23 Establishment of Agent Registration Committee

(1) There is established in the Service, Agent Registration Committee saddled with the responsibility of Registering, Renewing and Deregistration of Agents.

(2) The Agent Registration Committee shall comprise of the Members of the Management of the Service and any other relevant Person in the Service as may be determined by the Executive Chairman.

(3) The Agent Registration Committee shall:

(a) handle Accreditation, Registration, renewal of Registrations and Deregistration of Agents;

(b) organize and coordinate Orientation Training and Industrial Programs for Accredited Revenue Agents; and

(c) be responsible for organizing Quarterly Training and Sensitization Programs for accredited Revenue Agents.

(4) In considering Applications for Registration, the Committee shall:

(a) refer to and comply with the provisions of the Code of Ethics of the Service provided by the Governing Board; and

(b) submit its Report to the Management of the Service.

(5) Members of the Governing Board, Management and Staff of the Service shall not be registered either directly or indirectly as Revenue Agents or Representatives of Taxpayers.

(6) The Service shall keep and maintain a Register of all Revenue Agents registered by the Service.

(7) The proceedings of the Committee is as provided in the Third Schedule to this Law.