Casual Property Rental
Casual Property Rental
Casual Property Rental
Republic of Ethiopia
Ministry of Revenue Schedule D Casual Property The National Regional
Rental Tax Declaration Government of Oromia
Ethiopia Revenues &
Custom Authority Bureau of Revenues
Section 1 – Taxpayer Information
3. Taxpayer Identification Number 8. For the Year of
1. Name (organization Name or Name, Father’s Name, 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
Instructions
Article 35 of the Income Tax Proclamation No. 74/2003, 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 provided
shall pay tax on the annual gross income at the rate of by the Oromia Bureau of Revenues and must be entered
fifteen percent (15%). This tax is final tax in lieu of a not each time an Employment Income Tax Declaration is
income tax.” Article 18 of the Council of Oromia Regional filed. If you have not been issued this number, contact
Government Regulations No. 37/2004 further states: “For your local central registration office.
purposes of Article 35 of the Proclamation income from 5 Filing Month and Year – Enter month and year for
rental of property shall mean gross income derived by a which you are filing this return.
person not engaged in regular trade from casual rent of 6 Tax Centre – Enter name of Tax Centre where you are
movable 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 47 (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.
Oromia Bureau of Revenues (Draft as of 4/28/06) OBR Form 1405 (5/2006)