5. Functions of the Authority
(1) The Authority shall, under the general supervision of the Minister, be an
agency of the Government for the collection and receipt of all revenue.
(2) In the performance of its functions under subsection (1), the Authority
shall—
(a) administer and enforce—
(i) all provisions of the written laws set out in Part I of the First
Schedule and for that purpose, to assess, collect and account
for all revenues in accordance with those laws;
(ii) the provisions of the written laws set out in Part II of the First
Schedule relating to revenue and for that purpose to assess,
collect and account for all revenues in accordance with those
laws;
(b) to advise the Government on all matters relating to the administration
of, and the collection of revenue under the written laws or the specified
provisions of the written laws set out in the First Schedule; and
(1) The Authority shall, under the general supervision of the Minister, be an
agency of the Government for the collection and receipt of all revenue.
(2) In the performance of its functions under subsection (1), the Authority
shall—
(a) administer and enforce—
(i) all provisions of the written laws set out in Part I of the First
Schedule and for that purpose, to assess, collect and account
for all revenues in accordance with those laws;
(ii) the provisions of the written laws set out in Part II of the First
Schedule relating to revenue and for that purpose to assess,
collect and account for all revenues in accordance with those
laws;
(b) to advise the Government on all matters relating to the administration
of, and the collection of revenue under the written laws or the specified
provisions of the written laws set out in the First Schedule; and
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