WHEREAS, most of the investors engaged in export and import commercial activities have been the Federal Government tax payers however that those government services in relation to tax and export and import trade are being rendered by a number of institutions problems regarding with the manner of service rendering, keeping and utilization of information and promotion of law and order are being resulted;

WHEREAS, in addition to their similar activities the Ministry of Revenue, the Ethiopian Customs Authority and the Federal Inland Revenue Authority have been following similar resource utilization and organizational arrangement, thus the merging of the three institutions will provide for the establishment of modern tax and customs administration system, expeditious and effective resource utilization and manner of service rendering;

WHEREAS, it has been found necessary to transform the efficiency of the revenue sector to a high level by merging the institutions;

NOW, THEREFORE, in accordance with Article 55(1) of the Constitution of the Federal Democratic Republic of Ethiopia, it is hereby proclaimed as follows: