(1) The Board shall submit to the Minister-

(a) a report on the activities and operations of the Revenue Agencies for each financial year within three months after the end of the financial year to which the report relates; and

(b) detailed estimates of the revenue and expenditure of the Revenue Agencies for the next financial year within three months before the beginning of that financial year.

(2) The Minister may at any time call for returns of revenue or revised estimates from any of the Commissioners of the Revenue Agencies.

(3) The Minister shall within three months of the receipt of the report from the Board submit the report with his comments thereon to Parliament.