Arrangement of Sections
PART 1 - ESTABLISHMENT OF THE FEDERAL CAPITAL TERRITORY INTERNAL REVENUE SERVICE AND ITS MANAGEMENT BOARD, ETC.
1. Establishment of the Federal Capital Territory Internal Revenue Service.
3. Establishment and composition of the Management Board.
6. Emoluments, etc. of members.
PART II - FUNCTIONS AND POWERS OF THE BOARD AND THE SERVICE
7. Function arid Powers of the Board.
8. Function and Powers of the Service.
9. Establishment of Technical Committee of the Board.
10. Functions of the Technical Committee.
PART Ill-MANAGEMENTAND STAFF OF THE SERVICE
12. Appointment of Secretary to the Board and other staff of the Service.
PART IV -FINANCIALPROVISJONS
16. Expenditure of the Service.
17. Annual Estimates, Accounts-and Audit.
PART V- TAX ADMINJSTRATION AND ENFORCEMENT
22. Administration of tax laws.
23. Persons Chargeable to Tax.
24. Statement and Returns of Taxable Person.
25. Request for Further Information or Returns.
26. Assessment of Taxable Person.
28. Records of Tax under P.A.Y.E. etc.
29. Service of Notice of Assessment.
31. Issuance of Tax Clearance Certificate.
32. Power to access lands, buildings, books and documents.
33. Power to remove books and documents.
38. Assistance of Law Enforcement Agencies.
41. Immunity from Action, etc.
42. Information and documents to be confidential.
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