Section 20, The National Revenue Authority Act, 2022

(1) The Authority shall have 2 Deputy Commissioner- Generals who shall be appointed by the Board subject to such terms and conditions as may be specified in their letters of appointment. (2) The qualification required for a Commissioner-General as stated under subsection (2) of section 19 shall apply to the Deputy Commissioner-Generals. (3) The Deputy Commissioner-Generals shall be the Principal Assistants of the Commissioner-General. (4) The Commissioner-General shall from time to time assign one of the Deputy Commissioners-General to assist in the general administration and supervision of the day-to-day affairs of the Authority. (5) The Commissioner-General shall appoint any one of the Deputy Commissioner-Generals to act in his absence.