Section 3, The National Revenue Authority Act, 2002

(1) There is hereby established a body to be known as the National Revenue Authority. (2) The Authority shall be a body corporate with perpetual succession and power to acquire, hold and dispose of property, whether movable or immovable, to enter into contracts, to sue and be sued in its corporate name and, subject to this Act, to do all things which a body corporate may lawfully do. [Margin: Common seal.]