Functions and
powers of the
Commissioner and
other officers
(1) The Commissioner shall be responsible for the control and
collection of, and accounting for, tax and shall, subject to the
direction and control of the Cabinet Secretary, have the
superintendence of all matters relating thereto.
(2) The Commissioner shall appoint such officers as may be
necessary for carrying out the purposes of this Act.
(3) The Commissioner may authorise any officer appointed under
this section to perform any of the functions of the
Commissioner under this Act or the regulations, other than
the functions of the Commissioner under this section.
(4) Every authorised officer appointed under this section shall
enforce, and ensure due compliance with, the provisions of
this Act and the regulations, and shall make all due inquiries in
relation thereto.
(5) Every authorised officer appointed under this section shall, on
demand, produce such documents establishing his identity as
may be approved by the Commissioner.
(6) Every authorised officer shall, in carrying out the provisions of
this Act, regard and deal with all documents and information
relating to tax and all confidential instructions in respect of
the administration of this Act which may come into his
possession or to his knowledge in the course of his duties as
secret.
(7) Any decision made and any notice or communication issued or
signed by any authorised officer may be withdrawn or
amended by the Commissioner or by the authorised officer
concerned, and shall be for the purposes of this Act, until it
has been so withdrawn, be deemed to have been made,
issued or signed by the Commissioner
Comments
Post a Comment