43 Establishment of Revenue Units and Deployment of Revenue Desk Officers

(1) There is established a Revenue Unit in every Revenue generating MDA to be manned by a Staff of the Service.

(2) The Service shall deploy a competent Staff to every Revenue Unit established under sub-section (1) of this Section and Revenue Department established under Section 41 of this Law, as Revenue Desk Officers.

(3) The Revenue Desk Officer in sub-section (2) of this Section shall operate under the general direction and supervision of the Service and shall be responsible for the Registration of Taxpayers, Issuance of TIN, Automated Demand Notices, Collection of Revenue into the Single Revenue collection Account established under Section 44 of this Law, Issuance of Automated Receipts and any other function as may be determined by the Service.

(4) For the purpose of effective Revenue Administration in the State, the Service shall deploy the Technology adopted by the State to all Revenue Units and Revenue Departments.

(5) The Revenue Desk Officers deployed by the Service to all Revenue Units and Revenue Departments shall be responsible for the Technology deployed for effective Revenue Administration.