Bisrat & Beliyu Law Office

07/05/2020

Tigray ruling party's plan to proceed with polls before the rest of the country holds national elections may face legal obstacles.

17/04/2020

Customs Duty Paying Value in Ethiopia

Customs Duty Paying Value in Ethiopia ================================= In principle, a person who imports commercial goods to Ethiopia is subject to the payment of customs duties and taxes. Such importer is subject to the payment of customs duty, VAT, sur tax, withholding tax, and excise tax. In fa...

13/04/2020

Customs Valuation System in Ethiopia
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In Ethiopia, the duty paying value of goods is determined according to Proclamation No. 859/2014, and Directives No. 111/2015 and 158/2019. In this regard, the Customs Proclamation is the top in the hierarchal ladder to set customs valuation rules. Accordingly, Customs Proclamation No. 859/2014 provides a customs valuation system for Ethiopia. The Proclamation primarily bases itself on transaction value to assess customs duty value of a good (Article 90). However, where the transaction value of the good cannot be determined based on transaction value, the Customs Commission will resort to the following five (5) methods to determine the value of a good.
- The transaction value of identical goods (Proc. No. 859/2014, Art. 91)
- The transaction value of similar goods (Proc. No. 859/2014, Art. 92)
- The deductive value method (Proc. No. 859/2014, Art. 93)
- The computed value method (Proc. No. 859/2014, Art. 94)
- The fall-back method. (Proc. No. 859/2014, Art. 95)
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P.S. The above valuation methods shall be used in hierarchical order.
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27/09/2019

04/09/2019

https://www.bisratlawoffice.com/%e1%8b%a8%e1%8d%8c%e1%8b%b4%e1%88%ab%e1%88%8d-%e1%8d%8d%e1%88%ad%e1%8b%b5-%e1%89%a4%e1%89%b6%e1%89%bd%e1%8a%95-%e1%8a%a0%e1%8b%8d%e1%89%b6%e1%88%9c%e1%89%b5/

The original article is published on the Ethiopian Reporter. If you are interested in reading the original one please follow the link https://www.ethiopianreporter.com/article/16001

12/05/2019

https://l.facebook.com/l.php?u=https%3A%2F%2Fbloom.bg%2F2HjyKIi&h=AT33XnDHUkFW8O_Z_jTifOkjzjaJbALbGU5oq7o8Jh1WbKQm-n62PdbK3pxpBJdV__KN4vGvuaYq5yqqX6zskzb2GApN14RaKnBvUXMWtKQiUv2AZmX6FrtYbO-TveqmQuWcWZGrXA

The amount of money Boeing Co. and its insurers will pay to the families of those who perished aboard two doomed jets will be dictated in part by one particularly grim calculation: How long did the victims know they were plunging to their deaths.

30/10/2018

https://www.bisratlawoffice.com/%e1%8b%a8%e1%88%b0%e1%88%ab%e1%89%b0%e1%8a%9b-%e1%8b%a8%e1%89%b5%e1%88%ad%e1%8d%8d-%e1%88%b0%e1%8b%93%e1%89%b5-%e1%88%a5%e1%88%ab-%e1%8a%ad%e1%8d%8d%e1%8b%ab-%e1%88%b5%e1%88%8c%e1%89%b5/

የአሠሪና ሰራተኛ አዋጅ ቁጥር 377/96 አንድ ሠራተኛ ከመደበኛ የሥራ ሰዓት ውጪ ለአሠሪው ለሚሰጠው የዕረፍት ቀን፣ የበዓላት ቀን እና የምሽት አገልግሎቶች የትርፍ ሠዓት ክፍያ እንዲፈፀምለ....

30/10/2018

https://www.bisratlawoffice.com/subliminal-messages-in-advertisements-concerns-to-talk-about/

30/10/2018

https://www.bisratlawoffice.com/the-basics-of-a-brownfield-investment-legal-due-diligence-report/

This presentation summarizes the basics of a brownfield investment due diligence report. If you want to download the presentation in pdf format click the following link -> The Basics of a Brownfield Investment Legal Due Diligence Report.pdf

30/10/2018

https://www.bisratlawoffice.com/medical-institutions-and-their-employees-obligation-to-give-emergency-medical-treatment-for-victims-of-motor-vehicle-accident/

Motor vehicle accident is the largest single cause of death and common cause of hospital admission and life-long disability.[1] According to UN Reports, every year more than 1.3 million people die due to car accident.[2] Among these, 65 percent of deaths involve pedestrians, from which 35 percent ar...

07/09/2018

https://www.bisratlawoffice.com/%e1%8b%a8%e1%8a%a0%e1%8b%a8%e1%88%ad-%e1%89%b5%e1%88%ab%e1%8d%8a%e1%8a%ad-%e1%89%b0%e1%89%86%e1%8c%a3%e1%8c%a3%e1%88%aa%e1%8b%8e%e1%89%bd-%e1%8b%a8%e1%88%b5%e1%88%ab-%e1%88%8b%e1%8b%ad-%e1%8a%a0/

ሰሞነኛው ጉዳይ ከኢትዮጵያ ሲቪል አቪዬሽን የአየር ትራፊክ ተቆጣጣሪዎች የስራ ላይ አድማ ጋር የተያያዘ ነው፡፡ በዚህም በአንዱ ዘንግ የሚነሳው ነጥብ እነዚህ ሰራተኞች የስራ ላይ አድማ ...