(1) This Law shall be administered by the Commissioner, who shall be responsible for the assessment and collection of the tax chargeable under the provisions of this Law and the payment of such tax into the account of the Internal Revenue Service designated for such purposes.

(2) The Commissioner may in writing, or by notice in the Gazette, authorise any person to perform, or to assist in the performance of, any duty imposed upon the Commissioner by this Law.

(3) Every person having any official duty in the administration of this Law, or being employed for the purpose of the administration of this Law or being authorised under the provisions of this section shall act in accordance with the lawful instructions of the Commissioner.