በደንብ ቁጥር 75/1993 ኮምፒዮተርን ጨምሮ ከተለያዩ መሳሪያዎች ህንፃዎችና ሌሎች ዕቃዎች ኪራይ በሚገኝ ገቢ ላይ ግብር ለመሰብሰው የተደነገገው መኪናን በማከራየት የሚገኝን ገቢ የሚያካትት ስለመሆኑ ደንብ ቁጥር 75/93 አንቀጽ 2/9/ ደንብ ቁጥር 78/94 አንቀጽ 24/2/ /ሸ/
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