የኤክሳይዝ ታክስ አዋጅ ቁጥር 1186/2012 (እንደተሻሻለ) አንቀጽ 10 (2) ከአዋጁ ጋር በተያያዘው ሰንጠረዥ 1 በተመለከተው የማስከፈያ መጣኔ ላይ የገንዘብ ሚኒስቴር በሚያወጣው መመሪያ መሠረት ቢያንስ በዓመት አንድ ጊዜ የዋጋ ንረት ማስተካከያ ሊደረግ እንደሚገባ የሚደነግግ በመሆኑ፤

የፕላንና ልማት ሚኒስቴር ያወጣውን ከ2012 እስከ 2015 በጀት ዓመት ያለውን ዓመታዊ አገራዊ ጠቅላላ ምርት ዲፊሌተር መረጃ በመጠቀም በአልኮል መጠጦች፤

በትምባሆና በትምባሆ ውጤቶች እንዲሁም በፕላስቲክ ከረጢት ላይ በቁርጥ የተጣለውን የኤክሳይዝ ታክስ መጣኔ ማስተካከል በማስፈለጉ፤

የኤክሳይዝ ታክስ አዋጅ ቁጥር 1186/2012 (እንደተሻሻለ) አንቀጽ 10 (2 ) እና 42 (2) ለገንዘብ ሚኒስቴር በተሰጠው ሥልጣን መሠረት የሚከተለው መመሪያ ወጥቷል።

Whereas, Article 10 (2) of the Excise Tax Proclamation No. 1186/2020 (as amended) provides that inflation adjustment shall be made at least once a year on the specific rates of excise tax provided under Table 1 attached to the Proclamation in accordance with the directives issued by the Ministry of Finance;

Whereas, it has become necessary to make adjustment on the specific excise tax rates imposed on the alcoholic beverages; tobacco and tobacco products as well as plastic bags using the annual national gross product deflator data from 2020 to 2023 fiscal year issued by the Ministry of Planning and Development;

Now therefore, in accordance with Article 10 (2) and 42(2) of Excise Tax Proclamation No. 1186/2020 (as amended), the following Directive has been issued by the Ministry of Finance.