This is the highest decision-making body of WATAF and consists of the heads of the tax administrations of members or their authorized representatives. The powers and responsibilities of the General Assembly includes the approval or amendmentof the future work programmes and annual budget as proposed by the Council;provide the Council with the mandate to engage with Development Partners on the financing of WATAF Work Programmes; deal with any issues relating to the objectives of WATAF
The Council is elected by the General Assembly and consist of five (5) members who shall be the heads of tax administrations of the member states or their authorized representatives. Council membership reflects the broadest possible geographical and linguistic representation of the membership of WATAF and the members are elected bi-annually at the end of each General Assembly meeting in accordance with the applicable Rules and Procedures. They shall remain in office until the end of the next two General Assembly meeting.
The secretariat is seated in Nigeria and is headed by the Executive Secretary. It is staffed by such other officials as appointed by the Executive Secretary in terms of guidelines to be approved by the Council; and is saddled with the responsibility of promoting the collective interests of WATAF.