Rural Agricultural Income Tax and Cattle Tax Regulations, No. 21 of 1995
Made 1995-07-20 · Text as of 2026-10-01
Public law and official guidance, published as research. Not legal, tax or financial advice.
About this law
- Language
- English
- Kind
- Regulation
- Organisation
- African Union (AU)
- Country
- Eritrea
- Subjects
- Agricultural and rural development, Livestock
- Keywords
- financial agricultural measures, fiscal and market measures, governance, taxes, cattle
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Text
The law's own text, section by section, as held. Each section has its own link.
Article I: These Regulations have been issued by the Minister of Finance pursuant to the authority vested in him by Article 15(1) of the Rural Agricultural Income Tax and Cattle Tax Proclamation No. 63 / 1994 (Hereinafter refered to as the "Proclamation").
Article 2: These Regulations may be cited as the "Rural Agricultural Income Tax and Cattle Tax Regulations No. 21 / 1995".
Article 3· Pursuant to Article 2(3) of the Proclamation, the implementation, collection and enforcement of tax from Rural Agricultural Income Tax and Cattle Tax shall be the power of the Inland Revenue Department.
Article 4· 1) Pursuant to Article 5 of the Proclamation, a Local Committee shall assess the cattle tax by counting the tax payer's cattle. 2) Where any person or group of persons owning cattle applies in writing to be pennitted to pay tax by estimation, the Local Committee may assess the tax due accordingly.
Article 5: 1. The tax collected by the Local Committee shall be filled in form number 1 which is attached to these Regulations and a copy of which shall be given to the peasants who pay the tax. 2. The list of the names of the tax payers shall be filled by the Local Committee in fonn number 2 which is attached to these Regulations and shall be transferred to the District Administration. 26 3. The Local Committee shall submit the tax collected to the representative of Inland Revenue Department in the District or where there is no representative to the District Administration. 4. The District Administration shall give a receipt for the tax received from the Local Committee and submit the tax received to the Provincial Inland Revenue departments.
Article 6: The Inland Revenue Department or its representative shall supply to the Local Committee and the District Administration the books and forms necessary in assessing and collecting tax.
Article 7: The District and Provincial Administration shall cover the expenses incurred in the collection of the taxes under the Proclamation from their own budget.
Article 8. These Regulations shall come into force on the date of their publication in the Gazette of Eritrean Laws. Done at Asmara 20 July, 1995. Haile Woldense, Minister of Finance 00000000000000000000000000000000000000000000000000000000000000 FORM No, 1 RECEIPT FOR PAYMENT OF TAX UNDER PROCLAMATION No, 63/1994 RECEIPT No. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ NAME OF THE DISTRICT_ _ _ _ _ _ _ LOCALITY_ _ _ _ _ _ _ _ _ __ FULLNAMEOFTHETAXPAYER _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ AMOUNT PAID IN FIGURES _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ AMOUNT PAID IN WORDS _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ _ __ __ FULL NAME AND SIGNATURE OF THE TAX COLLECTOR _ _ _ _ _ _ _ _ _ _ __ DATE_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ FORMNo,2 LIST OF NAMES OF TAXPAYERS PROVINCE_ _ _ _ _ _.D ISTRICT_ _ _ _ _ _ _LOCALITY_ _ _ __ TAX PAID Ser. No. FULL NAME OF TAX PAYER CATTLE RURAL AGRJ. INCOME DAiE OF PAYMENT REMARK. NAME OF COLLECTOR OF LIST_ __ _ __ _ SIGNATURE DATE - - - -- - -- - - -- - - - - - - - - - -- - - --