Addis Ababa Revenues Bureau Issues Directive for Taxpayers Without Account Books

The Addis Ababa City Administration Revenues Bureau has officially published a manual detailing operational procedures for taxpayers who are unable to present account books for the 2018 fiscal year tax declaration period. Under revised federal tax laws and existing proclamations, Category 'A' and 'B' taxpayers are legally obligated to maintain account books, but this transitional mechanism was established following complaints regarding operational complexities. The directive addresses specific sectors, including school catering mothers, sanitation and waste collection associations, lawyers, insurance agents, and transport operators. For certain professionals without trade licenses, 35 percent of total income will be deducted as expenses, leaving 65 percent as taxable income under Schedule 'C'. Transport sector taxpayers in Category 'A' will see a 57 percent inflation adjustment based on previous fiscal years. The bureau explicitly stated that this comprehensive scheme is valid strictly for the 2018 tax year, and benefiting taxpayers must sign a legal pledge agreeing to maintain account books for subsequent budget years alongside administrative penalties for book non-maintenance.