Article 93-100 Ethiopian Constitution 1994
Article 93, 94, 95, 96, 97, 98, 99 and 100 of the Constitution of Ethiopia 1994, among others, are under Chapter eleven of the Act. Chapter eleven is titled Miscellaneous Provisions.
Article 93 Ethiopian Constitution 1994
Declaration of State of Emergency
1. (a) The Council of Ministers of the Federal Government shall have the power to decree a state of emergency should an external invasion, a break down of law and order which endangers the constitutional order and which cannot be controlled by the regular law enforcement agencies and personnel, a natural disaster, or an epidemic occur.
(b) State executives can decree a state-wide state of emergency should a natural disaster or an epidemic occur. Particulars shall be determined in State Constitutions to be promulgated in conformity with this Constitution.
2. A state of emergency declared in accordance with sub-Article 1 (a) of this Article:
(a) If declared when the House of Peoples’ Representatives is in session, the decree shall be submitted to the House within forty-eight hours of its declaration. The decree, if not approved by a two-thirds majority vote of members of the House of Peoples’ Representatives, shall be repealed forthwith.
(b) Subject to the required vote of approval set out in (a) of this sub-Article, the decree declaring a state of emergency when the House of Peoples’ Representatives is not in session shall be submitted to it within fifteen days of its adoption.
3. A state of emergency decreed by the Council of Ministers, if approved by the House of Peoples’ Representatives, can remain in effect up to six months. The House of Peoples’ Representatives may, by a two-thirds majority vote, allow the state of emergency proclamation to be renewed every four months successively.
4. (a) When a state of emergency is declared, the Council of Ministers shall, in accordance with regulations it issues, have all necessary power to protect the country’s peace and sovereignty, and to maintain public security, law and order.
(b) The Council of Ministers shall have the power to suspend such political and democratic rights contained in this Constitution to the extent necessary to avert the conditions that required the declaration of a state of emergency.
(c) In the exercise of its emergency powers the Council of Ministers cannot, however, suspend or limit the rights provided for in Articles 1, 18, 25. and sub-Articles 1 and 2 of Article 39 of this Constitution.
5. The House of Peoples’ Representatives, while declaring a state of emergency, shall simultaneously establish a State of Emergency Inquiry Board, comprising of seven persons to be chosen and assigned by the House from among its members and from legal experts.
6. The State of Emergency Inquiry Board shall have the following powers and responsibilities:
(a) To make public within one month the names of all individuals arrested on account of the state of emergency together with the reasons for their arrest.
(b) To inspect and follow up that no measure taken during the state of emergency is inhumane.
(c) To recommend to the Prime Minister or to the Council of Ministers corrective measures if it finds any case of inhumane treatment.
(d) To ensure the prosecution of perpetrators of inhumane acts.
(e) To submit its views to the House of Peoples’ Representatives on a request to extend the duration of the state of emergency.
Article 94 Ethiopian Constitution 1994
Financial Expenditures
1. The Federal Government and the States shall respectively bear all financial expenditures necessary to carry out all responsibilities and functions assigned to them by law. Unless otherwise agreed upon, the financial expenditures required for the carrying out of any delegated function by a State shall be borne by the delegating party.
2. The Federal Government may grant to States emergency, rehabilitation and development assistance and loans due care being taken that such assistance and loans do not hinder the proportionate development of States. The Federal Government shall have the power to audit and inspect the proper utilization of subsidies it grants to the States.
Article 95 Ethiopian Constitution 1994
Revenue
The Federal Government and the States shall share revenue taking the federal arrangement into account.
Article 96 Ethiopian Constitution 1994
Federal Power of Taxation
1. The Federal Government shall levy and collect custom duties, taxes and other charges on imports and exports.
2. It shall levy and collect income tax on employees of the Federal Government and international organizations.
3. It shall levy and collect income, profit, sales and excise taxes on enterprises owned by the Federal Government.
4. It shall tax the income and winnings of national lotteries and other games of chance.
5. It shall levy and collect taxes on the income of air, rail and sea transport services.
6. It shall levy and collect taxes on income of houses and properties owned by the Federal Government; it shall fix rents.
7. It shall determine and collect fees and charges relating to licences issued and services rendered by organs of the Federal Government.
8. It shall levy and collect taxes on monopolies.
9. It shall levy and collect Federal stamp duties.
Article 97 Ethiopian Constitution 1994
State Power of Taxation
1. States shall levy and collect income taxes on employees of the State and of private enterprises.
2. States shall determine and collect fees for land usufractuary rights.
3. States shall levy and collect taxes on the incomes of private farmers and farmers incorporated in cooperative associations.
4. States shall levy and collect profit and sales taxes on individual traders carrying out a business within their territory.
5. States shall levy and collect taxes on income from transport services rendered on waters within their territory.
6. They shall levy and collect taxes on income derived from private houses and other properties within the State. They shall collect rent on houses and other properties they own.
7. States shall levy and collect profit, sales. excise and persona! income taxes on income of enterprises owned by the States.
8. Consistent with the provisions sub-Article 3 of Article 98, States shall levy and collect taxes on income derived from mining operations, and royalties and land rentals on such operations.
9. They shall determine and collect fees and charges relating to licences issued and services rendered by State organs.
10. They shall fix and collect royalty for use of forest resources.
Article 98 Ethiopian Constitution 1994
Concurrent Power of Taxation
1. The Federal Government and the States shall jointly levy and collect profit, sales, excise and personal income taxes on enterprises they jointly establish.
2. They shall jointly levy and collect taxes on the profits of companies and on dividends due to shareholders.
3. They shall jointly levy and collect taxes on incomes derived from large-scale mining and all petroleum and gas operations, and royalties on such operations.
Article 99 Ethiopian Constitution 1994
Undesignated Powers of Taxation
The House of the Federation and the House of Peoples’ Representatives shall, in a joint session, determine by a two-thirds majority vote on the exercice of powers of taxation which have not been specifically provided for in the Constitution.
Article 100 Ethiopian Constitution 1994
Directives on Taxation
1. In exercising their taxing powers, States and the Federal Government shall ensure that any tax is related to the source of revenue taxed and that it is determined following proper considerations.
2. They shall ensure that the tax does not adversely affect their relationship and that the rate and amount of taxes shall be commensurate with services the taxes help deliver.
3. Neither States nor the Federal Government shall levy and collect taxes on each other’s property unless it is a profit-making enterprise.
See also:
Article 85-92 Ethiopian Constitution 1994 [Chapter 10 – National Policy Principles and Objectives]
