበ እንደሆነ ግብር ቀንሶ የሚያስቅረው ሰው ከተከፋይ ሂሣብ ላይ 30 በመቶ
ቀንሶ ገቢ ያደርጋል፣
የግብር ከፋይ መለያ ቁጥሩን ያላቀረበ ግብር ከላይ ከተደነገገው በተጨማሪ ብር 5,000
ወይም ሊከፍለው የሚገባው ሂሣብ ከሁሉቱ አነስተኛውን በመቀጫ መልክ ለግብር አስገቢው
ባለሥልጣን እንዲከፍል ይደረጋል::
7 የክሊራንስ ምንነትና ጠቀሜታው
የግብር አከፋፈል ምስክር ወረቀት/ክሊራንስ/ ምንድነው
የግብር አከፋፈል ምስክር ወረቀት/ክሊራንስ/ አንድ ግብር ከፋይ እንደሚፈልገው
የአገልግሎት አይነት ሊሟሉ የሚገባቸው ቅድመ ሁኔታዎችን እስካሟላ ድረስ ስለ ግብር
አከፋፈል የሚሰጠው ማስረጃ ነው፡፡
7.1. የግብር አከፋፈል ምስክር ወረቀት ለምን ያስፈልጋል? ግብር ከፋይ የንግድ ስራ ፈቃዱን
ለማደስ፣ የንግድ ስራውን ለማቋረጥ ወይም ለማስተላለፍ፣ በንግድ ሥራ ተሰማርቶ የመኖሪያ
ቤት ባለቤትነት ስም ዝውውር ለመፈጸም በጨረታ ለማሳተፍ አግባብ ባለው ህግና መመሪያ
መሠረት በመንግሥታዊ ወይም መንግሥታዊ ባልሆኑ ድርጅቶች ወይም ግለሰቦች ክሊራንስ
እንዲያቀርብ መጠየቅ ነው፡፡
ክሊራንስ ለማግኘት ምን ግዴታዎችን መወጣት ይገባል᐀ለንግድ ስራ ፈቃድ ዕድሳት ክሊራንስ
ለማግኘት የሚያስፈልጉ ቅድመ ሁኔታዎች
ላለፉት የግብር ፈቃድ ዘመናት የንግድ ትርፍ ግብር የስራ ግብር፣ የተጨማሪ አሴት ታክስ፣
ተርን ኦቨር ታክስ፣ ኤክሳይዝ ታክስ እና ቴምብር ቀረጥ ተወስኖ የውሣኔ ማስታወቂያ
ደርስዎት ከሆነ በውሣኔው መሠረት የሚፈለግብዎትን የግብር ዕዳ አጠናቆ መክፈል ወይም
የክፍያ ጊዜ ስምምነት መግባት ወይም በአቤቱታ አጣሪ ኮሚቴ/በግብር ይግባኝ ሰሚ ጉባዔ/
ቀጠሮ ላይ መሆን፣ የዘመኑ ግብር /ታክስ ማለትም የደመወዝ ገቢ ግብር፣ የንግድ ስራ ገቢ
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ግብር፣ ተጨማሪ እሴት ታክስ፣ የኤክሳይዝ ታክስ፣ የተርን ኦቨር ታክስና የቴምብር ቀረጥ
በተመለከተ በገቢ ማስታወቂያ ወቅት መክፈል፣ ላለፉት የግብር ዘመናት ቅሬታዎን ለግብር
ይግባኝ ጉባዔ ወይም ለአቤቱታ አጣሪ ኮሚቴ አቅርበው ውሣኔ አግኝተው ከሆነ በይግባኝ
ውሣኔው መሠረት መክፈል፣
በግብር ውሣኔ አፈጻጸም ክስ ላይ የሚገ‚ ከሆነ በአንዴ መከፈል ወይም የመክፈያ ጊዜ
ከተሰጠዎት በገቡት ስምምነት መሠረት መከፈል ይገባል፡፡
የንግድ ድርጅት ለመዝጋት ወይም የባለቤትነት ስም ለማስተላለፍ የሚያስችል ክሊራንስ
ለማግኘት
የንግድ ስራዎ ሙሉ ለሙሉ የሚቋረጥ ወይም የሚተላለፍ ከሆነ ስራዎ እስከተቋረጠበት ወይም
እስከተላለፈበት ጊዜ ድረስ ግብር ተወስኖ መክፈል ይገባል፣ የንግድ ስራዎ በከፊል የሚቋረጥ
ወይም የሚተላለፍ ከሆነ የጠያቂው ግብር ከፋይ ድርጅት የተጣራ ሀብት እና/ወይም በሂሣብ
መግለጫው ከተመዘገበ ቋሚ ንብረቱ ከ50 በመቶ ሳይበልጥ የሚሸጥ ከሆነ አስካለፈው የግብር
ዘመን ድረስ ግብሩ ተወስኖ ሙሉ ለሙሉ መክፈል ሲኖርብዎት ጥያቄው አስከቀረበበት ጊዜ
ድረስ ደግሞ በታሳቢ መክፈል ይገባል፡፡
የንግድ ተሽከርካሪን ባለቤት ስም ለማዛወር ወይም ሰሌዳ ለመመለስ ወይም ኮድ ለመለወጥ
ወይም አድራሻ ለመቀየር የሚያስችል ክሊራንስ ለማግኘት፣
የጠየቁት አገልግሎት በሽያጭ ለማዛወር ከሆነ ተሽከርካሪው በተገዛበት ዋጋ መካከል
ባለው ልዩነት ላይ ግብር የሚጠየቅ እንደመሆኑ መጠን ግብር ተወስኖ የሚከፈለው
እስከ ተዛወረበት ጊዜ ድረስ ይሆናል፡፡ ሌላ የንግድ ድርጅት/ተሽከርካሪ ያለዎትና
የጠየቁት አገልግሎት ሰሌዳ ለመመለስ ወይም ኮድ ለመቀየር ወይም አድራሻ
ለመለወጥ ከሆነ የጠያቂው ግብር ከፋይ ድርጅት የተጣራ ሀብት እና/ወይም በሂሣብ
መግለጫው ከተመዘገበ ቋሚ ንብረቱ ከ50 በመቶ ሳይበልጥ የሚሸጥ ከሆነ ግብሩ
የሚወሰነው እስካለፈው የግብር ዘመን ድረስ ይሆናል፡፡
አመልካች ሌላ የንግድ ድርጅት/ተሽከርካሪ ያለውና የጠየቀው አገልግሎት የንግድ
ተሽከርካሪውን በሽያጭ ለማዛወር ከሆነ የጠያቂው ግብር ከፋይ ድርጅት የተጣራ ሀብት
እና/ወይም በሂሣብ መግለጫው ከተመዘገበ ቋሚ ንብረቱ ከ50 በመቶ ሳይበልጥ
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የሚሸጥ ከሆነ አስካለፈው የግብር ዘመን ድረስ ግብሩን ወስኖ በማስከፈል አገልግሎት
የሚሰጥ ሲሆን ተሽከርካሪው በተሸጠበትና በተገዛበት መካከል ያለው ልዩነት
ከድርጅት/ተሽከርካሪው ግብር የሚከፍልበት ገቢ ጋር ተደምሮ የዘመኑ ግብር
በሚወሰንበት ጊዜ የሚታሰብ ይሆናል፡፡
በጨረታ ለማሳተፍ የሚያስችል ክሊራንስ ለማግኘት
ለንግድ ሥራ ፈቃድ ዕድሳት የተቀመጠውን የግብር አከፋፈል ግዴታዎች እንዲሟላ
ይጠብቃል፡፡
ለመኖሪያ ቤት ባለቤትነት ስም ዝውውር ክሊራንስ ለማግኘት
ማመልከቻ አስከቀረቡበት ጊዜ ድረስ ግብር ላልተወሰነበት ዘመን የግብር ዕዳ መክፈል
ይኖርብዎታል፡፡
የተሰጠ ክሊራንስ ለምን ያህል ጊዜ ያገለግላል
ለንግድ ስራ ፈቃድ ዕድሳት አገልግሎት የተሰጠ ክሊራንሱ ላይ የተጠቀሰው የግብር ዓመት
እስከ ፈቃድ ማደሻ ማብቂያ ጊዜ ድረስ፣ ለንግድ ድርጅት/ለንግድ ተሽከርካሪ/ የባለቤትነት
ስም ለማስተላለፍ፣ ለመዝጋት፣ ለመቀየር፣ አድራሻ ለመለወጥ፣ የአክሲዮን ባለቤትነት
መብት ለማዛወር የሚሰጥ ክሊራንስ ክሊራንሱ ከተሰጠበት ቀን አንስቶ ለሁለት ወር ጊዜ
የሚያገለግል ይሆናል፡፡
በጨረታ ለመሳተፍ የሚያገለግል ክሊራንስ ለ6 ወር የሚያገለግል ይሆናል፡፡
8. ስለ ደረሰኝ ምንነት እና ጥቅም
I. ደረሰኝ ማለት ምን ማለት ነው?
1. የሽያጭ ደረሰኝ ማለት እጅ በእጅ ወይም በዱቤ ዕቃ ወይም አገልግሎት ስለመሸጡ
የሚሰጥ ማረጋገጫ ነው፡፡
2. የገንዘብ መሰብሰቢያ ደረሰኝ ማለት ከሽያጭ ቢሆንም ባይሆንም ማንኛውንም በጥሬ
ገንዘብ ወይም በቼክ ስለመክፈሉ ወይም ገቢ ሰለመደረጉ የሚሰጥ ማረጋገጫ ነው፡፡
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II. የደረሰኝ አስፈላጊነትና ጠቀሜታው
ደረሰኝ ቆርጦ ግዥውን ላከናወነው ወገን መሰጠቱ የመንግስት ገቢ መግባቱን ያረጋግጠል፡፡
ማንኛውም አካል በሚፈጽመው ግዥ ላይ ደረሰኝ ጠይቆ መቀበል ነጋዴው የተጨማሪ እሴት
ታክስ/ቫት/ ተመዝጋቢ ከሆነ ከተከፈለው ገንዘብ ውስጥ 15% ለመንግስት ገቢ መደረጉን
ያረጋግጣል::
ግብር ከፋዩ ለተጨማሪ እሴት ታክስ ያልተመዘገበ ከሆነ ግን የተደረገው ግብይት
የአገልግሎት ከሆነ........................................ 10%
የዕቃ ሽያጭ ከሆነ............... 2%
ለመንግስት ገቢ መደረጉን በደረሰኝ ሊያረጋግጡ ይችላሉ
በተገዛ ዕቃ ወይም አገልግሎት ላይ የባለቤትነት ጥያቄ ሲነሳ የኔ ነው ማለት የሚቻለው ህጋዊ
ደረሰኝ ሲቀበሉ ብቻ ነው፡፡ ደረሰኝ ባልተቀበሉት ዕቃ/አገልግሎት ላይ ባለ ቤትነት አጠያያቂ
ከመሆኑም በላይ የንብረቱ/የዕቃው ባለቤትነት ጉዳይ ጥርጣሬ ውስጥ ስለሚያስገባ ደረሰኝ
የመቀበል ጥቅም የጎላ ነው፡፡
ህጋዊ ደረሰኝ ገንዘብ ተከፍሎ ለተገዛ ዕቃ ማስረጃ/ዋስ/ ከመሆንም ባለይ ገንዘብ ለከፈለው
ወገን የባለቤትነት መብት የሚያጎናጽፈው ነው፡፡
ግብር ከፋዩ/ሻጭ/ ለሚሸጣቸው ዕቃዎች/አገልግሎቶች በሙሉ ህጋዊ ደረሰኝ መስጠቱ ህግ
በሚፈቅደው መሠረት ሥራውን ማከናወኑን ከመግለፁም በላይ ለሥርዓት ታዛዥ እና ምን
ያህል ገንዘብ እንደሰበሰበ እንዲሁም ምን ያህል ንብረት በእጁ እንዳለ መለየት ከማስቻሉም
ባለይ የዘመናዊነት መግለጫም ነው፡፡
ስለዚህ ደረሰኝ ሣይቆረጥለት ከተሸጠ ዕቃ/ አገልግሎት ገንዘብ ተሰበሰበ በሌለበት ተሰበሰበ
ማለት ሰለማይቻልና በየገቢ ርዕስ ከፋፍሎ መመዝገብ ስለማይኖር የደረሰኝ አስፈላጊነትና
ጠቀሜታው ልዩ ትኩረት ሊሰጠው ይገባል፡፡
III. ደረሰኝ ለማሳተም ፍቃድ ማግኘት
በደረሰኝ መጠቀም የሚፈልግ ግለሰብም ሆነ የንግድ ድርጅት እንዲሁም በህግ የሂሳብ
መዝገብ የመያዝ ግዴታ የተጣለባቸው ግብር ከፋዮች የሚጠቀሙበትን የደረሰኝ ዓይነትና
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Pay your tax today for a bright future!
ብዛት በመለየት ባለስልጣኑን በማስመዝገብ እንዲያሳትሙ ፍቃድ ማግኘት የሚችሉት
ከኦሮሚያ ገቢዎች ቢሮና በየደረጃው ባሉት የገቢዎች ጽ/ቤት መሆኑን በኦሮሚያ ክልላዊ
መንግስት መስተዳደር የገቢ ግብር ደንብ ቁጥር 37/96 አንቀጽ 21 ላይ ተደንግጓል፡፡
በህግ የሂሳብ መዝገብ የመያዝ ግዴታ ያለበት ግብር ከፋይ የሚጠቀምበትን ደረሰኝ ከማሳተሙ
በፊት በባለስልጣኑ ዘንድ የደረሰኝ ዓይነትና ብዛት በመለየት እንዲመዘገብለት ማድረግ
ይኖርበታል፡፡ ማንኛውም የህትመት ድርጅትም የግብር ከፋዩን ደረሰኝ ከማተሙ በፊት
ለህትመት የቀረቡትን ደረሰኞች ባለስልጣኑ መ/ቤት መመዘገቡን“ መፍቀዱን ማረጋገጥ
እንዳለባቸው በደንቡ ላይ በሰፊው ተገልጿል፡:
IV. ሽያጭ ደረሰኝ ሲታተም ደረሰኙ መያዝ የሚገባው መረጃዎች፣
የሽያጭ ደረሰኝ ቢያንስ የሚከተሉትን መሠረታዊ መረጃዎች ሊይዙ ይገባል፡፡
1. የግብር ከፋዩን ሙሉ ሥም አድራሻ እና የተመዘገበ የንግድ ስም፣
2. የግብር ከፋዩን የግብር ከፋይ መለያ ቁጥር፣ የተጨማሪ እሴት ታክስ ምዝገባ
ሰርተፊኬት ቁጥርና የተሰጠበት ቀን፣
3. የገዢውን ሙሉ ስም' አድራሻና የግብር ከፋይ መለያ ቁጥር፣
4. ተከታታይ የሆነ የደረሰኝ ቁጥር፣
5. የደረሰኙን አታሚ ድርጅት ሥምና የተታመበትን ቀን፣
6. የተጓጓዘው ወይም የተሸጠው ዕቃ ወይም የተሰጠው አገልግሎት ዓይነትና መጠን፣
a. ግብይቱ የተፈፀመበት እቃ የኤክሳይዝ ታክስ የተከፈለበት ከሆነ የኤክሳይዝ
ታክሱን መጠን ፣
b. ታክስ የሚከፈልበት ግብይት ላይ የሚፈለገውን የተጨማሪ እሴት ታክስ
መጠን፣
7. በፊደል እና በአሃዝ የተፃፈ የሽያጭ ወይም ታክስ የሚከፈልበት ግብይት ላይ ሊከፈል
የሚገባውን የተርንኦቨር ታክስ መጠን፣
8. ግብር ከፋዩ ለተጨማሪ እሴት ታክስ የተመዘገበ ካልሆነ ግብይቱ ላይ ሊከፈል
የሚገባውን የተርንኦቨር ታክስ መጠን፣
9. ደረሰኙ የተሰጠበት ቀን፣
10. ደረሰኙን ያዘጋጀውና ገንዘቡን የተቀበለው ሠራተኛ ስምና ፈርማ፣
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11. ደረሰኙ እንዲታተም በባለሥልጣኑ የተፈቀደበትን ደብዳቤ ቁጥርና ቀን፣
ለተጨማሪ እሴት ታክስ ከፋይነት ያልተመዘገበ ግብር/ታክስ ከፋይ የሚጠቀምበት ደረሰኝ
የሚከተሉትን መሠረታዊ መረጃዎች መያዝ ይኖርበታል፡፡
ሀ. የድርጅቱን ስምና አድራሸ፣
ለ. ተከታታይነት ያለው የደረሰኝ ቁጥር ቀንና ዓመተ ምህርት፣
ሐ. የግብር ከፋይ መለያ ቁጥር፣
መ. የአቅርቦቱን ዓይነት፣መጠን፣ነጠላና ጠቅላላ ዋጋ
ሠ. የታክስ መጣኔ እና የገንዘቡን መጠን፣
ደረሰኝ የመሰጠት ግዴታና አሰጣጡ ስለሚፈጸምበት ሁኔታ:-
ለተጨማሪ እሴት ታክስ የተመዘገበ ወይም/በህግ የሂሣብ መዝገብ የመያዝ ግዴታ ያለበት
ግብር ከፋይ እንዲሁም የሂሳብ መዝገብ መያዝ የሚፈልግ የደረጃ “ሐ” ግብር ከፋይ
የሚጠቀምበትን ደረሰኝ ከማሳተሙ በፊት በባለሥልጣኑ እንዲመዘገብለት ያደርጋል ::
ባለስልጣኑም ይህንኑ በማሳወቅ ለማተሚያ ቤቶች ይጻፋል፣
በህግ የሂሣብ መዝገብ የመያዝ ግዴት ያለበት ግብር ከፋይ ለሚያከናወነው ሽያጭ
ተከታታይ ቁጥር የታተመበት እና በባለስልጣኑ ቁጥሩ የተመዘገበ ደረሰኝ የመስጠት
ግዴታ አለበት፣
በኮምፒውተር የተዘጋጀ ደረሰኝ የሚጠቀም ግብር ከፋይ በተለይም ለተጨማሪ እሴት
ታክስ ተመዝጋቢ የሆነ ግብር ከፋይ የሚጠቀምበት ደረሰኝ ከዚህ መመሪያ ጋር
በተያያዘው ናሙና ላይ የተመለከቱትን መረጃዎች የሚይዝ ሆኖ የደሰረኝ ኮምፒውተር
ሥርዓቱ ስለሚሰራበት ፕሮግራም የተጻፈውን ሰው ወይም ድርጅት በባለሥልጣኑ ዘንድ
ማስመዝገብ ይኖርበታል፣
በጥሬ ገንዘብ /በካሽ/ መመዝገቢያ መሣሪያ ወይም በኮምፒዩተር የሚጠቀሙ ግብር
ከፋዮች ለሚያካሂዱት ግብይት በማሽኑ ወይም በኮምፒዩተሩ የተዘጋጀ/ የታተመ ደረሰኝ
መስጠት ሰላለባቸው ማሽኑ ስለሽያጭ መመዝገቢያ መሣሪያዎች የተመለከቱትን
ሁኔታዎች የሚያሟላ መሆን ይጠበቅበታል፡፡
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በአዋጁ አንቀጽ 22(7) ላይ እንደተመለከተው የተጨማሪ እሴት ታክስን ጨምሮ
ለአቅርቦቱ/ለግብይቱ የሚከፈለው ጠቅላላ ዋጋ ከብር 10.00( አስር ብር) የማይበልጥ እና
ወይም የሽያጭ መመዝገቢያ መሣሪያ የማይጠቀሙ ከሆነ ያለደረሰኝ ሊከናወን ይችላል፡፡
ሆኖም የየእለቱ ሽያጭ ተጠቃሎ የተጨማሪ እሴት ታክስ ደረሰኝ ሊቆረጥለት ይገባል፡፡
6. በዚህ አንቀጽ ንዑስ አነቀጽ (4) እና (5) የተመለከተው እንደተጠበቀ ሆኖ ግብይቱ
ሲካሄድ የተጨማሪ እሴት ታክስ እየታከለበት መከናወን ያለበትና በየወሩም የሂሣብ
ማጠቃለያ ተዘጋጅቶለት የየእለቱ ሽያጭ ማጠቃለያ በተጨማሪ እሴት ታክስ ደረሰኝ
ታክሱ በአዋጅ ቁጥር 285/1994 በተፈቀደው የጊዜ ገደብ ለባለሥልጣኑ ገቢ መደረግ
ይኖርበታል::
7. ከውጭ አገርም ይሁን ከአገር ውስጥ በግብር ከፋዩ ሰነድ ሳይመዘገብ ወይም ሣይታወቅ
ገንዘብ ወደ ባንክ ሂሣብ ገቢ ሲደረግ ከባንክ በሚደርሰው የሂሣብ መግለጫ መሠረት
የገንዘብ መሰብሰቢያ ደረሰኝ ይዘጋጃል::
8. በህግ የሂሣብ መዝገብ የመያዝ ግዴት ያለባቸው ግብር ከፋዮች ደረሰኝ ሲጠይቁ ከሥራ
ፀባያቸው የተነሳ ደረሰኝ መስጠት የማይችሉ በተለይ በአነስተኛ ደረጃና በባህላዊ
የማምረት ዘዴ የተሰማሩ አምራቾች እንዲሁም መዝገብ ለመያዝ የማይገደዱ የደረጃ
‹ሐ› ግብር ከፋዮች ለሚሸጧቸው ምርቶች በገዥው የክፍያ ቫውቸር ወይም ግዢው
ስለመፈጸሙ በሚያረጋግጡ የውል ሰነዶች ላይ ስማቸውንና አድራሻቸውን በመግለጽ
ግብይቱን መፈጸማቸውን በፊርማቸው ያረጋግጣሉ::
9. የዕቃ ማስተላለፊያ ሰነድ እና የዋጋ ማቅረቢያ ኢንቮይስ ለዕቃና አገልግሎት ግብይት
እንደደረሰኝ ሊያገለግሉ አይችሉም::
V. የተከለከለ ተግባር
1. በማንኛውም ሁኔታ ተመሣሣይ ቁጥር ያለው የሽያጭ ወይም የገንዘብ መቀበያ
ደረሰኝ ደግሞ በማሣተም ጥቅም ላይ ማዋል አይቻልም፡፡
2. ከላይ የተጠቀሰው እንደተጠበቀ ሆኖ ተመሳሳይ ቁጥር ያለው ደረሰኝ በስህተት
ታትሞ ከተገኘ ጥቅም ላይ ከመዋሉ በፊት ባለሥልጣኑ እንዲያውቀው ተደርጎ ሙሉ
ለሙሉ መሰረዝ አለበት ፡፡
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3. በተራ ቁጥር (1) እና (2) የተደነገገውን ተላልፎ መገኘት በገቢ ግብር አዋጅ ቁጥር
74/1995 አንቀጽ 97 (1) (ለ) መሠረት በወንጀል ያስቀጠል፡፡
ቢሮው በደረሰኝ ህትመትና አጠቃቀም ረገድ የሚከተሉትን የመከታተልና የመቆጣጠር
ኃላፊነቶች አሉት፡፡
1. ግብር ከፋዩ ደረሰኝ እንዲታተምለት ሲጠይቅ ህጋዊና የፀና የንግድ ስራ ፈቃድ ያለው
መሆኑን የማረጋገጥ፣
2. የደረሰኝ አጠቃቀም በሕግና ተቀባይነት ባላቸው አሰራሮች ላይ የተመሠረተ መሆኑን
የመከታተል የመቆጣጠርና የማረጋገጥ ፣
3. አስፈላጊ የሆኑ የግብር ከፋዮች መረጃ እና የደረሰኞችን ተከታታይ ቁጥር የመያዝ፤
4. የህትመት ድርጅቶችን ሙሉ ስምና አድራሻ በዝርዝር የመያዝ፣
5. ደረሰኝ ለማሳተም ጥያቄ ላቀረበ ግብር ከፋይ ቅደመ ሁኔታዎች የተሟሉ መሆናቸውን
በማረጋገጥ እንዲያሳትም የመፍቀድ፣
6. እንዳስፈላጊነቱ የደረሰኝ ህትመት ተግባር በሚከናወንባቸው ማተሚያ ቤቶች በመገኘት
ማጣራት፣ የማረጋገጥ፣
7. ከማተሚያ ቤቶች እና ከተጠቃሚዎች ስለደረሰኝ ህትመትና አጠቃቀም ለሚቀርቡ
ጥያቄዎች ወቅታዊ መልስ የመስጠት፣
8. የማተሚያ ቤቶች ስለደረሰኝ ህትመት መረጃ የሚያቀርቡበትን ቅጽ የማዘጋጀት፣
VI. የባለሥልጣኑ ኃላፊነት
ቢሮው በደረሰኝ ህትመትና አጠቃቀም ረገድ የሚከተሉትን የመከታተልና የመቆጣጠር
ኃላፊነቶች አሉት፡፡
1. ግብር ከፋዩ ደረሰኝ እንዲታተምለት ሲጠይቅ ህጋዊና የፀና የንግድ ስራ ፈቃድ ያለው
መሆኑን የማረጋጥ፣
2. የደረሰኝ አጠቃቀም በሕግና ተቀባይነት ባላቸው አሰራሮች ላይ የተመሠረተ መሆኑን
የመከታተል የመቆጣጠርና የማረጋገጥ፣
3. አስፈላጊ የሆኑ የግብር ከፋዮች መረጃ እና የደረሰኞችን ተከታታይ ቁጥር የመያዝ፤
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4. የህትመት ድርጅቶችን ሙሉ ስምና አድራሻ በዝርዝር የመያዝ፣
5. ደረሰኝ ለማሳተም ጥያቄ ላቀረበ ግብር ከፋይ ቅደመ-ሁኔታዎች የተሟሉ መሆናቸውን
በማረጋገጥ እንዲያሳትም የመፍቀድ፣
6. እንዳስፈላጊነቱ የደረሰኝ ህትመት ተግባር በሚከናወንባቸው ማተሚያ ቤቶች በመገኘት
የማጣራት፣ የማረጋገጥ፣
7. ከማተሚያ ቤቶች እና ከተጠቃሚዎች ስለደረሰኝ ህትመትና አጠቃቀም ለሚቀርቡ
ጥያቄዎች ወቅታዊ መልስ የመስጠት፣
8. የማተሚያ ቤቶች ስለደረሰኝ ህትመት መረጃ የሚያቀርቡበትን ቅጽ የማዘጋጀት፣
VII . የማተሚያ ድርጅቶች ኃላፊነት
ማንኛውም ማተሚያ ቤት/ድርጅት፡-
የሚታተመው ደረሰኝ በማን ስም እንደሆነና ተከታታይ ቁጥሩ ተፈቅዶ ከባለሥልጣኑ
ሲገለጽለት ይህንኑ በማረጋገጥ የማተም፤
በሚያትመው በእያንዳንዱ ደረሰኝ ቅጂ/ቅጠል ላይ ደረሰኝ እንዲታተም የተፈቀደበት
ቀንና ቁጥር፤ ማተሚያ ድርጅቱን ስም፤ የታተመበትን ቀንና ዓመተ ምህረት
የማመልከት፤
በማንኛውም ሁኔታ ተመሣሣይ ቁጥር ያለው ደረሰኝ በድጋሜ እንዳይታተም ተገቢውን
ጥንቃቄ የማድረግ፤
ለዚህ መመሪያ አፈጻጸምና ክትትል እንዲያግዝ ባለስልጣኑ በሚያዘጋጀው ቅጽ
መሠረት አስፈላጊውን መረጃ በመሙላት በየሶስት ወሩ ለባለስልጣኑ ሪፖርት
የማድረግ፤ኃላፊነት አለበት፡፡
VIII. አስተዳደራዊና የወንጀል ቅጣቶች
“ሀሰተኛ ደረሰኝ” ማለት ባለስልጣኑ ሳይፈቅድ የታተመ ወይም በኮምፒተር የተዘጋጀ ደረሰኝ
ወይም የግዥውን ወይም የሽያጩን ሂሳብ ለማሳነስ/ለመጨመር በማሰብ ወይም በቸልተኝነት
ሰነዱ ላይ አሀዝ በመቀነስ/በመጨመር ወይም ተመሣሣይ ቁጥር ያለው ደረሰኝ በማሳተም
ወይም በማባዛት ወይም ሁሉንም ቅጅ እንደበራሪ በመጠቀም ወይም የሚፈቀደው ታክስ
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ተቀናሽ ወይም ተመላሽ ለማግኘት ወይም ሌላ ማናቸውንም የማጭበርበር ተግባር ለመፈጸም
የተዘጋጀ ሰነድ ነው::
ሀሰተኛ የሆነ የታክስ ደረሰኝ ማዘጋጀት:-ሀሰተኛ የሆነ የታክስ ደረሰኝ አዘጋጅቶ ተከፋይ
የሆነውን ታክስ እንዲቀንስ ወይም የሚፈቀደው ተቀናሽን እንዲጨምር ያቀረበ ወይም የታክስ
ደረሰኝ መስጠት ሲገባው ያልሰጠ በደረሰኙ ላይ የተመለከተውን ወይም በግብይቱ ሊከፈል
የሚገባውን ታክስ 100% (አንድ መቶ ፐርሰንት) ይቀጣል::
ለተጨማሪ እሴት ታክስ ያልተመዘገበ ሰው የቫት ደረሰኝ ሰጥቶ ከተገኘ
ለተጨማሪ እሴት ታክስ ያልተመዘገበ ሰው የቫት ደረሰኝ ሰጥቶ የተገኘ እንደሆነ በሰጠው
ደረሰኝ ላይ የተመለከተውንና ገቢ ማድረግ የነበረበትን ነገር ግን ገቢ ሳያደርግ የቀረውን
የተጨማሪ እሴት ታክስ 100% (አንድ መቶ ፐርሰንት) በመቀጫነት ይከፍላል::
ማስታወቂያ ግልፅ ቦታ ያለመለጠፍ
ደረሰኝ የማይሰጥ ከሆነ አይክፈሉ የሚል ጽሁፍ ያለበት ማስታወቂያ በግልፅና በሚታይበት
ቦታ ለጥፎ ካልተገኘ ብር 10 ሺህ (አሽር ሺህ ብር) ይቀጣል::
የተጨማሪ እሴት ታክስ ባልሆነ ደረሰኝ ወይም ያለደረሰኝ ግብይት መካሄድ
ማንኛውም ለተጨማሪ እሴት ታክስ የተመዘገበ ሰው ያለተጨማሪ እሴት ታክስ ደረሰኝ
ግብይት ሲያካሂድ ከተገኘ ጥፋተኝነቱ በፍርድ ቤት ሲረጋገጥ ከብር 10 ሺ በማያንስ
እና ከብር 100 ሺ በማይበልጥ የገንዘብ መቀጫ አና ከሁለት እሰከ አምስት ዓመት
በሚደርስ እሥራት ይቀጣል::
ወጥ ደረሰኝ ላይ በተመለከተው የገንዘብ መጠን መሠረት መከፈል የነበረበት ታክስ
ከብር 100 ሺ በላይ ከሆነ የሚጣለው የገንዘብ ቅጣት የታክሰ በህገ <ን መጠን ያህል
ይሆናል፡፡
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ባልተፈቀደ ደረሰኝ መጠቀም ወይም ማሣተም
ከባለሥልጣኑ ፍቃድ ሳይሰጥ ደረሰኝ መጠቀም ወይም ማሣተም በኮምፒውተር
የተዘጋጀ ደረሰኝ ወይም ደረሰኝ በማሳተም የተጠቀመ ወይም የደረሰኝ አገልግሎት
የሰጠ ሰው /ድርጅት/ ጥፋተኝነቱ በፍርድ ቤት ሲረጋገጥ ከብር 10 ሺ በማያንስ እና
ከብር 100 ሺ በማይበልጥ የገንዘብ መቀጫ አና ከሁለት እሰከ አምስት ዓመት
በሚደርስ እሥራት ይቀጣል::
X. በደረሰኝ አጠቃቀም ዙሪያ የሚታዩ ችግሮች
እንደ ገቢዎች በተደረገው ጥናት መሠረት አንዳንድ ግብር ከፋዮች በደረሰኝ
አጠቃቀምና አያያዝ ዙሪያ የታዩ ችግሮችና ድክመቶች እንደሚከተለው ታይተዋል ፡፡
ዕቃዎች/አገልግሎቶችን ያለ ደረሰኝ መሸጥ፤
በሚደረገው የግዥና ሽያጭ ሥራ ውስጥ አንድ በአንድ ደረሰኝ ሳይቆርጡ ቀኑን ሙሉ
የተከናወነን ሽያጭ የተፈለገውን ያህል ብቻ ማታ በአንድ ደረሰኝ አጠቃለው
መቁረጥ፤
ቀናቶችን እያራራቁ ደረሰኝ መቁረጥ፤
ህጋዊ ባልሆነ ደረሰኝ መጠቀም
አነሰተኛና ትናንሽ ዋጋ ያላቸው ዕቃዎች ብቻ ላይ ደረሰኝ መቁረጥ፤
በደረሰኝ ላይ ቆልፎ መሄድ ፤
ስህተት የተፈጠረበት ደረሰኝ ሰርዘው ማጠፍ ሲገባቸው ዝም ብለው ማለፍ፤
ደረሰኝ ሲያሳትሙ ተከታታይ ቁጥር መሰጠቱን ያለማረጋገጥ፤
9. ቁልፍ የታክስ ተርሞች /ሃሳቦች/
የታክስ መሠረት(Tax base)፡- የታክስ መጠን የሚወሰነው ወይም የሚጣለው የታክስ
መሠረት ሲታወቅ ነው፡፡ የገቢ ታክስ ወይም አንድ ሰው ያለው ሀብት ላይ ግብር ከመወሰን
በፊት የታክስ መሠረት መታወቅ ይኖርበታል::
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Pay your tax today for a bright future!
ከታክስ ነፃ መሆን( Tax Exemption) ፡- በመመሪያ ወይም በደንብ መሠረት ገቢያቸው
ለታክስ የማይበቃ ማለት ነው፡፡
ታክስ የሚከፈልበት ገቢ(Taxable Income)፡- አንድ ግለሰብ ወይም ድርጅት በዓመት
የሚያገኘው ለታክስ የሚያበቃው ገቢ ነው፡፡
የታክስ መጣኔ(tax rate):-ከገቢ ላይ የሚከፈል የታክስ መጠን የሚሰላበት መቶኛ ነው::
የታክስ ዕዳ( Tax Liability)፡- በህግ በተሰጠው ጊዜ ውስጥ ያልተከፈለ ግብርና ታክስ የታክስ
ዕዳ ይባላል::
የግብር ዓመት፡- ይህ ማለት አስራ ሁለት ወሮችን ይዞ ግብር ከፋዩ በዓመቱ ውስጥ ገቢውን እና
ወጪውን አጠቃሎ የሚያቀርብበት ዓመት ነው፡፡
ጠቅላላ ገቢ፡- አንድ ሰው /ግብር ከፋዩ /በዓመት ውስጥ ሠርቶ ያገኘው ጠቅላለ ገቢ ማለት
ነው::
የገቢ ቅንስናሾች (Allowable deduction)፡- ግብር ከሚከፈልበት ጠቅላላ ገቢ ላይ የሚቀነሱ
በሕግ የተፈቀዱ ቅንስናሾች ማለት ናቸው å፡፡
ግብር ከፋይ( Tax payers)፡- ታክስ እንድከፍል የሚገደድ ማንኛውም ግለሰብ ወይም
ድርጅት ማለት ነው፡፡
ቅጣት(Penalties)፡- የግብርና ታክስ ህጎችን በመተላለፍ የሚወሰኑ አስተዳደራዊና ወንጀል
ነክ የማስተማሪያ እርምጃዎች ናቸው::
10. የታክስ መርሆዎች
1. የፍትሃዊነት መርህ (Principle of fairness or equity:):- ታክስ ወይም ግብር
ከፋዩ መክፈል የሚገባውንና መክፈል የሚችለውን የታክስ ወይም የግብር መጠን ብቻ
መክፈል ይኖርበታል :: ከፍተኛ ገቢ ያላቸውና አናስተኛ ገቢ ያላቸው ግብር ከፋዮች
የሚከፍሉት የክፊያ መጠን ገቢአቸውን ያገናዘበና ከፍተኛ ገቢ ያላቸው በአንፃራዊነት
ዝቅተኛ ገቢ ካላቸው ግብር ከፈዮች ከፍተኛ ግብር መክፈል አለባቸው::
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Pay your tax today for a bright future!
2. የእርግጠኝነት መርህ (Principles of Certainty):- ይህ መርህ የታክስ ወይም የግብር
ሰብሳቢው መ/ቤት በለሥልጣናት ታክስ /ግብር/ ከፋዩን አግባብ ያልሆነ ክፍያ
እዳይሰከፍሉ የሚከለክል መርህ ነው:: አንደንድ ታክስ ከፈይ የሚከፈለው የታክስ
/ግብር መጠን ሚዘናዊና ትክክለኛ መሆኑን ማመን ይኖርበታል::ይህ ማለት የታክስ
ከፍያው የሚያጠቃልለው ጊዜና የክፍያው ሁኔታ የክፍያው መጠን ትክክለኛና ግልፅ
መሆኑን ከፋዩና ሌሎችም ሰዎች ሊረዱ የሚችሉ መሆን ይገበዋል::
3. አስተዳደራዊ ወጪ ቆጣቢ መሆን (Principles of economy)፡- ከአስተዳደራዊ ወጪ
ቆጣቢነት አንጻር የታክስ ሥርዓት ተግባራዊነቱ የሚያረጋግጠው፣
የታክስ ማስከፈያ መጠን ግልጽና ቀላል መሆን፣
የታክስ አወሳሰንና አሰባሰብ ግልፅና ቀላል መሆን፣
የአስተዳደር ወጪም ዝቅተኛ መሆን አለበት፡፡
4. እርግጠኛና ምቹ መሆን (Principles of convenience)፡- የግብር /ታክስ አከፋፈሉ
ሥልትና የክፍያው ጊዜ ለከፋዩ ምቹ መሆን ይኖርበታል::
11. ቅሬታ
ቅሬታ ማለት አንድ ግብር ከፋይ ፍሬ ግብሩን ወይም አስተዳደራዊ መቀጫ በዝቶብኛል
ይነሳልኝ ወይም መስሪያ ቤቱ የሚሰጥ አገልግሎት ላይ ቅሬታ አለኝ ይታይልኝ ማለት ነው::
ቅሬታ አጣሪ ቡድን ማለት በ134/2000 በወጣው አዋጅ አንቀጽ 17 መሠረት በገቢ ግብርና
ታክስ ውሳኔ ላይ የሚቀርበውን አቤቱታ አጣርቶ ውሳኔ የሚሰጥ ማለት ነው::
ግብርና ታክስ ይግባኝ ቦርድ ማለት በ134/2000 በወጣው አዋጅ አንቀጽ 18 መሠረት በገቢ
ግብር ውሳኔ ላይ የሚቀርበውን ይግባኝ መርምሮ የሕግም ሆነ የፍሬ ሃሳብ ስሀተት ላይ ውሳኔ
የሚሰጥ እራሱን የቻለ አካል ማለት ነው::
ቅሬታ የሚያይ አካል:-
የግብርና ታክሰ ቅሬታ በተለያየ ደረጃ ይታያል::
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Pay your tax today for a bright future!
ግብር ከፋይ በግብርና ታክስ ላይ ያለው ቅሬታ ከቢሮ አንስቶ እስከ ታች ባለው ገቢ
ጽ/ቤት ውስጥ በተቋቋሙ ለቅሬታ አጣሪ ቡድን ማቅረብ ይችላል::
በግብርና ታክስ ላይ የቀረበው ቅሬታ በቅሬታ አጣሪ ቡድን ከላለቀ ግብር ከፋዩ
ለግብርና ታክሰ ይግበኝ ሰሚ ቦርድ ማቅረብ ይችላል::
ነገር ግን ግብር ከፋዩ ቅሬታውን ለግብርና ታክስ ይግባኝ ሰሚ ቦርድ ማቅረብ
የሚችለው ከዚህ በታች የተዘራዛሩት ቅድመ ሁኔታ ሊያሟላ ነው::
1. አንድ ግብር ከፋይ ከዚህ በታች የተዘራዘሩት ከላሟላ ይግባኝ ለይግባኝ ሰሚ
ቦርድ ይግባኝ ማቅረብ አይችልም::
ግብር ከፋዩ አከራካሪ ከሆነው የግብር መጠን ላይ 50% ለገቢ ባለሥልጣን ካላስያዘ ፣
የግብር ውሳኔ ማስታወቂያ በደረሰው በ30 ቀናት ውስጥ ወይም በቅሬታ አጣሪ ቡድን
ውሳኔ ተሰጥቶ በ15 ቀናት ውስጥ ለይግባኝ ቦርድ ይግባኝ ከላቀረበ፣
የይግባኝ ቦርድ የሰጠውን ውሳኔ በመቃወም የሚቀርብ ይግባኝ
የተሰጠው ውሳኔ የህግ ስህተት አለበት ብሎ የሚቃወም ማንኛውም ሰው ውሳኔ ተሰጥቶ
በ15 ቀናት ውስጥ ይግባኙን ለከፍተኛ ፍርድ ቤት ማቅረብ ይችላል::
ከፍተኛ ፍርድ ቤትም የይግባኝ ቦርድ በሰጠው ውሰኔ ላይ የቀረበውን ቅሬታ መርምሮ
ይወስናል:: በከፍተኛ ፍርድ ቤት ውሳኔ ላይ ቅሬታ ያለው ተከራካሪ ውሳኔው በተሰጠ
በ15 ቀናት ውስጥ ለይግባኝ ሰሚ ፍርድ ቤት ይግባኙን ማቅረብ ይችላል::
ቅሬታ የሚቀርብበት ሁኔታ
ቅሬታው የግብርና ታክስ ከሆነ
ማንኛውም ግብር ከፋይ በ137/2000 አዋጅ መሠረት በገቢዎች ጽ/ቤት ውስጥ በተቋቋመ
ለቅሬታ አጣሪ ቡድን የግብር ውሳኔው ከደረሰው ጀምሮ በ30 ቀናት ውስጥ ቅሬታውን ማቅረብ
ይችላል::
የአገልግሎት ቅሬታ ከሆነ
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Pay your tax today for a bright future!
ማንኛውም ግብር ከፋይ መስሪያ ቤቱ በሚሰጠው ውሳኔ ላይ ቅሬታ ካለው ወዲያውኑ
ለሚመለከተው ማቅረብ ይችላል::
አንድ ግብር ከፋይ ቅሬታው ሲያቃርብ ማሟላት የሚገባው
ግብር ከፋዩ ቅሬታ ከማቅራቡ በፊት የግብር ውሳኔው ደርሶት በ30 ቀናት ውስጥ መሆኑን አውቆ ማረጋገጥ
የግብር ውሳኔው ኮፒ
ድጋፍ ሰነዶች
መስሪያ ቤቱ ባዘጋጀው ቅጽ ላይ ቅሬታውን በመሙላት ወይም በመጻፍ መቅረብ ይችላል::
12. የሽያጭ መመዝገቢያ መሳሪያ (CASH REGISTER)
1. የሽያጭ መመዝገቢያ መሳሪያ (sales register machine) ምንድነው?
በንግድ እንቅስቃሴ ውስጥ የሚካሄዱ ማናቸውንም የዕለት ተዕለት ሽያጮች (የአገልግሎትም
ሆነ ሸቀጥ) የሚመዘግብና ለተከናወኑ ግብይቶች በሙሉ ኤሌክትሮኒክሰ ደረሰኝ እያተመ
የሚያወጣ፣ በኢትዮጵያ ገቢዎችና ጉምሩክ ባለስልጣን ዘንድ ተለይቶ የተሰጠው መለያ ቁጥር
(ኮድ) ያለውና ከባለስልጣኑ የመረጃ ቋት ጋር በመረጃ ቴክኖሎጂ እንዲገናኝ የተደረገ መሣሪያ
ነው::
2. የሽያጭ መመዝገቢያ መሣሪያ አሰፈላጊነትና ጠቀሜታ ምንድነው?
በአገራችን የታክሰ አስተዳደር ገፅታ ውሰጥ ከሚታዩ ጉልህ ችግሮች አንዱ ዘመናዊ የመረጃ
አያያዝና አጠቃቀም ስርዓት መጓደል ነው:: ይህ ከፍተኛ ክፍተትም በግብር ከፋዩና በግብር
ሰብሳቢው ተቋም መካከል በመተማመን ላይ የተመሰረተ ግንኙነት እንዳይኖር ምክንያት
ሆኗል:: በመረጃ ያልተደገፈና በግምት የሚወሰን ግብር በአንድ በኩል መንግስት ሊያገኝ
2005 OROMIYA REVENUE AUTHORITY
Page | 241
Pay your tax today for a bright future!
የሚገባውን ገቢ እንዳያገኝ በሌላ በኩል ግብር ከፋዩ መክፈል የሚገባውን ያህል ብቻ
አንዲከፍል በማድረጉ ሂደት ላይ ክፍተት ያለበት አሰራር ነው:: የግምት አወሳሰን በባህሪው
በርካታ ችገሮች ያሉበት በመሆኑ ብዙውን ጊዜ ሁለቱን አካላት ለጭቀጭቅ ሲዳርግ ይታያል::
የሁኔታዎች አሰገዳጅነት እንጂ ተመራጭ አሰራርም አይደለም::
ከግምት አሰራር በመውጣት ፍትሃዊና ቀልጣፋ አገልግሎት ለመስጠት የዘመናዊ መረጃ
አያያዝና አጠቃቀም ስርዓት መስፈን አማራጭ የሌለው መፍትሄ ነው:: የሽያጭ መመዘገቢያ
መሣሪያ ለዚህ ቀዳሚው ተመራጭ ነው:: በመሆኑም ግብር ከፋዩ ባገኘው ትክከለኛ ገቢ ላይ
ብቻ ተመስርቶ ግብር/ታክስ እንዲከፈል ማድረግ የሁለቱን አካላት ግንኙነት በመተማመን ላይ
የተመሰረተ አንዲሆን ያደርገዋል::
በአጠቃላይ የመሣሪያው ስራ ላይ መዋል ያስፈለገበት ምክንያት ዘርፈ ብዙ የጋራ ጥቅሞችን
ለማስገኘት ነው:: በአጠቃላይ ከዚህ በታች የተዘራዘሩት የመሣሪያው ጥቅምች ናቸው::
ህገወጥነትን ይከላከላል::
የግምት አሰራርን ያስቀራል::
ፍትሃዊነትን ያሰፍናል::
ያለመተማመን በማስወገድ መግባባትን ያጎናፅፋል::
በታማኝነትና በፈቃደኝነት ግብር የመክፈል ባህልን ያሳድጋል::
አስተዳደራዊ ወጪን ይቀንሳል::
ዘመናዊ የንግድ ስራ ዕወቀትን ያጎለብታል::
ግብር ከፋዩና ሰብሳቢው አካል በዘመናዊ የመረጃ አያያዝና አጠቃቀም እንዲታገዙ
በማድረግ በትክከለኛ መረጃ ላይ ግብር እንዲከፍሉና እንዲሰበሰቡ ያደርጋቸዋል::
3. መሣሪያውን የመጠቀም ግዴታ ያለባቸው እነማን ናቸው?
ወደፊት የንግድና የታክስ ስርዓቱ ይበልጥ ዘመናዊ እየሆነ ሲሄድ ሁሉም የንግድ ድርጅቶች
በመሣሪያው ተጠቃሚነት ውስጥ እንደሚታቀፉ ይጠበቃል::
2005 OROMIYA REVENUE AUTHORITY
Page | 242
Pay your tax today for a bright future!
በአገራችን መሣሪያውን ተግባራዊ ማድረግ የተጀመረው በ2000 ዓ.ም የካቲት ወር ላይ
ቢሆንም ከነበረውና ካለው ተጨባጭ ሁኔታ አንፃር ሁሉንም የንግድ ድርጅቶች በአንዴ ወደ
ስርዓቱ ማስገባት አልተቻለም:: በየዘርፉና በየደረጃው በተለያዩ ወቅቶች የተወሰኑት እየተለዩ
አንዲገቡ ተደረጓል:: በአሁኑ ምዕራፍ ላይ በክልላችን ለታጫማሪ እሴት ታክስ የተመዘገቡ
የደረጃ ‘ሀ” ግብር ከፋዮች እንዲሁም የደረጃ ‘ለ” ግብር ከፋዬች በሙሉ መሳሪያውን
የመጠቀም ግዴታ አለባቸው::
ደረሰኞች ሊይዟቸው የሚገቡ መረጃዎች
በሽያጭ መመዝገቢያ መሣሪያ የተዘጋጀ የሽያጭ ደረሰኝ የሚከተሉትን መረጃዎች መያዝ
አለበት:
በታክስ ባለሥልጣኑና የንግድ ሥራ ፈቃድ በሰጠው አካል የተመዘገበውን የታክስ
ከፋዩን ስም፣
የንግዱን ስም፣
የታክስ ከፋዩን መለያ ቁጥር ፣
የሽያጭ መመዝገቢያ መሣሪያውን ሥሪትና ሞዴል ዕውቅና ሰርቲፊኬት ቁጥር፣
የሽያጭ መመዝገቢያ መሣሪያውን የምዝገባና የመጠቀሚያ ፍቃድ ቁጥር፣
የሽያጭ መመዝገቢያ መሣሪያው ጥቅም ላይ የዋለበትን አዳራሽ፣
የደረሰኙን ቁጥር፣
ሽያጩ የተከናወነበት ቀን፣
የተሸጠውን ዕቃ ወይም አገልግሎትና ዓይነት ብዛት፣
የሽያጩን ዋጋ
የሽያጭ መመዝገበያ መሣሪያዎች ተፈላጊ ባህሪያት ፣
የተመዘገበውን ቁጥር ማሰተካከል በማይቻልበት አኳኋን ቢያንስ አሥራ ሁለት አኋዞች
የሚደርስ የተከማቸ ጠቅላላ የሽያጭ መጠንን መያዝ የሚችል ፣
በተመዘገበው መረጃ ላይ ለውጥ ሊደረግበት ወደሌሎች አሠራሮች ሊለወጥ ወይም
የሽያጭ እንቅስቃሴዎች እንዳይመዘገቡ ለማድረግ በሚያስችል አኳኋን ሊቀየር
የማይችል፣
2005 OROMIYA REVENUE AUTHORITY
Page | 243
Pay your tax today for a bright future!
በየዕለቱ የተከናወነው ጠቅላላ ሽያጭና የተከማቸውን ጠቅላላ ድምር የሚያሳይ ሪፖርት
ማውጣት የሚያስችል መሆኑን፣
የሽያጭ ዋጋ ቅናሽ ተመላሽ ሂሣብና የመሳሰሉትን የሚያሳይና አከማችቶ ሊይዝ
የሚችል፣
የተጨማሪ እሴት ታክስ የሚከፈልባቸውንና የማይከፈልባቸውን የሽያጭ
እንቀሰቃሴዎች በግልጽ ለይቶ የሚያሳይና የእነዚህኑ የተጠቃለለ አጭር መግለጫ
ማውጣት የሚያስችል፣
የሽያጭ መመዝገቢያ መሣሪያዎች አጠቃቀም ሁኔታዎች
ተጠቀሚው በቅድሚያ የሽያጭ መመዝገቢያ መሣሪያ ፈቃድ ማግኘት አለበት::
መሣሪያውን ጥቅም ላይ ሊያውል የሚችለው በመሣሪያ ለመጠቀም በሚያሰችለው
ፊቃድ ላይ ለተመለከተው የንግድ ሥራ ብቻ ነው::
ለታክስ ባለሥልጣኑ አስቀድሞ በፅሑፍ ሳያስታውቅ የንግድ ስሙን መለወጥ ወይም
በመሣሪያው ላይ የጥገና አቅም የማሳደግ ለውጥ የማድረግ ሥራ ማከናወን ወይም
በማናቸውም ምክንያት ከቦታው ማንቀሳቀስ አይችልም
በመሣሪያው ላይ የጥገና አቅም የማሳደግ ለውጥ የማድረግ የማሻሻል ወይም ወቅታዊ
እንዲሆን የማድረግ ሥራ ከተከናወነ በኋላ ይህንኑ ሥራ ካከናወነው ሰው ጋር በመሆን
የተዘጋጀ መግለጫ ለታክስ ባለሥልጣኑ ያቀርባል
መናቸውንም የሂሣብ ሰነዶች የታክሱ ባለሥልጣን ታክሱን ለመወሰንና ለመሰብሰብ
በሕግ እስከተፈቀደለት ጊዜ ድረስ ጠብቆ ማቆየት ይኖርበታል
ማሣሪያውን በእርጅና ወይም በሽያጭ ምክንያት ከአገልግሎት ውጪ እንዲሆን
ለማድረግ በቅድሚያ ለታክስ ባለሥልጣኑ ማመልከትና ፊቃድ ማግኘት
መሣሪያውን በመጠቀም የተከናወነውን የሽያጭ ተግባር የሚያሳይ መረጃ ለታክሱ
ባለሥልጣን ማስታላለፍ የሚችል ተርሚናል በሽያጭ መመዘገቢያ መሣሪያው ላይ
መገጠም አለበት::
ዕውቅና ስለመሰረዝ
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ለሽያጭ መመዝገቢያ መሣሪያ ስሪትና ሞዴል የተሰጠ ዕውቅና ከሚከተሉት ምክንያቶች
ባአንዱ ሊሰረዝ ይችላል
ዕወቅና የተሰጠው ሀሰተኛ ማስረጃ በመቅረቡ ሆኖ ከተገኘ
ባለሥልጣኑ እንዲያውቀው ሳይደረግ በመሳሪያው ስሪትና ሞዴል ላይ
ለውጥ ወይም ማሻሻያ ከተደረገ
መሳሪያው በስራ ላይ ሲውል በደንብ ቁጥር 137/1999 ከ9-11 አንቀጽ ሥር
የተዘራዘሩትን አግባብነት ያላቸውን ተፈላጊ ባህሪያት ሙሉ ለሙሉ አሟልቶ
አለመገኘቱ ሲረጋገጥ ወይም
የዕውቅና ሰርቲፊኬት የተሰጠው ሰው በደንብ ቁጥረ 137/1997 በወጣ
ድንጋጌዎች ተላልፎ ሲገኝ
የሽያጭ መመዝገቢያ መሣሪያን ለማስመዝገብ የሚቀርበው መረጃ የሚከተሉትን ማካተት
አለበት
የተጠቃሚውን የታክስ ከፋይ መለያ ቁጥር
የተጠቃሚውን የተጨማሪ እሴት ታክሰ ምዝገባ ቁጥር
የመሳሪያውን ስሪት ሞዴልና ተከታታይ ቁጥር
የመሳሪያውን ቆጣሪ ንባብና ንባቡ የተካሄደበትን ቀን
የሽያጭ መመዝገቢያ መሣሪያ ከአገልግሎት ውጪ እንዲሆን የሚሰጠው ፈቃድ መሣሪያው
ከአገልግሎት ውጪ በሆነበት ቀን
የነበረውን የቆጣረውን ንባብ ፣
የተማቸውን አጠቃላይ ሽያጭ ድምር እና ፣
በመጨረሻ ተዘጋጅቶ የወጣውን ደረሰኝ ቁጥር ማሳየት አላበት::
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Tax Law
Booklet in
English
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1. THE EVOLUTION OF TAXATION
Taxation is a system of raising money to finance government. All government requires payment
of money- taxes-from people. Governments use tax revenues to pay soldiers and police, to
build dams and roads, to operate schools and hospitals, to provided food for the poor and
medical care to the elderly, and for hundreds of other purposes. Without taxes to fund its
activities, government could not exist.
2. MEANING OF TAX
A tax is a compulsory levy or contribution payable by an economic unit to agovernment
with out expectation of direct or equivalent return. And those who are taxed have to
pay these sums irrespective of any proportionate return of services or goods by the
state, representing absence of quid-proquo3.
Tax is a payment extracted by government from people and organizations to fund public
expenditures without -rendering proportionate benefits by the use of law.
Tax is a liability imposed upon the taxpayers assesses who may be individuals, group of
individuals or other legal entities. It is a liability to an amount on account of the fact that
tax assesses has income of a minimum amount and quid-pro quo- means one thing
exchanged for another, equivalent in value.
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3. KEY ELEMENTS OF TAXATION
Compulsory payments:
As proclaimed by the state or government an assessed (tax payer) need to pay his taxes
on due date irrespective of their liking.
Extracted by government:-
State has right to exercise lien-exclusive right to confiscate property of assesses recover
due taxes when an other all other legal means fail to enforce the collection.
No proportionate return or benefits:-
Taxpayers cannot claim proportionate benefits equivalent to their contribution from
government. (e.g. Two tax payers paying Br 1000 and Br 100 in taxes respectively cannot
be differentiated in availing government hospital, police or fire services).
Financing public expenditures:-
Taxation is a system of raising money by the governments to finance public
expenditures. Governments at all levels, local, state, and national require people and
organization to pay taxes. Governments use the revenue to pay the cost of police,
defense, fire services, wealth programs, schools, roads and many other public services.
4. KEY TERMS
Tax base: Taxes can be reckoned only with their base known. E.g. for Income tax determination
taxable Income is the tax base, for property or wealth tax, property or wealth value is
considered as base and for commodity tax commodity transaction is considered to be the base.
Taxable Income: the amount of an individual or organization's income that is subject to
taxation once all tax allowance to which the tax payer is entailed have been deducted.
Tax Exemption: a legal provision permitting deduction of specified sum from taxable income.
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Assessment: the determination of the amount subjected to taxation under a particular statute
requires an analysis of the tax payer's situation and of legal provisions that apply to them.
Tax rate:- is the rate or per cent that is to be applied to tax based to determine the amount of
tax or is the amount of tax applied per unit of tax base.
Rate Schedule:- A list of tax rates matching different level of taxable income.
Tax Liability: - is the legal obligation of a tax payer to the government that must be met on due
date.
Fiscal year: -the twelve month period in which financial accounting is made, at the end of which
government determines its financial condition and the results of its operations and closes its
books of account.
Gross income:- total income from all sources (in cash or benefits) received by a tax payer
before any exemptions and deductions.
Allowable deduction:- All amounts legally permitted to be subtracted from gross income to
reckon taxable income.
Tax payers:- refers to any individual or organization who is obligated to pay tax:
Taxable Year:- A twelve month period, for which tax is to be determined, it may not match with
a calendar year.
Growth Income tax: -a tax on transaction of goods and services at all levels production and
distribution.
Personal Income:- a tax that is levied on individuals or family units that is computed on the
basis, of income received.
Penalties:- fine or punishment imposed on a taxpayer for not complying with tax laws.
5. BASIC CHARACTERISTICS OF TAXATION
In general, taxation is characterized by the following basic features
Tax is a compulsory contribution
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Tax is a compulsory levy to a person who is eligible for tax payment on the basis of the
prescribed tax criteria. Those persons on whom the taxes are imposed have no other choice
than paying. Refusal to pay tax can lead to punishment by law. If tax were not a compulsory
contribution, no one would probably be willing to pay it.
Tax is levied only by the government
In modern taxation system, no one has a legal right to impose tax except the government
(federal or regional) .It is only the government that has a legal right to impose and collect tax.
Of course, there are withholding agents who are required by law to collect taxes on behalf of
the governments.
Tax is not based on condition
Tax is not conditional. This implies that tax is not mean what is paid by tax payers if they get
benefit from the government and what is abandoned if they don’t get any return from the
government There is no direct give and take relationship between the tax paid and the benefit
received from the government. Thus, persons pay tax not because they get direct and
equivalent return from the government but to support the achievement of objectives of the
government.
Tax is a legal collection
Generally governments collect tax from legal activates based on tax rules and regulations (tax
laws). A government does not collect tax from illegal activities such as from prostitution,
begging, stealing and contraband. If for instance, a government collects tax from, say, stolen
goods, then the government are accepting and encouraging, theft. However there are some
countries like India and Netherlands that tax illegal activities such as theft and prostitution.
Tax imposes personal obligation
Tax imposes a personal obligation on taxpayers. When a person becomes liable to pay tax, it is
the duty of him to pay the tax and in no way he can escape from it.
Tax is for the common benefit
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A government collects tax and spends it to any citizen irrespective of the tax paid. Hence, the
benefits of government expenditures are not only to the tax payers but also to the non- tax
payers. Consequently, taxes are said to be the sharing of common burden by the people.
Tax involves an element of sacrifice
Since tax is imposed by the government without any expectation of direct return in benefit, it
can be said that there is the prevalence of sacrifice in the payment of tax.
Tax is based on taxable person, income, item and/or activity
Even though tax is a compulsory contribution, no one is forced to pay tax unless the person
/income/ item/activity is subject to tax. For instance, a smoker pays excise tax on cigarette
when he/she buys it since cigarette is subject to excise tax; an unemployed person is not forced
to pay employment income tax since employment income tax is paid by those employees who
derive income from employment; and the supplies of water and electricity are not subject to
tax since such activities are exempted from tax.
Certain taxes have specific objectives
Even though the primary objective of taxation is to raise revenue by the government to support
the expenditures of its activities, some taxes are imposed to achieve specific objectives such as
to discourage harmful consumptions by a society, to stabilize an economy to utilize scarce
resources for the production of more essential goods and to minimize income and wealth
inequalities.
Tax does not discriminate
Tax is levied on all persons who are eligible for tax payment on the basis of the prescribed tax
criteria without any discrimination of caste (social class) creed religious belief) ethnicity (race)
etc.
Tax system recognizes the basic rights of tax payers
Governments so as to achieve their objectives, tax payers are expected to pay their taxes. But
tax payers shall pay their tax liabilities no undergo harassment/ unnecessary trouble. In a good
tax system, tax laws should be simple understandable, and flexible enough the mode and
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timings of payment should be convenient to tax payers to the extent possible the tax liability
should be determinable with certainty; and it should be equitable.
6. PRINCIPLES OF TAXATION
Seventeenth-century French talisman Jean-Baptist Colbert declared, "The art of taxation is the
art of plucking goose so as to get the largest possible amount of feathers with least possible
squealing. Today economists have rather different ideas of what constitutes a good tax system.
Most believe that a tax system should-follow the following principles: -
7. PRINCIPLE OF FAIRNESS OR EQUITY:
Economists consider two principles of fairness to determine whether the burden of tax is
distributed fairly:
a) the ability-to-pay principle and
b) the benefits principle
a) Ability-to-pay principle:- The ability to pay principle holds that the peoples taxes should
be based upon their ability to pay- There are two implications of this principle
i one principle is horizontal equity and the
ii) other principle is vertical equity
i) Horizontal equity:- which states that people in equal positions should pay same
amount of tax. If two people both have in comes of Birr 5000, then horizontal equity
requires them to pay same amount of tax. Suppose, however that two individuals both
have incomes of Birr 5000, but one has lot of medical bills and the other is healthy. Are
they in equal, positions If not, then perhaps tax burden of the person with medical bills
should be reduces.
ii) Vertical equity:- The idea that a tax system should distribute the burden fairly across people
with different abilities to pay .The idea implies that a person with higher income higher income
should pay more in taxes than one with less income. But how much more? Should families with
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different incomes be taxed at the same rate or at different rate? Taxes may be proportional,
progressive or regressive (for details see under Tax Rate Strictures in Chapter
b) Benefits Principle:- The benefits principle states that only the beneficiaries of a particular
government spending program should have to pay for it. The benefits principle regards public
services as similar to private goods and services taxes as the price people must pay for these
services. The practical application of the benefits principle is extremely limited; because, most
government service are consumed by the community as a whole. For example one cannot
estimate the benefit received by a particular individual for general public services such as
defense services or police services.
I. Principles of Certainty: - this principle is meant to protect the tax payer from
unnecessary harassment by the tax officials. The tax which each individual is bound to
pay ought to be certain and not arbitrary. The time of payment, the manner of payment,
the quantity to be paid, ought all to be clear and plain to contributor and to every other
persons."
II. Principles of convenience: - the mode and timing of tax payment should be, as far as
possible, convenient to tax payer. This principle recommends that unnecessary trouble
to tax payer should be avoided; otherwise ill effects may result
III. Principles of economy:- every tax has a cost of collection. It is important that the cost of
collection should be the minimum possible. A good tax system should be efficient
wasting as little money and resources possible to administer it. Three measures of
efficiency are administration costs, compliance costs and excess burden.
IV. Principles of productivity: -also called the principle or canon of fiscal adequacy.
According to this principle the tax system should be able to yield enough revenue for
the treasury and the government should not be forced to resort direct financing.
V. Principle of buoyancy:- the tax revenue should have inherent tendency to increase as
long with an increase in national income, even if the rate and coverage taxation are not
revised.
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VI. Principle of elasticity: -it would be possible for the authorities, without undue delay, to
revise the tax structure, both with respect to its coverage and rate to suit the changing
requirements of economy and the treasury.
VII. Principles of simplicity: - the tax system should not be complicated. That makes it
difficult to administer and understand in interpretation and legal disputes.
VIII. Principle of diversity:- states if' the tax revenue comes from diversified (different)
sources, then any reduction in tax revenue from one source may be marginalized by thy
recovery from other sources and the net decrease in tax revenue on any causes is bound
to be very small.
8. OBJECTIVES OF TAXATION:
Objectives of taxation can be broadly classified under three categories.
Fiscal or Budgetary objective
Economic objective
Social objective
Fiscal or Budgetary objective:
Sound fiscal planning requires that preparation of the budget be realistic and efficient.
Budgeting has been described as the process of allocating scarce resources after obtaining
estimates of the revenues that will be provided by all revenue sources at current rates of taxes,
fees and other changes to meet the needs for expenditures;
A tax is a forced contribution made to a government to meet public needs. Typically, the
amount of tax bears no direct relationship to any benefit received by the taxpayer.
Economic objective:
Taxation policy can be a key factor to plan the economic growth of a country by striking
equilibrium between the fiscal and monetary policy.
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Fiscal policy versus monetary policy
Fiscal policy6: means the government's choice regarding the levels of spending and taxation.
Rules for fiscal policy: Although most discussion of policy rules centers on monetary policy,
economists and politicians also frequently propose rules for fiscal policy. The rule that has
received tile most attention is the balanced budget rule. Under a balanced budget rule the
government would not be allowed to spend more than it receive in tax revenue. Many state
government works under such a fiscal policy, since a balanced budget is required in many state
constitutions.
Most economists oppose a strict rule requiring the government to balance its budget. Three
considerations lead them to believe that a budget deficit or surplus is sometimes appropriate
First, a budget deficit or surplus can help stabilize the economy. In essence a balanced-budget
rule would revoke the automatic stabilizing power of our system of taxes and transfers. When
the economy goes into a recession taxes automatically tall and transfers automatically rise.
While this automatic responses help stabilize the economy. They push the budget into deficit a
strict balance-budget rule would require that the government raise taxes or reduce spending ill
a recession, which would further depress aggregate demand.
Second, a budget deficit or surplus can be used to minimize distortion of incentives caused by
the tax system. High tax rates impose a cost on society by discouraging economic activity. The
higher the tax rates, the greater the social cost of taxes. The total social cost of taxes is
minimized by keeping tax rates relatively stable, rather than making them high in some years
and low in other. Economists call this policy tax smoothing to keep tax rates smooth, a deficit is
necessary in years of unusually low income (recession)and unusually high expenditure (wars).
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Third, a deficit budget can be used to shift a tax burden from current to future generations. For
example, some economists argue that if the current generation fights a war to maintain
freedom, future generations benefit. To make the future beneficiaries pay some of the costs,
the current generation can finance the war with a budget deficit the government can retire the
debt issued during the war by levying taxes on next generation.
The considerations lead many economists to reject a balanced budget rule. At the very least, a
rule for fiscal policy needs to take account of the recovering episodes, such as recessions and
wars, during which a budget deficit is a reasonable policy response.
Monetary' policy: means the central bank's regarding the supply of money.
Rules for monetary policy; even if one is convinced that policy rules are superior to discretion"
the debate over developmental (macro-economic) policy is not over. If the Fed were to commit
to a rule for monetary policy. What rule should it choose? Let's discuss three policy rules that
various economists advocate.
First: some economists called monetarists advocate that the Fed keep the money supply
growing at, a stead rate. Monetarists believe that fluctuations in the money supply are
responsible for most large fluctuations in the economy. They therefore believe that the steady
growth in the money supply would prevent most large fluctuations in output and employment.
Steady growth in the money supply stabilized aggregate demand only if the velocity of money is
stable but experiences of early 1980s, show that velocity may be unstable sometimes most
economists therefore, believe that a monetary policy rule need to allow the money supply to
adjust to changes in the economy.
Second, policy rule that the economists widely advocate is a nominal GNP target. Under this
rule, the Fed would announce a planned path for nominal GNP. If nominal GNP rose about the
target, the Fed would replace the money growth to dampen aggregate demand. If it fell below
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the target, the Fed would raise money growth to stimulate aggregate demand. Since a nominal
GNP target would allow monetary policy to adjust to changes in the velocity of money most
economists believe it would lead to great stability in output and prices than a monetarist policy
rule.
Third, policy rule that is often advocated is a target for the price level. Under this rule the Fed
would announce a planned path for the price level and adjust the money supply when the
actual price level deviated from the target. Proponents of this rule usually believe that the price
stability should be the primary goal of monetary policy.
Tax policy can work as a key factor in maintaining an equilibrium balance between monetary
policy and fiscal policy of a country and bringing overall economic development.
Social Objective:
Reallocation of resources is furthered in a tax policy. The objective is to lessen inequalities in
the distribution of income and wealth to the extent they are considered excessive and unjust,
between rich and poor.
A sound tax policy's primary objective is to reduce the gap between the income and wealth
between rich and poor. In other words richer should bear the burden of taxes more than the
poorer at a progressive rate till the point of constant marginal utility is reached when
proportional rate of taxation may be introduced. Besides, the above objective, taxation also
plays a major role in changing behavior of people. E.g. alcohols and cigarettes may be taxed
heavily by the government to reduce consumption by people.
9. THE TAX RATES
The Tax Rate Structure
The tax rate structure is the relationship between the tax collected and tax base for a specific
accounting period. In reckoning taxes on such economic base as income the tax rates are
determined as a ratio of taxes to the various value of the tax base.
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Average Tax Rate (ATR):- is the total Birr amount of taxes collected divided by the Birr value of
the tax base.
ATR = total tax collected value of the tax base
Marginal Tax Rate (MTR): is the additional Birr in tax collected divided by additional Birr of the
tax base on the increased tax base.
The commonly applicable tax rate structure is described below:
1. A proportional rate structure: is one for which the average tax expressed as a percentage
of the value of the tax base, does not vary with the value with the value of tax base (see
Table 1).
Table 1: - Illustration of differences in tax amounts computed with proportional, progressive
and regressive tax rate on same tax base.
Value of
Tax Base
(in Birr)
Proportional Progressive Regressive
Rat % Amount
(in Birr)
Rat % Amount
(in Birr)
Rat % Amount
(Birr)
25000 20% 5000 20% 5000 40% 10000
280000 20% 56000 25% 70000 30% 84000
400000 20% 80000 30% 120000 25% 100000
600000 20% 120000 40% 240000 20% 120000
2. A progressive rate structure:- under this average tax rate increases with the value of the
tax base. Larger the value of tax base larger the rate of tax (as per rate schedule).
Marginal Tax Rate (MTR) exceeds the Average Tax Rate (ATR) after a certain level.(see
Table 1).
Exchanged for another equivalent in value
MTR = Tax collected value of the tax
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3. A regressive tax structure: - under Average "'Tax Rate (ATR) declines as the value of tax
base increases. In a regressive tax rate structure, the Marginal Tax Rate (MTR) is less than
the Average Tax Rate (ATR) for all those levels above the lowest. (see Table 1)
10. CLASSIFICATION OF TAXES
Although some economists prefer to classify taxes as:
Income tax
Property/wealth tax and
Consumption taxes
But the more conventional form of classification of taxes is categorized into:
Direct taxes and
Indirect taxes
Direct taxes: - Direct taxes are all levied directly on the taxpayer receiving the income. This
category of taxes consists of taxes on individual income (income tax), business income or profit
(corporation tax) and other such as, a capital gains, Wealth or property' taxes. Burden
incidence) of taxes falls directly on the taxpayer that is why they are called Direct taxes. (For
details see types of taxes in chapter 3).
Indirect taxes: - are taxes on goods and services. They are also referred to as commodity or
consumption taxes, since they are paid only when particular transaction of goods or service is
effected. These taxes comprise, sales taxes value added taxes, excise taxes, Import duty', Export
duty and other taxes (for details see Types of taxes in chapter 3).
Under all the above taxes, the tax is paid indirectly as part of the payment for commodity or
service and very often the taxpayer is not aware of how much tax he is paying. The burden
(incidence) of such taxes falls indirectly on the ultimate consumer rather than on the first tax
payer that is why these taxes are called indirect taxes.
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11. TYPES OF TAXES
Governments impose many types of taxes: In most countries, individuals pay income taxes
when they earn money, consumption taxes when they Spend it property taxes when they Own
a home or land, and in some cases estate taxes when they die. Following are, the description of
major types of taxes commonly known: -
A. Individual Income tax
An individual income tax also called personal income tax is a tax on a person's income. Income
includes wages, salaries and other earnings from One's occupation: interest earned by saving
accounts and certain types of bonds: rents royalties 'earned on sale of patented or copyrighted
items, such as inventions and books: 'and, dividends from stock. Income also includes capital
gain, which are profits from the sale of stock, real estate, or other investment whose value has
increased, of time.
The national government of many countries requires citizens to file an individual income tax
return each year. Each taxpayer must compute his or her tax liability-the amount money he or
she owes the government. This computation involves four major steps.
a. The taxpayer computes gross income.
b. The taxpayer converts gross income to taxable income.
[Gross income -allowable deductions/exemptions =Taxable Income]
c. The taxpayer calculates amount of tax due by applying tax rate to tax base,
referring the appropriate rate schedule.
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d. The taxpayer subtracts taxes paid during the year and any allowable tax credits
to arrive at final tax liability.
Income taxation, enjoys wide spread support because income is considered a good indicator of
an individuals ability to pay. However, income taxes are hard to administer because measuring
income is often difficult. For example some people receive part of their income "In-kind” e.g.
Farmers provide field hand with foods, corporations may give employees access to company
cars and free parking spaces. If government, tax, cash, income but not In-kind compensation,
then people can avoid taxation by taking a higher proportion of their income as In-kind
compensation.
B. corporate Income Tax
All corporations in most of the countries must pay tax on their net income (profit) to the
different levels of government:
The corporate, income tax is one of the most controversial types of taxes. Although the law
treats corporations as if they have an independent ability to pay a tax, many economists note
that only real people such as the shareholders who own corporations can bear a tax burden. In
addition, the corporate income tax leads to double taxation14 of corporate income. Income is
taxed once when it is earned by the corporation and second time when it is paid out to share
holders (owners) in the form of dividends. Thus, corporate income faces the higher tax burden
than income earned by individuals or by other types of businesses. Some economists have
proposed abolishing the corporate income tax and instead taxing the owners of the
corporations i.e. shareholders
C. Payroll Taxes:
Whereas an income, tax is levied on all sources of income, a payroll tax applies only to wages
and salaries. Employers automatically withhold payroll taxes form employees' wages" and
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forward them to the government. Payroll taxes are the main, sources of funding for various
social projects and programs.
D. Consumption Taxes:
A consumption tax is a tax levied on sales of goods or services. The most important kinds of
consumption taxes are general sales taxes, excise taxes, value taxes and tariffs. Details of each
type are as follows:
1. General sales Taxes: -
A general sales tax impose$ the same tax rate on a wide variety of goods and, in some cases
services. General sales tax can by collected by' different levels of government as specified in the
statute of the country.
Although sellers are legally responsible for paying sales taxes, and sellers collect sales taxes
form consumers, the burden of any given sales tax is often divided between sellers and
consumers. Most government exempt certain necesst1es form sales tax such as basic groceries
and life saving drugs. Both individuals and businesses pay sales tax.
2. Excise Tax:
Different governments levy excise taxes, which are sales taxes on specific goods and services.
Excise taxes are also called selective sales taxes. Goods subject to excise taxes are mostly luxury
items e.g. alcoholic drinks, tobacco etc. Excise Taxes are applied either on a per unit basis, such
as per package of cigarettes or per litter or gallon of gasoline, or a fixed percentage of the sales
price.
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Government sometimes levy excise taxes to pay for specific projects. For example some
national governments impose an excise tax on airline tickets to help pay for airport
improvements.
Excise taxes designed to limit consumption of a commodity such as taxes on cigarettes and
alcoholic beverages, are commonly known as "sin taxes"
Another type of excise tax is the license tax e.g. trade license, driver's license etc.
3. Value Added Tax (VAT):
This is form of consumption tax. ‘In this system, the seller pays the government a percentage of
the value added to goods or services at each stage of production. The value added at each stage
of production is the difference between the seller's costs of materials the selling price. In
essence, a VAT is just a general sales tax that is collected at multiple stages.
In the production of apple pie, for example, the farmer grows apples and sells them to a baker,
who turns them into a pie. The baker sells the pie to a restaurant owner, who sells it to a
consumer. At each stage, the VAT is charged. The Farmer, baker and the restaurant owner each
charge their customer a VAT.
4. Tariffs:
Tariff: -also called duties or custom duties~ are taxes levied on imported or exported goods.
Import duties are considered consumption taxes because they are divided on goods to be
consumed. Import duties also protect domestic industries form foreign competition by making
imported goods more expensive than their domestic counter parts.
E. Property Taxes:
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Principle, property tax is a tax on an individual's wealth- the value of all the person's assets both
financial and real. In most of the countries government generally levy property taxes on
buildings such as homes, office buildings, and factories and on land.
The property tax is often unpopular with homeowners. One reason is that, because homes are
not sold very often, governments' must levy the tax on the estimated value of the welling.
Some citizens believe that the government overvalues their homes, leading to unfairly high
property tax burdens.
F. Estate, Inheritance and Gift Taxes:
Estate tax - is a tax on deceased (dead) person's estate before it passes to heirs.
Inheritance tax - taxes on the value of deceased person's estate after it passes to heirs. The
inheritors pay the taxes. Estate and inheritance taxes are some times collectively called death
taxes. Gift taxes - A tax on transfer of property between living people.
G. Other taxes:
A poll tax also called lump sum tax or head tax collects the same amount of money form each
individual regardless of income or circumstances. Poll taxes are not widely used because their
burden falls hardest on the poor.
A pollution tax is a tax levied on a company that producer air, water, or soil pollution over a
certain level established by the government. This tax provides an incentive for companies to
pollute less and thus reduce damage to environment.
12. EFFECTS OF TAXES
Economists have devoted considerable effort to studying the effects of taxes. In particular, the
study showed taxes affect people's behaviors, including their choices in cooking, saving, and
investing.
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The way tax affects people is called the tax incidence. The statutory incidence of a tax refers to
the individuals or groups who must legally pay the tax. The statutory incidence reveals
essentially nothing about a taxes real burden because price may change in response to a tax. In
contrast the economic incidence of tax refers to its actual effects on people's incomes. The
economic incidence of a tax depends on how buyers and sellers of the commodity react when
the tax is imposed. The most sensitive consumers are to changes in price the easier it is for
them to turn to other product when the prince goes up, in which case producers bear more of
the tax burden. On the other hand, if consumers purchase the same amount regardless of price
they bear the whole burden.
Effects of tax can directly be seen on the following:-
1. Labor supply
2. Saving
3. Physical Investment
4. Tax evasion and avoidance
1. Labor supply:- an economy's labor supply is the number of hours that people work, tax
affects labor supply by influencing peoples decisions about whether to work and how
much to work.
2. Saving: - saving is the portion of income that is not spent. Might tax levied on returns to
savings (such as interest and dividends) influence the amount people save? When a tax
is levied on interest on dividends, it reduces the reward for saving.
3. Physical Investment: - refers to the purchase by business of manufactured aids to
production. e.g. machines, factories computers, trucks and office furniture's etc. a tax
on businesses income is a tax on the physical investment's return the tax reduces the
firm's income and thus the benefit from making the investment.
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4. Tax Evasion and Avoidance: - tax evasion is failing to pay legally due taxes and tax
avoidance occurs when people change their behavior to reduce the amount of taxes
they legally owe.
High tax rates affect behavior is by increasing tax evasion. When individuals relocate their
business to a state with lower taxes or take advantage of loopholes in tax laws, they are
practicing tax avoidance. There is nothing illegal about tax avoidance.
Private Goods versus Public Goods
Private Goods (under market system):
As far as private good are concerned following characteristics can be noted: -
Private goods and services are divisible with regard to its pay more use more and vice
verse)
Ownership of private goods directly lies with the person who provides the resources
to own it. (E.g. you buy a pair of trouser and you own it.) Resource provider can claim
proportionate benefit of goods and services concerned.
(E.g. partners in a partnership business can claim proportionate benefits)
Public goods (under government system):
As far as public goods are concerned following characteristics can be noted:
Public goods and services are indivisible with regard to its use. (E.g. a radio or TV
Program cannot be exclusively given to a certain section of the society)
Public goods cannot be claimed by any resource provider. (e.g. Apart of state owned
roads, bridges, buildings etc cannot be claimed by any tax payer for his exclusives use
or he cannot debar the non tax payers from receiving the benefits of public goods)
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Providers of resources for public goods do not necessarily receive the proportionate
benefits of goods and services concerned (E.g. larger tax payers do not necessarily use
larger part of public roads, bridges etc. and vice-versa).
13. HISTORY OF TAXATION IN ETHIOPIA
Though it was very difficult to get reliable documentary evidence as to when exactly taxation
was introduced it is believed that history of Ethiopian taxation comes together with the
establishment of the government taxation was a source of government revenue from early
Aksum Kingdom in Ethiopia around 500 AD.
Earlier day’s people used to contribute from their cattle and agricultural products to the
governors of the state. The kind of traditional tax system continued for several centuries
smoothly until it was replaced by the modern tax system in the mid of 20th century. Evidences
indicate that in the third quarter of 19th century also taxes were paid in kind and in money
payment in kind included various forms such as salt honey butter, grain, livestock (cows, oxen,
etc) horses and mules, etc
Taxes during the period 1855-1868 consist of direct and indirect taxes Direct taxes include land
tax (Gibr), Tithe (Asrat), provincial administrative taxes, tax for appointees and appointment,
tax on livestock, tax for maintenance, tax on honey etc. Artisans and salt producer also taxed
during periods of war peasants were asked to pay even more than two times a year. Indirect
taxes during this period included toll taxes, caravan taxes and Frieda (tax on slaughter cattle).
The first important reforms carried out by Emperor Menilek II toward the end of the nineteenth
century resulted in the establishment of a fixed tithe rather than the undefined and essentially
arbitrary system of agricultural taxes described above. The second major reform which dates
backs to the early twentieth century and resulted largely from the increasing prevalence of
money and the growth of trade was the steady minaturization of agricultural and other
taxation. Following this, more recent reforms were the fruit of Ethiopia’s emergence as a
modern state they involved all the mechanisms of modern tax collection tax schedules paper
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work and the development of trained and regularly paid civil service as well as the abolition of
the vexatious system of internal customs post.
The history of taxation in Ethiopia can be conveniently arranged in to the following periods:
1. Taxes before Haile Sellassie Regime (Until 1941)
2. Taxes during the Haile Sellassie Regime (1942-1974)
3. Taxes during the Derg Regime (1975-1991)
4. Taxes during the Transitional Government of Ethiopia (1991-1995)
5. Taxes during the Federal Democratic Republic of Ethiopia 1995 to Date
1. Taxes before Haile Sellassie Regime (Until 1941)
Ethiopia’s tax system dates back to ancient times in Aksumite Kingdom in the kingdom of
Aksumite there was a practice of traditional taxation. The traditional taxation had provided for
taxes on crops livestock and livestock products such as wool butter and milk the tax on wool
was particularly levied on mountain areas of the country hunting taxes were imposed especially
on elephant hunters in the form of ivory taxes.
Handicraftsmen were subjected to a sort of production taxes another type of taxation in
traditional taxation system was the compulsory hospitality in which the peasantry was legally
obliged to feed house officials and other travelers through the countryside. Thus one can infer
from the above points that taxation in traditional Ethiopia had been excessively burdensome
and arbitrary.
During medieval period there had been different obligations that were considered to be taxes
in Ethiopia as indicated in different written documents. This was evident during 15th century AD
at the time of Emperor Zeriycobe. It was during Zeriycob time that the first tax system
introduced. The tax system was set for those people engaged in livestock production.
Emperor Tewodros was also able to levy taxes in the parts of the country he controlled and his
officials not less remarkably kept detailed tax records Emperor Tewodros friend the British
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consul Walter plowden wrote: The taxes are numerous but varied according to the traditional
customs of each village “ The people pay a certain portion in kind to the ras or other great chief
and some times a regular tax in money Besides this they must furnish oxen to plough the king’s
land their immediate governor then takes his share of every kind of grain (say a fifth) and feeds
a certain number to demand oxen sheep goats mules butter honey and every other requisite
for subsistence.
The first important reform carried out by Emperor Menilek II towards the end of the 19th
century resulted in the establishment of a fixed tithe rather than the undefined and essentially
arbitrary system of agriculture taxes
2. Taxes during the Haile Sellassie Rigime (1942-1974)
The statutory bases for all the tax proclamations during this period were
a) The 1955 revised constitution of Ethiopia, and
b) The power being given to the Minister of Finance
Of the articles of constitution articles 34 and 38 were the most frequently cited ones about tax
proclamations. According to article 34 of the constitution on the basis of certain
provisions……The emperor has the right to initiate legislation and to originate other resolution
and to proclaim all laws after the same shall have been by the parliament on the other hand
article 88 of the revised constitution states that all laws duly approved by both chamber of
parliament shall be forwarded to the emperor through the prime minister by the presidents of
the chambers of deputies and of the senate. In the event that such law shall receive the
approval and signature of the emperor, it shall be published by the minister in the negarit
gazetta with recital of the affixing of the signature and the great seal of the emperor . All
imperial decrees and all ministerial decrees and orders shall be published in negarit gazetta.
The minister of Finance had various duties and responsibilities of which the following were
important in matters related to taxes:-
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To ensure that tax laws were properly enforced and that all revenues due from taxes,
custom and excise duties, fees and monopoly dues and other sources were properly
assessed collected and accounted for; and
Ensure that the fiscal system of the government was appropriate to and consistent
with the rapid advancement of the nation and was regularly reviewed to make sure
that it met the needs of economic and social development among others.
The traditional taxation system continued during the relatively modern administration of
Emperor Haile Sellassie I. The taxes that were in that period were in come tax (personal,
business rental and agricultural) land use tax based on fertility education tax (levied on land
used for promoting of education) health tax (levied on land used for health activities) road tax
(collected on the nature and load capacity of vehicles) transaction (on import and export, on
goods manufactured locally and on construction) turnover tax (imposed on every sale at all
stages of production and distribution irrespective of their origin) cattle tax, salt tax, excise tax,
tobacco regime tax, alcohol excise tax, custom import duty customs export duty stamp duty
(sales of stamp) and the tithe.
3. Taxes during the Derg Rigime (1975-1991)
During the Derg regime the taxes were similar to those imposed during the Haile Sellassie
regime except that the proclamations related to different components of taxes were the
amendments of the previous proclamations of regulations or decrees. However during the Derg
regime as a whole there was an increase in the coverage of tax bases and tax rates owing to the
need to raise more revenue to support war efforts and to finance the ever-growing public
sector and needs of the society for public goods and services.
During the Derg regime land tax rental income tax and the tithe were revoked. The health and
education taxes were also cancelled and the remaining types of taxes were extensively
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amended and restructured by the Derg and used until the Transitional Government of Ethiopia
amended a new taxation structured.
The taxes that were in effect at that regime were income tax (personal business, rental and
agricultural) urban land rent tax; urban house rent tax, rural land use fee, excise tax, transaction
tax, sales tax, customs duty
4. Taxes during the Transitional Government of Ethiopia (1991-1995)
With the establishment of regional governments pursuant to proclamation No7/1992 major
change took place in the tax policy of the country. Tax brackets and tax rates were modified and
new tax bases such as tax on mining activities and on capital gains were introduced in this
period. The major modifications and introductions were:
a. Employment income tax
What is income tax?
Income tax or tax on income refers to a tax levied, charged and collected by a government on
the amount of taxable income of a taxable person.
It is a charge by a government on taxable income of taxable person and is calculated by
applying rates of tax prescribed under the tax law .Income tax liability arises on taxable income
of ataxable person.
Income tax mybe charged and collected from a taxable person’s taxable income in advance, at
source when it accrues.
What is taxable income?
Taxable income or taxable earning is the amout of income on which income tax liability is
computed and payable to a government.
Not all income tax is taxable. The determination of the amount of taxable income depends on
the type of income subject to income tax as defined in the income tax laws of a country.
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Article 2(11) of the income tax proclamation No. 286/2002 defines taxabale income as, ”the
amount of income subject to tax after deduction of all expenses and other deductable items
allowed under current income tax laws of Ethiopia (the proclamation and related regulation
and directives ).
What is taxable person (tax payer)?
The concept of a person is much wider than concept of a taxable person. In the eyes of law, a
person is any natural person (individual) or any artificial (judicial or legal) person. On the other
hand, a taxable person is a person (individual or artificial/ judicial) who is liable or eligible to
pay income tax in accordance with the income tax law of a country or a state/region.
The transitional government of Ethiopia replaced the personal income tax law amendments
made in 1976 and 1978 by the income tax Proc. No 30 of 1992 and further by the income tax
amendment proclamation No.107 of 1994. The main features of these laws were monthly
income of up to birr 120 is exempted from paying personal income tax, and the rates were
revised downwards from 10% to 85% range to 10 to 40% range. This law was further amended
by proc. No.286 of 2002.
Methods of employement Income tax computation
The most widely used employement income tax calculation methods are progression &
Deduction.
a. Progression
Example, Assume Ato Abdii Boru earned an amount of birr 5,275 subject to income tax; his
employement income tax is calculated as follows:
Earning X tax rate (%) = Income tax
150 0 00.00
500 10 50
750 15 112.50
950 20 190.00
1,200 25 300.00
1,450 30 435.00
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275 35 96.25
Total 5,275 1,183.75
b. Deduction method
Example,Assume Ato Abdi Boru earn an amount of birr 5,275 subject to income tax , his
employement income tax is calculated using deduction method as follows:
Income tax =(Gross taxable income X tax rate )- Deductions
Income tax = 5,275x35%-662.50
= 1846.25-662.50
= Br 1,183.75
b. Business income tax
The 1978 decree of business and profit tax was amended by special decree No18 of 1990 and
was replaced by the proc. No 107 of 1994 according of this proclamation, the tax rates were
lowered to 10% to 40% range and the tax rate of incorporated bodies reduced to 45%. This law
was further amended by Proc. No.286 of 2002.
Example, Biftu enterprise, unincorporated business has reported earning before Tax of birr
30,000 at the year ended sene 30, 1998.
Required:
1. Determine the amount of business income tax using progression & deduction method.
b. Progression
Business income Tax rate Business income tax
1,800.00 exempted 0.00
6,000.00 10% 600.00
9,000.00 15% 1,350.00
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11,400.00 20% 2,280.00
1,800.00 25% 450.00
Total: 30,000.000 4,680.00
c. Deduction method
Business income tax =(Taxable income) x Tax rate - Deduction
= (30,000) x25% -2,820
= 7,500- 2,820 = 4,680
d. Mining income tax (newly introduced)
Mining income tax was first introduced by proc. No 53 of 1993 According to the law, the tax
was 45% for large scale mining and 35% for small scale mining. This law was amended by proc.
No 23 of 1996.
5. Capital Gain tax (newly introduced)
This type of tax was introduced by Proc. No 53 of 1993 and it impose capital gains tax on share,
bonds and urban houses. The rates of this tax are 15% of the gains realized on securities and
30% of the gains realized on urban houses.
Example, Ato Jiregna Garoma bougth a house located at Bole road, Finfine for birr 2.5 million.
He used the house for business & sold it for 3 million.
Required: determine the capital gain tax that Ato Jiregna would pay to ORA?
The rate levied on gains realized from the increase in the value of capital asset is 15%.
Therefore, capital gain tax = 15 % (Selling price – purchase price)
=15%( 3,000,000 -2,500,000)
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=15%(500,000)
=75,000
6. Rental income tax reintroduced)
What is rental income tax?
Rental income tax or schedule B income tax is an income tax charged, imposed and collected by
government on tabale income derived from rental of building(s).
Income arising from rental of building is chargeable to rental income tax. Rental income tax is
payable on annual basis at the end each year.
At the end of each tax year or accounting period, a rental income tax payer submits an income
tax return (tax declaration form) to tax authority which shall contain full and true information
about the income earned by the tax payer from his rental activity.
This tax when initially introduced by decree No. 19 of 1956 covered income from the rent of
land and building used for non- agricultural purpose, but by proc. No.173 of 1961, it was
extended to apply to all kinds of land and buildings. The law was revoked by Derg but is
reintroduced in the transitional period. It was imposed on income derived from renting houses
building material and goods. The tax law exempted the first BR. 1,200 of annual income and
imposes tax rate ranging from 10% to 45% on each additional income of annual taxable income.
This law was further amended by proc. No. 286 of 2002.
Example
Lense rents her well furnished house for Malawi Embaassy & she keeps proper books & the
following was reported for the tax authority as of sene 301, 1999 E.C the first year of operation.
Annual rent income ……………………………………………..birr 24,000
Annual depreciation- building (15%)…………………………. (21,000)
Annual Depreciation –furniture (12%)……………………….. (2,400)
Income subject to tax …………………… ……………………… 600
Required: Determine rental income tax.
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First, we have to determine the value of the building by dividing the depreciation expense by
15%, which is 140,000. Then, we can get the correct amount of depreciation for building by
multiplying with 5% (the allowable depreciation for building), which is 7,000. We can calculate
depreciation for furniture same way as we did for building. The correct amount of depreciation
for furniture is 4,000.
Thus, the correct taxable rental income is calculated as:
Annual rent income ………………………………………………….birr 24,000
Annual depreciation –building (5%)………………………………… (7000)
Annual depreciation –furniture (20%) ……………………………. (4,000)
Taxable rental income ………………………………………………… 13,000
Rental income tax = (taxable rental income ) x tax rate – deduction
=13,000 x 15% - 570= birr 1,380
7. Sales and Excise tax
Sales and excise tax proclamation No. 68 of 1993 set a legal basis for the imposition of sales
and excise taxes on (1) goods produced locally and (2) services rendered locally.
a. Excise Tax
An excise tax on imported alcohol was introduced in 1943 and motor fuel tax was
imposed five years later. Series amendments were made to improve this tax system in
different periods. The series old laws were amended by proc. No. 122 of 1993 and
further by proc. No 307 of 2002.
Example, East Africa Bottling, Soft drink factory, produced 100,000 bootles of coke at a
total cost of birr 38,000. Such cost includes only those costs of production, which
specified in Ethiopian tax Authority.
Required: Compute the amount of excise tax? Excise tax imposed on soft drink is 40%. Thus,
the excise tax is 40% of 38,000, which is birr 15,200
b. Sales Tax
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The rate of sales tax was 5% for selected list of agricultural and essential goods such as live
animals and products, vegetable and fruits pharmaceutical books and printed materials hides
and skin and cotton when either produced locally or imported while it was 12% for other
currently sales tax was replaced by value Added tax.
8. Import Duties
Among the measures taken by the military government (Derg) in 1976 was the customs duties
reform Accordingly the tax rates on luxury goods such as on jewelers ,ivory bone ornament and
worked vegetable or minerals carving materials were raised from 100% to 200% by the 1979
amendment. The rate on vehicles especially on vehicles with the maximum horse power was
raised to a maximum of 230% in 1990 Regulation No. 42 of 1976 and its subsequent
amendments were replaced by customs tariff regulation No. 122 of 1993. The main
adjustments undertaken were.
Reduction of duty rates which previously ranged from 5%-230% to 5%-80%;
Conversion of most of specific duties to Ad- Val Orem and
Imposition of duty rates ranging from 5%-15% on most of the commodities which were
freely imported previously.
9. Export duties
Previously the main sources of export duties were exports of coffee hides and skins live animals
(mainly cattle) ivory, civet, chat, beeswax, butter and leopard skin proc. No.38 of 1993 canceled
taxes and duties levied on export goods except on coffee with the objectives of encouraging the
export sector and increasing participation in world trade.
5. Taxes during the Federal Democratic Republic of Ethiopia /FDRE (1995 to date)
The new constitution of Ethiopia adopted in November 1994 give powers to the Federal an
Regional Governments to levy and collect taxes from the sources allocated to them (of course
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they also had the power to collect taxes during the transitional period) The following are the
most important changes that are incorporated in the tax laws during the FDRE period.
Reduction in the rate of employment income tax from 40% to 35%.
Reduction in the rate of business income tax from 40% to 35% and 30%.
Equalization of tax rate at 35% for both small scale and large scale mining activities.
Cancellation of export duty on coffee export.
Reduction in the rate of customs duty from 80% to 35%.
Assignment of collection of revenue from agricultural income tax to regional
government.
Introduction of Taxpayer Identification Number /TIN.
Introduction of tax withholding system (at 3% and 2% for imports and for certain types
of local transaction payments)
Replacement of sales tax with value Added Tax (introduced for the first time)
The statutory basis for all the tax laws during the current period in Ethiopia are (1) the 1994
Constitution of Ethiopia and (2) the power given to the Ministry of Revenue /MOR and the
Ministry of Finance and Economic Development /MOFED. Moreover, taxes are currently
classified into two direct and indirect taxes.
a) Direct taxes
The direct taxes include:-
Employment Income Tax
Business Income Tax
Rental Income Tax and
Taxes on other Incomes which include:
o Tax on income from rental of property
o Tax on divined income
o Tax on income from games of chance
o Tax on interest income on deposits
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o Tax on income on royalty
o Tax on gain on transfer of certain investment property/capital gain
o Tax on income from rendering of technical service
o Agricultural income tax* and
o Land use tax*
*Presently imposed by Oromiya State.
b) Indirect taxes
The indirect taxes are also classified as follows:
Value Added Tax
Turnover Tax
Excise Tax
Customs Duty and
Sur-Tax
Note:- Stamp duty is neither direct tax nor indirect tax in Ethiopia.
Some practical examples of calculation of taxation
Depreciation for income tax
Depreciation base = Beginning book value + Additions-Cash proceeds from disposal
Example
The following information is obtained from Densa private limited company.
The book Value of a pool of computer in the opening balance sheet of the tax period as
of Hamile 1, 1997 was 150,000
During the year 1998:
Densa bougth data storage equipment for birr 75,000, software products for birr 50,000.
The existing computer was upgaraded & renewed for birr 12,000
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Densa has also received birr 15,000 as a compensation from haron computer, supplier,
since some of the storage equipment is non functional.
Densa sold two old computers & received birr 8,500.
Required: determine
2. Depreciation expense for the year ended sene30, 1998.
Beginning book value: Br 150,000
Add; additions during the period;
Storage equipment; 75,000
Software products: 50,000
Upgrading cost: 12,000 137,000
Subtotal 287,000
Less: compensation: 15,000
Cash proceeds from selling 8,500 23,500
Depreciation base for taxation 263,500
Computers & its accessories depreciated according to apooling system at 25% tax rate.
there for,depreciation expense for the year 1998 would be 25% x 263,500=birr 65,875
Foreign Tax Credit
Example, Dr. Tolessaa Gudina, resident in black lion hospital who specialized in bio chemistry,
teaches medical students for 12 lecture hours in Kenya & derives the following income in the
monthof tikmet 1998.
His monthly basic salary in black lion hospital is birr 3,500.
Country Gross income tax paid in abroad
Kenya 15,000 shilling 3,000 shilling
1birr = 8 Kenya shilling
How much tax is expected from him on income brouth from abroad?
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Country Gross income tax paid in abroad
Kenya 15,000 shilling 3,000 shilling
=1,875birr =375
Proclamation 286, article 70 stated that a taxpayer who derives income from different sources
subject to the same schedule shall be assessed on the aggregate of such income. Hence, total
gross income for the month is calculated his basic salary birr3, 500 plus gross income obtained
from Kenya birr 1,875. The total gross income is birr 5,375.
Toala income tax =(gross taxable income ) x tax rate – deductions
= (5,375 x35%)-662.50
=1,218.75
Income tax on his basic salary = (basic salary) x tax rate – deductions
= (3,500 x25%)-235
= 640
Income tax payable to ethiopa tax Authority on such foreign source income is calculated as
follows:
Total income tax: birr 1,218.75
Less: tax paid on his basic salary 640.00
Income tax payable from foreign income: 578.75
Less: tax paid in abroad: 375.00
Tax from foreign income =203.75
Tax on income from games
Ato Abdi Olika has won birr 300,000 in enkutatash lottery, which drawn on sebtember 10th
2007.
Required: How much tax on such chances the Ethiopia National Lottery administration (ENLA)
withholds?
ENLAWitholds =15% x300, 000= 45,000
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Tax on Dividend
Example , Alpha University college’s board of directors declared dividend on megabit 15, 1998
an amount of birr 2 million to be distributed for outstanding shares . The total number of
outstanding shares at dividend record date was 10,000 shares. Ato Rebira Hunde owned 500
shares on the same date.
Required: determine,
1 . How much dividend is paid to Ato Rebira?
2. How much after tax cash proceeds he will recive from such dividend?
Answer
1. 2,000,000 ÷ 10,000=200 birr per share
100,000 (birr 200 x500 shares)
2. After tax proceeds dividend= total amount of dividend -tax on dividend
= 100,000 x 10% (100,000)
= 90,000
Tax on interest income of deposits
Example, Ato kemal Ahimed has deposited money in Awash Bank on which he is eligible to get
interest income of birr 2,400 in the current year.
Required: how much interest income tax does the bank from his account withhold?
Interest income tax withheld by the bank is 5% of interest income, which is birr 120 (5% x
2,400)
Value Added Tax (VAT)
VAT adoption in Ethiopia
In accordance with the study under taken in 2004, public spending for poverty reduction has
significantly increased as a percentage of GDP, rising from 8% in 1999/2000 to nearly 18% in
2002/03.
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In addition to resources expected from external financing sources for fighiting poverty, the
strategy calls for increasing tax revenue as a share of GDP (MOFED, 2002).
In order to realize poverty reduction objective and attain other vital social and economic
objectives, the Ethiopian government acknowledged that successfull implamentation of the
over all tax reform program is crucial .As result, VAT was implemented in the tax system of
Ethiopia as one of components of tax reform program.
The FDRE government has adopted VAT into its tax system 2003G.C(1995E.C) rescinding the
sales and excise tax proclamation No.68/1993 .It has been introduced on January 1 ,2003
replacing the former sales tax system. The VAT proclamation No.285/2002 (VAT law) has been
ratified by house of peoples’ representatives six months before VAT implementation (July,
2002).
VAT is introduced in Ethiopia by proclamation No.285/2002(or No.285/1994) replacing the
former sales tax with the following objectives.
To collect tax on added value whenever asales transaction is conducted since the
former sales tas system (already replaced) did not allow collection of the tax on the
added value created whenever a sales transaction is conducted;
To minimize the damage that may be caused bay attempts to avoid and evade the tax
and to ascertain the profit obtained by the taxpayers;
To enchance saving and investment as it is a consumption tax and does not tax capital;
and
To enhance economic growth and to improve the ratio relationship between gross
domestic product and gross revenue.
The former sales tax system had to be replaced by value added tax system due to some
deficiencies inherent in the former system such as:
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Sales tax was a single stage collection system, at he stage of either production or
importation and sale of goods and services. This led to a greater loss of revenue as the
base was much narrower tha VAT.
Sales tax is a tax on tax, that is, the sales tax imposed by the previous seller becomes
part of the cost and is subject to tax if there is a next sales transaction however, VAT
system avoids this cascading of tax.
Types of VAT Registration
As VAT is an direct tax, it is eventually collected from end users and payable to government
through registered legal taxpayers. Accordingly, the VAT legislation of Ethiopa provides three
types of registration for its VAT administration purpose depending upon some criteria to be
met and the nature of business activities manadatory, voluntary and trade sector requirement
registrations.
Mandatory (obligatory) VAT registration
Historical (past ) and future (estimated) annual gross taxable turnover (sales) are the grounds
for compulsory VAT registration in Ethiopia .According to article 16 of VAT proclamation
No.285/2002 ,aperson who carries on taxable activity is liable to register for VAT if one of the
following two condition exists .
i. At the end of any preceding 12 calendar month if the person’s gross annual taxable
sales revenue /taxable transactions exceeded the statutory limit of Br.500,000; or
ii. At the beginning of any 12 calendar months if there are reasonable grounds to
expect that the total value of the person’s taxable activity (annual gross
turnover) will exceed the statutory limit of Br. 500,000
Voluntary VAT registration
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Even if the annual gross turn over of aperson is below the statutory thresh hold, there is a room
for the person to register for VAT voluntarly. in accordance with aaarticle 17of VAT
proclamation No.285/2002, a person who carries o taxable activity but is not liable to register
for VAT (whose annual turn over does not exceed Br.500, 000) may voluntarily apply to the tax
authority for such registration if, in any twelve months period, the person regularly supplies or
renders at least seventy –five percent (75%) of his taxable goods and /or services to VAT
registered persons (taxable persons).
Trade sector requirement VAT registration
Some persons who conduct taxable activities may fall into the compulsory registration thresh
hold due to the nature of their taxable activities so that they are liable to register for VAT.
However, such persons may not apply to register for VAT.
Under such circumstance, the tax authority may identify and register for VAT purpose those
persons on its own initiative. Accordingly, those persons who fulfill the following three
conditions are liable to be registered for VAT, regardless of their annual gross taxable turnover.
a. Trade sectors which conduct highly priced taxable activities
b. Trade sectors which conduct highly demanded taxable activities and
c. Trade sectors which require high initial capital and which have high production volume
(turn over).
By taking into account the aforementioned three conditions as grouns, the following
trade sectors are obliged by law to be registered for VAT even if their gross taxable
annual turnover may not exceed the statutory limit of Br.500, 000:
Gold and ornamental materials traders
Electronic materials traders (particularly those who trade refrigerator, video,
deck, mobile, tape player, CDplayer, and televisions
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Importers
Plastic and plastic products manufacturers
Shoe factories
Contractors above grde (1-9)
Computers and their accessories
Leather and leather products manufacturers or traders
Example, Assume there is 15% value Added Tax in shoe making & distribution process that goes
through the following stages.
A tannery sold a leather product for birr 50 to a shoe manufacturer & the shoe manufacturer
sold it at birr 60 for a whole seller & the whole seller for a retailer at a birr 70 & the retailer sold
it for the ultimate consumer at a birr 100. Thus, the computation of value added tax is
illustrated as follows.
Tannery:
VAT= 15% x 50 = 7.50
Shoe maker
VAT = 15% x 60 – 7.50 = 1.50
Whole Seller
VAT = 15% x 70 = 10.50 – 1.50 – 7.50 = 1.50
Retailer
VAT = 15% x 100= 15 -1.50 – 1.50 -7.50 =4.50
Consumer
Total Value Added Tax paid is 15.00 (i.e 7.50 + 1.50 +1.50 +4.50)
Or one can compute simply by multiplying final selling price with the given value Added tax
rate, which is 15% x 100 =15.00
VAT payable = output tax – input tax
Turnover TaX
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Turnover tax = selling price x rare
Example, tannery sold leather for birr 50 to shoe manufacturer & shoe manufacturer sold it at
birr 60 for whole seller & whole seller sold it for retailer at birr 70 & retailer sold it for consumer
at birr 100.
The computation of turnover tax is illustrated as follows:
Tannery:
TOT = 2% x 0= 1.00
Shoemaker;
TOT =2% x 60=1.20
Wholesaler:
TOT= 2% x 70= 1.40
Retailer:
TOT= 2% x 100= 2.00
Consumer
Total turnovertax paid= 5.60
This shows that a product is taxed for more than one time
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Contents I. Ergama (Mission) Fi MUl’ata (Vision) ATGO ..................................................................... 2
Ergama (Mission) ...................................................................................................................... 2 Mul’ata (Vision) ........................................................................................................................ 2
Dudhaalee (Values) ................................................................................................................... 2 II. Xiinxala Aangoo fi Hojii Abbaa Taayitaa Galiiwwanii Oromiyaa ..................................... 3 1. Hiika Taaksii ............................................................................................................................... 5 2. Bu’uura Amaloota taaksii (basic charaterstics of taxation) ........................................................ 5 3. Kaayyoowwaan Gibiraa fi Taaksii (objectives of taxation) ....................................................... 7
4. Labsii Gibira Galii lakk. 74/1995. ............................................................................................ 10 5. Akaakuuwwan Gibiraa .............................................................................................................. 13
5.1 Galii Qaxaramuun argamu (Galii Gabatee "A") ................................................................. 14 5.2 Galii Kiraa manaa irraa argamu (Galii Gabaate "B") ................................................ 18 5.3 Gibira hojii bu'aa daldalaa (Galii Gabatee "C") .......................................................... 22
6.3.1 Toora ittiin Gibira Bu’aa daldalaa Xiinxalan ............................................................................... 24
(Step to calculate profit tax) ............................................................................................................... 24
5.4 Galii Gabatee "D"'Galiiwwan biroo ............................................................................... 43 6. Labsii Taaksii Eksaayizii Lakk.76/1995 ................................................................................... 55 7. Labsii Taaksii Tarnovarii Lakk.75/1995................................................................................... 60
8. Taaksii Dablata qabeenyaa ....................................................................................................... 66 9. Labsii Gibira Albuudaa Lakk. 92/1997 .................................................................................... 77
10. Labsii Qaraxa Tembeera Lakk.77/1996 akka fooyya'etti .................................................. 89
11. Tumaalee Adda Addaa ............................................................................................................ 93
12.Witholding (gibira hir’isanii hanbisuu) ................................................................................... 95 13. Deeggarsa Waajjiroota Biroo ................................................................................................ 112
14. Lakkoofsa eenyummeessaa kaffalaa gibiraa ........................................................................ 112 15.Nagahee.................................................................................................................................. 117 16.Hayyama Hojii Daldalaa ........................................................................................................ 126
17.Dirqama galmee qabachuu ..................................................................................................... 127 18. Komii ................................................................................................................................. 128
19. maashinii gurgurtaa galmeessu (cash register machine ) ...................................................... 145
የኦሮሚያ ገቢዎች ቢሮ ራዕይ ፤ ተልዕኮና ዓላማ ....................................................................... 151
1. የግብር /ታክስ ምንነትና ጠቀሜታው ........................................................................ 152
2. ታክስ ባህሪያት ................................................................................................................ 153
3. የታክስ ዓላማዎች ............................................................................................................ 155
4. ግብር /ታክስ /ከፋዮች እነማን ናቸው? በስንት ይከፈላሉ? ................................ 156
5. የግብር /ታክስ / አይነቶች ና ›ðéçT†¨< ............................................................ 158
6.1. የቀጥተኛ ታክስ/ ግብር ዓይነቶች ................................................................................. 158 6.1.2 ከቤት ኪራይ የሚገኝ ገቢ ግብር ........................................................................................ 161
6.1.3. የንግድ ስራ ገቢ ግብር ........................................................................................................ 165
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6.1.4 የሠንጠራዥ ‹‹መ›› ገቢ /ሌሎች ገቢዎች /የሚከተሉት ጨምሮ ...................................... 171
6.2 ቀጥተኛ ያልሆኑ የግብር /ታክስ ዓይነቶች .................................................................. 173
6.2.1 የተጨማሪ እሴት ታክስ/ተ.እ.ታ/ .......................................................................................... 173
6.2.3. የኤክሳይዝ ታክስ ................................................................................................................. 216
6.2.5. ዊዝሆልዲንግ / withholding / ቅድመ ታክስ ክፍያ/ .................................................. 220
7 የክሊራንስ ምንነትና ጠቀሜታው ........................................................................................ 226
8. ስለ ደረሰኝ ምንነት እና ጥቅም ..................................................................................... 228
9. ቁልፍ የታክስ ተርሞች /ሃሳቦች/ ................................................................................. 236
10. የታክስ መርሆዎች .......................................................................................................... 237
11. ቅሬታ................................................................................................................................. 238
12. የሽያጭ መመዝገቢያ መሳሪያ (CASH REGISTER) ................................................. 240
1. THE evolution of taxation ................................................................................................... 246
2. MEANING of tax ................................................................................................................ 246
3. Key Elements of Taxation ................................................................................................... 247
4. Key Terms ........................................................................................................................... 247
5. BASIC Characteristics of Taxation ..................................................................................... 248 6. PRINCIPLES of taxation..................................................................................................... 251
7. PRINCIPLE of fairness or equity: ....................................................................................... 251 8. OBJECTIVES of taxation: .................................................................................................. 253
9. The Tax Rates ...................................................................................................................... 256
10. CLASSIFICATION of Taxes .......................................................................................... 258
11. TYPES of Taxes .............................................................................................................. 259 12. EFFECTS OF TAXES ..................................................................................................... 263
13. History of Taxation in Ethiopia ....................................................................................... 266
Galata (Acknowledgment)
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Kitaaba kana qopheessuuf gargaarsa qarshii (sponser) nuu gochuun maxxansa kitaaba kanaaf
gumaacha guddaa kan nuu godhan Biiroo Sivilii Sarvisii fi Bulchiinsa Gaarii Oromiyaa jalatti
sagantaa PSCAP baay’ee ni galateffanna.
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KITAABA HUBANNOO SEERA GIBIRAA FI
TAAKSII CIMSU
TAX LAW BOOKLET
Qophessitootni/prepared by:
1. Obbo Lammeessaa Ayyalaa Waaqjiraa
2. Obbo Lammaa Dabalaa Alamuu
3. Obbo Taammiruu Ijaaraa Fayyee
4. Obbo Malkaamuu Dabaloo Guddataa
Editor and cover designer: Obbo Ammayyuu Darajjee Nagarii
Fulbaana 2005
2nd
revised Edition
(2005 E.C/2012
G.C)
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References
1. Ethiopia Tax Accounting - prepared by Misrak Tesfaye
2. Revenue Collection Manual, 2005 FIRA
3. Basic VAT guide for tax payer
4. ABC of taxes in Ethiopia (1942-1996), Ministry of Finance and Economic Development,
Addis Ababa
5. History of Taxation, Encyclopedia Britannica article, 2007
6. Laws and Regulation of Federal Democratic Republic of Ethiopia and Oromia Regional
State
Labsii galii gibira lakk 74/1995
Labsii taaksii eksaayizii lakk.75/1995
Labsii taaksii tarn ovarii lak.75/1995
Labsii gibira albudaa lak.92/1997
Labsii taaksii dabalataa qabeenyaa lakk.285/1994
Labsii qaraxaa Temberaa lak.77/1996
Labsii galii BMNO lak.74/1995
Qajeelfama itti fayyadamaa fi to’aannoo nagahee lak/28/2001
Labsii galii Gibira BMNO lak.134/2000
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PaY YOU Tax
Taxation
Direct tax
Emloyment
Income Tax
Business
Income
Tax Rental
income tax
Other taxes
Indirect tax
TOT
VAT
Excise TAx
Stamp duty
Custom
duty
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