Assignment Two
Assignment Two
Assignment Two
Proclamation Review
The Ethiopian Tax is based on a scheduler system and is made-up of five schedules. Using the latest proclamation
(including amendments):
1. Review each schedule in terms of Tax Rates, Taxable Income, Deductions, Non-deductibles, Exemptions,
and other important aspects in the proclamation.
2. Evaluate each schedule in terms of the principles/canons of taxation discussed in chapter one.
3. Review any literature if it is necessary.
4. Prepare a report and a ppt as per the guideline attached in the second and third pages respectively.
Group One:
1. SCHEDULE ‘A’, EMPLOYMENT INCOME TAX AND SCHEDULE ‘B’, INCOME FROM
RENTAL OF BUILDINGS IN ETHIOPIA
Group Two:
2. SCHEDULE ‘C’, INCOME FROM BUSINESS IN ETHIOPIA
Group Three:
3. SCHEDULE ‘D’, OTHER INCOME IN ETHIOPIA AND SCHEDULE ‘E’, EXEMPT INCOME
Group Four:
4. WITHHOLDING TAXES ON PAYMENTS & IMPORTS IN ETHIOPIA
Group Five:
5. VALUE ADDED TAX IN ETHIOPIA
Group Six:
6. EXCISE TAX IN ETHIOPIA
GENERAL GUIDELINE
I. Report
1. Fonts
For best readability, normal body text should be twelve-point (12 pt) size, using any font that is available and
comfortable to you i.e., Calibri, Book Antiqua, Times New Roman etc.
Paragraph Heading: Font Size: 14, use any Font style, Left Aligned.
Major Headings: Font Size: 16, use any Font style, Centre Aligned, 18 point above & below paragraph
spacing.
2. Line spacing
1.5-space all text throughout the body of the report, including the Reference Page
3. Margin
The margins should be set at 3.0 cm at left, 2.0 cm at right, 2.54 cm both at top and bottom.
4. Page limit: The body of your report must not exceed 10 pages.
5. Citation
Make sure that everything you referred and cited in the report is presented in the reference list.
6. Cover page:
The cover page of your report should look like the following format. Adapt it from the sample given in the
following page.
A Term Paper
GROUP MEMBERS: