The Board is the highest power overseeing the Authority's affairs and managing its business. The Board shall assume the following in particular:

1. Drafting the Authority's general policy and overseeing its implementation after being approved by the Cabinet;

2. Proposing the general policy of taxes in light of the policy of the State, in co-ordination with the Ministry and overseeing its implementation. The Cabinet shall issue the necessary resolutions in this respect;

3. Supervising the Authority's performance of its duties;

4. Issuing the regulations and decisions necessary for regulating the Authority's work;

5. Proposing the Authority's organizational chart and approving it by the Cabinet;

6. Proposing the Authority's HR system, including the appointment of the employees thereof and the payroll. The system shall be ratified by a resolution of the Cabinet;

7. Proposing the financial and purchases regulations in accordance with the principles of transparency and accountability. The regulations shall be ratified by a resolution of the Cabinet;

8. Approving the Authority's draft balance sheet and final account for submission to the Cabinet for ratification;

9. Appointing one or more independent and certified auditors to audit the Authority's accounts, and determine the fees thereof;

10. Proposing the fees of the services that the Authority provides and the administrative fines resulting from the violation thereof and submitting them to the Minister to provide a recommendation on the same. A resolution of the Cabinet shall be issued in this respect;

11. Appointing the executive directors of the Authority's sectors;

12. Submitting an annual report about the Authority's achievements and progress of work to the Cabinet; and

13. Any other functions assigned to the Board by virtue of the tax laws or by the Cabinet. The Board may for from among its members one or more committees to study and examine some of the matters that fall within its jurisdiction. The Board may invite whoever it deems fit to attend the meetings thereof without being granted the right to vote.