Section 3: Establishment and Composition of the Management Board.

(1) There is established for the Service a board to be known as the Federal Inland Revenue Service Board (in this Act referred to as "the Board") which shall have overall supervision of the Service as specified under this Act.
(2) The Board shall consist of-
(a) the Executive Chairman of the Service who shall be experienced in taxation as Chairman of the Service to be appointed by the President and subject to the confirmation of the Senate;
(b) six members with relevant qualifications and expertise who shall be appointed by the President to represent each of the six geo-political zones;
(c) a representative of the Attorney-General of the Federation;
(d) the Governor of the Central Bank of Nigeria or his representative;
(e) a representative of the Minister of Finance not below the rank of a Director;
(f) the Chairman of the Revenue Mobilization, Allocation and Fiscal Commission or his representative who shall be any of the Commissioners representing the 36 States of the Federation;
(g) the Group Managing Director of the Nigerian National Petroleum Corporation or his representative who shall not be below the rank of a Group Executive Director of the Corporation or its equivalent;
(h) the Comptroller-General of the Nigeria Custom Service or his representative not below the rank of Deputy Comptroller-General;
(i) the Registrar-General of the Corporate Affairs Commission or his representative not below the rank of a Director; and
(j) the Chief Executive Officer of the National Planning Commission or his representative not below the rank of a Director.
(3) The members of the Board, other than the Executive Chairman, shall be part-time members.
(4) The supplementary provisions set out in the Second Schedule to this Act shall have effect with respect to the proceedings of the Board and other matters mentioned therein.