Section 7: Establishment of the Governing Board and membership

1 There is established for the Service a Governing Board (in this Act referred to as “the Board”)

2 The Board shall consist of -
a a Chairman, who shall be the Minister of Finance;
b the Comptroller-General, who shall be the Deputy Chairman;
c all Deputy Comptroller-General of the Service;
d the Legal Adviser to the Service who shall also head the Legal Department to be appointed from the Office of the Attorney General of the Federation;
e a representative, not below the rank of a director, from the following Federal Ministries -
(i) Industry,
(ii) Trade and Investment,
(iii) Transport,
(iv) Aviation, and
(v) Foreign Affairs;
f the Executive Chairman of the Federal Inland Revenue Service; and
g two members representing the organised private sector for a term of four years renewable for another term of four years and no more.