31 Unified Structure for Revenue Administration

(1) There is established for the State a Unified Structure for Revenue Assessment, Issuance of Demand Notice, Collection, Remittance, Reporting and Accounting of all Revenues collectible by MDAs and LGCs.

(2) In carrying out the provisions of this Law, any MDA which immediately before the commencement of this Law, is vested with the power, by virtue of any Law or Instrument, to administer or collect any Tax, Non-Tax Revenue or Levies imposed by and accruable to Government shall cease to exercise such power and the power to Administer and Collect the Taxes, Non- Tax Revenue and Levies shall vest exclusively in the Service.

(3) In carrying out the provision of sub-section (1) of this Law, all MDAs and LGCs, shall adopt the use of the Technology provided by the Service for Revenue Administration.