Section 22, The National Revenue Authority Act, 2002

(1) The Board shall appoint Commissioners, Deputy Commissioners, Assistant Commissioners, an internal auditor and such other officers of similar grades as it may consider necessary for the efficient performance of the functions of the Authority. [Margin: Appointment of Commissioners and other officers.] (2) Subject to the directions of the Board, the Commissioner-General shall appoint members of staff below the rank or grade of the officers referred to in subsection (1). (3) Subject to this Act, the terms and conditions of all persons employed by the Authority shall be determined by the Board. (4) Public officers may be seconded or otherwise render assistance to the Authority but the Authority may request the withdrawal of any such seconded staff who is unable to carry out assigned functions in a manner satisfactory to the Authority.