(1) When the Commission deals with any tax, the Commission shall have all the rights of the Director General of the Tax Department of the Government of Nepal and the Tax Officer in accordance with the applicable laws of Nepal regarding that tax.
(2) The Commission may determine the tax through negotiation with the taxpayer.
(3) The Commission can sit in any place of Nepal ………………… and perform the work assigned to it.
(4) The commission may entrust some of the work to be done by the tax officer.