Introduction The century we are living in is the age of information and communication technology. Increased use of these electronic communications improve the efficiency of commercial activities, enhances trade connections and allows new access opportunities for previously remote parties and markets, thus playing a fundamental role in promoting trade and economic development, both domestically and internationally. Commerce is the exchange of goods and services. It can be either conventional or electronic. The conventional commerce is the exchange of goods and services with the physical…

The House of Peoples Representatives has approved the infamous Excise Tax Proclamation (The Proclamation) last Thursday, February 13, 2020. Within hours from the approval of the proclamation, Ministry of Revenues have written a letter to manufacturers of excisable goods stating that the proclamation will be implemented starting from February 14, 2020, which in effect violates both the FDRE Constitution and Negarit Gazeta Establishment Proclamation. The proclamation has not yet been published in the Negarit Gazeta and there are notorious discrepancies between the Amharic and English…