i) The Board is to ensure the proper and effective performance of the functions of the Ghana Revenue Authority through the:

• Supervision and monitoring of the Authority in the performance of its functions.
• Formulation of administrative policy for the smooth and efficient management of the Authority.
• Determination of a scheme of service for the staff of the Authority.
• Performance of any function incidental to the objectives of the Authority.
• Recommendations to the Minister of Finance on tax policy, tax reform, tax legislation, tax treaties, tax exemption, and tax concessions.

(One point each for one mark. Maximum of three points = 3 marks)

ii) Functions of the Commissioner-General of the Ghana Revenue Authority:

• The Commissioner-General is responsible for the day-to-day administration of the affairs of the Authority and is answerable to the Board for the performance of the functions of that office.
• The Commissioner-General may delegate a function to an officer of the Authority but is not relieved from ultimate responsibility for the performance of the delegated function.
• The Commissioner-General is responsible for the direction and supervision of the employees of the Authority.