Value Added Tax authorities: centralised appointment and administrative powers for assessment, penalties, refunds and audits. The Government appoints a Commissioner of Value Added Tax supported by Special Commissioners, VAT Officers and other designated staff; the Commissioner may, with prior government sanction, engage further assistance. These constitute the Value Added Tax Authorities and are authorised to exercise administrative functions under the Act, including assessments, penalty imposition, interest computation, refund entitlement and amounts, determinations under section 84, general rulings under section 85, and audits and investigations.