Section 4, The National Revenue Authority Act, 2022

(1) The Authority shall continue to be under the generalsupervision of the Minister. (2) Notwithstanding the generality of subsection (1) the Minister shall be responsible for- (a) formulating revenue policies and regulation and shall consult the Authority during that process; and (b) giving directives on policy matters. (3) The Minister shall enter into annual revenue performance agreement with the Authority in the form of agreed revenue targets, clearly indicating other parameters to support the achievements of such targets. Common seal. Role of the Minister.