Powers and Duties of the Authority
- Given by law, the authority shall have all the powers and duties to perform its activities.
- Without prejudice to the above general statement the Authority shall have the following specific powers and duties:
1. Enforce and implement tax laws, regulations and directives with in the Region.
2. Assess and collect tax revenues that are legally specified to be collected by the Regional Government, and joint tax revenues of the Regional and Federal Governments in pursuance of delegation of power from the Federal Government, upon the recognition of the Regional Government;
3. Carryout revenue research to broaden the revenue base on the basis of the economic activity of the Region; and seek solutions to problems pertaining to tax administration of the Region
4. Direct and coordinate the implementation of tax reform program being undertaken in the Region;
5. Inspect documents found in any person’s possession necessary for the execution of tax laws;
6. Develop and implement various taxpayers’ education programs to promote a culture of voluntary compliance of taxpayers in the discharge of their tax obligation; improve staff competence in adherence to the tax administration through launching appropriate capacity building mechanisms;
7. Investigate tax offences, institute and follow up criminal proceedings in courts; for the discharge of such responsibilities, organize and administer its own prosecutors and tax criminal investigators, and control their implementation;
8. Establish and implement modern tax assessment and collection system based on the rules of transparency and accountability, by providing equitable, efficient and quality services; enforce tax incentives and ensure that such rights are used for their intended purposes;
9. Without prejudice to the proclamation Number 91/2004, of the amended the Amhara National Regional City establishment, arrangement and power’s and duties establishment proclamation, that provides fiscal autonomy of City Administrations, assess and collect city service revenues and provide them the necessary technical support;
10. Without prejudice to Article (6), Sub-article (2)/(9), in accordance with directives issued under this proclamation, assess and collect municipality revenues and provide them the necessary technical professional support;
11. Collect and compile data necessary for tax assessment, and by using the same, assess and collect taxes thereof;
12. Undertake studies, when necessary, to issue and amend tax laws, regulations and directives, and thereby submit and implement the same to the Regional Government for approval;
13. Own property, enter into contracts, sue and be sued in its own name;
14. Provide for taxpayers alternative institutions to pay their taxes
15. Prepare and submit the revenue’s Authority short, medium and long term plan and budget, implement up on the approval; and submit timely report to the council of Regional Government;
16. It may delegate and implement from the specified responsibilities of this sub articles, as necessary its powers of tax criminal investigation and prosecution to the Regional police and prosecutor;
17. Perform other related activities, as permitted by law, for the implementation of its objectives.