These regulations are issued by the Council of Ministers pursuant to Article 72 Sub-Article (1) of the Value Added Tax Proclamation No. 1341/2024. PART ONE GENERAL

1. Short Title These Regulations may be cited as the “Council of Ministers Value Added Tax Regulation No 570/2025”.

2. Definitions In these Regulations, unless the context requires otherwise፤

 1/ “Commission” means the Customs Commission established under the Definition of Powers and Duties of the Executive Organs of the Federal Democratic Republic of Ethiopia Proclamation No. 1263/2021;

2/ “Ministry” means the Ministry of Finance;

3/ “Proclamation” means the Value Added Tax Proclamation No. 1341/2024;

4/ “Tax Administration Proclamation” means the Tax Administration Proclamation No. 983/2016; 5/ “Tax Authority” means, as the case may be, the Ministry of Revenue, or a Regional or City Administration Revenue Bureau with delegated authority under Article 4 of the Proclamation;

6/ “TIN” means a taxpayer identification number issued under Part Three Chapter Two of the Tax Administration Proclamation;