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SECTION SEVEN

Administration Procedures
  1. Filling of Tax Return and Payment of VAT
    1. Every registered person is required:
      1. to file VAT return with the Authority for each accounting period, whether or not tax is payable in respect of that period;
      2. to pay the tax for every accounting period by the deadline for filing the VAT return.
    2. The VAT return for every accounting period shall be filed no later than the last day of the calendar month following the accounting period.
    3. In case where a registration takes place with retroactive effect under Article 18, Sub-Article (4) (c), the registered person is required to pay VAT for taxable transactions taking place since the coming into effect of the registration and is entitled to a VAT credit according to credit procedures for registered persons, In addition, the corresponding transactions are to be reflected on the first return filed by the registered person and are considered as taking place during the month to which the return relates, In this event the registered person is entitled to issue VAT invoices for the transactions shown on the return.
    4. VAT on taxable imports is collected by the Ethiopian Customs Authority in accordance with this proclamation and the customs legislation of Ethiopia under the procedure contemplated for customs duty.
  2. VAT Refund
    1. Subject to this Article, if a lease 25 percent of the value of a registered person's taxable transactions for the accounting period (other than under Article 7 Sub-article (2) (d) is taxed at a zero rate, the Authority shall refund the amount of VAT applied as a credit in excess of the amount of VAT charged for the accounting period within a period of two months after the registered person files am application for refund, accompanied by documentary proof of payment of the excess amounts.
    2. Subject to this Article, in the case of other registered persons, the amount of VAT applied as a credit in excess of the amount of VAT charged for the accounting period is to be carried forward to the next five accounting periods and credited against payments for these periods, and any unused excess remaining after the end of this five-month period shall be refunded by the Authority within a period of two months after the registered person files an application for refund, accompanied by documentary proof of payment of the excess amounts.
    3. In all cases where an amount refunded to a person is established by the Authority to have been made erroneously, the Authority may demand the return of such amount.
    4. The Minister of Finance and Economic Development shall determine the manner in which and the amount of the tax collections that will be retained for VAT refunds.
    5. Where the Authority is satisfied that a person who made am application for refund under Sub-Article (1) or(2) has overpaid tax, the Authority shall:
      1. first apply the amount of the excess in reduction of any tax, levy, interest, or penalty payable by the person under this Proclamation, the Customs Proclamation, the income Tax Proclamation, or the Sales and Excise Tax Proclamation; and
      2. then repay any amount to be refunded is more than 50 birr.
    6. If a registered person s entitled to a refund under Sub-Article (5) and the Authority is satisfied that the person has overpaid tax, then if the Authority does not pay the refund by the date specified in Sub-Article (1) or (2), whichever is applicable, the Authority shall pay the person entitled to the refund, interest set at 25% (twenty five percent) over and above the highest commercial lending interest rate that prevailed during the preceding quarter.
  3. Responsibility for Administration and Reporting
    1. The responsibility for the correct calculation and timely payment of VAT and presentation of a return to the Authority by the prescribed deadline rests on the taxpayer or other person in accordance with this Proclamation, and in cases where the collection of VAT is in the competence of the Ethiopian customs Authority, in accordance with the customs legislation of Ethiopia.
    2. The tax is administered by the Authority and by the Customs Authority within their respective competencies, in accordance with this Proclamation and with the customs legislation of Ethiopia.
  4. Assessment of Tax
    1. If, after review by the Authority, it appears that a person has understated his tax obligation, the authority shall issue an additional assessment: -
      1. except as provided in (b), within 5 years after the end of the accounting period concerned;
      2. in the case of fraud or gross or willful negligence, notwithstanding any limitation in any other law, at any time.
    2. if the Authority makes an additional assessment under sub-Article (1) and within 30 days of the notice and demand, the person assessed does not pay the additional assessment or appeal the assessment as provided under article 43, the person is in default.
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