Ethiopian Government Support for Disaster-Affected Investors Comes to an End: Directive 967/2023 Repeals Directive 253/2021 The Directive that provides for the Government’s support to investors whose properties were damaged by both man-made and natural disasters is repealed by the Ministry of Finance’s Directive 967/2023. Consequently, Directive No.253/2021 is repealed as of the 29th of May...Read More

DABLO Law Firm LLP Represented at the AEA XVII International Congress in Vienna DABLO Law Firm LLP is proud to announce that its managing partners Dawit Kidane and Bruk Geremew participated in the International Congress of the Association of European Attorneys (AEA) in Vienna, Austria, from May 25 to May 26, 2023. The theme of...Read More

Legal Update on the Revised Property Tax Levied by the Addis Ababa City Administration PDF Version Available Here The land tax, sometimes referred to as the property tax, is regarded by the government as one of the most significant sources of revenue for the government and is used to meet the increasing demand for services...Read More

The Distinction between a Commercial Agent and a Commission Agent in Ethiopia Both commercial and commission agents are traders that need commercial registration and licensing to operate in Ethiopia according to the Commercial Code, the Commercial Registration and Business Licensing Proclamation No. 980/2016, and the Directive to Provide for Commercial Registration, Licensing, and Post-licensing Inspection,...Read More

The new Excise Tax Amendment Proclamation No. 1287/2023 became effective as of April 27, 2023 in Ethiopia. The Proclamation abates the excise tax rate for imported new vehicles, stating the earlier rates were “exaggerated.” It also introduces a 5% excise duty on telecommunication services, including internet, voice, and SMS services. As per the Proclamation, this...Read More

Authorities are collecting a 3% social welfare levy on imported goods.   It was back in August 2022 that a new social welfare levy was introduced by the government through the Social Welfare Levy on Imported Goods Regulation No. 519/2022. With a 3% rate, the social welfare levy applies to all goods imported into Ethiopia...Read More

Is the Declaration of Bankruptcy a Mandatory Requirement to Terminate an Employment Contract due to a Reduction in Work Volume or Profit? The Labor Proclamation No. 1165/2019 provides conditions under which an employer may terminate a worker’s employment contract with prior notice. Article 28(3) of the Proclamation, specifically, stipulates that those grounds attributable to the...Read More

Legal Update- Civil Society Organizations’ Income-Generating Activity Directive No. 937/2022 PDF Version Available Here Civil Society Organizations (CSOs) undertake their activities primarily from the donations they receive from domestic/foreign organizations and individuals. But donation is not reliable and donated funds may not always be sufficient to carry out their objectives. Thus, it is crucial to...Read More

Legal Update on the Mergers, Divisions, Conversions, and Dissolutions of Civil Society Organizations Directive No. 936/2022 PDF Version Available Here Purpose: Directive No 936/2022 on the Mergers, Divisions, Conversions, and Dissolutions of Organization came into effect on 22nd December 2022 with the main aim of implementing the provisions of the Organizations of Civil Societies Proclamation...Read More

Can a taxpayer present evidence to the tax authority after an Audit has started? Ethiopian tax statutes have not addressed the admissibility of evidence presented to the tax authority (the Ministry of Revenue) once an audit has started. The repealed Financial Bookkeeping Directive No. 152/2019 and the new Directive No. 176/2022 don’t sufficiently cover the...Read More