Section 1 - Establishment of the Ghana Revenue Authority Section 2 - Objects of the Authority Section 3 - Functions of the Authority Section 4 - Governing body of the Authority. Section 5 - Functions of the Board Section 6 - Tenure of office of members of the Board Section 7 - Meetings of the Board Section 8 - Disclosure of interest Section 9 - Establishment of committees Section 10 - Allowances Section 11 - Ministerial directives Section 12 - Divisions, regional and district offices of the Authority Section 13 - Appointment of Commissioner-General Section 14 - Functions of the Commissioner-General Section 15 - Suspension or removal of Commissioner-General Section 16 - Appointment of Commissioners, officers and other staff Section 17 - Divisions of the Authority Section 18 - Participation of management in meetings of the Board Section 19 - Co-operation with the Authority Section 20 -Sanctions for non-cooperation Section 21 - Revenue Section 22 - Funds of the Authority Section 23 - Internal Auditor Section 24 - Annual budget of the Authority Section 25 - Accounts and audit Section 26 - Annual report and other reports Section 27 - Regulations Section 28 - Interpretation Section 29 - Transfer of property of revenue agencies Section 30 - Repeals, consequential amendments and savings Section 31 - Transitional operational arrangements First Schedule Second Schedule