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Ministry of Revenues Drafts Directive to Correct Tax Notice Errors

TIKVAH Ethiopia · 6 hours ago · Read the Full Story on TIKVAH Ethiopia
Ministry of Revenues Drafts Directive to Correct Tax Notice Errors
AI SUMMARY

The Ministry of Revenues has prepared a draft directive allowing corrections for calculation, accounting, and legal interpretation errors in tax decision notices.

  • The Ministry of Revenues opened three draft tax directives for public comment from the business community before their approval.
  • The three draft directives cover tax accounting record-keeping, the correction of errors in tax decision notices, and the issuance of tax clearance certificates.
  • The directive for correcting tax decision notice errors is issued under Article 96(2) of the Revised Tax Administration Proclamation No. 1434/2018.
  • Tax authorities can correct a tax decision notice if there is a calculation or accounting error, new or previously unseen relevant evidence is presented, or the decision conflicts with mandatory tax law interpretations.
  • Corrections must involve substantive errors that alter the tax liability or refund amount.
  • The correction process can be initiated by the taxpayer or the authority, and must occur within five years of the original decision or one year of discovering the error, whichever comes first, provided the case is not before an appeal commission or regular court.
  • A taxpayer must submit a written request to the issuing branch office, whose manager must decide within five days.
  • Taxpayers dissatisfied with a branch manager's decision can appeal to the Tax Operations or Tax Systems sector within five days, and further to the Minister of Revenues within three days.
  • Corrections cannot be made more than once for the same type of error, and the new procedures replace relevant articles in Directives 152/2011, 138/2011, and 176/2015.
Read the Full Story on TIKVAH Ethiopia
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