The objective of the study is to assess the Tax performance and collection in the case of ERCA-largerntax payers office. From the different activities of tax administration the objectives of the study are: tornidentify the challenges of tax performance and collection; to analyze the taxpayers` attitude towardsrntax laws and tax administration and their problems; to analyze the tax delinquency control and taxrnarrearsrnThe study employed descriptive research methodology and both qualitative and quantitative researchrnapproach are adopted for the study. To conduct the study both primary and secondary data arerngathered from taxpayers and tax officers. The sampling technique employed both probability andrnnon-probability and questionnaires are distributed to employees and representative taxpayers. Thernstudy identified problems like the application of software, complexity of tax laws, low level of taxrneducation and awareness; quality service delivery; absence of strong coordination and cooperationrnbetween ERCA and other stakeholder; tax arrears/delinquent taxes.