*~k

f'1\..}-f-*~ ~Fut-"'e "llJPht-""~'e &Tl1t\.h

~Fu&-IA ~;J6T ;J~",

FEDERAL NEGARlt GAZETA
OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA

Oh ""f-j\'f t...l'../'NC .';.'l"h/'.l'I.fl£ tTlIflh 14th Year No 44.

hl-"t--ht--.,.~ ~OP"" <111'C ~Q fmfJl
f ihllll .f.mt)f-',f 9"hc (l."" mlJt~""
h-til MICI £htJofb 'j, ""} !fit ~.9" ADDIS ABABA 14th July, 2008

OTJOJ' 6Ll CONTENTS

nip;£!' <111'C lir'!i":u!fi'i. ~.9" Proclamation No. 587/2008

rh.""f-*",f' ',o.p.t:rfj' '1-9"<;.h Clt\I.uf.\('l')'} t\"7'J:'J:9" rw('l Ethiopian Revenues and Customs Authority Establishment
htpj!- ... .,~. 9itfiftll: Proclamation Page4123

htp~ cI1'1'C ~fit:tlflit PROCLAMATION NO. 587/2008.

A PROCLAMATION TO PROVIDE FOR THE

r
ESTABLISHMENT OF THE ETHIOPIAN
REVENUES AND CUSTOMS AUTHORITY

1',.,111;;:0" OWlMS 1fl '}'1.f: r-ttlt11J~O"llt\'/ WHEREAS, most of the investors engaged in export
p,.} fur and import commercjal activities have been the Federal
'{I'r ;J'hfl r~h~t\O" t\~Yot.A oo'}'1
'}SJDh.+hfl h'}.ftV'SJD hWQ;}.e; h1ft 1'1 Y: ;JC r-t Government tax payers however that those government
services in relation to tax and export and import trade are
J' ,(IN' rOO'}'1 p.1.}- h1A '1fr'1-'f O-tt\f~ -t!l:t11J~
being rendered by a number of institutions problems
h'}..fttlffi' OOY..l,'JT(J)' {lh1A '1t\..~ htltlJ1': {loo regarding with the manner of service rendering, keeping and
l~ hf J'1Ie; hffi.P<tSJD h'}.ftVOSJDU'1e; flCf}~1 utilization of information and promotion of law and order are
Ot11JflhOC l1Y.' 'f"lC ,(lflh-tt\ {lootf".: being resulted;

r1fl91:'f' ~'i.fI-f;C: rh.~r-A'f '''SJD~.h llt\ WHEREAS, in addition to their similar actfvities
p'Anl'} he; r~Yo~A h1C (J)'fl1' 1ft llt\p'Ann the Ministry of Revenue, the Ethiopian Customs
O'i'oo/t/t,e f}i\0I/ i\,e ,(l-tf1~. hoolre;:t~O" Oi\,e Authority and the Federal Inland Revenue Authority
.,.oo/t/t,e rl/,{I~ hffi.P<tSJDe; rhY..l;q~~ {}A~ have been following similar resource utilization and
organizational arrangement, thus the merging of the
r~h.J-t\. {lootfe;:t~O" rY'{}'~ -t*t11J~ oocp,/.f.' HOO
three institutions will provide for the establishment of
e;Cf~r :J'h{}e; r'''SJD~.h h{}-t~ J.'.C p'Cf}~'} t\0011
modern tax and customs administration system,
C ;)'1': rl/,n,}' hl1l.P+SJDe; r h1A a/l\"~ htln,1' expeditious and effective resource utilization and
P'Cf}'~'} ."An,~e; ONn.;J.t11Jt\t11J,f:l"l {}t\~l~: manner of service rendering;

WHEREAS, it has been found necessary to

'i'!l:t11J',:,} Ot11JCP,/
.f.' r1ft(J)"} IIC~ ONn.;J-t11J transform the efficiency of the revenue sector to a high
.,~ wY.. i\+ J.'.l;q t11J7i,'J1C hfl~.i\'l. tflj (l001'f.,:1 level by merging the institutions;

Oh.,}r-A'f ~~,~i\Cf~ .ftqoh~I\,(llf tT'{lt\.h NOW, THEREFORE, in accordance with Article 55(1) of
(}11 oo')cJ/p"} h'}."?\ ,,?i/li/ oolPl,1, r~h-tt\m' the Constitution of the Federal Democratic Republic of
Ethiopia, it is hereby proclaimed as follows:
:J-m':~_A::
,r')?,. 'P;J ~;J/.'} ;J1I.fJI;r. ",A', 1iitli
4.85 Negarit G. P.O. Box 80001
Unit Price ..
'm Qi'i.?!K?J!! toY.t.A ~;J(,'''' .:JIf.{J14l"J'C ~Q ,/1'1"1\. Z fi'i, 'U" Federal Negarit Gazeta No. .44 14th July, 2008 page 4
""J

h~A h11:
P ART ONE
10:"1\ 1\
GENERAL
Ii. "tiJ.bC CiJt.! 1. Short Title

.e1J hq>~ "r~:"r-A-S 1ft~:rc; r9"~.h This Proclamation may be cited as the "Ethiopia
flt\p'AtlJ'}'J t\fllJcJ:cJ:9"rmtlJ hq>~ ~1'C Revenues and Customs Authority Establishmel
(;.r.ii-7;/ f[n." 1"'0 f\" t\. 10.,.fI f, i-I\ A u Proclamation No, 58712008",

I. TC-)~ 2. Definitions

r ~t\- h1f1'0 1\.1\ :"Cr9" r"7.Somm- JjAIf~ In this Proclamation unless the context otherwis
Ofl1""'C OH.IJhq>~ m-fl1'1 requires:

11"Tax" means tax and duty revenues classified t<

M ";I'hll" D?f\.} (It...f..t-A OP')a}p.} ~ ').tt be collected by the Federal Government, an<
f"I(lf"I(}-r.tOP~(}- r;J-hllCJ <1>l.T 10.P':Y- includes joint tax revenues to be share<
f"I.lf~. (It...f..t-A OP')aJp1:CJ (lhAA OPlI'" between the Federal and Regional Govern.
~ .~C':'f'.optlhA rD?h~&.t\. r ;JI,. ..J.hll 10. ments;
fJJ:'f'.') .ea.}.9° t-A I

g/ "~C1661.~ 1\;11&.:" 0.:"" fIIJ/\:" OhAA 2/ "Branch Office" means a liaison office of the
m.e9" Oh1"fIIJ hfl1"Pa~C r""7.1~ Authority located in a regional state or city
rflt\p'AtlJ~. 1"106 ?\tfi&.'''' 0.:" ~m'I administration;

r/ "r;I-hll .D?6hA" D?t\.} ;J~hll h~~ nD?1~ 3/ "Tax Center" means a tax collection station
n ..,. 1\ IJqo. rD?1 ~ CJ (I:" C") 66].~ 1\ ;,. t. :t- administered under a branch office and located
(I...,. P'C rD?"'~~c r;t-hllC; cJ>l.T OPf"I.n in the vicinity of taxpayers;
f"Io..r fllo..r ~(J}'1

q/ "r'''9''~.h oP$tlJmtS tlJflS" fllJt\:" 01 4/ "Customs Control Station" means a station

fl c; mlJ.). /):1' 'If, r'''9''~.h p'~- p'C administered under a branch office where
f}:,. r"7. &.1.9" 0 'r c; ;J~h fI r"7. 0 0 0,00 :,. customs formalities are complied with and
0~C'}6b1.~ 1\tfi&.:" 0.:" -juC r"7.'~Pa collection of taxes and duties take place on
~C tlJflJ' '1m-I imported and exported goods;

l;/ "oPCfllJt" fllJt\T rThflc; r'''9''~h 5/ "Investigator" means an intelligence and

m'} )! f\o".f-'} r"7. f tlJ 6- r fIt\P' A tlJ .,. investigation officer. of the Authority who
h.'}1"t\:(1f1c; 9"CoP6- flt\oo.S ~w-I investigates criminal cases in relation to tax and
custpms offences.
.
6/ "Prosecutor" means revenues and customs
'k/ "0:1'0. IJ"?" fIIJ/\T r1ftfP".f'c; '''9''~h
prosecutor;
0:1'0. IJ"? ~m-I

7;/ "hAA" fIIJ/\:" Otfi1-oP'}"?p"~ h'}"'1\ 7/ "Region" means any state referred to under
ij7; r'-~oPt\h1"m' fIIJ'};;:m-9" hAA t'1.lf1 Article 47 of the Constitution of the Federal
rhJ;.fI hOflc; r~.t.Paq> h1"fIIJ h().-~Pa Republic of Ethiopia and includes Addis Ababa
~ c:".f.'} f, (,1.19"6- A :: and Dire Dawa city administrations;
 §1i.fifllf. /"'YuMA ~;Jt..,. .:1II.al 4I'I'C ~§ ch9"t\. ~ ""J fit '}.\I" Federal Negarit Gazeta No..44 14th July, 2008 page 4125

hlj:A ~i\:" PART TWO

/}i\h.:"~*,.f 1ftSO:f~ rr.,.h 11i\p'A"l1 THE ETHIOPIAN REVENUES AND
CUSTOMS AUTHORITY

,~ 3. Establishment

1/ The Ethiopian Revenues and Customs Authority

hi fh.'}'f"~'.r 111?)':;''i'' ',.9"".h f)I\p't.\"11 (hereinafter the "Authority") is hereby established as
Ih'LtJ O~" "f)I\p't.\ll)1" hri-f)I\ f-J.mtrl
an autonomous federal government agency having its
trtl.1 r;FI\ r mOJ (}(I)'''''''' .rl\(I)' f &..J.'..trt.\ own legal personality.
OO1<>]p"'"ooP't.r 0."'" O''i OIf.tJ htp~
"'*~'7..A::
2/ The Authority shall be accountable to the Prime
II - flli\p'AtlJ.,. i'mt~.} t\m~~,e «?'i./}
Minister.
.}e;. ,e(f'lA::

P. 'P~ oPP't.f 0.:" 4. Head Office

fllt\p'A"I'" 'Pe; UPP'tf {t.} (Ji't-'t{} i't(J1l The Authority shall have its head office in Addis
(flj h') f.i't{}&A1. ~.,: ~C')6liJ.lj: 1\ :h&JI' Ababa and may have branch offices, tax centers and
{t.y.:f.f f;f'nt} "7bh~.}e; frrc;.h UP~fI'm customs control stations, as may be necessary.
tf "lft.f?J:f ,elje;,;f-A::

(;. fQi\p'A Ill'" ~1\"7 so:f 5. Objectives

lli\p'Afll", f«?hi'I\...,. ~~"7?J1' ,elje;,;J'A f The Authority shall have the following objectives:

11 to establish modern revenue assessment and

hi /l00'i"'/? f'111 hrofto1if h(}f)o'{) p,c'}..,.
collection system; and provide customers with
0 00 /I C :J.'" 1\ "'1 t.\ r-:y. C;:..,. d1 'P. 1 .,. t.\ "14- c,'
.'
..,. equitable, efficient and quality service;
1'lr .}. .r 1\OJ' h 1 t.\ oJl\" .'t. 00 fI to f

;J'n{} h~r. "IFu;J'(J}.'} (Jlj:'pf.~~.} h'} 2/ to cause taxpayers voluntarily discharge their
II tax obligations;
-'t w fI' "7 t}:FA f
3!- to enforce tax and customs laws by preventing
1:1 J'1').-rC'W) .(")e; f ;J'ht) "76f.b(Jc(Jce; and controlling contraband as well as tax fraud
t}w~'i: (JUPh~hA e; (Joo~tlJmC f;f-h and evasion;
t}'I f'H,oe;,h ~"I ;J.}1 "7{)h(JC f
4/ to collect timely and effectively tax revenues
P./ i\J1lj«?(J). f«?.roo')(,I.),(J}"} f;J'h{} 1fl generated by the economy;
(J'(l,P.}e; Ow:".,: oo().fl()'fl f
5/ to provide the necessary support to regions with
'-.f I r &..J.'..lrA'i" rht.\t.\ ;J<hfl hfli-~,(C p'C,} . a view to harmonizing federal and regional tax
.
of ""', ri-lf)ll)OD- h 1 JtO'.,. 1\"" f:1. OJ l\hA administration systems.
1\"""',hfl~A'l.o)'1 .f: .'C;: "" .f:1. <>]::

I. rl1i\FAIll.,. FA"l1'1 +"II1C 6. Powers and Duties of the Authority

11t\ .,0'A fI'''. r«?h+t\..} p'A "I')e; i'"IIl~'-r The Authority shall have the powers and duties to:
,elje;,;J'A 1

iii flupe;«J! f1fl i'twl}()')'1 i't()Il()'fl p'C 1/ establish and implement modern revenu
q.} 0 UP C ."J.} i'"J 11to «J! .r 1. C ."Jt.\ f. assessment and collection system;
"
 '11\ IHtfif?!% ~J'./'.A ~;Jt..,. .~/I,(J' 4I1'C ~Q £h9"ft. ~ fit Federal Negarit Gazeta No..44 14thJuly, 2008 page 4126
""J 'U"

t/ (JuP'" tf. "I A ~ ~..,."}~ 'ho.f ~ ~..,."} uP IP I. ..,. 2/ provide, based on rules of transparency and
(JOIJ1: I. "I ~..,. m <f f .,. A ill 4-.~ 1't...,. .f l\ (J)- accountability, efficient, equitable and quality
n 1A "I f\o ..,. .e () ill A f h- "}if fl..,. uP "} "} l\ OIJ(]
..,.
service within the sector; properly enforce
I.;r;r"" l\ lJl\ ~-().y.:y. r"'()m- r ;rh"'~ r,,. incentives of tax exemptions given to investors
1.1' ~, uP.n.y.:y. (In''llJ(}- h'}J;.itfJOO< .ff.C and ensure that such incentives are used for the
;J A f l\;r ()(J(J)- ~ 1\OIJ uP~ I\:t;(J)-"} .e h;J~'" intended purposes;
I\AI

rl ;t-hft h~r-:f OL.P~~~T ;J~hft fODh 3/ implement awarenesS creation programs to

~_IA flrlllA') h ').It,f' ~ 'n~ f"11tJo. 117ft promote a culture of voluntary compliance of
,1.1.(J6"1. TC:"J ~ If!'":{' ..~"1fI~ ~ f ~C taxpayers in the discharge of their tax
;JIAI obligations;

!il f ;t-hft IIIJfthLf fJl;J ~.~~e; IA" +h 4/ carry out valuation of goods for the purpose of
~~ fO?tf~(I}-1 f ;t-hft ODm') ~lDft tax assessment and determine and collect the
e;lAf ~t"I(JftflIAI taxes;

(il f"'~<J,he; f ;J'hft rll1:f1 f ~ 1n:f')e; 5/ conduct study and research activities with greater
ODOD(,f$D":{'1 h~- 'fJ~ l\1IIJ7j7jIAfnl\m emphasis to improve the enforcement of customs and
h;t ') ":,, nODftmT e; fb I\"":{'1fl$D:f (Jh tax laws, regulations' and directives and the
..}e; collection of other revenues; and based on the result
"JfI~ h ') .Itt"I(Jt"In. l\ 1171: t. "1 f 'Pe;
f9"C~C p'~$D":f'1 .f't)d1.~IA" -(J'Pe; of the study and research initiate laws arid policies
..,.e; ~ C ~ <J- m- m. T OD lP T T l\ll. $D t. and implement the same up an approval.
:f') e; u.,.. :f 1 .f' OD~6"I.1A: lI.L ~ 1.:9"
(Jp'~ ~~ f(l}-~IA"
6/ collect and analyze information necessary for
~I l\1fl e; lDa1. tJ.P$D"f <h'P'Pce; l\;t-hft the control .of import and export goods and the
h lD'" t"l1 fO? f ft L IN1- iJD t.1{ $D":{-1 ~ t"In assessment anp determination of taxes; compile
ftfllAf ~+~""e; IA., (JODfttJ. ftl\ O?L statistical data on criminal offences relating to
ROO- lD1 ~ 1\":f f + ~ ~ f h ft;t-"" {)rf:h it the sector, and disseminate the information to
ODt.1{ fme;:"trlA f h 1~ hftL~1. ~.,:~ others as may be necessary;
h fb I\"":{' h IJ ~ T f t"It, 6"I.1AI

XI fIP~+7f:f1 h:"~ l\OD1')flT fO?,f'ft '

7/ organize a training center wherein to build
":('l\m") IIIJtJhlA h').It~~~ ,f'~C:JIA: employees' capacity; and design appropriate
f p'lAme;e; fOO- f 1IIJ7j7j.f' p'Cl}.y.:f1 training schemes;
~11t..'JIAI

$/ WI>9"<;.h(J).((1:fr O(J)"!') h t,llfJ.PJ:f h ,}.&;.I1-S'" 8/ examine goods and means of transport entering
Oiti\":y. r'I>9"<;,h oo.y.('Im(,Y ('IfJ.YPJ1''i' into or departing from Ethiopia through
D?<J:t. ''''1. 00 /J'00 (c::f otJ.l\ r~ 'lfJ-'i' r~(J)m customs ports, frontier posts and other customs
iJ:PPJ1"}'i' D?~~"f PJ1''}J',t...,.'Ij l\ r r'I>S""<;.h stations, and ensure that customs formalities are
P''1 p'C f}'1' 'hU~''l''{Vf:(JJ- ooo/ll;t-:t:(JJ-'}'i' OO(JJ-
('I ;J~:f(JJ-') ,('t. ;.J°/('Il\ I
complied with;

ijj tJ.'J<f lJAlf~ uP"}1.r: CDf. h1C r~1(}-''''''} 9/ provide information and appropriate support to
(JJ.e cr h h 1 C r~ CDm-"" "} iJ:J>?J:y. h "}:,.,.. the Federal Police in the control of illicit
:J>fI. r uP<¥>ill (1lC ~ tJ"}..,.C' lJ"}1: "} r uP h 1\h A trafficking of goods and combating contraband;
Ft. (Jt...e.,t.A r 1\.'" hOlJi]~~"" h "}-'ti]~1: and cause appropriate actions be taken in
ruPl.if A(J}-OJ-1'.f f.C .'JA 1 ""1t1.OJ-"} 1:;Jlj'. accordance with the law;
.e ()ill A T ~ 'J. (J~ it :,. 1.0>. uP IP I.:" "'1t1. OJ<
hccrif h "}~_OJ().r:.f f.C ;JAI

I.
 .,'" fji'i.lirli'z ~Y..t.A ~:J6"" ;Jlf.tJl 4I'J'C ~fj m9"t\. Z .,.1 fit 'J.9" Federal Negarit Gazeta No..44 14thJuly, 2008 page 4127

I/ r'''9''~.nc; r ,Tn,.. lh 1n"f1 (JUPflJ'" r~ 10/ investigate customs and tax offences, institute
~.~oo. (JJ')~I\""f1 ~UPt.9"IrA f ~h and follow up criminal proceedings in courts;
~Af ~hlrhlrAf ~U1~ t\~hC;(JJ1 for the discharge of such responsibilities,
rlrt"t.') o:J>o..r~ lh<7C; 9"C~tPJ"f organize its own prosecution and investigation
(J.~") .r F.1rJ{A f It~ 'OO1/~;lD-')~~flJ units and supervise their performance;
mirA I
III inspect and seize documents un<¥er the
Hi/ r"'9"~nc; r ,Tn,.. lh1n"f1 t\~"'~~9" possession of any person that are required for
r~.r"'~A'" (J~C;TW<9" t"tw<h~ r~ the enforcement of customs and tax laws;
11- IP~P,::;'1 ~UPt.9"IrA f ~~I-IA f organtze and operate modern laboratory
HUPC;q: rlJ:J>PJ"fc; rt"t~~"f 9"CUPIr
- inspection of goods and documents;
1t1A '11\":" ~nlr"'t .rF.1rJ{A
f (JTer9"
~~ .rw<~AI

nu (JJ1. n1l: f~1(}- OJ?,?" OJ1. 0>.6I" n1C 12/ decide the place where import and export goods
f~~h. lJ:Pf1J'f f~hDIJ:P(]""") .P'~t. ?,o>{} are to be deposited; establish warehouses, issue
C;t.\f OO;Jtf'} .r*.p.DlJAf fOO;J"") ~:PY:
warehouse licenses; supervise duty-free shops;
?, (J"., A f f <I'l 'f' ~, lJ:Pf1J'f ooj'j 6"1. OO1.,n
control the handling and care of deposited
C'-:'''") J~~"., tn t. t.\ f {}f\ lJ:P !P'f n.r .r 11C; goods; suspend or revoke warehouse licenses;
'f'(]:P .p.'f''f'l: .r 1.C;Jt.\ f f(Jtno>.") foo ;Jtf'} collect license and service charges;
~:P.f: .r°IP.t.\T ?,(JCtlt.\T fn1A"1w'}
h~.r ?,(J(]{}I1A T

13/ delegate, fully or partially, its powers. of

Ii:/ (J-t(JJt"t~..,.~r-1' ~~ r'''9''~nC; r,Tn'" investigation, prosecution, prevention and
(JJ1~1\""f1 rooUPCUPCT rupnt"t,..c; 111 control of customs and tax offences as well as
:,. C' fI').(~' ') r UP ~ flJ mC h'} -t v. 9" ;to n,..
tax assessment, collection and execution
r UP (JJt"t') C; r UP t"t'(J t"t,n P' A
flJ ~') (J 00. 1\.
powers to justice departments and revenue
a)~9" (Jh~A t\nAA r~:"u 1t~~..,..C; collecting agencies of regional states; and
1fi. t"t'n~fi. It ~~:,. (J(JJ'ht\C; t\.t"tT provide the necessary support for and follow up
f,"f~A T t\1t~ ,o00. -t1fi.(JJ-1 1: :J~C; its implementation;
h++A .eI.C:JAI

Iu/ r'Ilth.~q: i'r'-tt Itll--l-P.I.C P'lrsP"f' 14/ oversee and supervise the activities of the
()n"f,~+ f,OD&-Ar .e.~il)tn&-Al National Lottery Administration;

I(;/ t\hAA 10. (}'fl~o. ht}"..,. """o.~' 15/ provide appropriate capacity building support to
r h ~ r "1'1):Jo 1::J'f. nODlIm"" r 4l..1.. regional revenue collecting agencies with a
irA c; rhAA :Johll hllTJ\I.C pCq view to harmonizing federal and regional tax
.,. T rOlJ.",", 0»-n ..,., 1Jt);;1' .e.L l' Ir l\ 1 administration systems;

16/ enter into contracts and international agreements

X~F f ;Hlf1" p',.9"-t.h ",...,.,1\"c, noy,oot\h,} regarding tax and customs administration;
en't\"...,.,c,' ,"r "+4: fl9D9uH"~'" ,"c
:JAI

X1,/ nP' &- t\ .e t11\. t\. /t" ih ,..

" " t\ 4.. ~ &-A 17/ exercise the powers and duties that were granted
1\1C w-fiT 111. l1I\I»Atfl'" t\,,.r~h to the Federal Inland Revenue Authority and
t1t\P'AttJ") >ttlT-ten- r~n.;. I»A«I'C; the Customs Authority by other existing laws;
-t' °1111,,"" n I» &- t\.e , en- t\ A I
18/ own property, enter into contracts, sue and be
J~I r,.n t: ..,. t1t\ 0."" t\ 00 If H en,'A t\ (jOtp 'P A r; sued in its own name;
nfloo- t\oohtlflC; t\ouhflfl .eTt\AI

nu Q""7m'" -t«Jq~ce 1\"71:1."1 r~filL 19/ perform such other related activities as required
A'~ h.I\DT -ttJ"7~ -t"JI1C'T' fhlJ for the attainment of its objectives.
t&lJl\u

I~,
 '/1'1 !iI'I.l!~f~ ,«,,'.tI.1I\ ~.~~..,. :),,,"/ <II'I'e !'J1i fh~fI, ~ .,... li'l. rlldllflll Negllflt (Jllzetll No. .44 14\R July! 2008... plll;le 4128
'U"

I.~ 7.

. 11t\ I'" t.\ ffJ~' r

The Authority shall have:

1/ a Director General and Deputy Director Generals

IilOin :" +
~ .e "7.~. ,.. ~ P"7. yr ODe 'P C; "'.e &.
to be appointed by the Prime Minister;
h1'cc; rh+t.\ 'PC; "'.e&'h1'C'TT
2/ prosecutors to be appointed by the Director
II 0'PC;.q .e&.h1'~. P"7.7I'ODe o.«Pn..P") General; and
fI,'7 r "hC;
3/ the necessary staff.
IY ~"'.I. ~ 'I,CJJ.IP &.1'"i/ l' r
.ec,U~,:J't.\1I

8. Powers and Duties of the Director General

~I 'P C; '" .e h 1'~. P 11t\ P't.\ IlJ ~. 'P C; P' &.

&. II The Director General shall be the chief executive
~,.. .I. ""7. 0 ODtr) P 11t\ I» t.\ IlJ ~.") p' &. officer of the Authority and, as such, shall direct and
so l' .e OD&. t.\ r .P ,.. l' ,eo'&. t.\ II administer the activities of the Authority.
'"

fU.U h')'''''' 'JO'I'I h'J'''''' IffI hm:J'l\.e 2/ Without p~ejudice to Sub-Article (1) of this
ru
h~:)'(: ~'J.R'Nlln." Il'':" 'Pc;' P,.e&.h'f''i.T Article, the Director General shall:

aI exercise the powers and duties of the

VI 011,0 h'P~ h")c/'Jt I f1'ODt\h Authority specified in Article 6 of this
,1:+") Pllt\ p'A 1lJ~" p,t.\ n.,.)Cj .
Proclamation;
T'?1lC'1' Op'&, ~.e 'CJ).~t.\I

jji/ff/ OOIPt.'rn~ bl employ and administer employees of the

1\/ ntl.tJ hflJ~ h''''''' Authority in accordance with the regul-
u)flJm' .R,.nc;' noo,", p.}. (]~?t.~
OJ. ation to be issued pursuant to Article 19(1)
." f' .R00 iD11 1'1h. A c;' f''I':''1IIJ 'I':"sro
of this Proclamation and salary scale and
P' c '}.}. 00 U' t. T f'11t\ .~."A flJ~' 'J IP I,.,,, benefit. schemes approved by the
"If':r'..e'/J'I't.A T '1'I.,.p, .~t.A I
Government;
,hi OU.U ,.,cp~ h')c/'?\ n!!11 OTm+
()U), ~ ')'{1 OO'P/. +
fllt\p'A fl)~.')
c/ appoint and administer prosecutors of the
O,P,nf~ U'? f/{I'IIjA l' f{)T" .r.'
Authority in accordance with the
Regulation referred to in Article 19(2) of
t.AI
this Proclamation;
00 I fllt\plA fl)~.') {)..}t.'I:){h h:" s.'CJ
d/ prepare strategic plans and annual programs
qoo:J'~ fp't. TC'''lt.SJDCJ {1~+ as well as budget of the Authority and
.e U;J]f A l' ().t. ~ .r.'SJD (]P't. .e implement the same upon approval;
"
.e W'I\ A I

,pi t\ II t\ P' A fl) '" (] T .{.~ Y.t\ + (]

~ ..) CJ el effect expenditure in accordance with the
f pIt. TC''1t.SJD oo,P/'+ 1'HHl approved budget and work programme of
aJlJ.l. .e~/.,'JAI the Authority;

1.1 llt\pIAfl)~. hY'{)T~: aJ1c:':r. ,'JC f/ represent the Authority in its all dealings
(]~.f' ~C ,'JTW. '1')~~.y."f l1-l\. llft with third parties;
pJAn'~.1 f.aJh"A I

(II fllftplA fl)~.')f P' t. h 1:"{),P().CJ g/ prepare and submit reports to the
f'llt,(] trc+ htl,'J~.y. t\oo')'1 Government on the activities and financial
operations of the Authority;
P':" .e+CllA::

I"
 'lit DrUffD ~'.6<1\ ~:J6'''' I~lt.n, ofI"'C ~D t""/\' Z ""J 11'1.".P" Fedeflll Negllflt (J1I~etllNo,.44 141hJuly, 2008"" pllge 4129

r.1 cpt; II,e&'h+~. "t1"P'~tlJ~. rp'~ 3/ The Director General may delegate part of his
:"~'I'4:t; n"t,iad.~" lIPm') hp'~ '
powers and duties to other officials and
tlJ')t; +.,t1~ nh.c.~ "t1"I»~tlJ~ employees of the Authority to the extent
fbt\"":f :)" .c.sP":ft; w ~ + "":f n (J)4h ~ t; necessary for the efficient performance of the
activities of the Authority.
"'.Pia+"~ I 4: ,e ":f"~11

I.
cpt; II,e&,h+C'":f hcpt; II,e& 11 Deputy Director Generals, subject to directions
il rh+~ given from the Director General, shall;
h+~ n"tfl'l' lIPtID'" tlDIPl+ r
a) assist the Director General in planning,
-
U/ fl1t\pAtrJ"" T"I1~+ n"7+.r:f organizing, directing and coordinating the
n"7~~J:+f nODPU&.+~ n"7f1'~11 activities of the Authority;
nc cp~ '".e&.h'~~" fel/ltft,I
b) prepare and, upon approval, implement
"I rlfC~:fa)") /J:"1.' n"''','J;(,'''t; plans of their respective departments;
n",,,~:" +.,t1&.! ,f ~c ;Jft.1
c) perform other activities assigned to them by
"hI n'P~ "',e&'h+~ r"tfltlJ:f(J)4') the Director General.
fb~":f P'&.sP":f.ph~m.~ft,"
21 The Deputy Director General whoo is specifically
II 'PC; ",,e&'h+~ OlllJ,ecrCO+ 'Ut, -+" delegated shall act on behalf of the Director
,e"'m'ht:\ c; r+flffiOJ' SJOh+~'PC; General in his absence.
C; ')
,
'" ,e &,h+ C ft 'P ",,e &,h of'~ f + fIffi' +
+ -?fI&.+ h C;OJ-C;t:\II

!., llllt 10. Bude:et

flft~.a'Atl)~. hOD')eIJp'+ O"?OD~'Oft+ 01:+ The Authority shall be administered by the budget
.eof'~~IrA:: to be allocated by the Government.

11. Books of Accounts

16. fY/toO oPlJ-?oO+
1/ The Authority shall keep complete and accurate
i!/ fll\pAfl'~. fof'''lft.IJ +hhl\~ ft1'~ books of accounts.
f'llt1l ODtJ"?'O+ .e.etJA::
21 Books of accounts and financial documents of
g/ ffll\pA tl)~. f'lIt'O ODtJdJ'O+C; 11"'0 the Authority shall be audited annually by the
~h IP~P. r O~.e..IrA tpC;. "Jt..I'C Federal Auditor General or by Auditor
m.e?D (]tpC; "Jt--l'~, (]o?(}f?D "Jt..I'C appointed by the Auditor General.
(]f~OD-f: .eODt.ODIrft.::

hC;:A ,,{)+ PART THREE

h"7l1t {lC1: ADVISORY BOARD
. II. OD**SJO
12. Establishment
'04: fll\lID"J' ?Jr'} J'4>~ /hfl.u 0:\1'\ "(1C.~"
11f--l'fll\ fD?ffilr/ ffll\pA tl)~. nll'/I-Jt {1Cf: An Advisory Board (hereafter the "Board"),
composed of competent professionals shall be
J!. cJ:cJ:lI'/ A ::
established to advise the Authority:
It:. r{1C~ hl11'\:" hr"t.tr?"
13. Desienation of Board Members

M 'l)e,' ~ .et.h., 1'/\" ;J'e,' .n:p.}'} OOlPl.'}

1/ The Director General shall designate members of
nDIJ.r:I.°1 ("f1C.r: "11".}',} .eOO.r:I1A:: the Board based on competence and efficiency.

f
'/~' if(i.jiJ~(tj t..~ot..A ~.:lt.,,,, .:lII.IT/4r'l'C ?iii ,h9"t\. 1; ""} fit 'H" Federal Negarit Gazeta No..44 14th July, 2008 page 4130

')() C q>c; ~.et.hi'~

II r n CP,.. it ~ (/D 2/ The Director General shall be the chairperson
.etrc; All of the Board.

EI q>c; ~ .et.hi'~. rnc ~.') 8rhk .e{/D 3/ The secretary o~ the Board shall be assigned
.('f)A II by the Director General.

14, Duties and Responsibilities of the Board

12, rnc~ i'"?f)CC; ;)~k~T
1/ Without being involved in the day to day
(il nc~. O~t\7- i'~t\ 7- i'""1f)C'1- ~.e It.e
activities, the Board shall advise the
1 f) f)t\ P' A 1lI~''} 0 ~ hi'(\, 7- r t\.(tS Authority on such matters of policy and
h7-t--i:i{ '1h r~r-1- ~.e ,f'D7ht--AI- strategy as:

VI r :rhflC; r'I>l'l' nCDt')(!1C; nOI10'O a) the impact of the tax assessment and
.t»Cl}'i: lJnm:J>".e nJ1lj~(IJ' ".e fI/\ collection system on the' general
~ljl(IJ' 'h,}f:IJD;rC; h~(tt)A Tt\.(taJ-
economy and its compatibility with the
.,'JC fI/\ ~ IlJIlJIJDO:" 11'~;r 1
national fiscal policy;
t\1 r{/D'}DJp'7-') 10. t\tDJlt1.DJC; r,+
b) measures to be taken from time to time
hhC; r~lT hwlt~')C; h~f)~~
to enhance the growth of government
p'Cl}":'} H{/DC;«r.t\D7f.:l""1 or'l. revenue and' modernize the tax
lLo}' t\.w~~. ht\~ 1f):fOJ' ~C?D assessment and collection system;
~ jJJ":f.I
~hl DJ,nc') OL:P 1.~'17- r{/DhLA f)tJ c) systems capable of inducing tax payers to
A ') t\D7~OC ht\~l~ p'Cl} develop their culture towards voluntary
+1-1 compliance; .

(/D
I r;r h fI D?lif!'lJC lJC C; .t» OJto ') 'h '} "l d) the coordinated efforts of the Government
tH'O .-'h1-OJ 'I' r '}"1 f: 'h '}:" fI:J>1\ '}C; and other bodies to prevent and control
ta'}:,.C'(t'} f:'} l\(/Dh"hl\ C; /\(/Dcf.~'l acts of tax evasion and fraud as well as
mC n (/D') "'IP' ..,.c; 0 l\, ~. J\ t)" 'r illegal trade and contraband.
""
0 :" '}~..,. l\. h C;OJ'" fI/\ ~ 1 fI:f~OJ. i' "1fI
to.hl
II nc~. ~'} I.hitL~"l. ~'f: '}O".,} ttDti: JD 2/ The Board may establish sub~committees,as
~"} t\,,!/fchr .eT~AII may be necessary.

.Ili. rnC!b il11M"'~ t 5. Meetine:s of the boa rd

iii nc,I',.. OV'iI+ mC ",t.- 'UL (1IJ1.n~ 1/ The Board shall hold regular meetings once
it'O"11 .elft.tpAT ",}"'itL~'I.~-i:9" fn every three months; and the chairperson of
C~- "'Oftfl. n"7'}~C&r ~tL "it:fb..e the Board may call extraordinary meetings at
it'f1"'l t\.en&-.e.T~AII any time, as may be necessary;

fnc,'J, fll'O"11 (1;r 0'1t\ I»A nJ~' 'fit; 2/ The meetingplace of the Board shall be at
II the head office of the Authority;
(/D/~'t' n.-r .elf'lAu
3/ Without prejudice to the provisions of this
i:1 f~tJ h'+~ 1.,~~p' "'1.+mOch Article, the Board may adopt its own rules of
lf~(JJ' (lC~. f&-ft.'} f""O"11 P~~piC procedures and manual.
'-r'i fhlP&-C I.,}'O t\.fcUtI) .e.TI\AII
11; f!i'i.ii.~~iJii ~Y.".A ~;J"'''' ;J/I.nl <lITC ~f! ,119"1't. 1; ""J!tit 'u" Federal Negarit Gazeta No..44 14thJuly, 2008 page 4131

h~t\ 1\&.T PART FOUR

t\~ t\~ f:1;J~sP"f MISCELLANEOUS PROVISIONS

II. rllt\p't\IlJ'" OOC"7tsP"fc;o~n..f~ U"7 16. Powers and Duties of Investif!ators

p't\1lJ1'i i'"711C . and Prosecutors

()l\ooooCODCc; ()l\ODh(t() O(JJ1~l\ ~ II The powers of investigation and prosecution

iiI given to the Federal Police and Federal
00:"6"1. .P''' P'C'}T ~"7c; Ot\.i\°"f
~,..-:;, Prosecutors under the Criminal Procedure
l\~foIrA :rl\.()c; l\~foIrA Code and other laws are hereby given to the
o~n..f" U"7 r1'(tmC1J4 p'AllJ1c; 1'"7 Authority's Investigators and Prosecutors
- llC r'''~~-hc; r ;t-hit (JJ1~i\"-:;'1 oo? regarding customs and tax offences.
ODl\hT l\l1l\p'AllJ'" ODCtPJtsP"fc;
O~n. U"7 OH.U hCP~ 1'(t'l':t'A::
21 Without prejudice to Sub-Article (l) of this
II rfi.U h')+?\ ')O.it h1+?\ llil m:"t\t\ Article:
h",'J1C "')~1'mO+ (flif
a) The Investigator of the Authority shall:
UI rl1l\p'AllJ". ODCtPJt f

1M f'I.9".;.tJfi f :J.tJll lh11"} OOD.t~ 11/ investigate criminal offences committed

f\ ~ O~.e..t-A OD'},?P>:t- -10S . against federal government revenues and
Olh'Ol-tf'lo- ~tJ,}'1T ~,e f~&.. social securities in violation of customs
~ 00- OJ'} 1: (\°l' ') 0 ODODC ODC fi and tax laws; and deliver the criminal
0 dIJflJt-,} f (JJ') 1: A 9" C ODt- OD11 investigation file to the Prosecutor;
1(]-'} f\o:l'(t tJ°1 f<l> CI1AI

I!!.I fOJ'}1:A 9"CODt-,} O-tODf\h,f' ho 121 execute instructions given to him by

:1'0. tJ°1 f~f'lffiOJ''} ,}~.t1l f,/..?, the Prosecutor in relation to criminal
dIJA I investigation;

It;1 (J~"7 ODlPlT l\;t-hit ()~ h(tl1 131 cause the properties of tax debtors
(t.O r ;J-hit l1l\f)~sP"f1 1.nlT be attached and sold in accordance
fith~IrA' ",~n'l' f~C with the law for the payment of their
.
,'JAf ht.'Ooo-1 nO?f~c;:" tax and customs debts; cause legal
4cT t\f, ~;J~ "c~jf "'~(JJ measures to be taken on those who
obstruct the proceedings.
(t.e: f ~C ;JA::
b) the Prosecutor of the Authority:
l\1 rl1l\p'AllJ", O:Pn. U"7
III may, up on sufficient reason, instruct
1M 04: 9"tJ'} fT ltliC OODCdlJtOJ< the Investigator to interrupt a
fof'1:dPl f(JJ'}1:A 9"CODt- h '}~.
proceeding of criminal investigation
'h.u. dIJt
*h'}~.hfiOJ'}
l1' OJ,e 9"
t\f1l
9" C ODIr
f,1'~AI
or conduct additional investigation;

ODCdlJtOJ< f~f4'C'Of\'}'} fOJ'} 121 shall examine and decide on criminal

Iftl .
1:A 9"CODt- OD1I1'0 ODC9"~ ,eOJ
investigation files delivered to him
llfiAI p>AflJ'} 11f\0J<lj:C.~ (t,} by the Investigator; withdraw
fOJ'}1:A tJll ,eODlPC;rA f ,eht- charges in accordance with the
ht-Af O~~ ~,e~tJ-t~ It&..4'~ appropriate law by the approval of
"'0/11'0 11.f\0J< tJ'? ODlPl'} tJll the Director General.
f'1I)A II
.,,. 9.it.~r.@l 6..~a".A ~.~{,..,. .~lI.n, ~9. ,h9"1b i ""J!lit 'U" Federal Negarit Gazeta No..44 14th July, 2008 page 4132
"''PC

Ij. f~Fo/"1A ~C~ o.-fa~ ~I\~F'" 17. Responsibilitv of the Federal Courts

f~.e..t-A ~C.~ o..y.:y. f;Hlfte; rr~.h ~'7 The Federal Courts shall organize customs and
D7fthnc P't-"} t\D7.,.l\mlJ: h"}~_:FA f;J-hfte; tax divisions that enable efficient enforcement of
'H,u~-h '''P. f-:y. f"t:t"(HFf:cn-':f-'i\".y.1'"} f "t-~ t\-n customs and tax laws.

It. f~Fo/"1A ;rft.iI ~I\~~t 18. Responsibilitv of the Federal Police

~/ f~Fo/"A ;rft.iI f.,.~~hLl :rhil Jt'ff1 1/ The Federal Police shaUhave the response-
(]oorl'l\t\~ f~~_~go.. OJ1~l\""f1 t\oohl\ bility to organize and deploy police force to
hA f~~iI~A f rt\.iI ~f.,A fU?f../"~ prevent criminal offences committed in
TLI fU?tlU?/"T ~I\~"T ltt\nTH violation of customs and tax laws.

2/ The Federal Police force to be organized and

II (]11_U It'}+?\ 10.iI It'}+?\ I~I oolPl.T
deployed in accordance with Sub-Article (1)
f~f../"~OJ-LI f~tlU?/"OJ' f~Fo/"A of this Article shall:
7~t\.iI ~f.,A f
,.,.
a) control contraband activities;
(} h"}:" ft.4> (1'} ,e ~ IlJ mt- Al
/ f 11") C' l1'}.~
b) detect and apprehend criminal suspects
t\1 ~mC~t~~1lt~~(]oof~t\Jt~ and bring them before courts of law;
f+CCJAl
c) produce prosecutor's witnesses to the
~h/ fO,Po. Jt~ ~ilhC'":('1 t\CJ:CJ~:o.T court of law;
,f'+CCJAl

,.,. d) seize contraband goods and submit to the

001 f 1"1'} (~C)'} .~. iJ ,CP~ ":f-'} (] 00 f ~ t\ CJ
t\pIA n,~. ,f'ill.hCJA I Authority;

e)
.
accompany customs transit goods and
1~'1 ~I\I\~ f,,.~c;.h iJ,P~~'}LI ~7ihc
I')t~"f1 ~~CJAI vehicles directed to their destiny; \

1'(]..cp (]~f{}~A,.'J:fm' fCJt\p'A

f) safeguard institutions, controlling
1.1 stations and warehouses of the Authority
~~. ~*U?T f oo~~mtf ~ltf ~
":(.LI (],P ,f'f.. . which are required to be safeguarded;
c;.
f'" ~ h OO,.'JII~":(- l'
C,'JAI g) safeguard customs checking points and
national frontiers through which illicit
tli W,.SJDc;.h h.1\~":(.~a ;'," OJ1' iJ,P~"f goods may b~ transited across the
t\.~I\t\~CJ:fm- (]~":(.t\- fU1ti: .f:1 border;
(]C'"f I\f., ~1(lm-') 1'(],P f f..C
,'J Al
h) enforce security. and order when
'(i/ f .Thft l}t\6P. 9J1-") "},nlT foo flle; enforcement of seizure and foreclosure
foo'(i1' p'C!}'''' n~a/ ooWlT f\h on tax debtors' properties take place in
e;w"} 81' ;J.e; P''1- P'C!}T ffth accordance with the law, and take legal
,nt-AI fl}t\6P.9J1'"} '}o(Jl'''' fooflle; action on those who obstruct or in any
foo'(i1' ht'1t-C"} n"tf "e;:"~.", w,er way disrupt the proceedings of seizure
(JD7"g:(D.r tJ'~;J~ tJ'h'}' n"t~.mcn.'"
and foreclosure.
w:".} ;ho/"} ffth,nt-A::
19. Administration of the Emplovees and
Ii!. fl}t\p'AIlJ'" wt-.,.7/ife; o.4>o.f'1 0'7 hft.,.P."C Prosecutors of the Authoritv

/il foo'}"/P'T lP/,..t-7f":(' It'P~ 4~1'C 1/. Notwithstanding the provisions of the Federal
(;.~U;IIi!fjj! It ~UC~1 Civil Servants Proclamation No. 515/2007;
 @: 6..fv/..t\ '1;16'''' :J/J,n/ 41'1'C oj§ ,h9"1\. 1, .p')!lit 'Ulu Federal Negarit Gazeta No..44 14th July, 2008 page 4133

UI fll\ .I.JJA flJ ~ l\ F t-. (D- nOD =f r If ~ a) the Authority may undertake and
nF..I.~~T'1 ODfJ'~C hYffi'1 implement organizational structure study
OFt-. ~.e t\.Ym'A .e":{'~A1. . as may be appropriate for its functions;

rfll\FAflJ~ 1Pt-.-t.?f":{. n{)~"~ b) the administration of the 'employees of

l\1
() the Authority shall be governed by
F..C r~2). T C'":{' srohC 11TOO?,.
flJ (JJ- F..1'0 OD Y' l. T J!., OD t-. A 1.
regulation to be issued by the Council of
Y a>
Ministers;
~hl l1l\FA flJ"i. r ,pt-.'f'"lfr A ~ r F.. c) the Authority shall study a special salary
ODa>1f ()h.A '1 r1'~01J 1'~sro s~ale and employment benefit scheme
h~Y P'Cf}T n1'1+ l\OD'}"J for its employees and submit the study to
P'T ,e~Cl1A 1 It.&.~,r,:sro -t"Jl1 the government and implement the same
t-. 'e ,e F..C ;J A 1. up on approval;

II r~.e..t-.A O:J>rtY~ Jt"J ODT~F..t,e 2/ The Federal Prosecutor Administration

ro?"),,{)TC'r srohc I1T 1..1'(J ~1'C Council of Ministers Regulation No. 44/1997
~QIIYf1!i h'}F..h"'Jl1Ct l\fll\FAflJ',' shall, mutatis mutandis, be applicable to the
O:PrtY~ Jt°l n{)-t~F..C -t&.,0?,. administration of Prosecutors of the
.e1f'1 A:: Authority.

1..111 fI oPoP t Y fOlJ(D-tlJ-r P' A tlJ") 20. Power to Issue Ret!ulation and Directive

1/ The Council of Ministers may issue regul-

!il rO?,.),,{)-rC'r srohc 11:'" l\lI.U nfJ'~
. ations necessary for the implementation of
n&. .,osro rO?,.f{)&.A.,. F..1f1r') t\.Ya>flJ
this Proclamation.
.e ":('~A::
2/ The Authority may issue directives necessary
II l1l\FAtlJ'" .eU")") nfJ'~'1 OU.U nfJ'~ for the implementation of this Proclamation
ODIPI. :,.. r a>fOe F..'}{l 1r l\ 01J() &.1. sro and the regulations issued pursuant to this
ro?"f{)~.A'" ODODtYPJr'} l\.Ya>flJ Proclamation.
.e ":{'~A::

. f".. if f. fI "..~ ., 21. Repealed and Inapplicable Laws

AI r~h-tt\.~} Jt'}o":{.Oll.U nfJ'~ -t"lil.fJ'A1.

11 The following laws are hereby repealed:
,.,.
VI f' h. f' A' f t... f.. t-." 1£ J;.tJOht-.(tf~ t T
,n t\. h it i'Itt,"'i. it I-j" ..,.'} P' A llJ'} ~ -t., a) Articles 9(8), 20 and 33(9) of the
flC t\OD(I)(t'} f'(I)llJor ittp~ ~1'C Definition of Powers and Duties of the
Qr~MI!!fj~ it'}("~ H/~/T ~ 'it~ Executive Organs of the Federal
lflEI jtj 1 Democratic Republic of Ethiopia
Proclamation No. 471/2005;
l\1 r~.e..t-.A h1C w.{)1' 1ft l1l\p'A
tlJ')') h 1 F..1'1 l\01J**sro ra>tlJw' b) The Re-establishment of the Federal
nfJ'~ ~1'C e,~=EXIIYf1(; 1. h'1 Inland Revenue Authority Proclamation
No. 367/2003; and
tIt/ f' 'H'O tJ.h fI a P' A llJ '} '} 'it'}1.1 ~ a 0?tJ:<J:
cr~ h lP t-..;, '} a OD(I)(}'} f'lDllJOJ- h cP~ c) Articles 3 to II of the Re-establishmen1
~1'C ~'/Jj!x1tv. Ih '}1.-t.7i7ia/ t!h '} and Modernization of Customs Authorit)
.,.~ E hi'lt! h '}(,.~ . Hi fa.'''' .r:'};.J Proclamation No. 60/1997 (as amended).
bsP"f::
 ~~,,("A ~;J~'''' ::",.fl/ <#I'J'C~Q "19"(\' ~
""J fit ~.9"
'l~ iH'iJiN.IP. Federal Negarit Gazeta No..44 14th July, 2008..., page 4134

1/ tutU 1\'P~ ;JC fO?.,P~1 t1IJli":t~m'?D 2/ No law, regulation, directive or practice shall,
,~~"/1 ~1'OT ODODt.r (JJfl?D f1tlP&C in so far as it is inconsistent with this
A?D.f: OH.U1t'P~ O1'ODt\h.j: "'~f'i- ~.e Proclamation, be applicable with respect to
1',(. YO?..,:,. 1t.ec; ~~?D:: matters provided for by this Proclamation.

~I. ool1o}-'i" Y..:J-1 "''''''''''1'''''~ 22. Transfer of Rh!hts and Oblh!ations

.eu n ~ ~ h 00OJ'flJ": (J&,;,' f1f1.?J:f ~ ~{"":C1 The rights and obligations' of the Ministry of
fn..}r-A'j' "'?D...h Ql\p'AflJ1 'hc,' f4..f.,trA n1C Revenue, the Customs Authority and the Federal
OJ'''''P 1f1. Ql\p'AflJ1 f~(J(:::t;OJ. oo.no}-'i Inland Revenue Authority are hereby transferred
°1f.,:J'?J":i'm,.u n~~ l\Ql\p'AflJ.,. 1'''A&.~A:: to the Authority

tJf:. fODi'i.?'ltJl
-

Y:1;J't 23. Transitorv Provisions

.eU 1\'PJ!- Op-'& ~.e hOD'P(\' Ok.}- ?DCOD& Any proceeding of a criminal case in relation to
:t~aI' 0 J!-?DC (J).e?D 0 Yo~ .}- ~ .e '1\. ?D If., customs and tax laws, whether it is at a beginning
or advanced stage of investigation or pending
0 If:C .f..' o..}- 0 OD;r f .}- ~ .e .r 1\. h.,.?D ". h Ii"
before a court, shall continue in the same manner
h;J'ht) tfi1o":f' .?C f1' JI,n- f(JJ'}1:A '''~f'":f'
until disposed finally.
O.,O".O.}- V';;.+ <PTt\m. m.lt;; Jl1;;:1\.::

lt2. ~ 24. Effective Date

.e U 1\'PJ!- 0 ~ JI..&A .,.? t..} .."Jtf,
ill ;r.}-qo This Proclamation shall enter into force up on the
h OJfQO'r <P'} 1: ~ C' f 8 Ii" .e If Ii"A u date of publication in the.Federal Negarit Gazeta.

hJlt) 1\011d1~fb 1 +1 lit ,.~ Done at Addis Ababa, this 14th day of July, 2008

"lCD? (JJIA~1.r-C1.fl GIRMA WOLDEGIORGIS

r h.Tr-* f 4..Y..&~'e "l'l"h&rtf'e PRESIDENT OF THE FEDERAL

tTl1l\.h T~lf.~'T DEMOCRATIC REPUBLIC OF ETHIOPIA

'"

~,