بسم الله الرحمن الرحيم
S T A T U T E
THE ASSOCIATION OF TAX AUTHORITIES OF ISLAMIC COUNTRIES
The Association of Tax Authorities of Islamic Countries was established on 15 October 2003 in Putrajaya, Malaysia pursuant to the signing of the ATAIC Guiding Principles.
‘Association’ means the Association of Tax Authorities of Islamic Countries (also known as “ATAIC”).
‘Chairman of the Association’ means the Tax Commissioner/Director General of Tax Administration or any high tax authority of the member country hosting the annual Technical Conference.
‘Heads of Delegations Meeting’ means the Meeting of Heads of Delegations held in conjunction with the annual Technical Conference.
‘Member Countries’ means ‘Full Members’ and ‘Associate Members’ of the Association.
‘Permanent Secretariat’ means the Secretariat General of the Association.
‘Technical Conference’ means the annual Technical Conference of Member Countries.
Purposes and Objectives
The purposes and objectives of the Association are to:
a. Provide a forum to discuss, deliberate, share experiences and facilitate the development and improvement of tax and/or zakat policies and administrations in all their aspects within Member Countries;
b. Foster mutual cooperation and assistance among the Tax Authorities in Member and Associate Member Countries and provide a forum for the exchange of experiences and best practices among Members;
c. Recognize the important role of tax and zakat administration in the promotion of economic development.
The Association may set up other objectives as may be decided by the Heads of Delegations Meeting.
The activities of the Association may include:
1. Organizing and convening Technical Conferences in tax and/or zakat related issues for the exchange of ideas and experiences. The Technical Conference is to be held on a rotation basis among members;
2. Organizing seminars, workshops and training courses on aspects of tax and/or zakat administration related issues;
3. Collecting, analyzing and disseminating legislative and administrative information on tax and/or zakat;
4. Providing direct technical assistance or collaborating with bilateral and multilateral agencies and generally facilitating work that provides research facilities in the field of tax and/or zakat administration;
5. Carrying out functions related to overall improvement of the capabilities of tax and/or zakat administration through functional cooperation between and among Member Countries;
6. Keeping abreast with all Member Countries as well as with activities of regional tax associations;
7. Creating mechanisms to coordinate and cooperate with related international tax organisations in order to benefit from their experiences in international taxation;
8. Exchange of visits and expertise among Member Countries to develop and improve the efficiency of the administration of tax organisations; and
9. Conducting research and studies in the field of tax systems and policies as well as tax administration and disseminate the relevant outcomes to Member Countries.
The Member Countries hereby agree that the Association shall not express any political opinions; adopt any resolutions or make any public announcements concerning the tax policies of any country.
Membership, Observers and Special Guests
Membership of the Association is open to all member countries of the Organization of Islamic Conference (OIC) and non-OIC countries. The Association shall consist of:
1) Full Members;
2) Associate Members;
3) Observers; and
4) Special Guests
1) Full Members: Full Members are OIC countries that have signed the Guiding Principles of ATAIC on October 15th 2003, as well as those OIC countries that are admitted as ‘Full Members’ by way of official application submitted by them and approved during any of the annual Heads of Delegations Meetings. The Full Member has a right to vote on decisions in the Heads of Delegations Meetings.
2) Associate Members: Associate Members are non-OIC countries, organizations and associations that are admitted upon an official application submitted by them and approved during any of the annual Heads of Delegations Meetings. The Associate Members shall participate in the Association meetings upon invitation from the Chairman. They are entitled to make observations and participate in the discussions of the Technical Conference, as well as in the administrative sessions of the Heads of Delegations Meetings through their representatives. They have the right to speak but are not entitled to vote on decisions in the Heads of Delegations Meetings.
3) Observers: Representatives from countries which are not Full Members or Associate Members that are invited to attend the Technical Conferences or special events of the Association. They have the right to speak but are not entitled to vote on decisions in the Heads of Delegations Meetings.
4) Special Guests: Individuals and organizations that are invited to attend the Technical Conferences or special events of the Association.
The working languages of the Association are Arabic, English and French. The texts of the official documents of the Association shall be in Arabic, English and French, but in the event of any discrepancies between the texts, the English text shall prevail.
Bodies of the Association
The Association shall consist of the following bodies:
a) The host country of the Technical Conference shall assume the chairmanship of the Association until it is handed over to the Full Member country hosting the next annual Technical Conference;
b) The Chairman of the Association shall set up a Conference Secretariat with such staff as may be appointed by him to facilitate the preparations and proceedings of the Technical Conference. The Chairman of the Association or any other person appointed by him shall head the Conference Secretariat;
c) The Chairman shall communicate with Full Members regarding invitations of observers and special guests attending the next Technical Conference or special events of the Association after receiving proposals from the host country;
d) The Chairman of the Association is responsible of :
i) Following up the execution of the Heads of Delegations Meeting’s decisions;
ii) Performing the technical and administrative functions of the Association, as well as those entrusted to him/her by the Heads of Delegations Meeting;
iii) Preparing the necessary documents and the Heads of Delegations Meeting’s agenda and coordinating with the future host country;
iv) Reporting to the Heads of Delegations Meeting the activities undertaken by the Association since the preceding Heads of Delegations Meeting;
v) Keeping the records of the Association;
vi) Preparing and issuing the publications of the Association;
vii) Preparing and circulating documents for the Heads of Delegations Meeting and calling for other meetings and events.
2. Heads of Delegations Meeting:
a. The Heads of Delegations Meeting is the supreme body of the Association that supervises all its activities. Each Full Member or Associate Member shall appoint a high level official from its tax administration to act as the Head of Delegation and as the official representative in the Heads of Delegations Meeting. Full Members will hold an annual Heads of Delegations Meeting on a rotation basis, in conjunction with the hosting of Technical Conference;
b. Functions and duties of the Heads of Delegations Meeting are to:
i) Determine the establishment of a Permanent Secretariat when all necessary conditions are met and to determine the member country where the Permanent Secretariat shall be set up;
ii) Appoint the Secretary General of the Association upon the establishment of the Permanent Secretariat and determine the remuneration and other terms and conditions of employment of the Secretary General and his staff;
iii) Decide on applications for membership of the Association;
iv) Review the annual financial reports submitted by the Permanent Secretariat;
v) Approve the budget of the following year submitted by the Permanent Secretariat as well as the reports of the activities carried out during the year;
vi) Decide on the amount of annual subscriptions for Full Members and Associate Members;
vii) Appoint an external auditor to certify the annual accounts of the Association;
viii) Determine the host country hosting the next Technical Conference and Heads of Delegations Meeting based on the proposals submitted by the Member Countries, on a rotation basis;
ix) Determine the date and discussion topics of the parallel working group sessions for the next Technical Conferences. However, the first discussion topic could be chosen by the host country;
x) Approve the selection of the Chairpersons and Rapporteurs for each parallel working group sessions and the Agenda and Programme of the Technical Conference.
c. Decisions of the Heads of Delegations Meeting:
i) A validly constituted quorum will exist when there are representatives present from at least one half of the attending Full Member Countries;
ii) Decisions at the Heads of Delegations Meeting will normally be taken by a consensus. If consensus cannot be obtained, decisions shall be taken by a two-thirds majority of those members present and voting. Each Full Member shall have one vote.
3. Permanent Secretariat
The Permanent Secretariat shall be established as and when Heads of Delegations Meeting deem necessary. The office of the Permanent Secretariat shall be located in a Full Member country and may be shifted to any other Full Member country, as agreed in the Heads of Delegations Meeting.
b. Office of the Permanent Secretariat
The Secretary General shall head the Permanent Secretariat and be the Chief Administrative Officer of the Association. The Secretary General shall be appointed by the Heads of Delegations Meeting for a period of 3 (three) years and be designated among nationals of the Full Members.
c. Duties of the Secretary General
The Secretary General shall have such duties as may be assigned to him and shall manage the operations of the Association under the direction of the Heads of Delegations Meetings.
The duties of the Secretary General shall be:
i) Following up the execution of the Heads of Delegations Meeting decisions;
ii) Performing the technical and administrative functions of the Association, as well as those entrusted to him by the Heads of Delegations Meeting or the Chairman of the Association;
iii) Preparing and circulating the necessary documents and the agenda of the Heads of Delegations Meeting, and coordinating with the Conference Secretariat of the host country;
iv) Proposing the annual budget of the Association to the Heads of Delegations Meeting for decision;
v) Administering the budget of the Association under the supervision of the Chairman of the Association and submitting the financial report to the Heads of Delegations Meeting, including audited annual accounts for the year under review;
vi) Reporting to the Heads of Delegations Meeting the activities undertaken by the Association since the preceding meeting;
vii) Keeping records of the Association.
Finance and Budget
1. Funding of The Association
The funds of the Association shall comprise:
a. Annual membership subscriptions which amount may from time to time be determined by the Heads of Delegations Meeting. The subscriptions shall be made upon the setting up of the Association’s Permanent Secretariat;
b. Voluntary contributions from Member Countries in addition to their annual membership subscriptions;
c. Grants, subsidies, contributions and other funds either from any foundations or international agencies or other bodies and other forms of income of the Association as the Heads of Delegations Meetings shall approve.
2. The Funding of the Technical Conference
The host country of the Technical Conference shall bear the cost of internal logistics whereas the costs of airfare and accommodation shall be borne by the participating Member Countries. In addition, the host shall also be responsible for the administrative and secretariat work.
3. The funds of the Association shall be applied exclusively for the purposes of the Association.
4. The Financial Year
The financial year of the Association shall start on the 1st of January and ends on the 31st of December.
5. Custody of Funds and Budget
a. The Heads of Delegations Meeting shall open and maintain in the name of the Association a banking account at such bank as it may determine and shall pay all the funds of the Association into that account, or place the same on deposit with a banker.
b. The Heads of Delegations Meeting shall determine the authorized person(s) in relation to the operation and maintenance of the Association’s bank accounts.
6. Expenditure of the Funds
The Permanent Secretariat is not authorized to enter into any contract, involving expenditure of the funds of the Association, other than for the authorized expenditure, without the prior written approval of the Heads of Delegations Meeting.
Any Full Member may propose amendments to the Statute of the Association by notifying the Chairman for submission to the Heads of Delegations Meeting for decision.
The Association shall be of unlimited duration. However, it may be dissolved by a resolution adopted by an extraordinary Heads of Delegations Meeting.
Settlement of Disagreements
Any disagreements that may arise in the interpretation or implementation of the Statute shall be settled by the Heads of Delegations Meeting.