Summary
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The document is Ethiopia’s Proclamation No. 767/2012 establishing a chat (khat) excise tax: it defines the tax, obligates anyone handling chat for sale to pay a uniform rate of 5 Birr per kilogram, designates the Ethiopian Revenues and Customs Authority and regional governments to collect and distribute the revenue, sets procedures for exporters and related penalties, repeals previous chat‑tax laws, and states that the proclamation takes effect upon publication in the Federal Negarit Gazeta on 27 August 2012.
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