The General Assembly

The General Assembly shall consist of the Heads of the Tax Administrations of the member countries or their fully authorized representatives.

The General Assembly shall be the highest decision-making body of ATAIC. It shall meet at least once every financial year.

The General Assembly shall be headed by the President who is assumed to be the highest - ranking tax official of the member country hosting the General Assembly; he/she shall, at the same time, function as the President of ATAIC up to the next General Assembly.

The president will be the representative of the member country in which the General Assembly is held or, if the latter is held in a non-OIC country, the representative of the country of the OIC designated by the General Assembly .

1. Institutional and Governance Matters: Determine the host country of the Permanent Secretariat and conclude the Headquarters Agreement. Elect the Head and members of the Council. Appoint the Secretary General and determine the terms and conditions of employment. Approve amendments to the Statute and decide on membership applications based on the Council’s recommendations.

2. Financial Oversight and Administration: Review and approve annual financial reports and the budget for the following year. Decide on annual subscriptions and contributions of members. Appoint an external auditor to certify the Association’s accounts and financial statements.

3. Planning and Events Management: Approve the annual Work Plan and ATAIC Events Calendar. Determine host countries for upcoming General Assemblies and events. Approve the dates and topics of future events based on proposals and Council recommendations.

A validly constituted quorum will exist when there are representatives present from at least 40% of the Full Member Countries

Decisions at the General Assembly shall 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; The Final Report of the General Assembly including the decisions and recommendations made shall be signed by the ATAIC President.