Section 4

Functions and powers of the Commissioner 

(1) The Commissioner shall be responsible for- 

• (a) the control and collection of taxes; 
• (b) accounting for collected taxes; and 
• (c) subject to the direction and control of the Cabinet Secretary, for the general administration of tax laws. 

(2) The Commissioner shall appoint such authorised officers as may be necessary for the administration of a tax law. 

(3) An authorised officer shall enforce, and ensure due compliance with, the provisions of the tax law, and shall make all due inquiries in relation thereto.

(4) An authorised officer shall produce on demand such documents approved by the Commissioner establishing the officer’s identity.

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