AmendmentTax

Amendment to the Directive to provide for Tax and Duty Exemption for Vehicles Rendering Taxi Transport Services Directive No. 898/2022

Ministry of Finance898/2022

Summary

This document amends Directive No. 70/2021 concerning tax and duty exemptions for vehicles used in taxi transport services. It modifies the procedures for vehicle replacement and new vehicle acquisition by taxi owners and associations.

Who's affected

Taxi transport service providers and taxi owners' associations.

Action required

Taxi owners and associations should consult the amended directive for updated documentation requirements when replacing vehicles or acquiring new ones.

Key points

4
  • Amends Directive No. 70/2021.
  • Modifies procedures for tax and duty exemptions for taxi vehicles.
  • Specifies documentation for vehicle replacement.
    • Show 1 more
    • Specifies documentation for new vehicle acquisition by taxi associations.

Requirements

2
  • Taxi owners replacing a vehicle must provide TIN of the Taxi Owners Association, commercial registration/renewed business license, plate number of the old vehicle, and proof of duty/tax payment on the old vehicle.
  • New taxi owner associations or existing associations buying new vehicles must provide TIN of the Taxi Owners Association and commercial registration/renewed business license.

Rights and permissions

1
  • Right to apply for tax and duty exemptions for vehicles rendering taxi transport services, subject to fulfilling the requirements.

Restrictions

1
  • Specific documentation is required for vehicle replacement and acquisition to qualify for exemptions.

Objectives

2
  • To amend the procedures for tax and duty exemptions related to taxi transport vehicles.
  • To clarify the documentation required for vehicle replacement and new vehicle acquisition by taxi associations.

Organizations

3
  • Ministry of Finance
  • Ministry of Transport and Logistics
  • Taxi Owners Association

Legal references

2
  • Customs Proclamation No. 859/2014 (as amended)
  • Duty and Tax Exemption for Vehicles Rendering Taxi Transport Services Directive No. 70/2021
Original sourcehttps://justice.gov.et/en/directives/amendment-to-the-directive-to-provide-for-tax-and-duty-exemption-for-vehicles-rendering-taxi-transport-services-directive-no-898-2022/
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