በፍ/ብ/ሕ አንቀጽ 665(2) መሠረት “የኑዛዜ ቃል አፈፃፀሙም የማይቻል እንደሆነ እንደዚሁ ፈራሽ ነው፡፡” በማለት የደነገገ ሲሆን ይህን ነጥብ አስመልክቶም ሰበር ሰሚ ችሎት የሕግ ትርጉም ሰጥቷል፡፡

ጉዳዩ በስር የመጀመሪያ ደረጃ ፍ/ቤት የቀረበው በአሁኑ አመልካች ሲሆን ጥያቄያቸውም፤ ሟች ባላምባራስ ዘውዴ ደምሴ በመስከረም 26/1984ዓ.ም ያደረጉት ኑዛዜ በፍ/ቤት ፀድቆላቸው የኑዛዜ ወራሽነታቸው ተረጋግጦ እንደሰጣቸው ነው፡፡

ተጠሪዎቹ በተቃዋሚነት ቀርበው አንደኛና ሁለተኛ ተጠሪዎች ሟች መስከረም 26 ቀን 1989 ዓ.ም እና ግንቦት ዐ5 ቀን 1988 ዓ.ም ያደረጋቸው ኑዛዜዎች ሟች የካቲት 12 ቀን 1989 ዓ.ም ባደረጉት ኑዛዜ የተሻሩና የተተኩ በመሆኑ ኑዛዜው ሊፀድቅ አይገባም በማለት የተከራከሩ ሲሆን ሶስተኛው ተጠሪ ግን ለብቻቸው ባቀረቡት መልስ በአመልካች ጥያቄ ላይ ተቃውሞ የሌላቸው መሆኑን ገልፀዋል፡፡

የፌ/የመ/ደ/ፍ/ቤት ለቀረበለት ጉዳይ እንደሚከተለው በማተት ውሳኔውን ሰጥቷል፡፡ ሟች ከመስከረም 26 ቀን 1984 ዓ.ም በኋላ ሁለት የተለያየ ኑዛዜዎች ማድረጋቸውን፣ አንደኛና ሁለተኛ ተጠሪዎች ደግሞ ሟች የካቲት 12 ቀን 1989 ዓ.ም ያደረጉት ኑዛዜ እንዲፀድቅላቸው ጥያቄ አቅርበው የአሁኗ አመልካች እና የአሁኑ ሦስተኛ ተጠሪ በተቃዋሚነት ቀርበው ይኸው ኑዛዜ በመ/ቁ 1169 የካቲት 10 ቀን 1997 ዓ.ም በፍ/ቤቱ መጽደቁን፤ መስከረም 26 ቀን 1984 ዓ.ም በተደረገው ኑዛዜ ሟች በወረዳ 3 ቀበሌ 44 የቤት ቁ.220 የሆነውን ቤታቸውን ለወ/ሮ የውብዳር አልማዝ ዘውዴ መስጠታቸውን በመከጡሪ ከተማ ያለውንም ቤት ወ/ሮ አልማዝ ዘውዴ በራሷ ገንዘብ የገዛችው መሆኑን ገልፀው ማንም እንዳይጠይቃት የተናዘዙ መሆኑን ሆኖም እነዚህን ንብረቶች ወ/ሮ እቴቱ ዘውዴ እንዲወስዱ የካቲት 12 ቀን 1989 ዓ.ም ባደረጉት ኑዛዜ መናዘዛቸውን ዘርዝሮ መስከረም 26 ቀን 1984 ዓ.ም ተደረገ የተባለው ኑዛዜ በፍ/ብ/ሕ/ቁ. 859(2) መሠረት በሟች ተለውጧል የሚል ምክንያት በመያዝ የአመልካችን የኑዛዜ ይጽደቅልኝ ጥያቄ ሳይቀበለው ቀርቷል፡፡

Recent improvement on Mining Income Tax Payment Law of Ethiopia

Just like any other business activity income acquired from Mining Business activity, whether it is Large Scale or small scale, is subjected to taxation as per the Ethiopian Mining Income Tax Proclamation No. 53/1993, as amended by Proclamation No. 23/1996. According to this proclamation, a holder of Large Scale or Small Scale mining license shall pay 35% income tax on the taxable income.

Calculation of the Taxable income

This taxable income will be calculated by subtracting from gross income for the accounting year in question all allowable revenue expenditure, depreciation, reinvestment deduction and permitted losses.

The Gross income mentioned includes all revenue actually received from mining operations, provided that such revenue resulted from a transaction with a person who was not an affiliate. But if any revenue was received from an affiliate, the licensing Authority may adjust such amount to reflect the proper revenue that would have been received based on market prices for similar arms-length transactions.

Sometime petite issues like “who has the jurisdiction to entertain complains regarding trade name registration” could be controversial. This is what happened on the case of Ato Habteweld Zergaw Management Consultancy Institute vs Ethiopian Ministry of Justice.

If one reads art. 2(9) and 16 of proclamation no. 686/2002 together, one can grasp that the Ministry of Trade has the jurisdiction to entertain administrative matters that may arise regarding the procedures of registration. But the provision doesn’t clearly state whether the meaning of “complains” stipulated in this provision is on the Appeal or the First Instance Level.

Accordingly, the cassation bench has given interpretation with regards to this.

The matter was between the applicants Ato Habteweld Zergaw Management Consultancy Institute and the respondent the Ministry of Justice. The matter started up on the application of the applicant. He stated that the respondent registered a trade name very similar to the one the applicant possessed despite the fact that an opposition was brought to it to that effect. So, the applicant is claiming for the cancellation of the trade name.

The First Instance Court that entertained the matter rejected the applicant’s claim stating that the matter will only be entertained as a matter of appeal and not as a matter of first instance. The High Court confirmed with the Federal First Instance’s Court decision.

If you are a business company intending to open a new business here in Ethiopia or an already established business, here is the list of taxes imposed on business companies operating in Ethiopia. Basically the Ethiopian tax law provides Direct and Indirect Taxes.

The Direct Taxes are divided into five categories:

  1. Personal income tax,
  2. Rental tax,
  3. Withholding tax,
  4. Business profit tax and
  5. Other taxes. Income From Rent Of Patent And Copyright, Income From Winning Lottery, Income From Share In Company…etc fall under this category.

 
The main types of indirect taxes applicable are

  1. Value Added Tax (VAT),
  2. Customs Duty,
  3. Excise and
  4. Turn Over Taxes.