: Cost of Finished Goods (includes raw materials, labor, and overhead like power and depreciation).

: Deductions for salaries, rent, utilities, and depreciation.

The Business Income Tax Declaration Form (often referred to as FIRA Form 1301 ) is the standard document for declaring Schedule C business income in Ethiopia. Excel templates of this form are widely used by accountants to automate complex calculations across its various sections and annexes. Key Features of the Form