Form Excel | Erca Business Income Tax Declaration

ERCA Business Income Tax Declaration Form

The (often referred to as Form 1301 or Schedule C ) is a critical document used by businesses in Ethiopia to report their annual financial performance and calculate tax liabilities. While the Ethiopian Revenues and Customs Authority (ERCA) has transitioned many processes to the E-TASS portal , many accountants still rely on Excel-based templates to organize data before final submission. Key Components of the Declaration Form

• Section 5: Withholding Taxes
• Section 6: Value-Added Tax (VAT) Information
• Section 7: Other tax-related information

• Employee salaries & benefits (excluding profit share or bonuses not paid)
• Rent expense (withholding tax must be declared separately)
• Repairs and maintenance (not capital improvements)
• Advertising & promotion
• Bank charges & interest on business loans
• Office supplies & utilities
• Travel & transportation (local and foreign, with receipts)

• Building: 5% per year
• Computers & IT equipment: 25% per year
• Furniture & Fixtures: 20% per year
• Motor vehicles: 25% per year (unless used for taxi/rental, which may differ)

3.4. Output / Declaration Summary

3.3. Compliance Checks