Document Title: Regulation Issued Pursuant to The Income Tax
REGULATIONS ISSUED PURSUANT TO
THE INCOME TAX PROCLAMATION
These Regulations are issued by the Council of Ministers pursuant to Article 5 of the Definitins of Powers and Duties of the Executive Organs of the Federal Democratic Republic of Ethiopia Proclamation No. 4/1995 (as amended) and Article 117of the Income Tax Proclamation No. 286/2002.
1. Short Title
These Regulations may be cited as the'' ''Council of Ministers Income Tax Regulations No. 78/2002.
1) In these Regulations:
(a) "Proclamation" means the Income Tax Proclamation No. 286/2002.
(b) "Tax Authority" shall mean the Federal Inland Revenue Authority Head Office or any of its branch offices established in any part of Ethiopia and the tax authorities of the regional states.
2) A word or term in these Regulations shall have the same meaning that it has in the Proclamation.