Section 18, The National Revenue Authority Act, 2002

(1) The Authority may— [Margin: Organisation of Authority.] (a) establish and maintain such departments, divisions, sections, branches and field offices; (b) devise or adopt such forms and procedures; and (c) make such other administrative arrangements, as it may consider necessary or expedient for the efficient performance of its functions. (2) Without prejudice to the generality of subsection (1), the Authority shall have the following departments:- (a) a research and development department, responsible for the research and development of the tax administration system, including innovations in the system and the establishment and maintenance of the appropriate management information system; (b) Board Secretary's Department, responsible for Board and legal affairs; (c) finance and administration department, responsible for matters pertaining to Parts IV and V; 10 No. 11 National Revenue Authority Act 2002 (d) an internal audit department, responsible for measuring, evaluating and reporting upon the effectiveness of the internal controls of the Authority, financial and otherwise, aimed at the efficient use of resources within the Authority. PART IV—EMPLOYEES OF AUTHORITY