7 Functions and Powers

(1) The Board shall be responsible for:

of the Board

(a) providing general policy guidelines regarding the functions of the Service and supervising the implementation of such policies;

(b) reviewing and approving the strategic plans of the Service;

(c) ensuring the effective and optimum collection of all revenue, including levies and penalties due to the State Government under the relevant Federal and State Laws;

(d) doing all such things that may be deemed necessary and expedient for the assessment and collection of revenue;

(e) making recommendations, where appropriate, to the Joint Tax Board on tax policy, tax reform, tax registration, tax treaties and exemptions as may be required from time to time;

(f) appointing, promoting, transferring and imposing discipline on employees of the Internal Revenue Service;

(g) making recommendations to the Governor regarding the terms and conditions of employment and the remuneration of staff of the Service;

(h) controlling the management of the Service on matters of policy, subject to the provisions of any Regulations setting up the Service;

(i) issuing such Regulations, Orders and Guidelines as may be recommended to it by the Service and considered to be necessary for the implementation of the Tax Policy of the State; and

(j) doing such other things as are in the opinion of the Board necessary to ensure the efficient performance of the functions of the Service under this Bill.

(2) The Board:

(a) shall be autonomous in the day-to-day running of the technical, professional and administrative affairs of the Service.

(b) may appoint such other persons to be employees of the Service in positions created by the Board and on such terms and conditions as shall be laid down by the Board subject to the provisions of this Bill or any other enactment.

(c) may, by notice in the Gazette of the State Government or in writing authorize any person within or outside Nigeria to perform or exercise on behalf of the Board, any function, duty or power conferred on the Board and receive any notice or other document to be given or delivered to or in consequence of this Bill or any Subsidiary Legislation made under it.

(d) whenever it shall consider it necessary with respect to any revenue due to the State, may acquire, hold and dispose of any property taken as security for or in satisfaction of the sum due or of any judgment due in respect of any revenue and shall account for any property and the proceeds of sale thereof in a manner to be prescribed by the Governor.

(e) may subject to such conditions as it may determine, appoint and employ Practicing Tax Practitioners or Chartered Accountants as monitoring agents to collect information through tax audit and to monitor compliance with relevant Tax Laws, except as it relates to Income Tax Assessment, to do any act required to be done by it in the execution of its functions under this Bill with the aim of achieving the Internally Generated Revenue (IGR) target of the State Government.

(f) may, subject to prevailing conditions and with the prior written approval of the Governor, appoint and employ Consultants, including Tax Consultants, Accountants or legal Practitioners, and Agents to transact any business or to do any act required to be transacted or done in the execution of its functions or for carrying into effect the purpose of this Bill.