Section 5, The National Revenue Authority Act, 2002

(1) The governing body of the Authority shall be a Board of Directors which shall, subject to this Act, have the control and supervision of the Authority. (2) Without prejudice to the generality of subsection (1), the Board shall be responsible for— (a) determining the grading, remuneration, recruitment, promotion and training of staff; (b) the establishment and administration of codes of conduct; (c) generally, the determination and formulation of policy for the Authority, but in particular the administrative, human resource and operational policies and procedures; and (d) setting targets and standards, including quality and operational output measures for revenue collection. (3) The Board shall consist of the following members:— (a) a Chairman; 4 No. 11 National Revenue Authority Act 2002 (b) the Financial Secretary; (c) the Governor, Bank of Sierra Leone; (d) a tax specialist; (e) an economist; (f) a legal practioner; and (g) the Commissioner-General. (4) The Chairman shall be appointed by the President, subject to the approval of Parliament, from among persons with knowledge, integrity and practical experience in matters relevant to the functions of the Authority. [Margin: Tenure of members of Board, etc.]