(1) For the purpose of identification of tax payers and promoting tax compliance, the Commissioner-General shall maintain a system of
(a) taxpayer identification numbers; and
(b) tax clearance certificates.
(2) The Minister may, by legislative instrument, make Regulations to provide for
(a) the integration of the taxpayer identification number system with a common numbering system for identification of persons by other public bodies;
(b) the coordinated joint administration of the taxpayer identification number or common numbering system by the Authority and other public bodies; and
(c) the delegation to a public body of the power conferred on the Commissioner-General with respect to the taxpayer identification number system.