Section 72 : Department

1) The Department shall be responsible for the implementation and administration of this Act.

2) The Government of Nepal may, by notification in the Nepal Gazette, establish large taxpayer offices, medium-level taxpayer offices,  Inland Revenue Offices or taxpayer service offices under the Department and prescribe their working areas in order to render assistance in fulfilling the responsibility of the Department mentioned in sub-section (1). The offices of which working areas have been so specified shall be deemed as organs of the Department.

3) The Department may have the officers and other employees as follows:-

a) Director General,

b) Deputy Director General, Chief Tax Administrator, Director, Chief Tax Officer, Tax Officer and other officer in the required number, and

c) Other employees.

4) The Director General may carry out the following functions, subject to the direction given by the Government of Nepal:-

a) To exercise any of the powers conferred on the Department pursuant to this Act,

b) To so delegate the powers referred to in clause (a) as to be exercisable by any other officer subject to sub-sections (5) and (6),

c) To so specify that all or any of the powers referred to in clause (a), except the power to issue public circular pursuant to Section 75, to specify the document referred to in Section 77, to hold pending any reviewable decision or otherwise affect it pursuant to sub-section (5) of Section 115, to accept or reject, fully or partly, the matters contained in an application made by any person pursuant to sub-section (7) of Section 115, to make addition by adding offence pursuant to Section 129 or to grant authority to any officer pursuant to Section 82, to be exercisable by any officer employee of the civil Service.

5) The Deputy Director General, Chief Tax Administrator, Director, Chief Tax Officer and Tax Officer who acts as the Chief of Office may carry out the following functions, subject to the direction given by the Government of Nepal or the Director General:-

a) To exercise the powers conferred on the Department pursuant to this Act, other than the power to issue public circular pursuant to Section 75, to specify the document referred to in Section 77, to hold pending any reviewable decision or otherwise affect it pursuant to sub-section (5) of Section 115, to accept or reject, fully or partly, the matters contained in an application made by any person pursuant to sub-section (7) of Section 115, to make addition by adding offence pursuant to Section 129, and

b) To so delegate such powers as to be exercisable by any other officer of the Department subject to sub-section (6).

6) Any other officer of the department except the Director General, Deputy Director General, Chief Tax Administrator, Director, Chief Tax Officer or Tax Officer who acts as the Chief of Office may carry out the following functions:-

a) To exercise any powers delegated to that officer out of the powers conferred on the department, except the following powers:

(1) To issue public circular pursuant to Section 75, to specify the document referred to in Section 77, to hold pending any reviewable decision or otherwise affect it pursuant to sub-section (5) of Section 115, to accept or reject, fully or partly, the matters contained in an application made by any person pursuant to sub-section (7) of Section 115, to make addition by adding offence pursuant to Section 129, or

(2) To grant authorisation to any officer pursuant to Section 82 or issue a notice pursuant to Section 109.

b) He/she shall not be entitled to re-delegate any power delegated to him/her.