Professional Documents
Culture Documents
Proc 587 Ethiopia Revenues and Customs
Proc 587 Ethiopia Revenues and Customs
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
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;
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
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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:
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
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
,~ 3. Establishment
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::
lli\p'Afll", f«?hi'I\...,. ~~"7?J1' ,elje;,;J'A f The Authority shall have the following objectives:
;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. <>]::
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
!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
$/ 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
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;
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.
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:
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
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.
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
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.
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.
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
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;
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.
~/ 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.
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; \
/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;
1..111 fI oPoP t Y fOlJ(D-tlJ-r P' A tlJ") 20. Power to Issue Ret!ulation and Directive
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.
.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
-
.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\.::
hJlt) 1\011d1~fb 1 +1 lit ,.~ Done at Addis Ababa, this 14th day of July, 2008
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