OVER THREE DECADES OF EXPERIENCE
Three B Consult is a firm of experienced consultants established with the objective of providing high quality tax advice, among other services. Three B is established by three partners with extensive experience ranging over three decades in the Ethiopian tax system.
Two of the partners served the tax authority for more than 25 years and have been promoted to directorship positions at the Tax Authority. Before his resignation, Mulugeta Balcha served as Tax Audit Director, where he was tasked to develop tax audit policy and follow up implementation. Yewhualashet Begashaw served as Deputy Director of Domestic Tax Design and Support Directorate till his retirement, where he was responsible for resolving challenges relating to tax issues in response to requests by branches and taxpayers. Asrat Bekele left the tax authority after 10 years of service and went to practice as an authorized accountant and then auditor, tax was the major part of his service in those years and he was the tax partner for the last nine years in a high tier audit and consultancy firm, ASGB Partners where he was one of the founding partners as well.
The partners have a vast experience in drafting tax laws, provision of tax advice, and tax dispute resolution, to local and international clients, including transfer pricing studies, tax training, and tax due diligence.
THREE B IS IN A UNIQUE POSITION IN PROVISION OF HIGH QUALITY TAX ADVICE TO CLIENTS IN MAKING RIGHT BUSINESS DECISIONS AND PROTESTING WRONG TAX DECISIONS.
OUR TEAM
YEWHALASHET BEGASHAW HAILE
BA
MANAGING PARTNER
Mobile +251 945 953 779
Email: byewhalashet@threebconsult.com
Yewhalashet served the tax authority for over 30 years in various positions until his retirement in 2018. His final position was Deputy Director of Domestic Tax Design and Support Directorate. His assignments involved resolving tax issues raised by taxpayers as well as branches of the authority by providing written guidance on the basis of tax law and regulations. This exposure has given him the opportunity to address practical tax issues at federal and regional levels. During his stay at the authority, he has taken several on the job trainings in various tax related topics. Similarly, he has provided several rounds of training to staff of the tax authority and taxpayers. Yewhalashet also participated in reform activities and drafting of rules and directives as committee member and chair.
MULUGETA BALCHA BALLA
BSc, BA, MBA
SENIOR PARTNER
Mobile +251 911 249 612
Email: bmulugeta@threebconsult.com
Mulugeta served the tax authority for over 26 years. His last position before his resignation was Tax Audit Director, where he was tasked to develop tax audit policy and procedures, oversee implementation, and support ERCA branches all over the country. As someone who progressed from tax auditor at branch level to Tax Audit Director of ERCA, he has a wealth of experience in audit related and other tax administration issues. During his stay at the authority, he has taken several on the job trainings in various tax related topics. Similarly, he has provided several rounds of training to staff of the tax authority and taxpayers. Mulugeta was involved as committee chair and member in various reform and law drafting activities including drafting the Federal Income Tax Proclamation currently in force.
Mulugeta’s achievements as private tax and finance consultant in the last four years include successful defence of high profile tax disputes, regular tax advice and tax review services.
His government service coupled with his experience as a consultant gives Mulugeta an all rounded and hands on knowledge of the Ethiopian tax system.
ASRAT BEKELE JEBENA
BA, FCCA, MBA
SENIOR PARTNER
Mobile +251 930 014 628
Email: basrat@threebconsult.com
Asrat started his career as an auditor at the then Inland Revenue Administration and left the authority after ten years of service. At the time of departure, he was tax audit team leader. After that, he briefly worked for a private company and moved on to practice tax and accounting, he then established his audit practice and later became one of the founding partners of an audit and consultancy practice, ASGB Partners. He was the tax partner at ASGB responsible for provision of regular tax compliance service, training, tax advice ranging from tax review, tax dispute resolution, tax due diligence to transfer pricing studies to both local and international clients.
He was the lead consultant in preparation of a tax guide for Ethiopia and successfully defended several tax appeal cases. Asrat was also a team member and responsible for public financial management section in preparation and defence of Ethiopia’s accreditation application with the Green Climate Fund (GCF) and the Adaptation Fund (AF), both of which were successful.
