መግቢያ

አንድ ግብር ከፋይ በንግድ እንቅስቃሴው ያመነበትን ወስኖ ያቀረበውን የሂሣብ መግለጫዎችን የታክስ ባለስልጣኑ የግብር ኦዲት በመስራት ግብር ከፋዩ ሊከፍል የሚገባውን ግብር ይወስናል፡፡ በአገራችን የግብር አወሳሰን ዘዴዎች ሁለት ናቸው፡፡ እነዚህም በሂሳብ መዝገብ ወይም በግምት መሠረት ናቸው፡፡

ግብር ከፋዩ ለግብር አወሳሰን ያቀረበው የሂሳብ መዝገብ ሰነዶች ከተጣራ /ከተመረመረ/ በኋላ በመዝገቡ መሠረት ሊከፈል የሚገባው ግብር የሚወሰን ሲሆን፤ በሌላ በኩል የታክስ ባለሥልጣኑ ግብር ከፋዩ ሊከፍል የሚገባውን ግብር በግምት ሊወስን ይችላል፡፡

በግምት የሚወሰን ግብር በሦስት አይነት ዘዴዎች የሚከናወን ሲሆን እነዚህም፤

1. አጭር መግቢያ

ባሳለፍነው ዓመት ኢትዮጵያ ላለፉት ስድስት አስር አመታት ስትጠቀምበት የነበረውን የንግድ ሕግ በማሻሻል በአዲሱ የንግድ ሕግ አዋጅ ቁጥር 1243/2013 ተክታለች፡፡ ለቀድሞ ንግድ ህግ መሻሻል የተለያዩ ምክንያቶች ቢጠቀሱም በሌላው ዓለም የተለመዱ እና ለንግዱ ማህበረሰቡ አስፈላጊ የሆኑ አዳዲስ የንግድ ማህበራትን ማካተት አንዱ እና ዋነኛው ነው፡፡ በቀድሞ የንግድ ህግ አንድ ነጋዴ ሊመሠርት የሚችለው የንግድ ማህበር ወይም ድርጅት ስድስት ዓይነት ሲሆን እነዚህም ተራ የሽርክና ማህበር (ordinary partnership)፣ የህብረት ሽርክና ማህበር (general partnership)፣ ሁለት ዓይነት ኃላፊነት ያለበት የሽርክና ማኅበር (limited Partnership)፣ የእሽሙር ሽርክና ማህበር (joint venture) ፣ የአክሲዮን ማህበር (share compary) እና ኃላፊነቱ የተወሰነ የግል (private limited company) ማህበር ናቸው፡፡   

በአዲሱ የንግድ ሕግ ባለ አንድ አባል ኃላፊነቱ የተወሰነ የግል ማህበር (One person private limited Company) እና ኃላፊነቱ የተወሰነ የሽርክና ማህበር (Limited Liability Partnership) አዲስ የተጨመሩ ማህበራት ሲሆኑ ተራ የሽርክና ማህበር ደግሞ ከአማራጭ ማህበርነት ተቀንሷል፡፡ የዚህ አጭር ፅሁፍ ዓላማ አዳዲስ የተጨመሩትን እንግዳ የንግድ ማህበራት በመመርመር ማስተዋወቅ ነው፡፡

Introduction

Let alone in countries with less developed arbitration industries such as Ethiopia, pathological arbitration clauses are common in countries like the Switzerland, UK, Singapore, and France as well. As stated here, “[a]t least 30 percent of cases have a threshold dispute over arbitrability due to poor drafting of the arbitration clause”.

በአሁን ሰዓት በሀገራችን ኢትዮጵያ ሁለት የከተማ አስተዳደሮች ማለትም የአዲስ አበባ እና የድሬዳዋ ከተማ አስተዳደሮች ይገኛሉ፡፡ እነዚህም የከተማ አስተዳደሮች ህጋዊ ጥንስሳቸው የአዲስ አበባ ከተማ ህገ-መንግስታዊ መሰረት ያለው ሲሆን የድሬዳዋ ከተማ ደግሞ የቻርተር መሰረት ያለው ነው፡፡ በዚህም መሰረት በኢፌዲሪ ህገ-መንግስት አንቀፅ 49 (1) መሰረት የፌዴራሉ መንግስት ርዕሰ ከተማ አዲስ አበባ ነው በማለት ለከተማው እውቅና ሰጥቷል፡፡ የህገ-መንግስቱ አንቀፅ 49 (2) የአዲስ አበባ ከተማ ራሱን በራሱ የማስተዳደር ሙሉ ስልጣን እንዳለውም ደንግጓል፡፡ በተመሳሳይ ሁኔታ የድሬዳዋ አስተዳደር ቻርተር አዋጅ ቁጥር 416/96 የድሬዳዋ ከተማን በማቋቋም እራሱን በራሱ እንደሚያስተዳድር ደንግጓል፡፡

ማንኛውም የከተማ አስተዳደር እራሱን በራሱ ሲያስተዳድር በህግ አግባብ የተቋቋሙ ሶስቱ የመንግስት አካላት ማለትም ህግ አውጪ፣ ህግ አስፈፃሚና ህግ ተርጓሚ አካላት ይኖራቸዋል፡፡ በዚህም አግባብ የአዲስ አበባ ከተማ አስተዳደር በቻርተር አዋጅ ቁጥር 361/95 እንዲሁም የድሬዳዋ ከተማ አስተዳደር በቻርተር አዋጅ ቁጥር 416/96 መሰረት የራሳቸውን የከተማ ፍርድ ቤቶች አቋቋመው በስራ ላይ ይገኛሉ፡፡ የከተማ አስተዳደር ፍርድ ቤቶች ማለት የአዲስ አበባና የድሬዳዋ ከተማ አስተዳደር ፍርድ ቤቶች ማለት እንደሆነ አዋጅ ቁጥር 1234/2013 አንቀፅ 2 (10) በግልፅ አመላክቷል፡፡

እነዚህ የከተማ ፍርድ ቤቶች የፌዴራል ፍርድ ቤቶች አዋጅ ቁጥር 1234/2013 በስራ ላይ ሲውል ስልጣንና ሀላፊነታቸውን በማሻሻል ብቅ ብሏል፡፡ እነዚህ የከተማ ፍርድ ቤቶች ምን አይነት አዲስ ስልጣን ተጨመረላቸው?፣ በፍትሐብሄር እና በወንጀል ጉዳዮች ስልጣናቸው እስከምን ድረስ ነው? እና በተጨመረላቸው ስልጣን ምክንያት የስራ ጫና ሊኖር ስለሚችል ምን አይነት ዝግጅት ማድረግና በህዝብና በተገልጋዩ ማህበረሰብ አመኔታ ያላቸው ፍርድ ቤቶች ለመሆን ምን ማድረግ ይጠበቅባቸዋል የሚሉትን እንደሚከተለው በአጭሩ እንዳስሳለን፡፡ መልካም ንባብ፡፡

Introduction

Part of the Ethiopian Government’s recent reform measure aims to correct imbalances and safeguard macro-financial stability in the country, among others. As part of the requirements for macro-economic stability, the reform program provides improvements to access to finance and the development of a capital market, where securities such as shares, bonds and derivatives are bought and sold. As a result, the National Bank of Ethiopia (NBE), which is the central bank of the country, was tasked to prepare the legal framework and came up with a draft capital markets proclamation, which was later approved and enacted by the Federal Parliament in its regular session held on June 10, 2021, as Proclamation No. 1248/2021. Consequently, actions are being taken by the government to operationalize the Ethiopian Capital Market Authority by the end of 2021 and finally the Ethiopian Securities Exchange through public-private partnership arrangements in 2022.

Historical Reference

As share companies started to flourish in Ethiopia in the 1960s, shares were being traded by the NBE. Later on, the Addis Ababa Share Dealing Group was established to trade shares and government bonds in 1965. The Group started with the listing of 15 companies and four government bonds. The number of companies listed reached 17 the next year. The Addis Ababa Bank, Ethiopia Abattoirs, Bottling Company of Ethiopia, Indo Ethiopian Textiles, HVA Ethiopia, and Tendaho Plantation were some of the traded companies. With a socialist government coming to power, led by Derg, which overthrew the imperial regime in 1974, all the traded companies were nationalized, and consequently, the stock market was shattered.

 Introduction

Save the constitutions of Oromia and Tigray, the remaining seven sub-national constitutions were adopted after the promulgation of the federal constitution. Accordingly, the first SNNPR constitution was adopted in 1995 as per the authorization it gets from Art 50(5) and Art 52(2) (b) of the federal constitution. This constitution was active until it was finally replaced by the revised SNPPR constitution of 2001. As it holds true for other regional constitutions, the revision was the need to constitutional zed principles of separation of power, accountability and transparency in government acts, to organize the structure and administration of state in a way that can facilitate local government, and to create a situation that eases socio-economic development in the region. At the same time, it should also be noted that there are scholars who argue that the reason for the revision of sub-national constitutions is the internal problem of EPRDF. Whatever the case, starting from the inception of a federal system in Ethiopia SNNPR adopted only two constitutions.

This article tries to analyse the unique features of the SNNPR revised constitution and compares this with the FDRE Constitution.

1. Unique features of SNNPR revised constitution

1. The right to work of refugees

 The right to work is one of the fundamental human rights recognized by different human rights instruments. The 1948 Universal Declaration of Human Rights (UDHR) under its Article 23 declared the right to work as a fundamental human right.

For refugees, the right to work is vital for reducing vulnerability, enhancing resilience, securing dignity, and integration. The 1951 Refugee Convention and its 1967 Protocol relating to the Status of Refugees recognize the right to work of refugees including their Right to housing, education, welfare assistance and social security, Freedom of movement, ID documents and travel documents.

To implement the right to work of refugees there are Legal conditions required by refugee law and other national laws. The variety of legal conditions related to the right to work and other legal restrictions on the right to work such as work permits, restricted business sectors, an encampment of refugees, and restrictions on freedom of movement.

 መግቢያ

የኢትዮጵያ የውርስ ሕግ ኑዛዜ ማለት ምን ማለት እንደሆነ የሰጠው ትርጉም ባይኖርም አንድ ኑዛዜ ህጋዊ ውጤት እንዲኖረው ማሟላት የሚገባቸውን መስፈርቶች ምን ምን እንደሆኑ በዝርዝር የሚያስቀምጡ የሕግ ድንጋጌዎችን ከፍትሐብሔር ህግ ቁጥር 857 እስከ 908 ተደንግጎ እናገኘዋለን፡፡

በዚህ ጽሁፍ ኑዛዜ በምን አግባብ ቢደረግ በሕግ ዘንድ ውጤት ይኖረዋል፤በውርስ ሕጋችን ላይ የተቀመጡት የኑዛዜ አደራረግ ስርዓቶች አስገዳጅነታቸው እስከምን ድርስ እንደሆነና ኑዛዜ በፍርድ ቤት ቢጸድቅ ሊያስገኝ የሚችለው ውጤትና ባለመጽደቁ የሚያመጣው ተጽእኖ ምን እንደሆነ ከውርስ ሕግ እና አስገጋጅ ከሆኑ የፌዴራል ጠቅላይ ፍርድ ቤት የሰበር ውሳኔዎች አንጻር  በአጭሩ ዳሰሳ ለማድርግ ተሞክሯል፡፡ 

ለኑዛዜ ዋጋ መኖር አስፈላጊ የሆኑ የስረ ነገር ሁኔታዎች    

Abstract

A minimum wage is the lowest wage that employers may legally pay to workers. The purpose of minimum wages is to protect workers against unduly low pay and they are essentially labour market interventions used by governments either as instruments of political macroeconomics or as social tools. Governments introducing minimum wage policy and legislations basically aim to protect low-income workers through the introduction of minimum wages based on country specific factors. In case of Ethiopia the new labour proclamation which is entered into force in 5th September, 2019 for the first time provide establishment of minimum wage board that will periodically revise minimum wages based on different factors. Since the new minimum wage board in Ethiopia is a new conception it is not perfect in addressing all issues and problems that exist in the implementation of the purpose intended by the government. So this article has employed different sources and explores the minimum wage system in Ethiopia special focusing on new labour proclamations by consulting other countries better experience in tackling those unseen problem and for having strong minimum wage system in the country.

If you have an interest on a property and this interest is registered, it will have legal effects on third parties. The idea is the third party knew or should have known of a prior interest registered before the acquisition of his own interest. Government enhances certainty and security of land transactions by providing a registry system. The purpose of this registry system is to register anyone who has prescribed interests (such as mortgage) on a land so that third parties would have a chance to inspect the registry and decide whether to make another transaction. There is of course a practical question of as to whether the current registry system provides such service to inquirers. Leaving this aside, another question is what if the interest is not registered because the law does not require such interest to be registered in the first place or because of other reasons. Consider the following:

X owns a building part of which is rented to Y on the basis of a written but unregistered contract for a period of 15 years. Y has undertaken to pay the rent quarterly in advance. X developed a business idea and borrowed money from Easymoney Share Company by providing his building as collateral. The contract of mortgage is registered. Now that X defaulted in paying back the sum he borrowed, Easymoney plans to foreclose the building. The question is now as to whether Easymoney or any purchaser of the building will have the right to evict Y?

The above set of facts presents two competing interests. On the one hand, there is the property interest of the bank which did not know of the existence of this long-term contract of rent. On the other hand, you have the contractual interest of Y which has planned all his business on the understanding that he would have the right to the use of the building for the agreed period of time. It is true that this contract was not registered but it is also true that the law does not require such contracts to be registered. In a recent case, the Cassation Division of the Federal Supreme Court decided that Article 1723(1) does not include contracts of leases (Rental Houses Administration Agency v Sosina Asfaw [2005] File Number 15992). Article 1723(1) provides that "a contract creating or assigning rights in ownership or bare ownership on an immovable or an usufruct, servitude or mortgage of an immovable shall be in writing and registered with a court or notary". It should be noted that Article 1723 is concerned with the validity of the contract between the parties and not with its effect on third parties. Therefore, it can be argued that contracts of lease for whatever period of time could be made in any form and will still be valid. The question relates to the effect of contracts of lease on third parties. In this regard, Article 2899(1) provides that "leases for a period exceeding five years shall not affect third parties until they are entered in the registers of immovable property at the place where the immovable is situate". It follows therefore that even if oral or written but unregistered contracts of lease are binding on the parties, their effect on third parties depend on the period of time they are made and whether they are registered. If the lease is made for a period of time exceeding five years, it should be registered for it to have affect third parties. In the above example, the contract of lease is for a period of 15 years but not registered. In such cases, Article 2899(2) provides that the contract of lease affects third parties only for five years from the day when the the third party has registered his/her right on the immovable. It follows therefore that the contract of lease between X and Y affects Easymoney for a period of five years. If on the other hand, the period of time for which the contracts of lease is made is not certain and the contract of lease is not registered, Article 2933(1) and Article 2899(3) provide that this contract is deemed to have been made for indeterminate period of time. Assume in the above case the period of time for which the contract of lease is made is uncertain; in such cases, Easymoney can presume this contract to have been made for indeterminate period of time. The question is what will be the effect of that presumption? According to Article 2966, contracts of leases for an indeterminate periods of time can be terminated by giving default notice. To conclude, it can be said that contracts of lease is binding on the parties in whatever form and for however it is made. But is the effect on third parties depends on two factors: