PAPERS LREAE APHOALL CT AAD 6.2.6-0 196bT 260 . FEDERAL NEGARIT GAZETTE OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA errors sour enc TE RAD NIA ht TD PF HD I. MATERE KLEARAPHCNER ETHAN PAaUA FoOheT PHC Lt mIert Por ~ 234 Year, Nos? ADDIS ABABA,25 ®, August ,2017 ov, PLE PC Me LIN ATC GETRLD 47° reer rhc AT aH name... PRCA FM “TIC 1K ABR 7K TAREE CONTENT * Council of Ministers Regulation No.410 /2017 of Ministers Federal Income eee PULn ret PHC > RIN PC BELT AALLEA FT, 2G LON PoE APSF Phe At Fm, Fic £70 PUAN PHC MY CHICKS LLENE APHEALE ETANN ANAT AHAKE AMS HOC com? NOD APE #TC BETTE NR GAT NLLCA FM, MIC APE WTC HADES ATOR WH NtAma- PAM coud? LUI LEN NowP AY DED AE mt £32395 RdEC Con 20 LN PLAICE PHC Me PKA PMN FAC LN RPC GETETT Pee Ath BEANS 2c | Pat NIM AA TCT PoLsmar hav MhteC LY £40 wT 7m #2 Unie Price COUNCIL OF MINISTERS REGULATION No.410/2017 (COUNCIL OF MINISTERS REGULATION ON THE FEDERAL INCOME TAX This Regulation is issued by the Council of Ministers pursuant to Article 5 of the Definit Duties of the Executive Organs of the Federal Democratic Republic of Ethiopia Proclamation No.916/2015 and Article ‘99 of the Federal Income Tax Proclamation No.979/2016. ns of Powers and SECTION ONE GENERAL PROVISIONS 1. Short Title This Regulation may be. cited as the “Council of Ministers Federal Income Tax Regulation No.410/2017". 2. Definition Unless the context requires otherwise, in thisAPE” WA PALGA PM. PIC APE PC REGWRAS tors “eHtizor NPE eA) PrN, THC NPE #PC RENR TOW (AIRTAAGr)! POW DEPT IM, WAC APE #TC UUTDERE (NIREAIAD) AG PAE CPF WM, WMG APE ePC RE THRRS Oriettiting) rat Y TPP AR PP FATT VETTE NIAAA NPR OEP NALA KIN AVEC APE HTC HERS PANE Ord POOP LMA = bea var ObTE Tee AS ere HAPS UCIT hnser” os MAPK 9077 NTH APR Ambar NeMAT AEC Whe Are THIN w29 Anat PP PLAT NRE AILOAL LEMLA: MeLyh ere SCET BLANPR NHR HEM) 9497 STO har h BERE 99 042 o98P- Aco@n? FILL far ORF TIF Pia ho +ePIC TCENT WIP nT ow NAN OPK NIE AE) Proahr? “THO TAS TCENT OSE FSP 726- POLENGO> AO h KEKE $9 POLAT PEED UI OPAL AOOANTFHY her hor Prhior THOT TASITCENY ORF TER 76 ooKawce Ptmthar har PhSwrar 77d NoOhsar Uh AL POPC hAd nani nen 12h om orc REHM IW #7 RIP 2 Feder Neparit Gaccte No 82 a Avevst ase. 17 “Proclamation” means the Federal Income Tax Proclamation No. 979/2016; 2/ “Repealed Proclamation” means the Income Tax Proclamation No.286/2002 (as amended), the Mining Income Tax Proclamation No.53/1993 (as amended) and the Petroleum Operations Income Tax Proclamation No. 296/1986 (as amended); 3/ terms and phrases used shall have the same meaning as in the Proclamation or the Federal Tax Administration Proclamation No.983/2016, as the ‘case may be. APPLICATION OF TERMS USED IN THE PROCLAMATION Interest ‘An amount, however described, paid by a saving and credit: assotiation as the retum on deposits with, or member's contributions to the association shall be treated as Proclamation. Permanent Establishment 1 In determining whether a person exceeds the 183- day period specified in Article 4{2)(c) of the Proclamation, account shall be taken of a connected prject of the person or of a related person. 2) When a person operates a. buil interest for the purposes of this ing site or conducts a project or activity referred to in Article 4@3) of the Proclamation, any connected activities conducted by a related person shall be added to the period of time during which the first- mentioned person has operated the building site ‘or conducted the project or activities for the purpose of determining whether the 183-day period is exceeded.me SEY cen 120 suet Hr FHM UP +9 BIR 9.0 Feral Neg Gecwte No 02.25" Amp 2017....pooe pnhe ves S. Nesident Individual grey nveR On MIRO] KI21 NILhane | Set tO subraticle (Of this Artie, in USTANPR DIOR H(RY(ch) AT NIE TAN AIRE OAT APEN FOR 457 NA: Uv) on MERE PmetD AS ate fom) ¢) arc Tar Tin DAAFRS wT FFPN $7 NLA AidorA PV ALS LAMCAL AoTHar TWA Newt wee AeA OMIteE oT PETiNto fountAt 9) NRaw le $7 ERI LMEM (4) tant Raa (®) fren? 299 RUC Led OC! ©) We AATERE @HT PoLenioro PE ME AF ALMNENE NLLT fe Nt ATAT NACI HTT 2967 NLDA PAPC ULI DLT PE MVS AT OIE PWISEE Creer +571 @) WAND oT Hari 7d. howKow. Né.1+t ee AR AEA ORT GOD haan N20 OMAPHE ONT LANE Tor HER este: $1) NIE TMA NAAPAS orca, Oh UA PEASE OSPF ehh MN TN Pet Cr PULCID for-h ORF Thea +4 HL OIERS ONT NIL FRI DEAMCR calculating the number of days an individual: is present in Ethiopia for the purposes of Article 5(2Xc) of the Proclamation: 8) a part of a day that an individual is present in Ethiopia (including the day of arrival in, and the day of departure from, Ethiopia) shall count as a whole day of such presence; b). the following days in which an individual is wholly or partly present in Ethiopia shall count as a whole day of such presence: (1) public holidays (2) aday of leave, including sick leave; (3) a day in which the individual's activity in Exhiopia is interrupted because of a strike, lock-out, delay in the receipt of supplies, adverse weather conditions, or seasonal factors; (4) days spent by the individual on holiday in Ethiopia before, during, or after any activity conducted by the individual in Ethiopia. 2/ A day or part of a day when an individual is in Ethiopia solely by reason of being in wansit between two different places outside Ethiopia shall not count ‘as a day present in Ethiopia,