Section 12: Appointment of Secretary to the Board and other Staff of the Service.

(1) There shall be a Secretary for the Board who shall-
(a) be appointed by the Board from within the Service ;
(b) issue notices of meetings of the Board ;
(c) keep records of the proceedings of the Board ; and
(d) carry out such duties as the Executive Chairman or the Board may, from time to time, direct.
(2) Subject to the provisions of this section, the Board may appoint such other persons to be employees of the Service and on such terms and conditions as may be prescribed by the Board.
(3) If the Board thinks it expedient that any vacancy in the Service should be filled by a person holding office in the Civil Service of the Federation or of a State it shall notify the appropriate Civil Service to that effect and thereafter the Board may by arrangement with the Civil Service Commission concerned, cause such vacancy to be filled by way of secondment or transfer.
(4) The Service may appoint and employ such consultants, including Tax consultants or accountants and agents to transact any business or to do any act required to be transacted or done in the execution of its functions under this Act :
Provided that such consultants shall not carry out duties of assessing and collecting tax or routine responsibilities of tax officials.