This section defines a “withholding agent” – anyone who pays certain amounts to a resident or non-resident. In practice, this includes:
The best PDF will clearly state that failure to withhold makes the agent personally liable for the tax.
A: By the 15th of the following month (or next business day). Late remittance triggers Article 61 penalties. withholding tax proclamation in ethiopia pdf best
This is Pay-As-You-Earn tax withheld by employers from employees' salaries.
The proclamation states that withholding must occur at the earlier of: This section defines a “withholding agent” – anyone
This is a common compliance trap. The best PDFs highlight this “accrual” rule clearly.
Because copyright of official legal texts belongs to the Ethiopian government, the best sources are legal databases and institutional repositories. Here are the top three sources: The best PDF will clearly state that failure
Meta Description: Need the Withholding Tax Proclamation in Ethiopia PDF best version? This guide breaks down Proclamation No. 979/2016, amendments, rates, exemptions, and where to download the official, clearest PDF.