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ግንቦት 27/2018 ማንኛውም ደረሰኝ ሳይቆርጥ የተገበያየ አካል በወንጀል እስከመጠየቅ የሚያደርሰው የተሻሻለው የታክስ አስተዳደር ረቂቅ አዋጅ ለህዝብ እንደራሴዎች ምክር ቤት ቀረበ፡፡ ረቂቁ የታክስ ማጭበርበርን ለመከላከል ለ10 ዓመታት ወደኋላ በመሄድ ሂሳቡን በመመርመር ወይም ሂሳብ ኦዲት በማድረግ ተጨማሪ ግብር ማስከፈልን ለገቢ ሰብሳቢው የሚፈቅድ ነው፡፡ ዛሬ ለምክር ቤቱ የቀረበው ረቂቅ የግብር አስተዳደር አዋጅ በተለይ ደረሰኝ ባለመቁረጥ የሚደረግ ግብይት ላይ ከፍ ያለ ቅጣትን የሚያስከትሉ አንቀፆችን የያዘ ነው፡፡ ማንኛውም ሰው ህጋዊ ደረሰኝ ያልሰጠ እንደሆነ በእያንዳንዱ ባልሰጠው ደረሰኝ ልክ 100 ሺህ ብር አስተዳደራዊ ቅጣት በገንዘብ ይቀጣል ይላል የማሻሽያ አዋጁ ማብራሪያ፡፡ በተጨማሪ ይሄንኑ አስተዳደራዊ ቅጣት በዓመት ሁለት ጊዜ የተቀጣ እንደሆነ እና ሆን ብሎ ድርጊቱን መፈፀሙን ከቀጠለ ድርጊቱ እንደ ወንጀል ጥፋት ተቀጥሮ በወንጀል የሚያስጠይቅ መሆኑም ተብራርቷል፡፡ በተጠቀሰው ድርጊት የድርጅት ስራ አስኪያጅ በግል በወንጀል ተጠያቂ የሚሆነው በወንጀሉ ተግባር ተባባሪ ከሆነ ወይንም ደረሰኝ ያለመስጠትን መከላከል የሚያስችል የቁጥጥር ሥርዓት ያልዘረጋ ከሆነ እንዲሆንም ተደንግጓል፡፡ በሌላ በኩል አንድ ግብር ከፋይ ግብር ከከፈለ በኋላ በ10 አመት ጊዜ ውስጥ በማንኛው ጊዜ እንደገና ሂሳቡ ተመርምሮ ወይም በኦዲት ተጨማሪ ግብር ሊጠየቅ ይችላል ይላል የረቂቅ አዋጁ ማብራሪያ፡፡ ይህም በ10 ዓመት የተገደበው በኢትዮጵያ የንግድ ህግና የሂሳብ አያያዝ ህጎች መሰረት የሂሳብ ሰነዶች ተጠብቀው መቆየት ያለባቸው ለ10 ዓመታት ብቻ በመሆኑ ነው ተብሏል፡፡ ሌላው የታክስ አስተዳደር አዋጁ ማሻሻያ የያዘው አዲስ ነገር በታክስ ባለስልጣኑ እና በታክስ ከፋዩ መካከል የሚፈጠርን አለመግባባት መፍቻ ዘዴን ይመለከታል፡፡ ከዚህ ቀደም በነበረው ህግ ግብር ከፋዮች የተጣለባቸውን ግብር ተገቢ አይደለም ብለው ባመኑ ጊዜ መፍትሄ ፍለጋ በታክስ አስተዳደሩ ስር ለተቋቋመ የቅሬታ ሰሚ ፣ ለግብር ይግባኝ ኮሚሽን እና የህግ ትርጉምን በተመለከተ በየደረጃው ባሉ ፍርድ ቤቶች እንዲመለከቱት የሚያስችል ስርዓት ነበር፡፡ ይህን ለማድረግ ግን ግብር ከፋዮች ቅድሚያ የተወሰነባቸውን ግብር ከ50 እስከ 75 በመቶ መክፈልም ይጠበቅባቸው ነበር፡፡ ያም ሆኖ መፍትሄ ለማግኘት ረዥም ጊዜ ሊወስድ እንደሚችል በማብራሪያው ተጠቅሷል፡፡ በተሻሻለውና በረቂቅ ደረጃ ለህዝብ እንደራሴዎች ምክር ቤት በቀረበው የታክስ አስተዳደር አዋጅ የተጠቀሰው አሰራር እንዳለ ሆኖ በአጭር ጊዜ አለመግባባቶችን ለመፍታት ያግዛል የተባለ የገለልተኛ አስማሚን አሰራር ስራ ላይ ያውላል ተብለዋል፡፡ ይህም አዲስ “የመስማማት ሥርዓት” በሚል አዋጁ እንዲዘረጋ በሚፈቅደው ገለልተኛ አስማሚ ግብር ከፋዩን እና ግብር ሰብሳቢውን በሚስጥራዊነት መርህዎች ጭምር የሚያስማማበት ሥርዓት ነው ተብሏል፡፡

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