OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA , gth Year No. 92 ADDIS ABABA - 114 September , 2003 CONTENTS Proclamation No. 367/2003 The Re - Establishment of the Federal Inland Revenue Authority Proclamation Page 2381 A PROCLAMATION TO PROVIDE FOR THE RE - STABLISHMENT OF THE FEDEREAL INLAND REVENUE AUTHORITY WHEREAS , Revenues specified in the Constitution and which originates and dispersed in all the Regions has to be adequately executed ; WHEREAS , in order to be able to establish a system for the administration of employees , free from corruption embez required by the specific nature of the task of the Authority ; WHEREAS , it has become necessary to re - establish the Federal Inland Revenue Authority , to enable it carry out these by modern information technology ; NOW , THEREFORE , in accordance with Article 55 ( 1 ) Ethiopia it is hereby proclaimed as follows : 1. Short Title This Proclamation may be cited as “ The Re - Establish ment of the Federal Inland Revenue Authority Proclamation No. 367/2003 . ” 2. Definitions In this proclamation , unless the context requires otherwise ; 1 ) “ Person " means any natural or juridical person ; 2 ) “ Tax Law ” means legislation that provides for taxes and duties specified for collection by the Federal Government , except those levied on import and export goods ; Init Price The African Law Archive 11 September , 2003 - Page 2382 3 ) “ Tax Assessment ” means computation , in accor dance with the relevant law , of the tax amount to be paid on the basis of a declaration of tax or income submitted by a tax - payer , together with books of accounts and statements kept thereto , or by way of estimation where the law so permits ; 4 ) “ Minister ” ' shall mean the Minister of Revenue and " Ministry ” shall mean the Ministry of Revenue . 3. Establishment 1 ) The Federal Inland Revenue Authority ( hereinafter referred to as “ The Authority ” ) is hereby Re - es tablished as Federal Government Organ having its own legal personality . 2 ) The Authority shall be accountable to the Minister . 4. Head Office The Head Office of the Authority shall be in Addis Ababa and it may have branch offices , elsewhere , as may be necessary . 5. Objectives The Authority shall have the following objectives : 1 ) to enforce and implement tax laws , regulations and directives ; 2 ) to assess , collect and execute legally specified - Federal taxes . 6. Powers and Duties of the Authority The Authority shall have the following powers and duties : 1 ) to assess , collect and execute legally specified tax revenues for collection by the Federal Government ; 2 ) to collect , compile and where necessary , disseminate to the Revenue collection organs informations necessary for tax assessment ; 3 ) to inspect documents , in any person's possession , which is necessary for the execution of tax laws ; 4 ) to devise systems and working methods for tax assessment , collection , keeping of accounts and other related activities and ensure the implemen tation thereof ; 5 ) to undertake an awareness creation programme for the exercise of rights and fulfillment obligations by tax payers ; 6 ) to undertake studies to improve the implementation of tax laws , regulations and directives and submit to the Minister ; to cause the investigation , by police , of crimes committed in contravention of tax laws and upon having prosecutors appointed , or up on having the power of the prosecutors by delegation initiate and pursue the prosecution thereof ; 8 ) to delegate , in whole or in part , its tax assessment , collection and execution powers to the revenue collection organs of Regional governments , whenever deemed necessary , and to provide the necessary support and advice for its implementation ; 9 ) to provide schemes for training and skill upgrading and device other mechanisms with a view to develop competent professional in tax administration ; 10 ) to own property enter into contracts and sue and be sued in its own name ; 11 ) to carry out such other activities as may be necessary for the attainment of its objectives . The African Law Archive 7. Organization of the Authority 1 ) The Authority shall have : a General Manager : ( b ) Deputy General Managers ; ( c ) the necessary staff . 2 ) The General Manager shall be appointed by the Government upon recommendation of the Minister ; 3 ) Deputy General Managers shall be appointed by the Minister upon recommendation of the General Manager . 8. Organizational Structure and Personnel Administration of the Authority 1 ) Prepare and submit the Authority's organizational structure and salary scale by the minister to the Government and implement same upon approval . 2 ) Notwithstanding the Federal Civil Servants Proclamation No 262/2002 , the Authority's person nel administration shall be in accordance with the directive to be issued by the Minister . 9. Powers and duties of the General Manager 1 ) The General Manager shall in accordance with general directives given by the Minister plan , direct , administer and supervise the activities of Authority . 2 ) Without limiting to the generality stated in Sub Article ( 1 ) of this Article , the General Manager shall : ( a ) exercise the powers and duties of the Authority specified in Article 6 of this Proclamation ; ( b ) prepare and submit to the Minister the annual plan , work programmes and budget of the Authority and implement same upon approval ; ( c ) effect payments in accordance with the ap proved budget and work programme of the Authority ; ( d ) employ , administer and terminate personnel of . the Authority in accordance with directives issued pursuant to Article 8 Sub - Article 2 of this Proclamation ; ( e ) represent the Authority in all its dealings with third parties . 3 ) The General Manager may delegate part of his powers and duties to the Deputy General Manager's and other officials as well as personnel of the Authority to the extent necessary for the efficient management of the Authority's work . 4 ) The General Manager shall submit to the Minister annual and , where necessary periodic reports on the activities of the Authority . 10. Budget The budget of the Authority shall be allocated by the Government . 11. Books of Accounts and Auditing 1 ) The Authority shall . keep complete and accurate book of accounts . 2 ) The accounts of the Authority shall be audited annually by the Auditor General or by an Auditors designated by him . 12. Transfer of Rights and Obligations The rights and obligations of the Federal Inland Revenue authority established by Proclamation No. 61/1997 are here by transferred to the Authority . 13. Offences Committed by Tax Authority Employee 1. Any official or personnel of the Authority who : ( a ) on grounds of relationship or other connection causes or attempts to cause non - payment or under payment of taxes or duties ; or The African Law Archive ( b ) destroy , hide , or falsifies by altering infor mation collected for purposes of assessment of taxes or duties : Commits an offence and is liable on conviction , to a fine of not more than 50,000 Birr ( Fifty thousand Birr ) and to imprisionment for a term of not less than ten ( 10 ) year and not more than twenty ( 20 ) years . 2 ) Commits other offences in connection with his duty shall be held liable under the relevant provisions of the Federal Government of Ethiopia Financial Ad ministration Proclamation No. 57/1996 . 14. Powers to issue Regulations and Directives 1 ) The Council of the Minister may issue regulation for the implementation of this proclamation . 2 ) The Minister may issue directives for carrying out powers delegated to him under this proclamation . 15. Repealed and Inapplicable laws 1 ) A proclamation to provide for the establishment of Federal Inland Revenue Authority Proclamation No. 61/1997 is repealed by this proclamation . 2 ) All laws regulations , directives and practices incon sistent with the provision of this proclamation shall have no effect on maters covered hereunder . 16. Effective Date This Proclamation shall enter into force as of the 11 the day of September , 2003 . Done at Addis Ababa , this 11th day of September , 2003 . PRESIDENT OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA The African Law Archive