Mela Tax and Accountancy

አዲሱ የግብር ማሳወቅያ ቅጽ አሞላል

profit tax form

This is because LIFO may not reflect the actual flow of inventory and can distort financial statements Businesses reporting under IFRS must not use LIFO 📅 When Is Inventory Recognized as an Expense? Inventory remains an asset until it is sold When inventory is sold Its carrying amount becomes Cost of Sales or Cost of Goods Sold (COGS) At that point The inventory leaves the Statement of Financial Position And appears as an expense in the Statement of Profit or Loss 📈 Why Inventory Valuation Matters Incorrect inventory valuation affects almost every financial statement If inventory is overstated • Profit may be overstated • Assets may be overstated • Taxes may be higher If inventory is understated • Profit may appear lower • Assets may be understated • Investors may underestimate the business Accurate inventory valuation leads to more reliable financial reporting ⚠️ Common Mistakes Businesses Make Many businesses make errors such as • Including selling expenses in inventory cost • Ignoring damaged or obsolete inventory • Using LIFO under IFRS • Failing to write inventory down to NRV • Not performing regular inventory counts • Recording inventory that no longer exists These mistakes can significantly distort financial statements 🌍 Why IAS 2 Is Important IAS 2 helps businesses • Measure inventory consistently • Report reliable financial information • Prevent overstatement of profits • Improve inventory management • Support better business decisions It also ensures that investors, lenders, auditors, and regulators receive accurate information about one of the most significant assets in many businesses 💡 Practical Example Imagine a clothing store purchased jackets for $80 each After several months, fashion trends changed The jackets can now only be sold for $70, and it will cost $5 each to sell them Cost = $80 Selling Price = $70 Selling Costs = $5 NRV = $65 Since NRV is lower than cost, IAS 2 requires the jackets to be reported at $65, not $80 This ensures the financial statements reflect economic reality rather than wishful thinking 📚 Final Thoughts IAS 2 is much more than an accounting rule about inventory It protects the reliability of financial statements by ensuring inventory is measured realistically The key lesson to remember is Inventory should never be carried at more than the amount the business expects to recover from selling it Always remember the golden rule of IAS 2 Inventory is measured at the LOWER of Cost and Net Realizable Value (NRV) Understanding this principle will help you prepare more accurate financial statements, make better inventory decisions, and strengthen your knowledge of IFRS 💬

📦 IAS 2 Inventories If you work in Accounting, Finance, Audit, Procurement, or own a business that buys and sells goods, then IAS 2 Inventories is one of the most important accounting standards you should understand Many businesses make costly mistakes by valuing inventory incorrectly Some overstate profits Some understate assets Others end up paying more tax or making poor business decisions because their inventory records are inaccurate That is exactly why IAS 2 exists It provides guidance on how inventories should be measured, valued, and reported in the financial statements 🎯 What Is IAS 2? IAS 2 Inventories is an International Accounting Standard that prescribes the accounting treatment for inventories It explains • What qualifies as inventory • How inventory should be measured • Which costs should be included • Which costs should be excluded • When inventory should be recognized as an expense The main objective of IAS 2 is to ensure that inventory is reported at a value that reflects its true economic benefit 📦 What Is Inventory? Inventory refers to assets that are • Held for sale in the ordinary course of business • In the process of production for sale • Materials or supplies that will be consumed in producing goods or providing services Examples of Inventory A supermarket • Food • Drinks • Household products A manufacturing company • Raw materials • Work in Progress • Finished Goods A car dealership • Vehicles available for sale A pharmacy • Medicines • Medical supplies Inventory represents money tied up in products until they are sold 📌 The Core Principle of IAS 2 The golden rule of IAS 2 is simple Inventory must be measured at the LOWER of • Cost OR • Net Realizable Value (NRV) This principle prevents businesses from overstating the value of inventory 💰 What Is Cost? The cost of inventory includes all costs incurred to bring the inventory to its present location and condition These include 1 Purchase Costs • Purchase price • Import duties • Non refundable taxes • Freight charges • Transportation costs • Insurance during transportation Less • Trade discounts • Rebates 2 Conversion Costs These are costs incurred in converting raw materials into finished goods Examples include • Direct labour • Factory overheads • Production costs 3 Other Costs Other costs directly attributable to bringing inventory to its current condition For example • Product design costs • Special handling costs Only costs that add value to inventory should be included ❌ Costs That Must NOT Be Included IAS 2 specifically excludes certain costs from inventory These should be recognized as expenses when incurred Examples include • Abnormal waste • Storage costs after production • Administrative expenses unrelated to production • Selling and marketing expenses • Distribution costs These costs do not increase the value of inventory 📉 What Is Net Realizable Value (NRV)? Net Realizable Value is the estimated selling price of inventory less • Estimated costs to complete the item • Estimated costs required to sell the item Formula NRV = Estimated Selling Price Less Completion Costs Less Selling Costs Example Suppose a company owns inventory costing $15,000 Due to market changes, it can only be sold for $14,000 Selling expenses are expected to be $500 NRV $14,000 Less $500 NRV = $13,500 Since Cost = $15,000 NRV = $13,500 The inventory must be reported at $13,500 This prevents assets and profits from being overstated 📊 Inventory Costing Methods Allowed by IAS 2 IAS 2 allows 1 FIFO (First In First Out) The oldest inventory purchased is assumed to be sold first Ending inventory consists of the newest purchases FIFO is widely used because it often reflects the physical movement of goods 2 Weighted Average Cost The cost of inventory is determined using the average cost of all similar inventory items This method smooths out price fluctuations 🚫 Inventory Costing Method NOT Allowed LIFO (Last In First Out) IAS 2 does not permit LIFO

Assets and liabilities should not generally be offset against each other Income and expenses should also not be offset unless an IFRS specifically permits it This provides greater transparency 7 Comparative Information Financial statements should include comparative figures from the previous reporting period This allows users to evaluate trends and performance over time 📊 Minimum Items on the Statement of Financial Position IAS 1 requires important line items such as • Property, Plant and Equipment • Investment Property • Intangible Assets • Financial Assets • Inventories • Trade and Other Receivables • Cash and Cash Equivalents • Trade and Other Payables • Borrowings • Provisions • Current Tax Liabilities • Deferred Tax Assets and Liabilities • Share Capital • Retained Earnings These may be expanded depending on the nature of the business 📈 Current and Non Current Classification IAS 1 requires businesses to classify assets and liabilities as Current Assets Expected to be realized or used within twelve months Examples include • Cash • Inventory • Trade Receivables Non Current Assets Expected to provide benefits beyond twelve months Examples include • Buildings • Machinery • Vehicles • Long term investments Current Liabilities Obligations expected to be settled within twelve months Examples include • Trade Payables • Short term Loans • Accrued Expenses Non Current Liabilities Obligations due after more than one year Examples include • Long term Loans • Bonds Payable • Lease Liabilities 🚫 Common Mistakes When Applying IAS 1 Many businesses make avoidable errors, including • Omitting required disclosures • Incorrect classification of assets and liabilities • Failing to present comparative figures • Inconsistent accounting policies • Poor presentation of notes • Offsetting income and expenses without permission Avoiding these mistakes improves the quality and credibility of financial reports 🌍 Why IAS 1 Matters IAS 1 promotes transparency and consistency in financial reporting around the world It helps • Investors compare companies • Banks assess loan applications • Regulators monitor compliance • Business owners understand financial performance • Auditors evaluate whether financial statements comply with IFRS Without IAS 1, comparing financial statements between companies and countries would be much more difficult 📚 Final Thoughts IAS 1 is one of the most important accounting standards because it establishes how financial statements should be presented, ensuring they are reliable, understandable, comparable, and useful Remember Accounting is not just about preparing numbers It is about presenting financial information in a way that helps people make better decisions A well prepared financial statement builds confidence, improves transparency, and supports sound business decisions

📘 IAS 1 Presentation of Financial Statements Every accountant, finance professional, and business owner should understand IAS 1 because it forms the foundation of financial reporting under International Financial Reporting Standards (IFRS) It does not tell you how to record transactions Instead, it explains how financial statements should be presented so they are useful, consistent, and comparable across different companies and countries Whether you are preparing financial statements for an examination, your employer, or your own business, understanding IAS 1 is essential 🎯 What Is IAS 1? IAS 1 Presentation of Financial Statements establishes the overall requirements for preparing and presenting general purpose financial statements Its objective is to ensure that financial statements are • Fairly presented • Consistent from one period to another • Comparable with those of other companies • Useful for investors, lenders, regulators, and other stakeholders In simple terms IAS 1 ensures that financial statements tell the financial story of a business clearly and honestly 📌 The Objective of IAS 1 The primary objective of IAS 1 is to provide information about an entity's • Financial position • Financial performance • Cash flows This information helps users make informed economic decisions such as investing, lending, or evaluating management's performance 📑 Complete Set of Financial Statements Under IAS 1 According to IAS 1, a complete set of financial statements includes 1 Statement of Financial Position This shows • Assets • Liabilities • Equity It provides a snapshot of what the business owns and owes at the reporting date 2 Statement of Profit or Loss and Other Comprehensive Income This reports • Revenue • Expenses • Profit or Loss • Other Comprehensive Income It explains how the business performed during the accounting period 3 Statement of Changes in Equity This shows changes in owners' equity arising from • Profit or loss • Dividends • Share capital • Reserves It explains why equity increased or decreased during the year 4 Statement of Cash Flows This explains how cash moved through the business during the reporting period It is divided into • Operating activities • Investing activities • Financing activities Cash flow information helps users understand whether the business can generate sufficient cash to sustain operations 5 Notes to the Financial Statements These provide detailed explanations that cannot fit into the main statements The notes include • Accounting policies • Supporting schedules • Significant estimates • Judgments made by management • Additional disclosures required by IFRS Without the notes, users may not fully understand the numbers presented ⚖️ Fundamental Principles of IAS 1 IAS 1 is built on several important principles 1 Fair Presentation Financial statements must faithfully represent the financial position and performance of the business Information should be complete, neutral, and free from material error 2 Going Concern Financial statements are prepared on the assumption that the business will continue operating for the foreseeable future If management believes the business may not continue, this must be disclosed 3 Accrual Basis of Accounting Transactions are recognized when they occur, not when cash is received or paid For example Revenue is recognized when it is earned Expenses are recognized when they are incurred This provides a more accurate picture of financial performance 4 Consistency Accounting policies and presentation should remain consistent from one year to another Changes should only occur when required by an IFRS or when they improve the usefulness of financial information Consistency allows users to compare financial statements across reporting periods 5 Materiality Only information that could influence users' decisions needs to be separately disclosed Small or insignificant items may be grouped together Material information must never be hidden or omitted 6 No Offsetting

የተመዘገበ ሰው ለስራው ለከፈለው የግብአት ታክስ ተቀናሽ ማግኘት እንደሚችል ይታወቃል። ሆኖም ግን የሚከተሉትን ወጪዎች ሲያደርግ የከፈለው የግብዓት ታክስ ተቀናሽ አይደረግለትም:: 1. የመንገደኛ ተሽከርካሪ ወጪዎች ግብይት ወይም ኪራይ ላይ የተሰማራ እና ተሽከርካሪው የተገዛው እና ፈቃድ የተሰጠው ለዚህ ታክስ የሚከፈልበት የሥራ እንቅስቃሴ ካልሆነ በስተቀር የመንገደኞች ተሽከርካሪ ግዥ ወይም ከእነዚህ ተሽከርካሪዎች መለዋወጫ ወይም ጥገና ወይም ዕድሳት ጋር በተያያዘ የከፈለው ታክስ፤ 2. የመዝናኛ ወይም መስተንግዶ አገልግሎት ግዥዎች ከዚህ በታች ከተመለከቱት በስተቀር የተመዘገበው ሰው ለመዝናኛ ወይም የመዝናኛ አገልግሎት ለመስጠት ያከናወነው ግዢ ከሆነ:- • የመዝናኛው አገልግሎት የተሰጠው ማናቸውም ሰው ታክስ የሚከፈልበትን መደበኛ የመዝናኛ አገልግሎት በሚሰጥበት ሁኔታ ከሆነ እና የመዝናኛ አገልግሎቱ ግንኙነት ላለው ሰው ወይም ለሰራተኛ የተሰጠ ካልሆነ፤ • የመዝናኛ አገልግሎቱ የተሰጠው የአገልግሎቱ ተጠቃሚ ስራውን ለማከናወን ወይም የቀጣሪውን ስራ ለማከናወን ከመኖሪያ ቤቱ ርቆ ባለበት ጊዜ ከሆነ፤ወይም • ታክስ የሚከፈልበት የስራ እንቅስቃሴ የትራንስፖርት አገልግሎትን የሚያካትት ሆኖ የመዝናኛው አገልግሎት የትራንስፖርቱ አካል ሆኖ ለመገደኞች የተሰጠ ከሆነ፤ ወይም • የተመዘገበው ሰው የአንድ ክበብ፣ ማህበር ወይም የስፖርት፣ የማህበራዊ ወይም የመዝናኛ ባህርይ ያለው ስብስብ አባል በመሆኑ ምክንያት የተፈጸመ ግዥ፡፡ ታክስ የሚከፈልበት የስፖርት፤ የማህበራዊ ወይም የመዝናኛ አቅርቦት የሚያከናውን የተመዘገበ ሰው እነዚህን አገልግሎቶች ለመስጠት ላከናወነው ታክስ ተቀናሽ የሚደረግበት ግብይት የግብአት ታክስ ተቀናሽ የማግኘት መብቱን የሚያሳጣ አይሆንም፡፡ 3. ቋሚ የንግድ ሥራ ቦታ ለሌላቸው የውጭ ድርጅቶች በኢትዮጵያ ውስጥ ቋሚ የንግድ ሥራ ቦታ (a fixed place of business) ሳይኖረው ታክስ የሚከፈልበት የንግድ ሥራ እንቅስቃሴ የሚያከናውን የተመዘገበ ሰው ማናቸውንም ዓይነት የግብአት ታክስ ተቀናሽ ማግኘት አይችልም። ጠቃሚ ትርጓሜዎች:- መዝናኛ ማለት፡ ማናቸውም የምግብ፣ የመጠጥ፣ የመኝታ፣ የማዝናናት ወይም የመስተንግዶ አገልግሎት ነው። የመንገደኛ ተሽከርካሪ ማለት፡ ድርብ ጋቢና ያለውን ተሽከርካሪ ጨምሮ፣ ከነአሽከርካሪው 8 (ስምንት) ወይም ከዚያ በታች የሆኑ መንገደኞችን እንዲጭን ተደርጐ የተመረተ ወይም ማሻሻያ የተደረገበት ተሽከርካሪ ነው።

መንግሥት አዲስ የተሽከርካሪ ባለቤትነት ታክስ ሊጥል ነው መንግሥት በሀገር ውስጥ የሚሰበሰበውን ገቢ ለማሳደግ እና የታክስ ከጠቅላላ ሀገራዊ ምርት (GDP) ያለውን ጥምርታ ለማሻሻል አዲስ የተሽከርካሪ ባለቤትነት ታክስ ለመጣል እየተዘጋጀ መሆኑን ካፒታል ዘግቧል። ይህ አዲስ ታክስ በ2020 የበጀት ዓመት ይተገበራል ተብሎ ይጠበቃል። ​የሚኒስትሮች ምክር ቤት የሕግ ማዕቀፍ እና የገቢ ክፍፍል ሥርዓት ማዘጋጃ የውሳኔ ሐሳብ እስከ ታኅሣሥ 2026 ማጠናቀቂያ ድረስ ለፌዴሬሽን ምክር ቤት ያቀርባል ተብሎ ይገመታል። ታክሱ በሚተገበርበት መጀመሪያ ዓመት ከጠቅላላ ሀገራዊ ምርት (GDP) 0.1 በመቶ፣ በሁለተኛው ዓመት ደግሞ 0.2 በመቶ ያህል አስተዋፅዖ ይኖረዋል ተብሎ ተገምቷል። ​በሌላ በኩል፣ ይህ የታክስ ማሻሻያ የመንግሥትን ገቢ ለማጠናከር አስፈላጊ ቢሆንም፣ በዝቅተኛና መካከለኛ ገቢ በሚያገኙ ዜጎች እንዲሁም በትራንስፖርት አገልግሎት ላይ በተሰማሩ አሽከርካሪዎች ላይ ተጨማሪ የኢኮኖሚ ጫና እንዳይፈጥር በጥንቃቄ ሊቀረጽ እንደሚገባ ባለሙያዎች ስጋታቸውን ገልጸዋል። ምንጭ፦ Capital

የባንኮች የብድር ዕድገት ገደብ ተነሳ *** የኢትዮጵያ ብሔራዊ ባንክ፤ የባንኮች የብድር ዕድገት ገደብ መነሳቱን አስታውቋል። የባንኩ የገንዘብ ፖሊሲ ኮሚቴ ባካሄደው ስብሰባ የተለያዩ ውሳኔዎችን ማሳለፉን የገለጸው ባንኩ፤ የባንኮች ዓመታዊ የብድር ዕድገት መጠን ላይ ተጥሎ የነበረው ገደብ መነሳቱን ገልጿል። ተጥሎ የነበረው የብድር ዕድገት ገደብ ግቡን አሳክቷል ያለው ባንኩ፤ ገደቡ ሙሉ በሙሉ መነሳቱን ገልጿል። የብሔራዊ ባንክ የፖሊሲ ወለድ ምጣኔም ከ15 በመቶ ወደ 16 በመቶ ከፍ እንዲል መወሰኑ ተገልጿል። የባንኩ ሙሉ መግለጫ ከዜናው ጋር ተያይዟል። #digitalhagerie #NBE

የአዲስ አበባ ከተማ የሆቴልና መሰል አገልግሎት ሰጪ ተቋማት የመኝታ አገልግሎት ታክስ ደንብ ማጠቃለያ (ደንብ ቁጥር 204/2026) የደንቡ ዓላማ ይህ ደንብ የተዘጋጀው አዲስ አበባ ከተማ ውስጥ በሚገኙ ሆቴሎችና መሰል አገልግሎት ሰጪ ተቋማት ላይ የመኝታ አገልግሎት ማዘጋጃቤታዊ ታክስ ለመጣል ነው። ከተማዋ የቱሪስት መዳረሻ እየሆነች በመምጣቷ ከሆቴሎች ገቢ በመሰብሰብ የከተማዋን የገቢ አቅም ለማሳደግ ይረዳል። በደንቡ የተሸፈኑ ተቋማት ደንቡ የሚከተሉትን ተቋማት ይሸፍናል፦ · ሆቴሎች · ሪዞርቶች · ሞቴሎች · ገስት ሃውሶች · ፔንሽኖች · ሎጆች ዋና ዋና ግዴታዎች 1. ምዝገባና መዝገብ አጠባበቅ፦ · ሁሉም ሆቴሎች የተጠቃሚዎችን መረጃ የሚመዘግብ መዝገብ ማዘጋጀት አለባቸው · የተጠቃሚዎችን መረጃ ሙሉ በሙሉ መመዝገብ ይጠበቅባቸዋል 2. የታክስ ክፍያ፦ · የሆቴሉ ባለቤት የመኝታ ክፍያ ገቢን በመሰብሰብ ለቢሮው ማስረከብ አለበት · ወርሃዊና ሩብ ዓመታዊ የገቢ መግለጫ ማቅረብ ይጠበቅባቸዋል የቅጣት ድንጋጌዎች 1. ዘግይቶ ማስረከብ፦ ገቢ በወቅቱ ያላስረከበ ተቋም በወር 5% ቅጣት ይከፍላል (ከ50% አይበልጥም) 2. የዘገየ ክፍያ፦ የተሰበሰበውን ገቢ በዘገየ ሁኔታ ለሚያስረክብ በንግድ ባንኮች አሁን ያለው የብድር ወለድ ተመን ተጨምሮ 15% ተጨማሪ ወለድ ይከፍላል 3. የገቢ መደበቅ/የሐሰት መግለጫ፦ ገቢን የሚደብቅ ወይም የሐሰት መግለጫ የሚያቀርብ በወንጀል ሕግ ተጠያቂ ይሆናል 4. ሌሎች ጥፋቶች፦ በዚህ ደንብ የተደነገጉትን የሚጥስ በታክስ አስተዳደር አዋጅ ቁጥር 983/2016 መሰረት ተጠያቂ ይሆናል የቅሬታ አቀራረብ ሂደት · ተቋማት ከታክስ ውሳኔ ከተረዱ በ21 ተከታታይ የስራ ቀናት ውስጥ ቅሬታቸውን ለገቢ ቅርንጫፍ ቢሮ ማቅረብ ይችላሉ · የቅሬታ መስሚያ ኮሚቴ ቅሬታውን ተቀብሎ በ15 ተከታታይ የስራ ቀናት ውስጥ ውሳኔ ያስተላልፋል · በቅሬታ ኮሚቴ ውሳኔ ያልተረካ ሰው ውሳኔው ከተላለፈ በ30 የስራ ቀናት ውስጥ ለከተማ አስተዳደር የታክስ ይግባኝ ሰሚ ኮሚሽን ይግባኝ ማቅረብ ይችላል መተባበርና ተፈፃሚነት · ማንኛውም ሰው ይህን ደንብ ለማስፈጸም የመተባበር ግዴታ አለበት · ይህን ደንብ የሚቃረኑ ሌሎች ደንቦች፣ መመሪያዎች ወይም ልማዳዊ አሰራሮች በዚህ ደንብ በተሸፈኑ ጉዳዮች ላይ ተፈፃሚ አይሆኑም · ቢሮው ደንቡን ለማስፈጸም መመሪያ ማውጣት ይችላል የሥራ መጀመሪያ ቀን ይህ ደንብ ሰኔ 12 ቀን 2018 ዓ.ም (ጁን 19 ቀን 2026) ጀምሮ የጸና ይሆናል።

በኢትዮጵያ የኃላፊነቱ የተወሰነ የግል ማኅበር (PLC) ማቋቋም ይፈልጋሉ? Seble Asefa በአዲሱ የንግድ ሕግ አዋጅ ቁጥር 1243/2021 መሠረት፣ የኃ.የተ.የግ.ማ (PLC) አሁንም በኢትዮጵያ ውስጥ ተመራጩና ዋነኛው የንግድ መዋቅር ነው። የድርጅትዎን ምስረታ ከመጀመርዎ በፊት እነዚህን ወሳኝ የሕግ ነጥቦች ማወቅ ይኖርብዎታል፦ v ዋና ዋና የሕግ ድንጋጌዎች፦ የአባላት ቁጥር ወሰን፦ ቢያንስ 2 ቢበዛ ደግሞ 50 አባላት ያስፈልጋሉ። አባላቱ ግለሰቦች ወይም ሌላ ድርጅቶች ሊሆኑ ይችላሉ። የመነሻ ካፒታል፦ በሕግ የተፈቀደው አነስተኛው መነሻ ካፒታል 15,000 የኢትዮጵያ ብር ሲሆን፣ በምዝገባ ወቅት ሙሉ በሙሉ መከፈል አለበት (በከፊል ከፍሎ መመዝገብ አይፈቀድም)። የተወሰነ ኃላፊነት (Limited Liability)፦ የአባላት ዕዳና ኃላፊነት በማኅበሩ ውስጥ ባላቸው Share አስተዋጽኦ ልክ የተገደበ በመሆኑ፣ የግል ንብረትዎ ከድርጅቱ ዕዳ ሙሉ በሙሉ የተጠበቀ ነው። የአባላት ቁጥር ወደ አንድ ቢቀንስስ? አንዱ አባል ቢወጣ ወይም ቢሞት ድርጅቱ ወዲያው አይፈርስም። ሕጉ በአዲስ መልክ አባል ለመተካት ወይም ድርጅቱን ወደ "አንድ አባል ኃ.የተ.የግ.ማ" ለመቀየር የ6 ወር የጊዜ ገደብ ይሰጣል። የኃ.የተ.የግ.ማ (PLC) ምስረታ ስድስቱ (6) ተግባራዊ ቅደም-ተከተሎች ሂደት 1፡ የመመሥረቻ ጽሑፍ ማዘጋጀት የመጀመሪያው የሥራ ማኅበሩን የመመሥረቻ ጽሑፍ ማዘጋጀት ነው።መመሥረቻ ጽሑፍ ምንድን ነው? መመሥረቻ ጽሑፍ ማለት የድርጅቱ "ዋና ሕገ-መንግሥት" ሲሆን፤ የድርጅቱን ዓላማ፣ ዋና መሥሪያ ቤት፣ የካፒታል መጠን፣ shareholders ዝርዝር እና የትርፍ ክፍፍል ሥርዓትን ጨምሮ የማኅበሩን አጠቃላይ መዋቅርና የአሠራር ደንብ የሚወስን ወሳኝ የሕግ ሰነድ ነው። ሂደት2፡ የንግድ ስም ማጸደቅ ወደ ንግድና ቀጠናዊ ትስስር ሚኒስቴር በመሄድ የድርጅቱን ስም የመዘገብልኝ ከነ ክፋይው አቤቱታ ማቅርብ። አቤቱታ ለማቅርብ ሲሄዱ ቢያንስ 3 አማራጭ ስሞችን ይዞ መሄድና ማመልከቻ ማቅረብ ያስፈልጋል። ስሙ ሁልጊዜም "ኃላፊነቱ የተወሰነ የግል ማኅበር" ወይም "PLC" የሚል ቅጥያ ሊኖረው ይገባል። ሂደት3፡ ሰነዶችን በውልና ማስረጃ (DARRA) ማረጋገጥ የተዘጋጁትን ሰነዶች የሰነዶች ማረጋገጫና ምዝገባ ኤጀንሲ (ውልና ማስረጃ/DARRA) ፊት ቀርቦ በአካል በመፈረም ማረጋገጥ። የሚረጋገጡት ሰነዶች፦ ሀ. የተዘጋጀው የመመሥረቻ ጽሑፍ (MoA)፣ ለ. የባለአክሲዮኖቹ ቃለ-ጉባኤ (Minute of the Shareholders)፣ እና ለሥራ ቦታው የኪራይ ከሆነ ፤ ሐ . የተደረገው የኪራይ ውል (Lease Agreement)። ሂደት4፡ ወደ ገቢዎች በመሄድ የግብር ከፋይ መለያ ቁጥር (TIN) ማውጣት በውልና ማስረጃ (DARRA) የተረጋገጡትን ሰነዶች በሙሉ ይዞ በአቅራቢያዎ ወደሚገኘው የገቢዎች ሚኒስቴር ቅርንጫፍ ቢሮ መሄድ። ገቢዎች ቢሮው ሰነዶቹን መነሻ በማድረግ ለድርጅቱ አዲስ የድርጅት TIN ቁጥር ይሰጣል። ሂደት 5 የንግድ ምዝገባ ማውጣት (Commercial Registration) በውልና ማስረጃ የተረጋገጡትን ሰነዶች (MoA እና ቃለ-ጉባኤ)፣ የኪራይ ውል እና ከገቢዎች የተሰጠውን አዲሱን የTIN ቁጥር ይዞ በድጋሚ ወደ ንግድና ቀጠናዊ ትስስር ሚኒስቴር መመለስ። በእነዚህ ሰነዶች መሠረት ድርጅቱ በይፋ በንግድ መዝገብ ላይ ተመዝግቦ የንግድ ምዝገባ ምስክር ወረቀት ይሰጠዋል። ሂደት6፡ የብቃት ማረጋገጫ (CoC) ድርጅቱ የሚሰማራበት የሥራ መስክ የብቃት ማረጋገጫ ምስክር ወረቀት (Certificate of Competence / CoC) የሚጠይቅ ከሆነ፣ መጀመሪያ የሚመለከተው መሥሪያ ቤት ሄዶ CoC ማውጣት ያስፈልጋል። የሥራ መስኩ የብቃት ማረጋገጫ የማይጠይቅ ከሆነ፣ በቀጥታ ወደ ንግድና ቀጠናዊ ትስስር ሚኒስቴር በመመለስ የንግድ ፈቃድ ማውጣት ይቻላል። ንግድ ፈቃድ ለማውጣት ወደ ንግድና ቀጠናዊ ትስስር ሚኒስቴር መሄድ በዚህ መሠረት ድርጅቱ ሥራ ለመጀመር ሙሉ በሙሉ ዝግጁ ይሆናል። ሂደት 7፡ የታክስ ዘርፍ ምዝገባ - VAT የንግድ ፈቃዱ ከወጣ በኋላ፣ ድርጅቱ ወደ ገቢዎች ሚኒስቴር ቅርንጫፍ ቢሮ በመመለስ የVAT ተመዝጋቢ መሆን ይኖርበታል። ማስታወሻ፦ ይህ ደረጃ ድርጅቱ በሕጋዊ መንገድ ደረሰኝ አትሞ ግብይት እንዲጀምር የሚያስችለውና የምስረታ ሂደቱን ሙሉ በሙሉ የሚያጠናቅቀው የመጨረሻው ወሳኝ እርምጃ ነው። Legal Eagles Law Firm LLP #law #legal #attorney #lawfirm #lawyers