Samuel Tadesse Tesfaye (Ge'ez: ሳሙኤል ታደሰ ተስፋዬ), born March 29, 1980, is an Ethiopian lawyer who served as a Chief Legal Officer of the Commercial Bank of Ethiopia from March 2012 to July 2018 and a Senior Tax Prosecutor of the Ethiopian Revenue and Customs Authority from November 2003 to December 2011.
Samuel was born in Addis Ababa, Ethiopia. After graduating from Addis Ababa University Law school, he joined as a junior attorney in the Federal Inland Revenue Authority in Addis Ababa. In 2002, by the immediate decision of the late Prime Minister Meles Zenawi, the Federal Inland Revenue Authority and Ethiopian Customs Authority merged and became Ethiopian Revenue and Customs Authority. After this, he became a Senior Tax prosecutor in the new Authority.
Samuel received attention from Ethiopian Revenue and Customs Authority Employees and supervisors after he confronted the then Deputy Director General (by the rank of Minister) Gebrewhade Woledegiorgis, a responsible person in charge of the law and enforcement division. In 2001 after the direct direction of the late Prime Minister Meles Zenawi, the Ethiopian Revenue and Customs Authority engaged in the investigation and criminal charge of the Value Added Tax evaders and unlaw full loan (Usury) provider. He was appointed one of the team leaders of the prosecution department to handle this case by Eshetu Woldesemayate, the chief prosecutor of the Authority. During this assignment, Samuel was the main opposition to the double standard that Deputy Director General Gebrewhade Woledegiorgis followed in prosecuting the Tax evaders and unlawful loan (Usury) provider. Because of his strong stand for justice, and non-discriminatory position, he transferred from the criminal division to the legal drafting and research division. After moving to a new department, he prepared and provided an intensive tax training program for taxpayers and employees of the Authority.
In December 2011, because of a prior conflict between Deputy Minister Gebrewhade Woledegiorgis and the new disagreement with the Director General (by the rank of Minister) Melak Fenta, he resigned from Ethiopian Revenue and Customs Authority and tried to start his private practice. However, he was the victim of the long arm of the Director General (by the rank of Minister) Melak Fenta. Samuel could not get his law license easily; thus., he pursued other opportunities.
On March 12, 2012, he started a new job as Chief Legal and Loan Recovery Officer at the Commercial Bank of Ethiopia. After joining the bank, Samuel focused on developing his financial industry knowledge. In June 2012, Samuel published his book Value Add Tax in Ethiopia. The book was the triggering cause of the investigation and detention of the high officials, including Director General Melak Fenta and prominent businessman Ketema Kebede (KK). On August 2014, Samuel enrolled in his Master of Democratic Governance and Rule of Law at Ohio Northern University in the USA and returned to Ethiopia in June 2015 continuing serving his country. After working for the Commercial Bank of Ethiopia as Chief Legal and Loan Recovery Officer and Chief Legal Officer in May 2018, he travelled to the USA for training