11.   Recommendations for implementation :

(1)   If the Federal Tax Ombudsman is of opinion that the matter considered amounts to maladministration, he shall communicate his finding with a recommendation to the Revenue Division within a period of sixty days from the date of receipt of the complaint, reference or motion, as the case may be.

(2)  The Revenue Division shall, within such time as may be specified by the Federal Tax Ombudsman, inform his about the action taken on his recommendations or the reasons for not complying with the same.

(3)  In any case where the Federal Tax Ombudsman has considered a matter, or conducted an investigation, on a complaint or on a reference by the president, the Senate or the National Assembly or on a motion by the Supreme Court or a High Court, the Federal Tax Ombudsman shall forward a copy of the communication received by him from the Revenue Division in pursuance of sub-section (2) to the complainant or, as the case may be, the President, the Senate, the National Assembly, the Supreme Court or the High Court.

(4)  If, after conducting an investigation, it appears to the Federal Tax Ombudsman that an injustice has been caused to the person aggrieved in consequence of maladministration and that the injustice has not been or will not be remedied, he may, if he thinks fit, lay a special report on the case before the President.

(5)  If the Revenue Division does not comply with the recommendations of the Federal Tax Ombudsman or does not give reasons to the satisfaction of the Federal Tax Ombudsman for non-compliance, it shall be treated as "Defiance of Recommendations" and shall be dealt with as hereinafter provided.