21
1.
xxxxxxxxxxxxx
(a)yyyyyyyyyyyyy
(i)zzzzzzzzzzzzzzzzz
EXAMPLE:
(From Excise Tax Proclamation No. 307/2002, Art. 6)
“6. Payment of Excise Tax
1. The Excise tax shall be paid in the time prescribed under sub-
article (20 of this Article:
(a) in respect of goods produced locally by the producer.”
g. Given the existing drafting style, the following order and arrangement of a
law is recommended for legislative drafting in Ethiopia:-
i.
Title
ii.
Preamble (Recital)
iii.
Citation & Enacting Clause
iv.
Short-title
v.
Definitions
vi.
Scope, Exceptions, Exclusions
vii.
Substantive
Provisions
viii.
Administrative & Procedural Provisions
ix.
Penalties & Sanctions
x.
Repeals
xi.
Transitional Provisions (Saving Clause)
xii.
Effective Date
xiii.
Closing Formula
A drafter should avoid an organization that requires an understanding of a later
section in order to understand an earlier section of a law.
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