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SECTION 3Collection Enforcement

8. Obligations of the Tax Payer

In addition to the obligations specified in the otherprovisions of this Proclamation, every tax payershall :(a) maintain books of accounts and supporting.

documents in accordance with proper accoun-ting principles and in a manner acceptable to theTax Authority;

(b) submit every 30 days to the Tax Authority, in aform which shall be supplied by said Authority,a declaration containing such information asmay be necessary for proper collection of thetax.

(c) comply fully with requirements of the inspec-tion of his premises by the delegate of the TaxAuthority in accordance with Sub -Article 3 ofArticle 9 of this Proclamation.

(d) comply fully with the requirements of theinspection of his premises by the delegate of theTax Authority;

(e) immediately communicate to the T~x Authoritythe type and address as well as the commen-cement and termination date of his business;

(f) pay in full the tax due within 30 days from thedate of termination where such business isteIDlinated.

9. Power of the Tax Authority

In addition to the powers specified in the other provisionsof this Proclamation the Tax Authority shall have thefollowing powers and duties:1) The implementation and enforcement of this

Proclamationshall be the duty of the Tax Authority;2) Requiring the person or any employee who has

access to or custody of any information. records orbooks of account to produce the same and to attendduring normal office hours at any reasonablyconvenient tax office and answer any questionsrelating thereto;

3) Enter business premises or stores of the tax payer orto any place suspected to be storage of the products,inspect, collect information and take appropriatemeasures:(a) during the regular working hours of the tax

payer where it suspects that production or saleof goods is carried on or there is informationthat may be necessary for the prOper assessmentof the tax, and to ensure the observance of thisProclamation and Regulations issued for theimplementation of this Proclamation;

(b) at any time where it suspects that an offenseresulting from the violation of the provisions ofthis Proclamation or regulations issued for theimplementation of the Proclamation has beencommitted.

4) Notify the tax payer the additional tax to be paid inaccordance with this Proclamation;

5) as regards goods imported:(a) sell such goods where the tax in respect of them

is not paid within six months from the day ofdeposit within the premises of governmentwarehouse, or in the case of perishable goods,decide on their sale at any time it thinks fit;

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Fe.deral Negarit Gazeta - No. 20 31" December, 2002-Page 2017

13. Duties of Recei vers1) In this Article, "receiver" means a person who, with

respect to an asset in Ethiopia of a taxpayer, is:(a) a liquidator of a company;(b) a receiver appointed out of court or by a court;(c) a trustee for an unrehabilitated insolvent;(d) a mortgage in possession;(e) an executor of a deceased estate; or(f) any other person conducting a business on

behalf of a person legally incapacitated.2) A receiver shall, in writing, notify the Authority

within 14 days after being appointed to the positionor taking possession of an asset in Ethiopia,whichever first occurs.

3) The Authority may, in writing, notify a receiver, ofthe amount which appears to the Authority to besufficient to provide for tax which is or will becomepayable by the person whose assets are in thepossession of the receiver.

4) A recei ver:(a) shall set aside, out of the proceeds of sale of an

asset, the amount specified by the Authorityunder Sub-Article (3), or such lesser amount asis subsequently agreed on by the Authority;

(b) is liable to the extent of the amount set aside forthe tax of the person who owned the asset; and

(c) may pay any debt that has priority over the taxreferred to in this Article notwithstanding anyprovision of this Article.

5) A receiver is personally liable to the extent of anyamount required to be set aside under Sub-Article (4)for the tax referred to in Sub-Article (3) if, and to theextent that, the receiver fails to comply with therequirements of this Article.

14. Notification of ChangesEvery taxpayer shall notify the Authority, in writing, of;1) any change in the name, address, place of business,

constitution, or nature of the principal taxableactivity or the activities of the person; and

2) any change of address from which, or name in which,a taxable activity is carried on by the taxpayer,

within 5 days of the change occurring.

Section 4Appeal procedure

15. Review CommitteeMembers of the Review Committee shall be appointed bythe Minister of Revenue or the competent authority of theregional government, as appropriate, upon the recom-mendation of the head of the Authroity.

16. Powers and Duties of the Review Committee1) The Review Committee shall be accountable to the

head of the Authority and shall have the followingduties:(a) to examine and decide on all applications

submitted by tax payers for compromise ofpenalty and interest and on the tax assessed;

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(b) to gather any written evidence or information

relevant to the matter submitted;(c) to summon any person who directly or indirectly

has dealt with the assessment, to appear before itfor questioning him about the case under itsinvestigation; and

(d) to review determinations made by the Authority

for accuracy, completeness, and compliancewith this Proclamation.

2) The Committee shall only review applicat!Clnssub-mitted to it within 10 days of receipt of taxassessment notification.

3) The Head of the Tax Authority may approve the

recommendations or remand the case, with hisobservations, to the committee for further review.

17. Waiver of PenaltyThe Review Committee may waive administrative penal-ties in accordeance with the directivies issued by theMinsiter of Revenue or the competent authority of theregional government, as apprporiate.

18. Appeal1) Any person who object to an additional assessment

made by the Authority has the right to appeal, within30 days from the receipt of that assessmentnotification, or from the date of decision of theReview Committee to the Tax Appeal Commissionby depositing in cash with the Authority an amountequal to 50% of the additional tax assessed.

2) If a person appeals in accordance with Sub-Article(1) and the Tax Appeal Commission determines his

tax liability, that person is in default unless he paysthe additional assessment determined by the TaxAppeal commission within thirty (30) days of thedecision of the Commission.

3) If no appeal is made within the period prescribed inSub-Article (1) of this Article, the Additional assess-ment of the tax made by the Authority shall bedeemed to be correct and final and shall be im-mediately payable.

4) Without prejudice to Sub-Article (1) of this Article,the provisions of the Income Tax Proclamation,concerning appeals shall, mutatis mutandis, apply toappeals regarding taxes imposed by thisProclamation.

19. Burden of Proof

The burden of proving that an assessment is excessive orthat a decision of the Authority is wrong is on the personobjecting to the assessment or decision.

Section 5Administrative Penalties

20. Penalties for Late Filing

1) Except as otherwise provided in this Proclamation, aperson who fails to file a timely return is liable for apenalty equal to 5 percent of the amount of taxunderpayment for each month (or portion thereof)during which the failure continues, up to 25 per centof such amount.

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29. Aiding or Abet(ingA person who aids, abets, iJwites, or conspire, v, i1',another person to commit a violation of this Pf(X:!;)!i;;J,)also commits a violation of this Proclamation. n'~.,perspn may be subject to prosecution and is hat..:;, (!'conviction, to a fine and imprisonment, not in cxu~ss ~the amount of fine or period of imprisonment pn ':id.::for the offence aided or abetted.

30. Qffences by EntitiesI)Subject to Sub-Article (3), where g, :.:('r1ir;"~ i

offence, every person who is iJ !k ::;n;' t:, .

that time is treated as also having COJTJmn\!;1;,.:~i',ani',offence and is liable to a fine and irnpnSUi:';.::d I,""this Proclamation.

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