s Wauti | West Africa Union of Tax Institutes
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The Governing Bodies of the Union shall be:

(a) The General Assembly
(b) Council


The General Assembly shall be the supreme authority of the Union and shall comprise of:
  • The member bodies each represented by not more than 5 persons, including the President, Vice President and 3 others, who will attend by invitation from the council,
  • Members of Council;

  • The management of the affairs and business of the Union shall be vested in Council.


  • The management of the affairs and business of the Union shall be vested in Council.

  • Council shall consist of two representatives, who shall be the President and Vice President of each member body duly nominated by each Member Body. Each such representative shall have one vote.

  • Council shall exercise all such powers and do all such things as may be necessary for the execution of the responsibilities set out in Article 5 and without prejudice to the generality of the foregoing, shall undertake the following functions:

  • Prescribe the financial contribution to be paid annually by each Member Body to the Union and such other financial contributions as it may consider necessary from time to time for the operation of the Union.

  • Determine the purposes and uses to which the funds of the Union shall be applied;

  • Receive reports on progress and achievements in respect of plans approved in the previous year, and reports on progress on policy and strategic initiatives;


    The Administrative Office of the Union shall initially be located in the Federal Republic of Nigeria but may be moved to such other location as the Council may determine by a majority of not less than 75% of the members.
    Council shall establish a secretariat, which shall work under the direction of the Executive Secretary.

    The functions of the Secretariat shall be to facilitate and co-ordinate the objectives of the Union.
    The Secretariat shall have such personnel as Council shall deem necessary from time to time.
    The remuneration of the staff of the secretariat shall be determined by Council.


    The Union shall have an Executive Secretary who shall be appointed by Council, for such term, at such remuneration and upon such conditions as Council deems fit.
    The Executive Secretary shall be responsible to Council for the conduct of the affairs of the Union.