15 Organizational Structure of the Service

(1) The Organizational Structure of the Service shall consist of the following Offices, Directorates and Units:

1. Office of the Executive Chairman;

(a) Internal Audit Unit;

2. Secretary to the Service and Legal Adviser of the Service;

(a) Governing Board Secretariat;

(b) Management Secretariat; and

(c) Legal Services Unit;

3. Compliance Directorate;

(a) Intelligence, Planning and Monitoring Unit;

(b) Risk Based Audit Unit;

(c) Investigation and Enforcement Unit;

(d) Taxpayers Services and Education Unit; and

(e) Tax Policy, Statistics and Research Unit;

4. Strategy and Digital Innovation Directorate;

(a) Strategic Human Resource Management Unit;

(b) Information and Communication Technology Unit;

(c) Corporate Branding and Communication Unit; and

(d) Modernization Unit;

5. Finance and Administration Directorate;

(a) Finance and Accounts Unit;

(b) Revenue Collection Reporting Unit;

(c) Procurement Administration Unit;

(d) Personnel Administration Unit; and

(e) Facility Management Unit;

6. MDA Field Operations Directorates;

(a) Administration and Justice Unit;

(b) Social Base Unit;

(c) Economic Base Unit; and

(d) Coordination Support Unit;

7. Tax and other Revenue Field Operations Directorate;

(a) High Net Worth Individuals Unit;

(b) Formal Sector Individuals and Businesses Unit;

(c) Informal Sector Tax and LGC Revenue Operations Unit;

i. Jos-North/Headquarters Revenue Offices;

ii. Southern Senatorial Zone Revenue Offices;

iii. Central Senatorial Zone Revenue Offices; and

iv. Northern Senatorial Zone Revenue Offices;

(2) The Organogram of the Service is as provided in the Fifth Schedule to this Law.

(3) The Service may recommend to the Governing Board to modify the Organogram of the Service by creating additional Directorates, Units and Revenue Offices for the effective performance of its functions under this Law: Provided that in creating such Directorates, Units, and Revenue Offices, the dichotomy between the Head Office and Field Operations functions is retained for effective Checks and Balances.