Stamp Duty

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Stamp Duty- Proclamation No. 110-1998 [PDF]

Document Title: Stamp Duty- Proclamation No. 110-1998

PROCLAMATION NO. 110/1998
A PROCLAMATION TO PROVIDE FOR THE
PAYMENT OF STAMP DUTY

WHEREAS, it has become necessary to amend the stamp duty levied on documents in a manner which would contribute to the development of art, the activities of financial institutions and the transfer of capital assets;
NOW, THEREFORE, in accordance with Article 55(1) and (11) of the Constitution of the Federal Democratic Republic of Ethiopia, it is hereby proclaimed as follows:
1. Short Title
This Proclamation may be cited as the "Stamp Duty Proclamation No. 110/1998."
2. Definitions
In this Proclamation:
1) "Award" means a decision in writing rendered by an arbitrator( s) on a reference made otherwise than by order of court in the course of suit by parties to a compromise,conciliation or arbitral submission or other similar matters;
2) "Bond" includes any instrument, whereby a person obliges himself to pay money to another, on condition that the obligation shall be void, if a specific act is performed or is not performed, as the case may be; or any instrument attested to by a witness and not payable to order or bearer, whereby a person obliges himself to pay money to another;

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Stamp Duty- Proclamation No.612-2008 [PDF]

Document Title: Stamp Duty- Proclamation No.612-2008

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