Ethiopia - Appeal for Tax

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Procedure

Apply In Person

1. To Appeal for Tax, the applicant has to approach Ethiopian Revenue and Customs authority location link
2. Applicant has to get the form from the respective officer.
3. Applicant has to fill-in all the necessary details in the application form.
4. Make sure that the applicant has to attach the documents mentioned in the “Required Documents” section of this page.
5. Applicant has to attach the photocopies along with the application form.
6. Submit the completed form and the necessary documents to the officer.
7. After submitting, Commissioner will fix the date and venue for hearing after the receipt of an application.
8. The notice will be issued indicating the date & place of the hearing. Such notice will be issued to both the aggrieved party who files an appeal and to the Assessing Officer, against whose order an appeal is being filed.
9. During the proceeding of an appeal, the taxpayer or Assessing Officer can appear either personally or through an authorized representative.
10. Commissioner would hear an appeal and can adjourn the hearing from time to time as per the suitability of the case.
11. Before passing the final order, Commissioner can enquire into the matter further, or he may even direct the Assessing Officer to make such further inquiry and report the same to him.
12. During the hearing, the Commissioner, if he thinks it proper and fit, can allow the taxpayer to go into additional grounds of appeal.
13. Such additional grounds will only be accepted by the Commissioner in case the omission of such ground was unintentional and unreasonable.

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Required Documents

• Duly filled application form.
• Tax Invoices.
• Payment Slips.
• Audited Financial Statements.
• Capital allowances computation.
• Detailed statement of profits from each transaction.
• Audited Financial statements and tax computations.
• Income Tax Assessment Order against which an appeal is being filed.
• Original Demand Notice.
• Challan Copy.

Office Locations & Contacts

Ethiopian Revenue and Customs authority
P.O Box: 2559
Addis Ababa, Ethiopia
Tel: +251-116 --62-98-00
Email: [email protected]
Website: link
Location details: location link

Eligibility

• A tax payer aggrieved by various action of assessing officer can appeal for a tax.

Fees

• Fee for this procedure has to be paid as per the authority request.

Validity

• Validity of the appeal varies as per the authority’s decision.

Documents to Use

Please attach documents that can be used by people. e.g. links

Sample Documents

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Processing Time

• Processing time of this procedure takes up to 3-4 months.

Related Videos

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites. 	
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

Instructions

• Applicant must complete the application form before submitting. Incomplete applications will not be accepted.
• Applicant must provide genuine information while applying for this procedure.
• Applicant must be aware of income tax laws of Ethiopia and must be familiar with guidelines for appeal tax.

Required Information

• Name
• Address
• Contact number
• Email
• Gender
• Age
• Proof of Employment

Need for the Document

• When a tax payer is adversely affected by Orders as under passed by various Income tax authorities, he/she can appeal for tax.
• A tax payer aggrieved by various actions of Assessing Officer can appeal before Commissioner of Income Tax (Appeals). Further appeal can be preferred before the Income Tax Appellate Tribunal. On substantial question of law, further appeal can be filed before the High Court and even to the Supreme Court.

Information which might help

• Ethiopian Revenues and Customs Authority provides Advance Tax, Withholding Tax and Tax Clearance Certificates, Corporate Profit Tax and Gains Tax.

Other uses of the Document/Certificate

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External Links

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Others

More information which might help people.