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    1405 Casual Property Rental

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    Maddahayota College
    This document is a tax declaration form from the Federal Democratic Republic of Ethiopia for casual property rental income. It contains sections for taxpayer information including name, address, and tax identification number. Section 2 is for declaring the casual rental income amount and calculating the 15% tax due. Section 3 requires the taxpayer certification to be signed, confirming the accuracy of the information provided. The instructions provide details on how to complete the form and definitions of key terms like casual rental income and taxable periods.

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    1405 Casual Property Rental

    Uploaded by

    Maddahayota College
    60 views2 pages
    This document is a tax declaration form from the Federal Democratic Republic of Ethiopia for casual property rental income. It contains sections for taxpayer information including name, address, and tax identification number. Section 2 is for declaring the casual rental income amount and calculating the 15% tax due. Section 3 requires the taxpayer certification to be signed, confirming the accuracy of the information provided. The instructions provide details on how to complete the form and definitions of key terms like casual rental income and taxable periods.

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    This document is a tax declaration form from the Federal Democratic Republic of Ethiopia for casual property rental income. It contains sections for taxpayer information including name, address, and tax identification number. Section 2 is for declaring the casual rental income amount and calculating the 15% tax due. Section 3 requires the taxpayer certification to be signed, confirming the accuracy of the information provided. The instructions provide details on how to complete the form and definitions of key terms like casual rental income and taxable periods.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    60 views2 pages

    1405 Casual Property Rental

    Uploaded by

    Maddahayota College
    This document is a tax declaration form from the Federal Democratic Republic of Ethiopia for casual property rental income. It contains sections for taxpayer information including name, address, and tax identification number. Section 2 is for declaring the casual rental income amount and calculating the 15% tax due. Section 3 requires the taxpayer certification to be signed, confirming the accuracy of the information provided. The instructions provide details on how to complete the form and definitions of key terms like casual rental income and taxable periods.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    of 2

    Federal Democratic

    Republic of Ethiopia
    Ministry of Revenue
    Federal Inland
    Schedule D Casual Property
    Revenue Authority Rental Tax Declaration
    Section 1 – Taxpayer Information
    1. Name (organization Name or Name, Father’s Name, Grandfather’s 3. Taxpayer Identification Number 8. For the Year of
    Name)

    2a. Region 2b. Zone/K-Ketema 4. Tax Account Number Document Number (Official Use Only)

    2c. Woreda 2d. Kebele/Farmers Association 2e. House Number 5. Tax Center

    6. Telephone Number 7. Fax Number

    Section 2 – Tax Declaration

    10 Casual Rental Income


    20 Tax Due (Multiply Amount on Line 10 by 15% and enter Total)
    Section 3 – Taxpayer Certification
    I declare that the above declaration and all information provide here-with is correct and For Official Use Only
    complete. I understand that any misrepresentation is punishable as per the tax Laws and the Date of Payment
    Penal code. Declaration of preparer (other than the taxpayer) is based on all information of Receipt #
    which the preparer has any knowledge
    Signature of Taxpayer Company Seal Signature of Taxpayer/Authorized Representative Amount

    Printed Name of Taxpayer Printed Name Taxpayer/Authorized Representative Cheque #

    Date Date Cashier’s Signature

    Instructions
    Article 35 of the Income Tax Proclamation No. 286/2002, 3 Taxpayer Identification Number (TIN) – Every
    here after referred to as the Proclamation, states: “Every company or person having a tax obligation is required to
    person deriving income from the casual rental of property have a TIN and to enter it with each filing. See the
    (including any land, building, or moveable asset) not Proclamation Articles 43, 44 and 90.
    related to a business activity taxable under Article 17 4 Tax Account Number (TAN) – This number is
    shall pay tax on the annual gross income at the rate of provided by the Federal Inland Revenue Authority (FIRA)
    fifteen percent (15%). This tax is final tax in lieu of a not and must be entered each time an Employment Income
    income tax.” Article 17 of the Council on Ministries Tax Declaration is filed. If you have not been issued this
    Regulations No. 78/2002 further states: “For purposes of number, contact your local central registration office.
    Article 35 of the Proclamation income from rental of 5 Filing Month and Year – Enter month and year for
    property shall mean gross income derived by a person which you are filing this return.
    not engaged in regular trade from casual rent of movable 6 Tax Centre – Enter name of Tax Centre where you are
    and immovable property.” registered.
    7/8 Telephone and Fax Numbers – If more than one,
    Filing Date – This Tax Declaration along with the full enter contact numbers for person authorized to sign this
    payment must be submitted within thirty (30) days of the form.
    end of the tax period.
    Section 2 – Tax Declaration
    Enter the total revenue gained from the casual rental of
    Section 1 – Taxpayer Information
    property on Line 10 and then multiply this total by fifteen
    1 Name – Enter the name of company or of individual
    percent (15%) and enter the total on Line 20. This is the
    taxpayer who owns the business including given name,
    amount of tax you must pay with the filing of this Tax
    father’s name and grandfather’s name.
    Declaration.
    2 Address – Enter all information necessary to identify
    the location of your business. If your address has Section 3 – Taxpayer Certification
    changed since your last filing, contact your Registration The form must be signed and dated by an authorized
    Office. Article 45 (1) of the Proclamation states, “Any company official and the company seal added. The
    taxpayer who makes a change of address shall notify the signature and name of the preparer should also be
    Tax Authority of the change within thirty (30) days.” added.

    Ministry of Revenue (Draft as of 4/28/06) FIRA Form 1405 (5/2006)

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