The Units making up the Operations Department are Assessment, Collection and Information.

INFORMATION UNIT
This unit provides information to the Assessment and Collection Units through information generated on its own or through investigations conducted from information provided by the two units.

ASSESSMENT FUNCTIONS
Raising and revision of Provisional Assessments
Examination and agreeing accounts and returns submitted by taxpayers or their agents.
Liaising with Management Information Technology Unit (MITU) to produce provisional assessments.
Dealing with RPM and Utilising Information provided to raise Assessments.
Act in advisory position whenever matters on assessment crop up.
Verification of tax clearance certificates submitted by taxpayers to embassies and High Commissions. The above mentioned points are a few of the assessment function of the institution.

COLLECTION FUNCTIONS
The Collection Unit is responsible for collecting individual and business income taxes, withholding, and other taxes including capital gains tax, stamp duty and gift tax. This responsibility includes collection of amount due on provisional assessments for the current tax period as well as collection of delinquent taxes. Identification of taxpayers who have ceased filing required returns and detection, registering and bringing into compliance individuals and businesses which have defaulted in filed their returns.