(a) Membership of the organisation shall consist of the national Institutes of taxation within the sub-region.
(b) Full membership is open to a national institute or taxation organisation which is nationally recognised in its own country or member state, either by legislation or other means as being substantially the national organization that represents within the tax profession in that country provided its admission will not jeopardize the aims and objectives of WAUTI.
(c) Temporary Membership is open to a national taxation organisation, which does not meet full membership criteria, provided the Executive Committee is satisfied that the entity is seeking to fulfill the remaining criteria for membership. A temporary member shall take adequate steps to regularise its membership status within an agreed period of its being admitted as a temporary member.
(d) Affiliate Membership is open to a regional organisation in the region, which promotes regional co-operation and has interest in the taxation profession.
(e) Associate Membership is open to a professional body of taxation such as Taxation Technicians that does not meet, in all respects, full membership criteria.
(f) Observer Status will be accorded by Executive Committee to any international organisation that has interest in the taxation profession and that wishes to participate or assist in any constructive way in furthering the objective of the organisation as well as the National Tax or Revenue Agency of any country within ECOWAS which is yet to have an established Tax Institute provided that such status will not confer the right to vote in any election of WAUTI officials on the said international organization.
• Full Members
• Temporary Members
• Affiliate Members
• Partners & Cooperation
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