የተጨማሪ እሴት ታክስ አዋጅ (No. 285)

The document is Ethiopia’s Proclamation No. 285/2002 establishing a Value‑Added Tax (VAT) system to replace the previous sales and excise tax, defining key terms, outlining the tax’s economic rationale, and specifying its repeal of the old tax law, entry‑into‑force date (15 January 2003), and implementation authority. It was signed by President Girma Wolde‑Giorgis and published in the Federal Negarit Gazeta on 4 July 2002.