የገቢ ግብር አዋጅ (No. 286)

The document is Ethiopia’s Income Tax Proclamation No. 286 (2002), which revamps the country’s tax system to align with a market‑economy framework, broadens the tax base, and replaces earlier tax laws (including Proclamation 173/1961 and related amendments). It outlines the proclamation’s purpose, definitions, substantive provisions, repealed statutes, and its effective date of 4 July 2002, applying to income earned from 1 Hamle 1994 E.C. onward.