የገንዘብ_ሚኒስቴር_መመሪያ_ቁጥር_1063_2017.pdf
5.8 MB
👉የገንዘብ ሚኒስቴር፥ የታክስ ኦዲት የሚከናወንበትን ሥርዓት እና የታክስ ስሌት ማስታወቂያ የሚወጣበትን አኳኋን ለመወሰን መመሪያ አውጥቷል።
መመሪያው ከትላንትና በስቲያ ጀምሮ ስራ ላይ ውሏል።
መመሪያው ስለ አጠቃላይ ኦዲት ምን ይላል ?
የታክስ ባለስልጣን አጠቃላይ ኦዲት የሚያከናውነው ፦
- በስጋት ግምገማ ወቅት ታክስ ከፋዩ በህግ በተደነገገው መሰረት የሂሳብ መዝገብ የመያዝ ገቢውን የማስታወቅ እና ታክስ የመክፈል ግዴታውን ያልተወጣ መሆኑ ሲታወቅ እና ይህም ሁኔታ የተለያዩ ታክሶችን የሚመለከት ሲሆን፤
- ሌላ አይነት ኦዲት በመደረግ ላይ ባለበት ጊዜ የተገኙ ታክስ ከፋዩ የፈጸማቸው ተገቢ ያልሆኑ አድራጎቶች ኦዲቱ በማይሸፍናቸው በሌሎች ታክሶች ላይ ጭምር ውጤት ያላቸው መሆኑ ሲታወቅ፤
- ታክስ ከፋዩ ኦዲት እንዲደርግ ሲጠየቅ እና በታክስ ባለስልጣኑ አጠቃላይ ኦዲት አስፈላጊ መሆኑ ሲታመንበት፤
- አግባብነት ባላቸው በሌሎች የታክስ ህጎች በተገለጹ ሌሎች ምክንያቶች፤
- ታክስ ከፋዩ በጭብጥ ኦዲት ተደርጎ አከራካሪ ከሆነ እና በቅሬታ ጽ/ቤት በኩል አጠቃላይ ኦዲት እንዲደረግ ትዕዛዝ ሲሰጥ፤ ... ነው ይላል።
የታክስ ባለስልጣን አጠቃላይ አዲት በሚያከናውንበት ጊዜ ፦
° ተገቢ ያልሆነ የሂሳብ ስሌት፣ ግድፈት፤
° ገቢን ማሳነስ፤
° ተገቢ ያልሆነ የታክስ አሰያየም
° በታክስ ማስታወቂያ ወይም ስሌት ረገድ የተፈጸመ ሌላ ማናቸውም ጥፋት ያለመኖሩን ለማረጋገጥ፤ ሁሉንም ወይም የተወሰኑትን የታክስ አይነቶች በሚመለከት ዝርዝር እና ጥልቀት ያለው ምርመራ ማድረግ እንዳለበት መመሪያው ላይ ሰፍሯል።
ይህ የማጣራት ተግባር አግባብነት እስካለው ድረስ የህግ ድንጋጌዎችን ተከትሎ መፈጸም እንዳለበትም ይገልጻል።
(ሙሉ መመሪያው ከላይ ተያይዟል)
@etconp
መመሪያው ከትላንትና በስቲያ ጀምሮ ስራ ላይ ውሏል።
መመሪያው ስለ አጠቃላይ ኦዲት ምን ይላል ?
የታክስ ባለስልጣን አጠቃላይ ኦዲት የሚያከናውነው ፦
- በስጋት ግምገማ ወቅት ታክስ ከፋዩ በህግ በተደነገገው መሰረት የሂሳብ መዝገብ የመያዝ ገቢውን የማስታወቅ እና ታክስ የመክፈል ግዴታውን ያልተወጣ መሆኑ ሲታወቅ እና ይህም ሁኔታ የተለያዩ ታክሶችን የሚመለከት ሲሆን፤
- ሌላ አይነት ኦዲት በመደረግ ላይ ባለበት ጊዜ የተገኙ ታክስ ከፋዩ የፈጸማቸው ተገቢ ያልሆኑ አድራጎቶች ኦዲቱ በማይሸፍናቸው በሌሎች ታክሶች ላይ ጭምር ውጤት ያላቸው መሆኑ ሲታወቅ፤
- ታክስ ከፋዩ ኦዲት እንዲደርግ ሲጠየቅ እና በታክስ ባለስልጣኑ አጠቃላይ ኦዲት አስፈላጊ መሆኑ ሲታመንበት፤
- አግባብነት ባላቸው በሌሎች የታክስ ህጎች በተገለጹ ሌሎች ምክንያቶች፤
- ታክስ ከፋዩ በጭብጥ ኦዲት ተደርጎ አከራካሪ ከሆነ እና በቅሬታ ጽ/ቤት በኩል አጠቃላይ ኦዲት እንዲደረግ ትዕዛዝ ሲሰጥ፤ ... ነው ይላል።
የታክስ ባለስልጣን አጠቃላይ አዲት በሚያከናውንበት ጊዜ ፦
° ተገቢ ያልሆነ የሂሳብ ስሌት፣ ግድፈት፤
° ገቢን ማሳነስ፤
° ተገቢ ያልሆነ የታክስ አሰያየም
° በታክስ ማስታወቂያ ወይም ስሌት ረገድ የተፈጸመ ሌላ ማናቸውም ጥፋት ያለመኖሩን ለማረጋገጥ፤ ሁሉንም ወይም የተወሰኑትን የታክስ አይነቶች በሚመለከት ዝርዝር እና ጥልቀት ያለው ምርመራ ማድረግ እንዳለበት መመሪያው ላይ ሰፍሯል።
ይህ የማጣራት ተግባር አግባብነት እስካለው ድረስ የህግ ድንጋጌዎችን ተከትሎ መፈጸም እንዳለበትም ይገልጻል።
(ሙሉ መመሪያው ከላይ ተያይዟል)
@etconp
❤11🥰2😭2👍1🔥1
👉የቆዩ የከተማ ምስሎች
💫አዲስ አበባ ፒያሳ - 1958 ዓ.ም
⏺Returned Peace Corps Ethiopia III Volunteers/Darrel & Betty Hagburg Photograph:
በ Historic Ethiopia Through The Camera Lens 1860s-1990s
@etconp
💫አዲስ አበባ ፒያሳ - 1958 ዓ.ም
⏺Returned Peace Corps Ethiopia III Volunteers/Darrel & Betty Hagburg Photograph:
በ Historic Ethiopia Through The Camera Lens 1860s-1990s
@etconp
👍7❤2🔥1
The length of a transition curve depends on the rate of change of
Anonymous Quiz
45%
Centrifugal acceleration
27%
Tangential acceleration
19%
Speed
8%
Distance
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The treatment that should be given to the water from a deep tube well is :
Anonymous Quiz
17%
pre-settling only
46%
coagulation and flocculation only
19%
filtration only
18%
disinfection only
🔥8❤3👏3
Which of the following methods of theodolite traversing is suitable for locating the details which are far away from transit stations?
Anonymous Quiz
24%
Measuring angle and distance from one transit station
31%
Measuring angles to the point from at least two station
22%
Measuring angle at one station and distance from other
24%
Measuring distance from two points on traverse line
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Which one of the following process is/are used for the permanent adjustment of a transit theodolite?
Anonymous Quiz
19%
Adjustment of the vertical axis
20%
Adjustment of plate level
57%
Both of the above
4%
None of the above
👍7❤5👏1
Lateral torsional buckling will occur in:
Anonymous Quiz
16%
Beams whose compression flange is embedded in the slab
27%
Beams which are laterally restricted by horizontal bracings
42%
Beams which are laterally unsupported
15%
Beams whose web are restrained by lateral beams
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A continuous beam ABCDE is 12 m long, and contains 4 spans of 3 m each. The beam is loaded with uniformly distributed load of 4,000 kgf/m, throughout its length. The bending moment at A and Ewill be equal to
Anonymous Quiz
51%
zero
13%
6,000 kg f-m
26%
12,000 kg f-m
10%
3,000 kg f-m
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Bottom bars under the columns are extended into the interior of the footing slab to a distance greater than
Anonymous Quiz
26%
42 diameters from the centre of the column
21%
42 diameters from the inner edge of the column
32%
42 diameters from the outer edge of the column
21%
24 diameter from the centre of the column
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An R.C.C. beam not provided with shear reinforcement may develop cracks in its bottom inclined roughly to the horizontal at
Anonymous Quiz
15%
25°
9%
60°
64%
45°
12%
90°
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distributed load, the ratio of the maximum negative to maximum positive radial moment, is
Anonymous Quiz
46%
1
34%
2
14%
3
6%
4
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🥇When a load is transferred through one surface to another surface in contact, the stress is known as:
Anonymous Quiz
18%
Tensile stress
36%
Compressive stress
38%
Shearing stress
8%
None of these
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The upstream slope of an earth dam under steady seepage condition is
Anonymous Quiz
23%
equipotential line
20%
phreaticline
20%
flow-line
37%
seepage line
👏8❤2
Consider the following statements :
Sand in mortar is needed for
1. decreasing the quantity of cement. 2. reducing shrinkage. 3. decreasing the surface area of the binding material. 4. increasing the strength. Of these statements :
Sand in mortar is needed for
1. decreasing the quantity of cement. 2. reducing shrinkage. 3. decreasing the surface area of the binding material. 4. increasing the strength. Of these statements :
Anonymous Quiz
33%
2, 3 and 4 are correct
23%
1, 2 and 3 are correct
16%
1, 3 and 4 are correct
28%
1, 2 and 4 are correct
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Moisture content in aggregate can be recorded continuously by
Anonymous Quiz
13%
Calcium carbide method
36%
Wet measurement
9%
Electrical meter method
42%
Drying method
🎉5👏4❤2
Compression index of a soil helps to determine
Anonymous Quiz
34%
total time required for consolidation
17%
time required for 50 percent consolidation
28%
total settlement of clay water
21%
pre-consolidation pressure of clay
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Why are intermediate vertical stiffeners provided in plate girders ?
Anonymous Quiz
24%
To eliminate web buckling
22%
To eliminate local buckling
30%
To transfer concentrated loads
25%
To prevent excessive deflection.
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👌20❤16
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● Concrete Admixtures
● Bonding Agents
● Waterproofings
● Wall Putty, Prime Coat
● Concrete Repair Mortar
● Floor hardener, Epoxy
● Grout, Self-level mortar
● Quartz paint, Contextra
● Tile Adhesive & Tile Joint Fillers
● Geotextiles and other construction chemicals and materials
Tel: 0961955555
Address: Signal, around signal mall
❤5
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