West African Tax Administration Forum
WATAF is the product of the conviction within the West African sub-region that there is need for West African Tax Administrations to cooperate and actively promote improvement in tax administration through better service delivery, taxpayer education, effective use of automated systems, countering tax evasion and aggressive tax planning, and strengthening audit and human resource management capability in their respective administrations.
WATAF is established to contribute to the efficacy of tax administration and improved public service delivery in support of the development of countries in West Africa and it had it inaugural meeting in Abuja, Nigeria on the 12th of September, 2011. Membership is open to all countries of the Economic Community of West Africa (ECOWAS).
WATAF will strive to promote efficient and effective tax administration in Member States
WATAF seeks to encourage strong collaboration amongst ECOWAS member states towards the improvement of the quality of tax administration in the respective States
Premised on the above, the mandate of WATAF is the creation of a platform that encourages efficient and effective tax administration as well as strong collaboration in Tax matters among ECOWAS member states.
In addition to its institutional meetings: Council and General Assembly meetings, WATAF members during technical sessions deliberate on technical issues of concern to the members are deliberated. In attendance are senior officials from the tax authorities of member countries as well as WATAF development partners.
WATAF publishes working papers on diverse aspects of taxation and tax administration. They are available for free download.
The highest decision making of WATAF is the General Assembly who has amongst others, the power to elect members of the Council, provide the latter with its mandate as well as delegate to it, such authority necessary to facilitate the operation of the affairs of WATAF between meetings of the General Assembly. Next in line of authority is the Council which is responsible for the overall management of the business of WATAF, subject to such directives as may be issued by the General Assembly. The Council however entrusts its responsibilities to the Executive Secretary as head of the Secretariat.
Council Meetings provides opportunity for the WATAF Council as established by Article 10 the WATAF Agreement to discharge its responsibilities under the Article 13 of the WATAF Agreement. The Meeting usually holds before every General Assembly meeting and once in every year between General Assembly meetings.
General Assembly meeting is the forum where amongst other things the work plan, programmes and annual budgets of WATAF is deliberated and approved. The General Assembly is constituted by the Heads of the Tax Administrations of members or their authorised representatives.