Answer: E A local government Chairman

Explanation: The correct answer is E. A local government chairman does not play a pivotal role in the development and implementation of the National Tax Policy. The key stakeholders include the President, Governors, Legislature, Ministries, and other federal agencies, but the involvement of a local government chairman is not a direct requirement in the process.

• Reasoning: While tax policy requires coordination at various levels of government, the primary responsibility and cooperation needed to implement the National Tax Policy comes from higher levels of governance, including the President, Governors, Legislature, and MDAs, rather than local government officials.