Summary
Generated
Proclamation No. 1157/2019 amends Ethiopia’s Value‑Added Tax law (Proclamation 285/2002) by redefining accounting periods, expanding the definition of “authority” to the Ministry of Revenue, adding a “capital good” category, revising tax‑withholding and credit rules, and introducing a risk‑based refund system; the amendment took effect upon its publication in the Federal Negarit Gazette on 13 August 2019.
Ask about this document