The intention of the inquiry is to come out the relationship amid taxpayer registration and collection of TOT category “B” taxpayer in Ethiopia, South Gonder zone. Exploratory enquiry strategy with a mixed tactic is applied. A total of 321samples selected using simple random method from 797 total populations to select 266 again 36 employees and 19 managers using purposive sampling are picked. Data was composed from primary and secondary bases. The calm facts was examined exhausting descriptive and inferential statistics. Validity and reliability test is done finding show that customers knowledge, convenience of the payment, attitude of taxpayers, and penalties and fines were strong +ve relationships and substantial -ve correlation between tax payer registrations, and corruption with TOT collection, it is recommended that government must develop information technology infrastructure, and aggressive work on awareness creation and training as a first remedial. 

Keywords: Turnover tax, Factors affecting tax collection, Ethiopian tax system, Indirect tax, Category “B” tax payer