a. The Federal Inland Revenue Service Board comprises:

(i) Executive Chairman, who shall be a person experienced in taxation, to be appointed by the President and subject to the confirmation of the Senate;

(ii) Six members with relevant qualifications and expertise, to be appointed by the President to represent each of the six geo-political zones;

(iii) A representative of the Attorney General of the Federation;

(iv) The Governor of the Central Bank of Nigeria or his representative;

(v) The representative of the Minister of Finance not below the rank of a Director;

b. The duties and functions of the Federal Inland Revenue Service include:

(i) Assessment of persons including companies and organisations liable to tax;

(ii) Collection of taxes due to the Government of the Federation;

(iii) Accounting for all taxes collected;

(iv) Enforcement of payment of taxes as provided under the relevant tax laws;

(v) Issuance of Taxpayer Identification Number (TIN) to every taxable person in Nigeria;

c. The basis for tax dispute that may arise with the Revenue include:

(i) Disagreement on amount of tax assessed;

(ii) Disagreement on interpretation of provisions of the tax laws;

(iii) Claiming reliefs and allowances that are not allowed by the tax laws;

(iv) Failure to deduct or remit taxes to the relevant tax authority;

(v) Wrong classification of source of income;