Value Added Tax Act (Cap. 406), article 3

3. (1) The administration of the Act is vested in the Commissioner for Tax and Customs, hereinafter in this Act refer red to as "the Commissioner", who shall be a public officer appoint ed as such by the Prime Minister. (2) The Commissioner may delegate to any public officer any of the rights, duties, powers a nd other functions vested in him , conferred to him or imposed upon him by this Act. (3) The Commissioner may deleg ate to any other person such of the rights, duties, powers a nd other functions vested in him , conferred to him or imposed upon him by this Act as the Ministe r may direct in writing: Provided that the Commissione r may not delegate those rights, duties, powers and other functions vested in him if tha t person is not considered by the Commissioner as a fit and prope r person to exercise those rights, duties, powers and other funct ions and that such person shall be subject to the obligations impose d by article 56. PART II Scope of the Tax Charge to tax. Substituted by: X. 2003.4. Amended by: IV . 2011.73; XXXVIII.2024.4.