5 Questions
What is the tax base for the computation of excise taxes for locally produced goods according to the original law (Proclamation No. 307/2002)?
Cost of production
What created administrative challenges for the tax authority in the computation and validation of the tax base for locally produced goods?
Cost of production
What is the tax base for the computation of excise taxes for locally produced goods according to the new excise tax proclamation (No. 1186/2020) issued in 2020?
Ex-factory price excluding VAT, excise stamps, and returnable containers
What do the excise duty rates now range from?
0% to 500%
What type of items are subject to excise tax based on the new proclamation (No. 1186/2020)?
Demand-inelastic, luxury items, and goods with negative externalities
Test your knowledge of Ethiopian excise tax laws and regulations with this quiz. Explore the tax base for locally produced and imported goods, and deepen your understanding of Excise Tax Proclamation No. 307/200
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