PART II β ESTABLISHMENT OF THE NIGERIA REVENUE SERVICE
Section 13 β Secretary to the Board
(1) There shall be a Secretary to the Board who shall be appointed by the Board from within the Service.
(2) The Secretary shall be a lawyer, or a chartered accountant or a chartered secretary, who shall not be less than the rank of an Assistant Director.
(3) The Secretary shall be responsible forβ
(a) issuing notices of meetings of the Board;
(b) keeping records of the proceedings of the Board; and
(c) carrying out such other duties as the Executive Chairman or the Board may direct.