Ethiopia - Constitution

CHAPTER 11

Article 93

Emergency Proclamation

1. (a) The Council of Ministers of the Federal Government shall have the power to decree a state of emergency when any of the following conditions affect the country or any part of the country: external invasion; a break down of law and order that regular law enforcement agencies and personnel cannot control; an outbreak of epidemics that endangers the lives of the population.

(b) State executives can decree a state of emergency if their States are affected by natural disasters or by an outbreak of epidemics that endangers the lives of their peoples. States shall provide in their constitutions specific procedures in conformity with this Constitution.

2. An emergency decreed by the Council of Ministers, in accordance with sub-Article 1 (a) of this Article shall follow the procedures set forth below:

(a) If the Council of Peoples' Representatives is in session the decree shall be submitted to it within forty-eight hours of its adoption. The decree shall be annulled if it fails to obtain the Council's approval by a two-thirds majority vote.

(b) If the Council of Peoples' Representatives is not in session, the emergency decree shall be submitted to it within fifteen days of its adoption. The Council's confirmation requirement, set out in (a) of this sub-Article, shall apply in this case.

3. An emergency proclamation adopted by the Council of Peoples' Representatives shall be in effect up to six months. However, the Council, by a two thirds majority vote, can renew the emergency proclamation for a four month period successively.

4. (a) The Council of Ministers, in accordance with orders and directives it issues, shall assume all necessary power to protect the country's sovereignty and peace, and to maintain public security, law and order.

(b) The Council of Ministers shall have the power to suspend such democratic and political rights contained in this Constitution to the extent necessary to remove or to restore the conditions that had required the proclamation 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 this Constitution in Articles 1;18;25; and sub-Articles 1 and 2 of Article 39.

5. The Council of Peoples' Representatives shall, at the same time as it proclaims a state of emergency, establish an Emergency Board that oversees the implementation of the emergency proclamation. The Board shall comprise of seven persons, who shall be chosen by the Council of peoples' Representatives from among its members and from legal experts.

6. The Emergency Board shall have the following powers and responsibilities:

(a) To make public within one month of the proclamation the names of all individuals arrested on account of the state of emergency together with the reasons for their arrest.

(b) To ensure that no inhumane measures shall be taken while the state of emergency is in effect.

(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 any one found guilty of inhumane action.

(e) To submit its views to the Council of Peoples Representatives at the time the Council considers the extension of the state of emergency.

Article 94

Financial Expenditure

1. The Federal Government and the States shall respectively cover all financial requirements necessary to carry out all responsibilities and functions that have been given to them by law. However, unless otherwise agreed upon, the Federal Government and the States shall compensate one another for tasks performed by either on behalf of the other through delegation.

2. The Federal Government shall grant States emergency, rehabilitation and development assistance and loans. However, care shall be taken that such assistance and loans do not unduly affect Government policy affecting the equality of the power to control and to audit all such expenditures.

Article 95

Revenue

The sharing of revenue between the Federal Government and the States shall follow the federal arrangements of the powers of government.

Article 96

Federal Power of Taxation

1. The Federal Government shall levy and collect custom duties, taxes and other payments on imports and exports.

2. It shall levy and collect income tax on Ethiopian employees of international organizations.

3. It shall levy and collect income, profit and sales taxes on Government enterprises.

4. It shall tax the proceeds of national lotteries and those of other games of chance.

5. It shall levy and collect taxes on the proceeds of air, rail and water and sea transport services.

6. It shall tax rental incomes of Federal government houses and properties, and fix and collect rents.

7. It shall fix and collect Federal license fees.

8. It shall levy tax on and collect the income of government monopolies.

9. It shall fix and collect government stamp duties.

Article 97

State Power of Taxation

1. States shall levy and collect taxes on the incomes State and private enterprise employees.

2. States shall fix and collect fees for land usufractuary rights.

3. States shall levy and collect taxes on the incomes of private farmers and farmer who are incorporated.

4. States shall levy and collect taxes on the profits of merchants who are residents of the State. They shall also levy sales taxes.

5. States shall fix and collect water transport fees within their State.

6. They shall levy and collect taxes on incomes derived from private properties within the State. They shall collect rent on houses they own.

7. States shall levy and collect taxes on the profit and income of government enterprises located within the State. They shall also levy and collect sales taxes.

8. Consistent with the provisions of Article 98, sub-Article 3 shall levy tax on income derived from mining operations, and shall collect royalty fees and land rent.

9.They shall levy fees for State licenses and services.

10. They shall fix and collect royalty fees for use of forest resources.

Article 98

Concurrent Power of Taxation

1. The Federal Government and the States shall jointly levy and collect taxes on the incomes and profits of enterprises they jointly establish. They shall also jointly levy and collect sales taxes.

2. They shall jointly levy and collect taxes on the profits of corporations and on dividends paid to shareholders.

3. They shall jointly levy and collect taxes on incomes derived from large-scale mining, petroleum and gas operations, and they shall determine and collect royalties.

Article 99

Undesignated Powers of Taxation

Tax powers which have not been given separately to the Federal Government or to the States, or to both, shall be determined by a two-thirds majority vote of the joint session of the Federal Council and the Council of the Peoples' Representatives.

Article 100

Directives on Taxation

1. Where the Federal Government and States exercise their tax powers, the relationship between the rate of taxation and the source of revenue taxed shall be fairly determined.

2.The Federal Government and the States shall exercise their tax powers in a manner that shall not adversely affect their relationship. The rate and amount of taxation shall be commensurate with the services the taxes help finance.

3. Neither the Federal Government nor the States shall levy taxes on each other's property except on profit-making enterprises.

Article 101

Auditor General

1. On the nomination of the Prime Minister the Council of Peoples' Representatives shall appoint the Auditor General.

2. The Auditor General shall submit a report to the Council of Peoples' Representatives containing his audits of the accounts of the Ministries and of other Government agencies as well as his evaluation of the expenditures of the Federal budget in accordance with the approved allocations.

3. The Auditor General shall draw up and submit for approval to the Council of Peoples' Representatives his annual budget.

4. The specific functions of the auditor General shall be established by law.

Article102

Election Board

1. The Constitution hereby establishes the National Election Board. The Board shall be an impartial and an autonomous agency and shall be responsible for ensuring that all Federal and State elections shall be free and fair.

2. Members of the Board shall be appointed by the Council of Peoples' Representatives on the nomination of the Prime Minister. A specific law shall be enacted to define the particulars.

Article 103

Population Census Commission

1.There shall be established a National Census Commission that shall conduct a population census periodically.

2. Members of the National Census Commission shall be appointed by the Council of Peoples' Representatives on the nomination of the Prime Minister.

3. The National Census Commission shall have a Secretary General and a professional and support staff.

4. The annual budget of the National Census Commission shall be submitted for approval to the Council of Peoples' Representatives.

5. A national population census shall be conducted every ten years. The Federal Council shall determine the boundaries of electoral districts on the basis of the census results and a study submitted to the Council by the National Election Board. The National Census Commission is responsible to the Council of Peoples' Representative and shall submit periodic reports to the Council on the progress of its work.

Article 104

Initiation of Amendment

Any Constitutional amendment shall be initiated and shall be submitted to the procedures provided above when one of the following conditions is met: when supported by a two-thirds majority vote in the Council of Peoples' Representatives; or supported by a two-third vote in the Federal Council; or when one third of the State Councils, by a majority vote in each Council, have supported it.

Article105

Amendment of the Constitution

1. All rights and freedoms enumerated in Chapter three of this Constitution, this Article, and Article 94 can be amended only by the following procedures:

(a) When all State Councils, by a majority accept the proposed amendment;

(b) When the Council of Peoples' Representatives accepts by a two-third majority vote the proposed amendment: and

2. All provisions of this Constitution other than those contained in sub-Article 1 of this Article can be amended only by the following procedures.

(a) When the Council of Peoples' Representatives and the Federal Council in a joint meeting accept a proposed amendment by a two-thirds majority vote; and

(b) When two-thirds of the States of the Federation accept the amendment by a majority vote.