Section 99 — Executive Chairman and other officials of the relevant tax authority

(1) The powers and duties, which are conferred on the Executive Chairman of the relevant tax authority by this Act and other tax laws, shall be exercised by the Executive Chairman or by such other persons authorised to exercise such powers.

(2) Powers and duties not specifically required by this Act to be exercised by the Executive Chairman of the relevant tax authority may be exercised by an official authorised to exercise such powers or duties for the purpose of administration of this Act.