Section 19, The National Revenue Authority Act, 2002

(1) The Authority shall have a Commissioner-General appointed by the President, subject to the approval of Parliament, on such terms and conditions as may be specified in his letter of appointment. [Margin: Appointment of Commissioner-General.] (2) No person shall be appointed Commissioner-General unless he has— (a) formal qualification in any profession or discipline relevant or appropriate to the operation of the Authority; and (b) proven ability in public administration and financial management. (3) The Commissioner-General shall be the chief executive officer of the Authority and shall be responsible for the implementation of the decisions of the Board. (4) Subject to the general supervision and control of the Board, the Commissioner-General shall be responsible for— (a) the day to-day management of the Authority; (b) the administration, organisation and control of the other officers and staff of the Authority; and (c) the management of the funds, property and business of the Authority.