WHEREAS, it is necessary to enact a separate tax administration proclamation governing the administration of domestic taxes with a view to render the tax administration system more efficient, effective and measurable;

WHEREAS, it is believed that introducing the system of advance tax ruling helps to address the problem of prolonged pendency of taxpayers cases resulting from divergent interpretation of tax laws within the tax administration;

WHEREAS, it is necessary to establish a system for review of taxpayers’ complaints on tax decisions which is accessible, well organized and capable of efficient disposition of cases;

NOW, THEREFORE, in accordance with Article 55 (1) and (11) of the Constitution of the Federal Democratic Republic of Ethiopia, it is hereby proclaimed as follows: