ስለዊዝሆልድንግ ታክስ

 

መግቢያ

በታክስ ሥርዓት ላይ ጥናታቸውን የሰሩ ባለሙያወች  “the tax system must be dynamic with in the dynamic world ” - ተለዋዋጭ በሆነው ዓለም ውስጥ የታክስ ሥርዓቱ ተለዋዋጭ ካልሆነና ዓለም በፈጠረው ቴክኖሎጅ የሚደረገውን የታክስ ስወራ ተግባር መከላከል፣ መቆጣጠር እንድሁም ድርጊቱ ተፈፅሞ ከተገኘ ሊቀጣ የሚችል ሥርዓት ካልዘረጋ የአንድ ሀገር ህልውና አደጋ ላይ ይወድቃል ይላሉ፡፡ እኔም ይህንን ሀሳብ ከሚጋሩ ባለሙያዎች አንዱ ነኝ፡፡ በመሆኑም አንድት ጠንካራ ሉዓላዊት ሀገር ለመገንባት ዘመናዊ ዓለምን ያማከለ ዘመናዊ የታክስ ሥርዓት መዘርጋት ስፈልጋል፡፡ ይህ ተግባር ደግሞ ገቢን በግልፅነትና ተጠያቂነት፣ በፍትሃዊነትና እኩልነት እንድሁም በዘላቂነት መሰብሰብና ማሳደግ የሚችል ሕግ ከማውጣት ይጀምራል፡፡ ሕግ ማውጣት ብቻ ሳይሆን የወጣውን ሕግ ማስፈፀም የሚችል ተቋም እና ሠራተኛ መገንባት ያስፈልጋል፡፡ ተቋሙ እና እያንዳንዱ ሠራተኛ ደግሞ በየደረጃው የወጡ ሕጎችን ለግብር ከፋዩ ማህበረሰብ የማሳወቅ ሞራላዊ ግደታ አለበት፡፡ ሆኖም ከቅርብ ጊዜ ወድህ በግብር ይግባኝ ኮሚሽን እና በፍ/ቤቶች ቅሬታ እያስነሳያለው የግብር ዓይነት ተቀንሶ የሚያዝ ታክስ/ዊዝሆልድንግ ታክስ ሲሆን ለዚህ ጽሑፍ ዓላማ ከእነዚህ ታክሶች አንዱ የሆነውን እና በንግድ ማህበረሰቡ ዘንድ ከፍተኛ ተቃውሞና በተግባር የአፈፃፀም ችግር የሚታይበትን በገቢ ግብር አዋጅ ቁጥር 979/08 አንቀፅ 92 ላይ የተቀመጠውን በሀገር ውስጥ ከሚፈፀሙ ክፍያወች ላይ ተቀንሶ የሚያዝ ግብርን በዝርዝር ለመዳሰስ እምክራለሁ፡፡ ወደ ጉዳዩ ከመግባቴ በፊት ግን ዊዝሆልድንግ ታክስ ምን ማለት እንደሆነ ትርጉም ሰጥቼ ማለፍ እፈልጋለሁ፡፡

  1. ተቀንሶ የሚያዝ ታክስ( withholding tax)

1.1 በሀገር ውስጥ ከሚፈፀሙ ክፍያወች ላይ ተቀንሶ የሚያዝ ታክስ /withholding of tax from domestic payments/

               ሀ. ትርጉም /definition/

Continue reading
  25690 Hits

ወደኋላ ሄዶ ተግባራዊ የሚያደርጉ የታክስና ጉምሩክ ሕግ ድንጋጌዎች ሕገ መንግሥታዊነት

 

 

   . ወደኋላ ሄዶ ተግባራዊ የሚያደርጉ የታክስና ጉምሩክ ሕግ ድንጋጌዎች ሕገ መንግሥታዊነት 

የታክስና የጉምሩክ ሕጎች ስንል ምን ማለታችን ነው? ከሕገ መንግሥቱ ጋር ያላቸው ዝምድናስ ምን ይመስላል ?

በታክስ አስተዳደር አዋጅ ቁጥር 983/08 አንቀጽ 2(36) መሠረት የታክስ ሕግ ማለት የጉምሩክ ሕግን ሳይጨምር የታክስ አስተዳደር አዋጅ፣ የፌደራል የገቢ ግብር አዋጅ፣ የተጨማሪ እሴት ታክስ አዋጅ፣ የኤክሳይስ ታክስ አዋጅ፣ የቴምብርና የተርን ኦቨር ታክስ አዋጅ፣ ታክስ/ቀረጥ/ክፍያ ለመጣል የሚወጣ ሕግ እንድሁም እነዚህን አዋጆች መሠረት በማድረግ የሚወጡ ደንብና መመሪያዎችን ያካትታል፡፡ የጉምሩክ ሕግ ማለት ደግሞ በጉምሩክ አዋጅ ቁጥር 859/06 አንቀጽ 2(39) መሠረት የጉምሩክ አዋጁን፣ አዋጁን ተከትለው የሚወጡ የጉምሩክ ደንብና መመሪያዎችን እንድሁም የኢትዮጵያ ገቢዎችና ጉምሩክ ባለስልጣን /የአሁኑ ገቢዎች ሚኒሰቴር/ የሚያስፈፀማቸውን ሌሎች ሕጎች ያካትታል፡፡

Continue reading
  9318 Hits

A Brief Note on Ethiopia’s Tax Privileges to ease the Impact of Covid-19

 

 

The outbreak of COVID-19 pandemic has brought overall economic, political and social crisis in most parts of the world including Ethiopia. Although there are criticisms on their effectiveness, the government of Ethiopia has been taking measures to ease the economic impact of COVID-19 on the business entities operating in the country. Earlier on the month of April, a protocol was issued by the Ministry of Labor and Social Affairs cited as the COVID-19 Workplace Response Protocol, which regulates the relationship between employees and employees during the COVID-19 pandemic. This protocol was a subject of criticisms due to its silence on the obligation and role of the government in sharing the burdens of employers.  

Apart from the protocol, the Council of Ministers has passed a decision earlier this month to cancel tax arrears of the previous tax years to ease the impact of the pandemic on taxpayers. Based on this decision, Ministry of Finance has issued a directive on May 04, 2020 to implement the decision of the Council of Ministers. The directive issued by the Ministry of Finance can be cited as a Tax relief directive No. 64/2012 to ease the economic damage of COVID-19 Pandemic on taxpayers (the Directive). The Directive has brought some significant relief schemes to taxpayers struggling to pay taxes for previous tax years.

Continue reading
  4913 Hits

PROBLEMS WITH THE ‘GENEROUS DIRECTIVE’: DIRECTIVE REMITTING TAX LIABILITIES TO REDUCE DAMAGE CAUSED BY COVID-19 ON TAXPAYERS

 

Introduction

 

Part of the Ethiopian government’s actions to reduce Covid-19’s effect on the economy is the recently issued directive to remit tax liabilities of taxpayers number 64/2020 (the “Directive”). This directive was issued by the Ministry of Finance pursuant to the mandate bestowed to it by the Federal Tax Administration Proclamation Number 983/2016. The purpose of the directive is to reduce the damage caused by Covid-19 on taxpayers. And, the tax liabilities subject to remission are tax liabilities of before and during 2018.

 

Continue reading
  4136 Hits

የተሻረው እና አዲሱ የኤክሳይዝ ታክስ አዋጅ ድንጋጌዎች ንጽጽር በተለይም በጨው ምርት ላይ

 

 

መግቢያ

በሀገራችን የኤክሳይዝ ታክስን በተመለከተ በሥራ ላይ የነበረው አዋጅ ቁጥር 307/2002 (እንደተሻሻለ) ተሽሮ በአዲስ የኤክሳይዝ አዋጅ ቁጥር 1186/2020 የተተካ ስለመሆኑ ይታወቃል፡፡ በመሆኑም ይህ ጽሁፍ ሁለቱ አዋጆች የኤክሳይዝ ታክስ የተጣለባቸው ዕቃዎችን፤ ታክሱን የመክፈል ግዴታን እና ታክሱ ስለሚሰላበት ስሌትን በተመለከተ ያስቀመጡትን ድንጋጌዎች ከጨው ምርት ጋር በተያያዘ በወፍ በረር ለማነጻጽር ነው፡፡

 

Continue reading
  4053 Hits

በመመሪያ ቁጥር 67/2013 በጨው ላይ የሰፈረውን ድንጋጌ ከኤክሳይዝ ታክስ አዋጅ ቁጥር 1186/2011 አንጻር የተደረገ አጭር ዳሰሳ

 

መግቢያ

አዲሱ የኤክሳይዝ ታክስ አዋጅ ቁጥር 1186/2012 እየተሰራበት መሆኑ ይታወቃል፡፡ ይህንን አዋጅ ለማስፈጸም የኢፌዴሪ የገንዘብ ሚኒስቴር ስለኤክሳይዝ ታክስ አዋጅ አፈፃፀም መመሪያ ቁጥር 67/2013 ጸድቆ ከጥቅምት 6 ቀን 2013 ዓ.ም ጀምሮ በሥራ ላይ ይገኛል፡፡ በመሆኑም የዚህ ጽሁፍ ዓላማ በመመሪያው አንቀጽ 38 ላይ በጨው ላይ የሚከፈል የኤክሳይዝ ታክስን በተመለከተ የሰፈረውን ድንጋጌ ከአዋጁ አጠቃላይ ይዘትና መንፈስ አንጻር በጥቂቱ ለመዳሰስ ነው፡፡

 

1. በጨው ምርትና ግብይት ላይ ወሳኝ ባለድርሻ አካላት

Continue reading
  2901 Hits

የቤት ኪራይ ግብር

 

 

-   በዓመት ከ1800 ብር በላይ ቤት የሚያከራይ አከራዮች ሁሉ የኪራይ ግብር ገቢ የመክፈል ግዴታ አለባቸው።

-   ግብር የማይከፍል ወይም አሳንሶ ገቢውን የማያሳውቅ አከራይን ለገቢዎች በማስረጃ የጠቆመ ተከራይም ሆነ ሌላ ሰው የማበረታቻ ሽልማት        አለው።

-   ከአከራዮች የሚፈለገው የኪራይ ግብር አሰላልና መጠኑ ምን ይመስላል?

Continue reading
  21187 Hits
Tags:

An Introduction to the Ethiopian Law of Tax Foreclosure: A Commentary

The Ethiopian law of tax enforcement experienced a drastic change following the tax reforms of the 2002. Introduction of self-executing tax enforcement mechanisms was among the grand shifts in the country’s tax system. Previously, the only means of ensuring prompt and certain collection of delinquent taxes was through the time taking judicial proceeding. The disapproved judicial means of enforcing delinquent taxes is now replaced by a self-executing enforcement scheme called ‘tax foreclosure.

Tax foreclosure is by and large an out of court means of recovering delinquent taxes by seizing and selling the asset of delinquent taxpayers’ property. It involves a series of legally inscribed condition precedents that need to be followed in the foreclosure processes. In this article, an attempt is made to closely look at the legal regime governing tax foreclosure in Ethiopia.

Owing to its novelty in the Ethiopian tax system, this article seeks to shed light on the rules governing the foreclosure processes in Ethiopia slightly informed by comparative law. In this respect, the US practice is selected on account of considerable commonalities with the Ethiopian law of tax enforcement.

The very fact that tax foreclosure is a self-executing enforcement scheme could also be a legitimate reason to write about it as both the judge and the enforcer is the tax authority. Undoubtedly, there might be some interest of taxpayers that may be mishandled in the course of foreclosure processes. In this context, the article will draw attention to some lacunas in the foreclosure rules that might be areas of concern. The other aim of this article is to question the constitutionality of tax foreclosure in Ethiopia with respect to some constitutional rights of taxpayers. Since the practice of foreclosing delinquent taxpayer’s property is yet undeveloped, the article is unfortunate to review the implementation of the tax foreclosure regime on the ground.

Accordingly, the article is categorized into five sections. The first section is an introductory part that introduces the various forms of foreclosure followed by a brief discussion on the meaning and nature of tax foreclosure in the second section. In the third section, it will discuss the series of procedures that are involved in tax foreclosure proceedings. The Last section of the article will endeavor to test the constitutionality of the tax foreclosure regime. Finally, a brief conclusion and recommendations will ensue.

Continue reading
  14299 Hits

ግብር ስወራ

 

በዚህ ጽሑፍ ስለ ግብር ስወራ ምንነት፣ በተለያዩ የግብር ዓይነቶች ሥር የግብር ስወራ ስለሚያቋቋሙ ድርጊቶች፣ ለግብር ስወራ መነሻ ሊሆኑ ስለሚችሉ ምክንያቶች እንዲሁም የመከላከያ መንገዶቹ ለመዳሰስ እሞክራለሁ፡፡ ይህንን ጽሑፍ ለመጻፍ መነሻ የሆነኝ የፌደራል መጀመሪያ ደረጃ ፍርድ ቤት የጉምሩክና ታክስ ወንጀል ችሎት ዳኛ ሆኜ ስሠራ በነበርኩበት ጊዜ የኢትዮጵያ ገቢዎችና ጉምሩክ ባለሥልጣን ለግብር ስወራ የወንጀል ክሶች ለማስረዳት ሲያቀርባቸው በነበሩ የታክስ ኦዲቶች ላይ የሚጠቀሱ ግኝቶች ናቸው፡፡ የተለያዩ የግብር ስወራ ወንጀሎች ፈጽመዋል በማለት ተከሰው በፍርድ ቤት ሲቀርቡ ለነበሩ ተከሳሾች ይቀርብ የነበረው ማስረጃ፣ በታክስ ኦዲተሮች የሚሠራ የታክስ ኦዲት ግኝቶች ዝርዝር የሚገልጽ የጽሑፍ ማስረጃ እንዲሁም ይህንኑ የታክስ ኦዲት የሠሩ ባለሙያዎች በሙያ ምስክርነት ቀርበው የሚሰጡት የምስክርነት ቃል በዋናነት የሚጠቀሱ ናቸው፡፡

በኢትዮጵያ ገቢዎችና ጉምሩክ ባለሥልጣን የሚሠሩ የታክስ ኦዲቶች አንዳንዶቹ በትክክል የግብር ስወራ ስለመፈጸሙ በአግባቡ የሚያስረዱ ሲሆን፣ አንዳንዶቹ ደግሞ በጣም የተጋነኑ፣ ሙያዊ ላልሆነ ግምት የተጋለጡ እንዲሁም ለወንጀል ክስ የማስረዳት ብቃታችው ምክንያታዊ የሆነ እርግጠኝነት የማይፈጥሩ ናቸው፡፡ ግብር ስወራ በአገር ኢኮኖሚ ላይ አሉታዊ ተፅዕኖ የሚፈጥር የዕድገት ፀር የሆነ ሕገወጥ ድርጊት በመሆኑ፣ መንግሥትም ሆነ ሁሉም ኅብረተሰብ ሊከላከለው የሚገባ ድርጊት ነው፡፡ ነገር ግን ግብር ያልከፈሉ ሁሉ ግብር ሰውረዋል ማለት አይደለም፡፡ ምክንያቱም ግብር ላለመከፈል መነሻው ግብር መሰወር ብቻ ላይሆን ይችላል፡፡

በሌላ በኩል ግብር ሳይከፈል የቀረው መክፈል የነበረበት ሰው ለመክፈል አቅም በማጣቱ ወይም መከፈል የሚገባው የግብር መጠን ሳይከፈል የቀረው ጥፋት በሌለበት ስህተት (Genuine error) ምክንያት ሊፈጠር ይችላል፡፡ ግብር ስወራ የሚመለከተው ደግሞ በስህተት ምክንያት ወይም አቅም በማጣት የታወቀ የግብር ግዴታ ሳይከፈል ለሚቀር ግብር ሳይሆን ሆነ ተብሎና እያወቁ የተለያዩ የማታለያ፣ የተንኮልና አሳሳች ነገሮች በመፈጸም ሊከፈል የሚገባ የግብር መጠን እንዲሰወር የሚያደርግ ሕገወጥ አካሄድን ነው፡፡

በአገራችን ግብር አለመክፈል የሚያስከትለው የወንጀልና የፍትሐ ብሔር ኃላፊነት በተመለከተ ያለው አሠራር ሲታይ ከሕጉ ጋር የተጣጣመ ነው ለማለት የሚያስቸግር ይመስለኛል፡፡ ምክንያቱም በመጀመሪያ ግብር አለመክፈል በወንጀልና በፍትሐ ብሔር እንዲሁም በፍትሐ ብሔር ብቻ የሚያስጠይቅባቸው ሁኔታዎች ለየብቻ ተለይቶ ሲሠራበት አይታይም፡፡ በዚህም ግብር የመሰወር ድርጊት የፈጸመ ግብር ከፋይ በወንጀልና በፍትሐ ብሔር ሊጠየቅ ሲገባው የፍትሐ ብሔራዊ ኃላፊነቱ ከተወጣ ጤነኛ ባልሆኑ አካሄዶች እንዲሁም በግብር ሰብሳቢው መሥሪያ ቤት ፈጻሚዎች የግንዛቤ እጥረት ምክንያት የወንጀል ክስ የማይቀርብባቸው ትክክለኛ ያልሆኑ አሠራሮች አሉ፡፡

Continue reading
  12903 Hits

Justification of Excise Tax in General

 

Excise taxes are an example of what have been traditionally called indirect taxes: taxes that are imposed on a transaction rather than directly on a person or corporation. Excise taxes are narrow-based taxes, as compared with broad-based taxes on consumption such as a general sales tax, a value-added tax, or an expenditure tax. Excise taxes can be collected at various stages, including the point of production, the wholesale level, or the retail level. They are also known as selective sales taxes or differential commodity taxes.

Excise taxes are levied on either a unit or ad valorem basis. For unit (also known as specific) excises, the tax is denominated in terms of money per physical unit produced or sold. Examples include the federal government taxes of 18.4 cents per gallon of gasoline, $13.50 per gallon of distilled spirits, and $3.10 per domestic flight segment for passenger airline travel. Ad valorem excises are based on a percentage of the value of the product or service sold. The 7.5 percent federal tax on the cost of domestic airline passenger tickets and the 3 percent tax on the cost of telephone services are examples of ad valorem taxes.

Broader-based taxes, such as the income and general sales taxes, are difficult to administer when most of the economic activity takes place outside a structured market setting. Excise taxes are sometimes used as a means of implementing an ability-to-pay approach to taxation. So-called luxury taxes are an example of this approach.1 The United States currently levies an excise tax on expensive passenger vehicles. This tax is set at 10 percent of the value in excess of a floor amount of $30,000. The tax on high-value automobiles has also been explained as a means of making foreign imports (which comprise a large percentage of such vehicles) more expensive than domestic Automobiles. By taxing items consumed disproportionately by higher-income individuals, excise taxes can achieve an element of progressivity. There are questions, however, concerning horizontal equity because not all people at the same income level have similar expenditure patterns for luxury items.  Excises are also levied on goods or services that are considered harmful or undesirable, in an Attempt to discourage consumption. Taxes based on this rationale are labeled sumptuary excises.  Examples include taxes on alcoholic beverages, tobacco products, and wagering. Because many of the goods and services taxed by sumptuary excises have relatively inelastic demands, these taxes May have only a limited impact on curtailing consumption. This presents an added benefit, however, for the government in that it provides a relatively stable source of tax revenue. Sumptuary Taxes are often popular politically because many citizens do not engage in the taxed activities, whereas purchasers of the taxed items do so voluntarily. Such taxes may have negative consequences from the standpoint of vertical equity because sumptuary excises are often highly regressive. Excises may also be imposed as a technique for dealing with negative externalities. This is related in some ways to the sumptuary excises. Taxes on “gas guzzling” automobiles and gasoline can be explained as a kind of Pigouvian (corrective) tax to reduce the divergence of the private and social costs relating to pollution or congestion. Such taxes are usually an imperfect technique for internalizing externalities, because an efficient Pigouvian tax should be related to the marginal damage caused by an activity, which is not necessarily proportional to the level of consumption.

Finally, excise taxes may be employed as a means of implementing a benefits-received approach to taxation. Gasoline taxes are an example. Gasoline usage is closely related to highway travel, thereby providing a link between taxes paid and benefits received from roadways. This link is further strengthened by earmarking where the revenues collected from an excise tax are designated for use in providing government services related to the activity. Examples include the earmarking of motor fuel taxes for highways and taxes on airline tickets for air traffic control and facilities expansion.  

Continue reading
  18772 Hits