Section 69: Interpretation.

In this Act-
"authorized officer" means any person employed in the Service or, for the time being, performing duties in relation to tax who has been specifically authorized by the Board or the Executive Chairman to perform or carry out specific functions under this Act ;
"Board" means the management Board of the Service established under section 3(1) of this Act ;
"book" includes any register, document or other record of information and any account or accounting record however compiled, recorded or stored, whether in written or printed form or micro-film, digital, magnetic or electronic form or otherwise ;
"Chairman" means the Chairman of the Board appointed pursuant to section 3 (2) (a) of this Act ;
"consultants" includes accountants, legal practitioners or any other recognized professionals that have been certified by their relevant professional bodies in Nigeria;
"document" includes any record of information Supporting accounts and accounting records, including reports or correspondences or memoranda or minutes of meeting, however compiled, recorded or stored, whether in written or printed form or micro-film, digital, magnetic, electronic or optical form or otherwise and all types of information stored in computer and any other similar equipment ;
"Executive Chairman" means the Executive Chairman of the Service appointed under section 11 of this Act ;
"Government" means the Government of the Federation and shall include the Federal Capital Territory or, as the case may be, a Government of a State ;
"Gross misconduct" referred to in section 5 (g) has the meaning ascribed to it in the Public Service Rules ;
"member" means a member of the Board appointed under section 3 of this Act and includes the Chairman ;
"Minister" means the Minister charged with responsibility for matters relating to finance and "Ministry" shall be construed accordingly ;
"non-oil revenue collected" shall be construed to refer to all revenues collected other than revenue derivable from petroleum profit tax ;
"officer" means any person employed in the Service ;
"person" includes a company or body corporate and any unincorporated body of persons ;
"President" means the President of the Federal Republic of Nigeria ;
"private dwelling" means any building or part of a building occupied as residential accommodation (including any garage, shed and other building used in connection therewith) ;
"Service" means the Federal Inland Revenue Service established under section 1 of this Act ;
"Special Purpose Tax Officer" for this purpose refers to specially designated Tax Oflicers for the Purpose of tax investigation and tax enforcement who shall be
appointed from time to time and shall have the powers of Police Officers ;
"tax" includes any duty, levy or revenue accruable to the government in full or in part under this Act, the laws listed in the First Schedule to this act or any other enactment or law ;
"taxable person" includes an individual or body of individuals, family, corporations sole, trustee or executor or a person who carries out an economic activity in a place, a person exploiting tangible or intangible property for the purpose of obtaining income by way of trade or business or person or agency of government acting in that capacity.