Section 12, The National Revenue Authority Act, 2002

(1) The object for which the Authority is established is to strengthen the assessment and collection of the national revenue and the administration and enforcement of the laws relating to the national revenue. (2) Without prejudice to the generality of subsection (1), it shall be the function of the Authority— (a) to administer and enforce the laws set out in the Schedule; (b) to make recommendation to Government for amendments and other improvements in the laws specified in the Schedule; (c) to formulate and implement plans for developing and maintaining an effective, fair and efficient revenue collection system; 8 No. 11 National Revenue Authority Act 2002 (d) to take such measures as may be necessary to improve the standards of attendance to the needs of taxpayers with a view to maximising the efficiency of revenue collection; (e) to advise the Government on matters of policy relating to revenue, whether or not arising from any law referred to in the Schedule; (f) to initiate, develop and sustain programmes for public education on the need for the payment of taxes and the consequences of non-payment and evasion of taxes; (g) to institute measures to counteract tax fraud and other forms of fiscal evasion; (h) to administer discipline and control over all members of staff; (i) to do such other things as are conducive to the attainment of the object stated in subsection (1). (3) The Minister may after consultation with the Authority, amend the Schedule by statutory instrument. (4) Where, in any enactment specified in the Schedule, power is conferred on any person or authority to make regulations or other statutory instrument such power shall be exercisable only after consultation with the Authority, notwithstanding anything in that enactment to the contrary. [Margin: Repeal of section 3 of Act No. 5 of 1995.]