Section 259: Administration.

From the commencement of this Act, the administration and collection of Government revenue in the petroleum industry shall be the function of the Federal Inland Revenue Service (the Service) and the Commission, and —
a the Service shall be responsible for the assessment and collection of—
(i) hydrocarbon tax and enforcement of the provisions of this Act as it relates to hydrocarbon tax assessment and revenue collection, and
(ii) companies income tax and tertiary education tax in accordance with this Act as it relates to taxable petroleum operations;
b the Commission shall be responsible for the determination and collection of—
(i) royalties, signature bonus, rents, and related payments
and its enforcement under this Act, and
(ii) related payments or production shares, where the model contract includes provisions related to production sharing, profit sharing or risk service provisions; and
c the Authority shall be responsible for the determination and collection of the gas flare penalty arising from midstream operations and its enforcement under this Act.