The Purpose of the investigation is to examine the relationship among taxpayer registration and collection of Turn over Tax category “B” taxpayers. Exploratory research design strategy with a mixed approach is applied because data was collected from sources qualitatively and quantitatively. There are 797 registered category “B” taxpayers in the zone from this 266 taxpayers are selected using the probability simple random method since the population are the same and from 18 Woreda office employees 36 are selected using the non-probability purposive sampling system, 19 managers also taken. As a total 321 samples are selected. Data was composed from primary and secondary sources. Questionnaires, and interview taken as primary source of data collection method and both published and the unpublished materials used as secondary. Models are depicted to test the relationship between the explained and explanatory variables, hypotheses are designed and tested. The collected data was analyzed using the descriptive statistics tools table, graph, mean, median and standard deviation and inferential statistics using correlation, regression, ANOVA and r2 used to test the relationship between the dependent and independent variables. Validity and reliability test are conducted. The finding of the study show that customers knowledge, convenience of the payment, attitude of taxpayers, and penalties and fines were strong significant relationships and substantial -ve correlation between tax payer registrations, and corruption with TOT collection, it is recommended that due to poor ICT arrangement and control tax is not collected. So government must aggressive work on ICT infrastructures development, training and awareness creation as a first remedial. The Practical applicability of the findings: provide valuable insights for policymakers in Ethiopia's tax administration help to identify gaps in registration and collection processes, to make informed decisions on targeted registration campaigns, streamlined tax collection processes, develop strategies to enhance tax compliance, and effective incentives to encourage compliance among category "B" tax payers.

Keywords: Turnover tax, factors affecting tax collection, Ethiopian tax system, indirect tax, category “B” tax payer