5 Establishment of the Governing Board and its Membership

(1) There is established for the Service a Governing Board known as "Plateau State Internal Revenue Service Board" (in this Law referred to as "the Governing Board"), which shall exercise overall supervision of the Service in accordance with the Provisions of this Law.

(2) The Governing Board shall consist of:

(a) a Chairman who shall be the Executive Chairman of the Service and an Ex-officio Member of the Governing Board;

(b) a Legal Adviser of the Governing Board who shall be the Attorney- General or a representative who shall be an Officer not below the rank of a Director;

(c) the Secretary to the Government of the State or a representative not below the rank of a Permanent Secretary;

(d) Three (3) Persons, at least one of whom shall be a Woman, who:

(i) are appointed by the Governor to represent each of the Three (3) Senatorial Zones;

(ii) have relevant professional qualifications and experience in Tax matters; and

(iii) have knowledge of ICT, possessing innovative ideas for Revenue generation; and

(e) the Secretary to the Service as the Secretary of the Governing Board and an Ex-officio member of the Governing Board.

(3) The Members of the Governing Board, other than the Executive Chairman and the Secretary of the Service who are Ex-officio members, shall function in a purely Non-executive and Part-time capacity.