Governing Law and Order


The Union shall be governed by the Provisions of this Constitution and by the Laws of Nigeria, or where its Secretariat shall be located.

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,


COMMON SEAL:
The Union shall have a common seal, which shall be kept, in the administrative office.


PROPERTY:
The title to all real or personal property, which may be acquired by or on behalf of the Union, shall be vested in the Union.

FINANCIAL PROVISIONS AND AUDIT:
The financial year of the Union shall commence on the 1st January and shall end on the 31st December of each year.

The Executive Secretary shall cause proper records to be kept of all transactions undertaken in the name of the Union.

The Treasurer shall maintain adequate financial records to facilitate the preparation of the annual financial statement of the Association. He shall present to the Council, within Six (6) months of the end of the financial year a statement of accounts for the previous year and within three months to the start of each year a budget of the next year's revenue and expenditure.

The Auditor appointed in accordance with this constitution shall audit the accounts of the Union, and such audited accounts shall be circulated to all members bodies at least twenty-one days before the Annual General Meeting.

Copies of the audited annual financial statements, including the auditors report thereon shall be made available to all members of the Union.


AMENDMENT:
Council may resolve to amend, add, or repeal any of the provisions of this Constitution and submit the same to the General Assembly for approval.

A motion for the amendment, addition or repeal of any provision of the Constitution may be presented in writing to Council and signed by two or more full members.

A resolution to amend the Constitution must be passed at a General Assembly by a two-third majority of member bodies present and voting and a notice of the amendment or amendments to be voted upon shall be given in writing to all member bodies at least twenty-one (21) days prior to the date of such meeting.

Entry into force of this Constitution and any amendments thereof shall come into force as decided by the General Assembly and the interpretation of the provisions of this Constitution shall rest solely and exclusively with Council

 



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Headquarters: Block 26(27) Abidjan Street, Wuse Zone 3, Abuja FCT, Nigeria Tel: +234-092918349 E-mail: info@wauti.org Website: www.wauti.org


Lagos Offices: c/o Chartered Institute of Taxation of Nigeria Tax Professionals' House, Plot 16, Otunba Jobi Fele Way, Central Business District, Alausa-Ikeja, Lagos, Nigeria Tel: +234-1-7100262, +234-9080888815


Accra Office: c/o Chartered Institute of Taxation Ghana Lecturers Block, University of Professional Services, Accra, Ghana P.O.Box LG 1253, UPO, Legon Tel: +233 (303)934846

Phone : (+234) 01-7741273, (+234) 09-8733361


(233) 21-854-122, (233) 21-854-123