Section 18 — Establishment and composition of the Management Committee

(1) There is established for the Service a management committee known as the Nigeria Revenue Service Management Committee (“the Management”) which shall be responsible for policy implementation, and supervision of the day-to-day activities of the Service.

(2) The Management shall consist of the—

(a) Executive Chairman of the Service, who shall be the head; and

(b) Executive Directors appointed under this Act.