97409 tax law/ constitution/ tax authority
በሕጉ አግባብ ስልጣን ባለው አካል ያልተከፈለ ቀረጥና ታክ እንደተከፈለ የሚቆጠርበት የሕግ አግባብ የሌለ ስለመሆኑ፣ ---ቀረጥና ታክሱን የማስከፈል ስልጣን በህገ መንግስቱ ተለይቶ የተቀመጠ ስለመሆኑ፣ የሕገ መንግሥቱ አንቀጽ 96(1) አዋጅ ቁጥር 578/2ዐዐዐ አንቀጽ 6(8)፣9 እና 1ዐ፣ ከአዋጅ ቁጥር 622/2ዐዐ1 አንቀጽ 2(6)፣(2(11)፣2(17) እና 91 ፣15(1)፣ 82 (1ሀ))((ለ))
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