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    <title>Appointment and Tenure</title>
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    <description>Central government appoints the Indirect Tax Ombudsman on Committee recommendation. Eligibility requires prior regular service in the HAG pay scale or higher, preference for serving IRS officers or equivalent Group &#039;A&#039; officers, and retirement from government service before assuming office. The Ombudsman is independent of customs and excise departments. Tenure is two years, extendable by one year based on Committee performance appraisal, with a mandatory retirement cap at sixty three years and no reappointment.</description>
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      <description>Central government appoints the Indirect Tax Ombudsman on Committee recommendation. Eligibility requires prior regular service in the HAG pay scale or higher, preference for serving IRS officers or equivalent Group &#039;A&#039; officers, and retirement from government service before assuming office. The Ombudsman is independent of customs and excise departments. Tenure is two years, extendable by one year based on Committee performance appraisal, with a mandatory retirement cap at sixty three years and no reappointment.</description>
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