The Permanent Secretariat

The Permanent Secretariat shall be established and its Office shall be in a Full Member Country but it may be shifted to any other Full Member Country, in any case considered by the General Assembly upon the decision of a quorum of two thirds.

The Office of the Permanent Secretariat consists of: a) Secretary General b) ATAIC Correspondence Mechanism

Secretary General

Assistant Secretary General

Plans & Programmers Department

Information, Studies Department

Operations Department

1. Appointment a. The Secretary General shall head the Permanent Secretariat and shall be the Chief Administrative and Financial Officer of the Association. b. The Secretary General shall be appointed by the General Assembly for a period of four (4) years, with a maximum of two (2) terms. c. The Council may provide the General Assembly with recommendations on staffing levels and the terms and conditions of employment of the Secretariat. d. The Secretary General shall be the head of the Secretariat. The Secretariat shall be staffed by such other officials as appointed by the Secretary General in terms of guidelines proposed by the Council to be approved by the General Assembly.

Duties of the Secretary General: a. The Secretary General shall have such duties as may be assigned to him/herby the General Assembly and shall manage the activities of the Association in accordance with the approved plans. b. Notwithstanding of what is set forth in item (a) above, the Secretary General shall have the following duties: 1. Following up the execution of the General Assembly decisions in coordination with the Council. 2. Performing the technical and administrative functions of ATAIC, as well as those entrusted to him/her by the 11 General Assembly or the President; and submitting regular reports to the President on these tasks and to the General Assembly during its Meetings; 3. Preparing and circulating the necessary documents and the agenda of the General Assembly and other ATAIC events, as the case may require, in coordination with the host countries; 4. Proposing the annual budget of ATAIC to the council to be submitted to the General Assembly for approval; 5. Administering the budget of the Association and submitting the financial reports including audited annual accounts for the year under review to the council to be approved by the General Assembly; 6. Reporting in detail to the General Assembly the activities undertaken by the Association since the preceding meeting; 7. Keeping records of the Association. 8. Preparing the ATAIC Annual Events Calendar and submitting it to the Council to be approved by the General Assembly; 9. Preparing and submitting to the Council the draft Strategic Plan and the Annual Work Plans to be approved by the General Assembly; 10. Arranging, in coordination with the host countries, for the meetings of the General Assembly by proposing time tables, preparing draft agendas and submitting proposals to this effect to the Council; 11. Arranging for the meetings of the Council and recording and administering its proposals upon approval by the General Assembly; 12. Facilitating contacts with other international tax administrations and organizations; 13. Negotiating and signing international agreements and contracts on behalf of ATAIC in consultation with the Council upon the final approval of the General Assembly;

Terms and Conditions of Selecting the Secretary General The Secretary General must meet the following conditions: 1. He/She must be a full member country national; 2. He/She must have a university degree in a field relevant to tax or Zakat; 3. He/She must not be under the age of thirty-five years; 4. He/ She must have practiced tax / Zakat for a period of not less than ten years after obtaining the degree; 5. He/She must be of good reputation and must have never been convicted of a crime, indecency or dishonesty; and 6. He/She must be nominated by a national tax authority and recommended by the government to which he/she belongs with a written letter to be deposited to the Permanent Secretariat four months before the date of election. The Permanent Secretariat must submit it to the Council three months before the date of election to be decided upon by the General Assembly.

Each member country shall appoint a senior official from its tax administration to act as ATAIC Correspondent; he/she shall function as contact persons between member countries and the ATAIC Permanent Secretariat