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.