የሰበር ችሎት በሠበር አጣሪ ችሎት የተያዘውን ጭብጥ ቀይሮ ውሳኔ መስጠት ይችላል? + ዳኞች ገንዘብ ተቀብለዋል በሚል ከችሎት ሊነሱ የሚችሉበት አግባብ

danielfikadu

የሰ/መ/ቁጥር 223024 /ያልታተመ/
ጥቅምት 24 ቀን 2015 ዓ/ም
በአዋጅ ቁጥር1234/2013 የሠበር ችሎቱ የግራ ቀኙ የጽሁፍ ክርክር ተጠናቆ መዝገቡን ሲመረምር በሠበር አጣሪ ችሎት የተያዘውን ጭብጥ ቀይሮ ውሳኔ መስጠት የሚችል ስለመሆን አለመሆኑ የተመለከተ ነገር የለም፡፡ በቀጥታ ክስ የክርክር ሂደት ፍርድ ቤቱ የያዛቸውን ጭብጦች ለውጦ ውሳኔ መስጠት እንደሚችል በፍ/ሥ/ሥ/ሕጉ በአንቀጽ 251እና342 ላይ ተመልክቷል፡፡ ይህ ድንጋጌ በተመሳሳይ መልኩ(analogy) በሠበር ክርክር ወቅትም ተፈጻሚ ሊሆን ይገባል፡፡ እንደዚሁም የፍብ/ሥ/ሥ/ሕ/ቁ. 328(2)(3) አቀራረጽ የይግባኝ አቤቱታ አቅራቢው ባቀረበው የቅሬታ ዝርዝር ፍርድ ቤቱ በዋናነት መወሰን እንዳለበት የሚያዝ ሲሆን በይግባኝ አቤቱታው ከተመለከተው ዝርዝር ክርክር ወጥቶ ሊወስን የሚችለው በንዑስ ቁጥር ሦስት እንደተመለከተው ፍርድ ቤቱ ጭብጥ አድርጎ በያዘው እና ግራቀኙ እንዲከራከሩበት እድል በተሠጠበት ጉዳይ ላይ ብቻ መሆኑ ተመልክቷል፡፡ በዚህም መሰረት ተጠሪዎች አመልካች ባቀረቡት የሠበር አቤቱታ ክርክር እና ፍርድ ቤቱ የያዘው ጭብጥ ከመጥሪያ ጋር የተላከላቸውም ፍርድ ቤቱ መሠረት አድርጎ ሊወስንበት የሚችለው በሠበር አቤቱታው በተመለከተው ወይም/እና የሠበር አጣሪ ችሎት በያዘው ጭብጥ ላይ ሊሆን ስለሚችል ተጠሪዎች የመደመጥ መብታቸው በተሟላ ሁኔታ የሚከበረው ሁሉቱም ሲደርሳቸው መለስ ሲሰጡ መሆኑን ግንዛቤ ውስጥ በማስገባት ነው፡፡ በተጨማሪም የሠበር ችሎት አስፈላጊ ሆኖ ሲያገኘው በሠበር አጣሪ ችሎት የተያዘውን ጭብጥ መቀየር እንደሚችል፤ ተጠሪም መልስ ማቅረብ ያለበት ያስቀርባል በተባለው ጭብጥ ላይ ብቻ ሳይሆን የሠበር ቅሬታውን መሰረት በማድረግ መሆን እንዳለበት እና ተጠሪ በጭብጥነት በተያዘው ነጥብ ላይ ብቻ መልስ የሚሰጥ ከሆነ በሌሎች በሠበር ቅሬታ ላይ በተመለከቱ ነገሮች መልስ ማቅረብ እንዳልፈለገ ተቆጥሮ በተቀየረው ጭብጥ መሰረት ውሳኔ የሚሰጥ መሆኑ የፌደራል ጠቅላይ ፍርድ ቤት በሠበር መዝገብ ቁጥር 169554 እና በሌሎች መዝገቦች የህግ ትርጉም የተሰጠበት ጉዳይ ነው፡፡
ሌላው ተጠሪዎች በችሎቱ የተሰየሙት ዳኞች ከችሎቱ ሊነሱ ይገባል የሚሉበት ምክንያት ማስረጃ የመመዘን ስልጣን ሳይኖራችሁ የአመልካቾችን ማስረጃ ብቻ በመመዘን የፍሬ ነገር ድምዳሜ ቀይራችኋል የሚል ነው፡፡ እንደሚታወቀው ይህ ሰበር ሰሚ ችሎት በሕገ-መንግስቱ አንቀጽ 80/3/ሀ እና በአዋጅ ቁጥር 1234/2013 አንቀጽ 10 የተሰጠው የዳኝነት ስልጣን መሰረታዊ የህግ ስህተት የተፈጸመባቸውን የመጨረሻ ውሳኔዎች ማረም ነው፡፡ በዚህ ሥልጣኑ ተከራካሪ ወገኖች ማስረጃ ለመቀበል፣ ለመስማትና ለመመዘን ሥልጣን ለተሰጣቸዉ የስር ፍርድ ቤቶች ያቀረቡትን ማስረጃዎች የመመዘን ጉዳይ ዉስጥ በመግባት ማስረጃዎችን በመመርመርና በመመዘን አከራካሪ የሆነዉ የፍሬ ነገር ጭብጥ መኖር አለመኖሩን ለማረጋገጥ የሚያስችል ሥልጣን ሰበር ችሎቱ አልተሰጠዉም ማለት ነው፡፡ ሆኖም የማስረጃ አቀራረብን፣ አግባብነትን፣ ተቀባይነትን እና ማስረጃ አቅርቦ አንድን ፍሬ ነገር የማስረዳት ሸክም መርህ (Production, relevancy, admissibility and burden of proof of evidence)እንዲሁም የማስረጃ ምዘናን ወይም የማስረዳት ደረጃን (standard of proof or weight of evidence) የሚመለከቱ መሰረታዊ መርሆዎች ተጥሶ የተሰጠ የመጨረሻ ዉሳኔ ሲኖር መሰረታዊ የሕግ ስህተት ስለሚሆን በሰበር ሰሚ ችሎት የሚታረም ይሆናል፡፡
ተጠሪዎች ውሳኔው የተሰጠው አመልካቾች በጉዳይ አስፈጻሚ በኩል ለዳኞች ገንዘብ በመሰጠቱ ነው የሚል እምነት አለን በሚል ያቀረቡትን ምክንያት ስንመለከት እንደሚታወቀው በአንድ ክርክር ላይ ተሳታፊ የሚሆኑት ሁለት ተከራካሪ ወገኖች ናቸው፡፡ በዚህም ምክንያት አንደኛው ተከራካሪ ወገን ይፈረድለታል ሌላኛው ተከራካሪ ወገን ደግሞ ይፈረድበታል፡፡ ይህ የፍርድ ቤት የስራ ባህሪ ነው፡፡ ፍርድ ቤትም አንዱን ወገን የክርክሩ ረቺ በማድረግ ለመወሰን የግራ ቀኝ ተከራካሪ ወገኖችን ክርክር ከሕግ እናከማስረጃ አንጻር ብቻ መርምሮ ውሳኔ የመስጠት ኃላፊነት ያለበት መሆኑ ግልጽ ነው፡፡ ነገር ግን አንድ ዳኛ አንድን ወገን ተጠቃሚ የሚያደርግ ውሳኔ የሰጠው ከባለጉዳዩ በቀጥታም ይሁን በተዘዋዋሪ ገንዘብ በመቀበል ከሆነ ዳኛው ይህንን ማድረጉን የሚያሳይ ማስረጃ ሊቀርብበት ይገባል፡፡ ዳኛው ድርጊቱን መፈጸሙ ከተረጋገጠም በሕግ ተጠያቂ ሊሆን ይገባል፡፡ በተያዘው ጉዳይ ተጠሪዎች በችሎቱ የተሰየሙት ዳኞች ውሳኔ የሰጡት በገንዘብ መሆኑን በወሬ ደረጃ ሰምተናል ከማለት ባለፈ ከአቤቱታቸው ጋር አያይዘው ያቀረቡት ማስረጃ የለም፡፡ አመልካቾች ፍርዱ ከመሰጠቱ በፊት እንዲህ አይነት ወሬ ከሰሙ ለምን ለችሎቱ ወይም ለሌላ ለሚመለከተው አካ በማሳወቅ ፍትህን የማገዝ ኃላፊነታቸውን አልተወጡም? የችሎቱ ዳኞች ውሳኔውን የሰጠነው ተጠሪዎች በወሬ ሰማን እንደሚሉት ከአመልካቾች ወይም ከጉዳይ አስፈጻሚ ገንዘብ ተቀብለን ሳይሆን ሕግን እና ማስረጃን መሰረት አድርገን ተገቢ ነው ብለን ያመንበትን በመሆኑ ተጠሪዎች በዚህ ረገድ ያቀረቡት ምክንያትም ከችሎት የሚያስነሳ ሆኖ አላገኘነውም፡፡ በአጠቃላይ ተጠሪዎች የዳግም ዳኝነት አቤቱታ እንዳንመለከት የችሎቱ ዳኞች ከችሎት እንድንነሳ ያቀረቡት አቤቱታ በአዋጅ ቁጥር 1234/2013 አንቀጽ 33 ስር የተዘረዘሩትን ምክንያቶች መሰረት በማድረግ የቀረበ ባለመሆኑ ተጠሪዎች ያቀረቡትን ዳኞች ከችሎት ይነሱልን አቤቱታ በዚሁ አዋጅ አንቀጽ 34/3 መሰረት አልተቀበልነውም፡፡

Starting Share Company in Ethiopia detail procedure

Starting a Business

This journey details the process that a business goes through in order to establish their legal presence and become operational, starting from finding a unique name for their company to commercial registration, getting a trade/business license, to renewal of the various licenses to remain operational.

Share Company

In this scenario, a share company is

Initial unique name registration

Processing Time: 1 hr, 10 min

Service Fee: 102 birr

It is Sector branch identification and organizational code

Who Can Apply?

  • Sole Proprietor
  • PLC,
  • Share Company
  • Government development organizations
  • Non-government organizations

Service Provider

Ministry of Trade

Service Provider Address

Telephone +251 11 551-8025 /+251 11 551-8029  

Email 

Fax- 251 11 551-5411 

Postal code- 704

Website

Address –  kasanchis

Service Delivery Language

  • Amharic 
  • English

Requirements

  • Valid ID (Kebele ID), passport, license
  • If the individual is an attorney he/she should have attorney document given by the owner.
  • Paying the appropriate amount.
  • trade registration certificate

Supporting Documents

  • Valid ID (Kebele ID), passport, license
  • If the individual is an attorney he/she should have attorney document given by the owner.
  • Paying the appropriate amount.
  • trade registration certificate

Process Overview

  • Customer will come to closest service center physically and Fill the necessary form
  • Showing trade registration certificate to the official
  • If the individual is an attorney he/she should show attorney document given by the owner to the official.
  • Having three optional trade names
  • Customer will pay depending on the estimation
  • Uniqueness of the name will be verified
  • The customer will obtain trade name certificate

References

Not Available

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Business Document Authentication

Processing Time: Depends on the number of members of the shareholders

Service Fee: For Share company: ETB700 For other applicants: ETB50/page

Under this service desk any applicant which is a PLC or a share company owner, can authenticate his/her/their document by bringing the necessary documents after they have their company name from Trade Bureau

Who Can Apply?

  • PLC     
  • Share Company

Service Provider

Federal Document Authentication and Registration Agency

Service Provider Address

Tele:+251-11-553-4788,+251-11-553-7133,+251-11-553-7133

Fax: +251-11-515-6390

P.O.Box: 22935

E-mail: mj_daro@ethionet.et

Website: http://www.dara.gov.et/

Service Delivery Language

  • Amharic  
  • English

Requirements

  • Renewed ID
  • Article of association

Supporting Documents

  • Renewed ID
  • Article of association

Process Overview

  • Bring the company name and Regulation and Establishment Act
  • Approving the article of association
  • Signature on the document 
  • Document is Authenticated

References

Not Available

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Issuance of a new Taxpayer Identification Number Certificate

Processing Time: 10 Minutes

Service Fee: No charge

For the purposes of identification, the Authority shall issue a number, to be known as a taxpayer identification number (“TIN”). A taxpayer registered for the purposes of the tax laws and the taxpayer shall use the TIN as required under the tax laws. 

Who Can Apply?

Amharic  

Service Provider

Ministry of Revenues

Service Provider Address

Ministry of Revenues

Bole sub City,

From Megenagna on the way to 24

Telephone: 011-6-629834/36

Website: www.mor.gov.et

Service Delivery Language

Amharic  

Requirements

For Private Limited company (PLC)

  • Fill, sign and submit a duly filled TIN registration application form
  • Provide the trade/business name certificate issued from trade and industry bureau  
  • An authenticated memorandum of association of company
  • An authenticated articles of association of company
  • Recent photograph of the company’s general manager
  • Renewed proof of Identification of the company’s general manager
  • personal tax Identification number of company’s general manager
  • If one of the member of the association is a foreign citizen, provide a passport and a work permit number issued from investment bureau   
  • Starting a business license process requires acquiring a Taxpayer Identification Number in advance.
  • An Individual can only have one Taxpayer Identification Number 

For Sole Proprietors :

  • Fill and submit a duly filled application form
  • Providing fingerprint captures
  • Starting a business license process requires acquiring a Taxpayer Identification Number in advance.
  • An Individual can only have one Taxpayer Identification Number 

Supporting Documents

For Private Limited Company

  • A copy of Memorandum of association of company  
  • A copy of Articles of association of company
  • Authenticated certificate of memorandum of association by country of origin (non-resident company)
  • Proclamation, agreement document authenticated by proper Ministry 
  • Trade name registration certificate
  • Partnership agreement of partnership
  • Power of attorney registered and authenticated delegation certificate if registration is submitted by representative
  • Legal identity card, local or international driving license, birth certificate, Ethiopian or foreign passport, work permit (for foreigners)
  • General manager’s appointment letter and personal TIN card copy
  • One passport size photograph

For Sole Proprietorship:

  • Original and copy of valid residential/ workplace ID; or recent passport or driving license
  • If the applicant is a company, share company, joint venture or an association engaged in commercial activities, it should bring;
  • Memorandum and article of association
  • Recent photograph and TIN of the general manager  
  • Notarized power of attorney of the agent
  • If one of the member of the association is a foreigner, provide original and photocopy of passport and a work permit number from investment office  

Process Overview

For Private Limited Company:

  1. The applicant duly fills an non-individual taxpayers registration application form
  2. Attach all the required documents
  3. The caseworker verifies the information and the attached documents are legally correct and valid
  4. The caseworker approves the registration
  5. A new Taxpayer Identification Number(TIN) issued to the applicant
  6. An appointment is due to collect the TIN
  7. The applicant collects the TIN

For Sole Proprietorship:

  1. Duly fill an application form
  2. Attach all the required documents, articles of association of company, memorandum of association of company    
  3. The registrant officer verifies the information provided are correct
  4. The registration officer takes photograph of the applicant
  5. The registration officer takes fingerprint captures of the applicant
  6. The officer approves the registration
  7. A new Tax Identification Number is issued to the applicant
  8. The applicant collects the TIN on the appointed day

References

Not Available

This service is provided offline

Commercial Registration

Processing Time: 55 Min

Service Fee: 102 birr

It’s a registration that a prerequisite for a business license to start a business

Who Can Apply?

  • Sole Proprietor
  • Business Association (Partnership, Stock, PLC)
  • Governmental Development Organizations
  • Non Governmental Organizations

Service Provider

Ministry of trade

Service Provider Address

Kazanchis around Kokeb Hotel

Phone: +251 11 551 80 25/29

Fax: +251 11 551 54 11

P.O.Box: 704

Service Delivery Language

  • Amharic     
  • English

Requirements

Sole Proprietary

  • TIN Certificate copy (no 1)
  • Rent Agreement ********
  • Copy of Passport or renewed ID (no 1)

 PLC

  • authorized Memorandum of understanding
  • authorized Establishment
  • TIN Certificate Copy
  • Manager ID and Photo (no 1)

Government and non-government development organizations

  • Bylaws
  • TIN Certificate  copy (no 1)
  • Agreement
  • Manager Photo

Supporting Documents

Sole Proprietary

  • TIN Certificate copy (no 1)
  • Rent Agreement 
  • Copy of Passport or renewed ID (no 1)

PLC

  •  authorized Memorandum of understanding
  •  authorized Establishment
  • TIN Certificate Copy
  • Manager ID and Photo (no 1)

Government and non-governmental development organizations

  • Bylaws
  •  TIN Certificate  copy (no 1)
  •  Agreement
  • Manager Photo

Process Overview

Sole Proprietary

  • Fill New Trade Business Registration/Editing/Renew/ Canceling Service giving form
  • give TIN Certificate copy (no 1)
  • show Rent Agreement ********
  • give a Copy of Passport or renewed ID (no 1)
  • give 2 passport size photographs
  • Make payment

PLC

  • Fill New Trade Business Registration/Editing/Renew/ Canceling Service giving form
  • show authorized Memorandum of understanding
  • show authorized Establishment
  • give TIN Certificate Copy
  • give Manager ID and Photo (no 1)
  • show rent agreement
  •  Make payment

Government and non-governmental development organizations

  • Fill New Trade Business Registration/Editing/Renew/ Canceling Service giving form
  • show Bylaws
  • give TIN Certificate  copy (no 1)
  • show Agreement
  • give Manager Photo
  • Make payment

If someone come with proof of attorney

  • proof of attorney message

References

Not Available

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Apply for Trade/Business License

Processing Time: 1 hour

Service Fee: 102 birr

  • Permission needed to get into business

Who Can Apply?

  • Sole Proprietor
  •  Business Association (Partnership, Stock, PLC)
  • Governmental Development Organizations and Non Governmental Organizations

Service Provider

Ministry of trade

Service Provider Address

  • Kazanchis around Kokeb Hotel
  • Phone: +251 11 551 80 25/29
  • Fax: +251 11 551 54 11
  • P.O.Box: 704

Service Delivery Language

  • Amharic
  • English

Requirements

  •  show Business Registration Certificate

If competency need

  •  show Competency

Supporting Documents

  •  show Business Registration Certificate

If competency need

  •  show Competency

Process Overview

  • Question with form
  •  show initial registration
  •  show business Registration
  •  Choose business sector
  •  make payment
  •  Get Business Trade License

References

Not Available

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Starting Private Limited Company detail procedure

Starting a Business

This journey details the process that a business goes through in order to establish their legal presence and become operational, starting from finding a unique name for their company to commercial registration, getting a trade/business license, to renewal of the various licenses to remain operational.

Private Limited Company

In this scenario, a private limited company is

Initial unique name registration

Processing Time: 1 hr, 10 min

Service Fee: 102 birr

It is Sector branch identification and organizational code

Who Can Apply?

  • Sole Proprietor
  • PLC,
  • Share Company
  • Government development organizations
  • Non-government organizations

Service Provider

Ministry of Trade

Service Provider Address

Telephone +251 11 551-8025 /+251 11 551-8029  

Email 

Fax- 251 11 551-5411 

Postal code- 704

Website

Address –  kasanchis

Service Delivery Language

  • Amharic 
  • English

Requirements

  • Valid ID (Kebele ID), passport, license
  • If the individual is an attorney he/she should have attorney document given by the owner.
  • Paying the appropriate amount.
  • trade registration certificate

Supporting Documents

  • Valid ID (Kebele ID), passport, license
  • If the individual is an attorney he/she should have attorney document given by the owner.
  • Paying the appropriate amount.
  • trade registration certificate

Process Overview

  • Customer will come to closest service center physically and Fill the necessary form
  • Showing trade registration certificate to the official
  • If the individual is an attorney he/she should show attorney document given by the owner to the official.
  • Having three optional trade names
  • Customer will pay depending on the estimation
  • Uniqueness of the name will be verified
  • The customer will obtain trade name certificate

References

Not Available

If you are applying this service for the first time, click on ‘I agree and apply ‘ to start the application by accepting the Terms and Conditions else; click on ‘Already done this step’ to proceed to the next step listed in the journey.

I agree and apply

Already done this step

Business Document Authentication

Processing Time: Depends on the number of members of the shareholders

Service Fee: For Share company: ETB700 For other applicants: ETB50/page

Under this service desk any applicant which is a PLC or a share company owner, can authenticate his/her/their document by bringing the necessary documents after they have their company name from Trade Bureau

Who Can Apply?

  • PLC     
  • Share Company

Service Provider

Federal Document Authentication and Registration Agency

Service Provider Address

Tele:+251-11-553-4788,+251-11-553-7133,+251-11-553-7133

Fax: +251-11-515-6390

P.O.Box: 22935

E-mail: mj_daro@ethionet.et

Website: http://www.dara.gov.et/

Service Delivery Language

  • Amharic  
  • English

Requirements

  • Renewed ID
  • Article of association

Supporting Documents

  • Renewed ID
  • Article of association

Process Overview

  • Bring the company name and Regulation and Establishment Act
  • Approving the article of association
  • Signature on the document 
  • Document is Authenticated

References

Not Available

If you are applying this service for the first time, click on ‘I agree and apply ‘ to start the application by accepting the Terms and Conditions else; click on ‘Already done this step’ to proceed to the next step listed in the journey.

I agree and apply

Already done this step

Issuance of a new Taxpayer Identification Number Certificate

Processing Time: 10 Minutes

Service Fee: No charge

For the purposes of identification, the Authority shall issue a number, to be known as a taxpayer identification number (“TIN”). A taxpayer registered for the purposes of the tax laws and the taxpayer shall use the TIN as required under the tax laws. 

Who Can Apply?

Amharic  

Service Provider

Ministry of Revenues

Service Provider Address

Ministry of Revenues

Bole sub City,

From Megenagna on the way to 24

Telephone: 011-6-629834/36

Website: www.mor.gov.et

Service Delivery Language

Amharic  

Requirements

For Private Limited company (PLC)

  • Fill, sign and submit a duly filled TIN registration application form
  • Provide the trade/business name certificate issued from trade and industry bureau  
  • An authenticated memorandum of association of company
  • An authenticated articles of association of company
  • Recent photograph of the company’s general manager
  • Renewed proof of Identification of the company’s general manager
  • personal tax Identification number of company’s general manager
  • If one of the member of the association is a foreign citizen, provide a passport and a work permit number issued from investment bureau   
  • Starting a business license process requires acquiring a Taxpayer Identification Number in advance.
  • An Individual can only have one Taxpayer Identification Number 

For Sole Proprietors :

  • Fill and submit a duly filled application form
  • Providing fingerprint captures
  • Starting a business license process requires acquiring a Taxpayer Identification Number in advance.
  • An Individual can only have one Taxpayer Identification Number 

Supporting Documents

For Private Limited Company

  • A copy of Memorandum of association of company  
  • A copy of Articles of association of company
  • Authenticated certificate of memorandum of association by country of origin (non-resident company)
  • Proclamation, agreement document authenticated by proper Ministry 
  • Trade name registration certificate
  • Partnership agreement of partnership
  • Power of attorney registered and authenticated delegation certificate if registration is submitted by representative
  • Legal identity card, local or international driving license, birth certificate, Ethiopian or foreign passport, work permit (for foreigners)
  • General manager’s appointment letter and personal TIN card copy
  • One passport size photograph

For Sole Proprietorship:

  • Original and copy of valid residential/ workplace ID; or recent passport or driving license
  • If the applicant is a company, share company, joint venture or an association engaged in commercial activities, it should bring;
  • Memorandum and article of association
  • Recent photograph and TIN of the general manager  
  • Notarized power of attorney of the agent
  • If one of the member of the association is a foreigner, provide original and photocopy of passport and a work permit number from investment office  

Process Overview

For Private Limited Company:

  1. The applicant duly fills an non-individual taxpayers registration application form
  2. Attach all the required documents
  3. The caseworker verifies the information and the attached documents are legally correct and valid
  4. The caseworker approves the registration
  5. A new Taxpayer Identification Number(TIN) issued to the applicant
  6. An appointment is due to collect the TIN
  7. The applicant collects the TIN

For Sole Proprietorship:

  1. Duly fill an application form
  2. Attach all the required documents, articles of association of company, memorandum of association of company    
  3. The registrant officer verifies the information provided are correct
  4. The registration officer takes photograph of the applicant
  5. The registration officer takes fingerprint captures of the applicant
  6. The officer approves the registration
  7. A new Tax Identification Number is issued to the applicant
  8. The applicant collects the TIN on the appointed day

References

Not Available

This service is provided offline

Commercial Registration

Processing Time: 55 Min

Service Fee: 102 birr

It’s a registration that a prerequisite for a business license to start a business

Who Can Apply?

  • Sole Proprietor
  • Business Association (Partnership, Stock, PLC)
  • Governmental Development Organizations
  • Non Governmental Organizations

Service Provider

Ministry of trade

Service Provider Address

Kazanchis around Kokeb Hotel

Phone: +251 11 551 80 25/29

Fax: +251 11 551 54 11

P.O.Box: 704

Service Delivery Language

  • Amharic     
  • English

Requirements

Sole Proprietary

  • TIN Certificate copy (no 1)
  • Rent Agreement ********
  • Copy of Passport or renewed ID (no 1)

 PLC

  • authorized Memorandum of understanding
  • authorized Establishment
  • TIN Certificate Copy
  • Manager ID and Photo (no 1)

Government and non-government development organizations

  • Bylaws
  • TIN Certificate  copy (no 1)
  • Agreement
  • Manager Photo

Supporting Documents

Sole Proprietary

  • TIN Certificate copy (no 1)
  • Rent Agreement 
  • Copy of Passport or renewed ID (no 1)

PLC

  •  authorized Memorandum of understanding
  •  authorized Establishment
  • TIN Certificate Copy
  • Manager ID and Photo (no 1)

Government and non-governmental development organizations

  • Bylaws
  •  TIN Certificate  copy (no 1)
  •  Agreement
  • Manager Photo

Process Overview

Sole Proprietary

  • Fill New Trade Business Registration/Editing/Renew/ Canceling Service giving form
  • give TIN Certificate copy (no 1)
  • show Rent Agreement ********
  • give a Copy of Passport or renewed ID (no 1)
  • give 2 passport size photographs
  • Make payment

PLC

  • Fill New Trade Business Registration/Editing/Renew/ Canceling Service giving form
  • show authorized Memorandum of understanding
  • show authorized Establishment
  • give TIN Certificate Copy
  • give Manager ID and Photo (no 1)
  • show rent agreement
  •  Make payment

Government and non-governmental development organizations

  • Fill New Trade Business Registration/Editing/Renew/ Canceling Service giving form
  • show Bylaws
  • give TIN Certificate  copy (no 1)
  • show Agreement
  • give Manager Photo
  • Make payment

If someone come with proof of attorney

  • proof of attorney message

References

Not Available

If you are applying this service for the first time, click on ‘I agree and apply ‘ to start the application by accepting the Terms and Conditions else; click on ‘Already done this step’ to proceed to the next step listed in the journey.

I agree and apply

Already done this step

Apply for Trade/Business License

Processing Time: 1 hour

Service Fee: 102 birr

  • Permission needed to get into business

Who Can Apply?

  • Sole Proprietor
  •  Business Association (Partnership, Stock, PLC)
  • Governmental Development Organizations and Non Governmental Organizations

Service Provider

Ministry of trade

Service Provider Address

  • Kazanchis around Kokeb Hotel
  • Phone: +251 11 551 80 25/29
  • Fax: +251 11 551 54 11
  • P.O.Box: 704

Service Delivery Language

  • Amharic
  • English

Requirements

  •  show Business Registration Certificate

If competency need

  •  show Competency

Supporting Documents

  •  show Business Registration Certificate

If competency need

  •  show Competency

Process Overview

  • Question with form
  •  show initial registration
  •  show business Registration
  •  Choose business sector
  •  make payment
  •  Get Business Trade License

References

Not Available

If you are applying this service for the first time, click on ‘I agree and apply ‘ to start the application by accepting the Terms and Conditions else; click on ‘Already done this step’ to proceed to the next step listed in the journey.

I agree and apply

Already done this step

Starting a Business in Ethiopia

This journey details the process that a business goes through in order to establish their legal presence and become operational, starting from finding a unique name for their company to commercial registration, getting a trade/business license, to renewal of the various licenses to remain operational.

Getting Started

Please select one of the scenarios applicable to your business profile to get tailored application process overview

Select a scenario

Private Limited Company

 Share Company

Application Process Overview

Initial Registration & Unique Company Name

Business owner (in case of PLC/share company) submits three options for the company name.

Location

Ministry of Trade or Trade Bureau at sub-city level 

Process Overview

  • Fill the physical forms and submit three options for the company name
  • Pay the fees
  • The government officer checks the digital system for duplicates and assigns a company name
  • The government officer provides a letter with the registered company name

Memorandum, Article Of Association And Authenticating The Company

Business owner authenticates the Memorandum and Article of Association and the physical address of the business. Memorandum and Article of Authentication is applicable to PLC/share companies and is not for sole proprietors, who only need to provide their ID document for authenticating the company

Location

Document Authentication and Registration Agency (DARA) 

Process Overview

  • Draft a Memorandum and Article of Association with shareholder agreement
  • Fill the physical forms and submit along with the letter of the company name, proof of physical address and other relevant documents
  • Pay the fees and receive a receipt and an appointment for the next day for authentication
  • The business owners and manager (for PLC/share company) appear inperson along with the ID documents and receipt showing acknowledgement of submission. If the physical address proof is a lease agreement, the landlord needs to be present
  • The government officer checks the validity of the documents submitted and the ID for each person present. Upon successful verification, the business owners and manager sign the Memorandum and Article of Association Optional

Get a TIN

This is the first touch-point between businesses and revenue authorities for tax purposes. The business is liable to declare taxes (monthly, quarterly, yearly as applicable) even if they are not operational. The requirements to apply for a TIN will vary depending on the legal structure and turnover of the business. Sole proprietors apply personally and PLC/ share companies are represented by the manager. Since the manager’s biometric will be required to receive a TIN, they can only register for one company at a time. The TIN is allocated for business tax (sole proprietor) and corporate tax (PLC/Share Companies).

Location

TIN for all businesses are issued only at the sub-city (small taxpayers office)

Process Overview

  • In person visit to the nearest sub-city office to fill a physical form, with guidance from staff
  • Submit the form
  • Register bio-metrics, photo, etc. for digital registration
  • If server is down, visit another branch
  • Finish registration and avail TIN and certificate

Commercial Registration

Business owner applies to register the company and obtain a commercial registration certificate which is mandatory to acquire before commencement of any commercial activity. After the commercial registration, the business is supposed to publish this information in a newspaper with a nationwide circulation, but this seldom happens. A business also needs to obtain the trade/business license within one year of receiving the commercial registration. 

Location

Ministry of Trade or Trade Bureau at sub-city level 

Process Overview

  • Fill the physical forms and submit along with the Memorandum and Article of Association, authenticated physical address proof of the company address, TIN number certificate and other relevant documents
  • Pay the fees
  • The government officer reviews all the documents and, on successful verification, registers the company, issuing a commercial registration certificate to the business
  • Optionally get a seal made. This is not a legal requirement but a common practice. It is a paid service and usually done through a private service provider
  • Incase of Share holder companies, a capital deposit will be required

Apply For Competency Certificate

Based on the nature and type of sector, some businesses might require a competency certificate before they apply for a trade/business license. Competency certificate is to prove that a business is competent and equipped to offer the particular services.

Location

Multiple agencies

Process Overview

  • Fulfil all requirements (on a case by case basis) for proving competency in each of the relevant sectors
  • Related agency/agencies will conduct an on-site examination of the business
  • On fulfilment of all requirements, a competency certificate is provided to the business Optional

Apply For Trade/Business License

Business owner needs to register for a trade/business license in order to become commercially operational. A business license, once issued, needs to be renewed every six months in a fiscal year. 

Location

Ministry of Trade or Trade Bureau at sub-city level 

Process Overview

  • Fill the physical form and submit it along with the commercial registration certificate, TIN certificate and other relevant documents
  • Submit a competency certificate if applicable (refer to step 6 for details)
  • Pay the fees
  • The government officer reviews all the documents and, on successful verification, issues the trade/business license

Register For Pension And Income Tax For Employees

If business has hired employees, business declares and registers employees for pension and income tax. 

Location

Federal tax office under Ministry of Revenue (for PLC/share companies) or Sub-city office under Regional Revenue Authority 

Process Overview

  • Declaration: Fill a declaration form along with employee details and documents
  • Pension: Fill a separate form for pension. This form will be filled by every employee as well
  • Get a pension registration certificate and employee pension cards Optional/ Parallel

Renew Trade/Business And Other License

Business submits tax clearance letter to renew their trade/business license. Other licenses associated with the business maybe renewed if applicable, e.g. transport licence

Location

City centre office under Trade Bureau or Trade Bureau at sub-city level

Process Overview

  • Fill out a form and submit with relevant documents including tax clearance letter
  • Obtain a renewed trade/business license

Get a Tax Account

Business registers for VAT (Value Added Tax) or TOT (Turnover Tax) and, if applicable, declares additional taxes like excise, profit, withholding and dividend tax. Few sectors like health, education, etc. are exempt from VAT/TOT. All other businesses register for VAT or TOT based on the following conditions:

TOT

  • PLCs whose turnover is less than 1 million, declare monthly on actual
  • Sole proprietors whose turnover is between 500,000 and 1 million, declare taxes quarterly on actual
  • Sole proprietors whose turnover is less than 500,000, declare taxes on a presumptive estimate annually 

VAT

  • Voluntary VAT registration if 75% or more of businesses clients are VAT registered
  • Turnover of more than 1 million in past or future year on a rolling basis  

Location

  • Federal tax office under Ministry of Revenue (for PLC/share companies)
  • Sub-city office under Regional Revenue Authority (for sole proprietor with > 500K turnover)
  • Woreda office under Regional Revenue Authority (for sole proprietor with < 500K turnover)
  • Large taxpayers office (for businesses with annual turnover above 40M)
  • Medium taxpayers office (for businesses with annual turnover from 5M to 40M)
  • Merkato No. 1 and Merkato No. 2 taxpayers office (for traders in Merkato)

Process Overview

For TOT

  • Provide trade license, TIN certificate and other documents
  • Case officer enters data into back-end system. Digital system pulls information from the Trade Bureau and suggests TOT. The information is gathered from the availed documents and added into the SIGTAS (digital system used only by Tax Authority)
  • Registration for TOT complete
  • Verbal instructions by the case officer on tax requirements & payment. Collect brochure on the process of paying taxes if (optional)
  • Apply and get permission to print invoices manually
  • Apply and procure cash register from government approved supplier
  • Install the cash register at your business premises
  • Registering for additional taxes, if applicable is also done at this point

For VAT

  • If VAT fill a separate VAT registration form, submit and register
  • Avail VAT certificate
  • Verbal instructions by the case officer on tax requirements and payment. Collect brochure on the process of paying taxes (optional)
  • Apply and get permission to print invoices manually
  • Apply and procure cash register from government approved supplier
  • Install the cash register at your business premises
  • Registering for additional taxes, if applicable is also done at this point
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