Section 7: Powers of the Board.

(1) The Board shall-
(a) provide the general policy guidelines relating to the functions of the Service ;
(b) manage and superintend the policies of the Service on matters relating to the administration of the revenue assessment, collection and accounting system under this Act or any enactment or law ;
(c) review and approve the strategic plans of the Service ;
(d) employ and determine the terms and conditions of service including disciplinary measures of the employees of the Service ;
(e) stipulate remuneration, allowances, benefits and pensions of staff and employees in consultation with the National Salaries, Income and Wages Commission; and
(f) do such other things which in its opinion are necessary to ensure the efficient performance of the functions of the Service under this Act.