WHEREAS, it has become necessary to foster the country’s economic growth by ensuring a balanced enforcement of the rights and obligations of taxpayers within the tax administration system, thereby strengthening operational efficiency, equity, and compliance with tax obligations; WHEREAS, modern tax systems increasingly utilize conciliation and other alternative dispute resolution mechanisms; WHEREAS, it has become necessary to harmonize and render the tax dispute resolution system in Ethiopia consistent with international best practices and principles, with a view to enhancing its acceptability and efficacy;