የኤክሳይዝ ታክስ አዋጅ (No. 1186)

The Excise Tax Proclamation No. 1186/2020 revises Ethiopia’s excise‑tax regime by redefining taxable “excisable” goods and services, shifting the tax base from production cost to ex‑factory price, and establishing new rates, licensing, liability timing, exemptions, and enforcement procedures; it repeals the 2002 excise‑tax law and took effect on 13 February 2020.