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(1) The Commissioner-General may delegate functions specified under section 14 of the Ghana Revenue Authority Act, 2009 (Act 791) to a tax officer but shall not delegate functions to any other person, even if the person is an expert or public officer assisting in performing a function under section 4 or 5 of this Act.

(2) For purposes of subsection (1), only a tax officer of the rank of senior revenue officer or above or specifically authorised by the Commissioner- General may perform a delegated function under a tax law.

(3) In furtherance to subsection (2), only a Commissioner may exercise the following powers on behalf of the Commissioner-General:

(a) the power to grant an extension of time for holding documents or assets seized under section 33(5);

(b) the power to remit a penalty under section 65 or refund tax under section 66;

(c) the power to compound offences under section 86;

(d) the power to issue practice notes under section 100;

(e) the power to exempt a person from the provisions of section 116 (5) (c) of the Income Tax Act, 2015 (Act 896); and

(f) the power to abate a duty under section 105 of the Customs Act, 2015 (Act 891).

(4) The Commissioners may act jointly in exercising powers referred to in subsection (3), including where the exercise relates to more than one tax law.

(5) In this section, “Commissioner” means a Commissioner appointed under section 16 of the Ghana Revenue Authority Act, 2009 (Act 791).