Federal Democratic

Republic of Ethiopia
Ministry of Revenue
Federal Inland Turnover Tax Declaration
Revenue Authority

Section 1 – Taxpayer Information

1. Taxpayer’s Name (Company Name or Name, Father’s Name, 3. Taxpayer Identification Number 8. For the Year of:
Grandfather’s 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 Details

(Note: Enter Sales in Appropriate Column based on the Applicable Tax Turnover Rate)
Sales Subject to 2% Turnover Tax Sales Subject to 10% Turnover Tax
Seq Taxable Seq Taxable
Num Category of Good/Service Category of Service
Turnover Num Turnover

Total 2% Sales (Enter on Line 1 below) Total 10% Sales (Enter on Line 2 below)
Section 3 – Calculation of Tax Due

1 Sales Subject to 2% Turnover Tax 5

2 Sales Subject to 10% Turnover Tax 10
3 Turnover Tax on Sales Subject to 2% Rate (Line 1 X 2%) 15
4 Turnover Tax on Sales Subject to 10% Rate (Line 2 X 10%) 20
5 Total Turnover Tax Payable (Add Lines 3 and 4) 25
Section 4 – Taxpayer Certification
I declare that the above declaration and all information provide here-with is correct and complete. I Official Use Only
understand that any misrepresentation is punishable as per the tax Laws and the Penal code. Declaration Date of Recpt #
of preparer (other than the taxpayer) is based on all information of which the preparer has any knowledge Payment

Signature of Taxpayer Signature of Taxpayer/Authorized Representative Amount Cheque #

Company Seal
Printed Name of Taxpayer Printed Name Taxpayer/Authorized Representative Cashier’s Signature

Date Date
Ministry of Revenue (Draft as of 4/12/06) FIRA Form 2301 (5/2006)
Instructions for Turnover Tax Declaration Filing Deadline – Taxpayers subject to Turnover Tax
(Form 2301) shall file a Turnover Tax Declaration (From 2301) with
the tax authority and pay all tax due within one month
This form complies with the regulations established in after the end of every accounting period. For the
the Turnover Tax Proclamation No. 308/2002, definition of the accounting period, see Article 10 (2)
hereafter referred to as the Proclamation. Form 2301 of this Proclamation.
is to be used by a person who is NOT registered for
VAT because his annual turnover is below Birr Section 1 – Taxpayer Information
500,000, or the threshold set by the Minister; or 1 Name – Enter the name of individual taxpayer
because of not having applied for voluntary including given name, father’s name and
registration. See Articles 16 and 17 of this grandfather’s name.
Proclamation for additional information. Should there 2 Address – Enter all information necessary to
be any discrepancy between these instructions identify the location of your residence. If your address
and the Proclamation, the language of the has changed since your last filing, contact your
Proclamation shall take precedence. Registration Office.
3 Taxpayer Identification Number (TIN) – Every
The responsibility for the correct calculation and person having a tax responsibility is required to
timely payment of Turnover Tax and presentation of a have a TIN and to enter it with each filing. See
return to the Authority by the prescribed deadline Income Tax Proclamation no. 286/2002,
rests on the taxpayer in accordance with this paragraphs 43, 44 and 90.
Proclamation. The Turnover Tax is administered by 4 Tax Account Number (TAN) – This number is
the Tax Authority. provided by the Federal Inland Revenue Authority
(FIRA) and must be entered each time a Personal
Records – Taxpayers subject to the record-keeping Income Tax Return is filed. If you have not been
requirement of Article 48 of the Income Tax issued this number, contact your local central
Proclamation No. 286/2002 shall deep the records registration office.
prescribed therein for use in determining Turnover 5 Filing Month and Year – Enter month and year
Tax. for which you are filing this return.
6 Tax Centre – Enter name of Tax Centre where
Required Filings: In accordance with Article 5 of you are registered.
the Proclamation, the “base of computation of the 7/8 Telephone and Fax Numbers – If more than
Turnover Tax shall be the gross receipts in one, enter contact numbers for person authorized to
respect of goods supplies or services rendered.” sign this form.
Article 6 states, “A person who sells goods and
services has the obligation to collect the Turnover Section 2 - Tax Declaration Details
Tax from the buyer and transfer same to the Tax The Turnover Tax Rate is 2% (two percent) on
Authority. Hence, the seller is principally Goods sold locally. For services rendered locally,
accountable for the payment of the tax.” In it is 2% (two Percent) on Contractors, grain mills,
accordance with Article 7, the following items are tractors and combine-harvesters; and 10% (ten
exempt from Turnover Tax: percent) on others.
a) the sale or transfer of a dwelling used for a
minimum of two years, or the lease of a
dwelling; In the first set of 3 columns, list all of the
b) the rendering of financial services; categories of items that you must pay tax on at the
c) the supply of national or foreign currency 2%. All of the obligations for which a 10%
(except for that used for numismatic purposes) Turnover Tax is due, must be listed in the second
and of securities; set of columns. When all categories and amounts
d) the rendering by religious organizations of have been enterer, total the columns.
religious or other related services;
e) the supply of prescription drugs specified in Section 3 – Calculation of Tax Due
directives issued by the relevant government Transfer the total from Section 2 to lines 1 and 2 in
agency, and the rending of medical services;
Section 3. Then calculate the total tax due.
f) the rendering of educational services provided
by educational institutions, as well as child care .
services for children at pre-school institutions; Section 4 – Taxpayer Certification
g) the supply of goods and rending of services in The form must be signed and dated by the
the form of humanitarian aid; taxpayer or the authorized representative at the
h) the supply of electricity, kerosene and water; bottom of page 1. The signature and name of the
i) the provision of transport; preparer, if other than the taxpayer is also
j) permits and license fees; required. If payment is made in person, the
k) the supply of goods or services by a workshop cashier will record this information and the Ministry
employing disabled individuals if more than of Revenue will retain the original form. If you
60% of the employees are disabled; and
need a copy of the Declaration, you should make
l) the supply of books
this before meeting with the cashier.