It is intuitively known that every country raises revenue so as to cover it's over all expenditure. The Amhara National Regional State Revenue Authority (AmRA) has been given such a responsibility of collecting revenue.
AmRA is established by the proclamation 121/1998 E.C as an autonomous regional government body having its own juridical personality. It had been accountable to the regional finance and economic development bureau until re-establishment by the proclamation 168/2002 E.C in which it is accountable directly to the Head of Government of the Regional State. In the proclamation the Authority has been given clearly defined objectives, powers and duties to provide effective tax administration and sustainablity in revenue collection.
Objective of the Authority
By the proclamation No.168/2002E.C,the Revenue authority shall have the following Objectives:
- To establish modern revenue assessment and collection system, and provide customers with equitable, efficient and quality service in the Region;
- To promote voluntary compliance by causing taxpayers discharge their tax obligations;
- To collect timely and effectively Regional tax and City service revenues and the types of taxes delegated and to be delegated by the Federal Government;
- To ensure tax laws and regulations by preventing and controlling tax fraud and tax evasion;