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Inter-American Center of Tax Administrations

CIAT BYLAWS AND THEIR REGULATIONS

April 2009


CIAT BYLAWS

Approved at the First General Assembly held in Panama City, Republic of Panama, in May 1967, and amended at the Fourth, Sixth, Ninth, Twenty-First, Twenty-Third, Twenty-Fifth, Twenty-Seventh, Thirty-First, Thirty-Fourth, Thirty-Fifth, Thirty-Seventh, Thirty-Eighth, Forty First and Forty Third General Assemblies held in Montevideo, Asuncion, Ottawa, Ottawa, Montevideo, Washington, D.C:, Santiago de Chile, Buenos Aires, Washington, D.C., Santiago de Chile, Cancun, Cochabamba, Bridgetown, and Santo Domingo, respectively.

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CIAT BYLAWS ARTICLE 1

Name: An institution is created, the name of which is “Inter-American Center of Tax Administrations�.

ARTICLE 2

Purpose: The mission of the Institution is to promote an environment of mutual cooperation and provide a forum for the exchange of experiences among its member countries and associate member countries, assisting them in improving their tax administrations based upon the needs expressed by them. To this end, the Center will basically endeavor to: a.

promote a climate that encourages assistance among the member countries and associate member countries;

b.

encourage cooperation among the member countries, mainly in an effort to promote voluntary compliance and counteract evasion and avoidance and every other form of noncompliance with tax obligations, as well as to promote the analyses of problems dealing with international double taxation;

c.

stimulate and conduct research on tax systems and tax administrations and promote the timely dissemination of relevant information and the exchange of ideas and experiences through assemblies, technical conferences, seminars, publications, and other ways as appropriate;

d.

develop specialized technical assistance programs relevant to the particular needs and interest expressed by the member countries through the technical cooperation activities of the Center, temporary exchanges of personnel, coordination of requests for technical experts, and other means as appropriate.

e.

collaborate with other organizations when it is in CIAT's interest.

f.

enter into agreements, including host country agreements, with its member countries that may afford the Inter-American Center of Tax Administrations the treatment given to international organizations and the pertinent privileges, 3


immunities and responsibilities to its officials, in accordance with the standards of international law. ARTICLE 2 BIS

The Institution can only make statements, recommendations or adopt resolutions related to the tax systems of its member countries or associate member countries when the latter request it. CIAT officials who, in carrying out their functions become aware of information of a confidential nature regarding the tax administrations of its member countries or associate member countries, their taxpayers or provided by third parties to those administrations, shall be obliged to keep them in the strictest confidence.

ARTICLE 3

Membership: Those eligible for membership in the Center are the American Republics having signed their incorporation to the Center in the course of the Panama Assembly of 1967, and those other countries having become members of the Center after that date, as well as States in the American Continent who are invited to become members or who request admittance and whose request for incorporation is accepted by the General Assembly. The General Assembly may accept as Associate Member Countries, non-American countries, who thus request it and are approved by the Executive Council. Associate member countries will be entitled to the general benefits afforded by CIAT to its member countries, as well as to participate in the administrative session of the General Assembly, through their representatives with the right to speak but not to vote. The General Assembly, as proposed by the Executive Council, will determine the contribution to be made by each Associate Member Country. The associate member countries may opt for the category of member country, which shall be subject to the approval by the General Assembly in the terms provided in paragraph six of article 5 of these Bylaws, after having maintained such capacity for five consecutive years as of the date of their incorporation. The associate member countries whose option to become member country has been approved by the General Assembly shall have the right to speak and vote in the administrative sessions and to take part in the Executive Council, according to the terms provided in article 6 of these Bylaws and subject to the rules in force for the other member countries, as regards the annual contribution.

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The Minister of Finance or Treasury of each member country or associate member country will designate the executive positions in the Tax Administration, at the national level, the incumbents of which will represent the country before the Center. This designation may be modified, when deemed convenient, by the respective Minister of Finance or Treasury. The capacity of representative will be lost when the incumbent ceases to occupy the aforementioned position. Each member country or associate member country shall appoint a high level official from its tax administration, to act as CIAT Correspondent. ARTICLE 4

ARTICLE 5

Structure: The following are the bodies of the Center: a.

The General Assembly of Member countries and associate member countries;

b.

The Executive Council;

c.

The Executive Secretariat.

The General Assembly: The member countries and associate member countries of the Center will hold an annual General Assembly, regardless of the Extraordinary Assemblies called by a majority of the member countries or by the Executive Council. The date and site of the Assemblies may be determined by the Executive Council. The President of the Executive Council will preside the Assemblies, or, in his absence, whoever replaces him in accordance with the Regulations. A validly constituted quorum will exist when there are representatives present from at least one-half of the member countries. All the representatives of the member countries and associate member countries will have the right to speak. The representatives of a given member country will jointly have the right to one vote. If they cannot agree among themselves as to the vote, that vote will not be counted. The Resolutions of the Assembly shall be adopted by a simple majority of the votes submitted, except with respect to the amendment of these Bylaws, the acceptance of Associate Member countries at the proposal of the CIAT Executive Council, or approval 5


of the option referred to in paragraph three of article 3 of these Bylaws, which cases shall require a two-third majority of the member countries of the Center with right to vote. The Assembly is the supreme body of the Center and it has the following responsibilities:

ARTICLE 6

a.

To elect the President and the other members of the Executive Council;

b.

To review the Financial Report for the year;

c.

To approve the Budget for the following year;

d.

To approve the Report of Activities Carried out;

e.

To give its opinion on the Work Program for the following year.

f.

Determine the amount of annual contributions and/or other forms of contributions from the member countries and associate member countries.

The Executive Council: The Executive Council will consist of a President and eight Councilors. The President will be the representative of the member country in which the Assembly is held or, if the latter is held in a non-American country, the representative of the country of the Americas designated by the General Assembly. In case of temporary absence or definitive withdrawal of the Council President, his substitute must be chosen from among the representatives of the member countries that comprise the Council. The outgoing President or whoever replaces him in his capacity of representative of his country and the representative of the member country organizing the next Assembly will be the ex officio Councilors. The remaining six (6) Councilors will be elected by the Assembly for a two-year period, with only one of them being a representative from a non-American member country. Renewal will take place annually by halves. Transitory paragraph. At the 2007 Assembly, when the Executive Council is renewed in accordance with the modification made to paragraph 5 of article 6, three (3) Councilors will be elected for a period of one year and three (3) Councilors for a period of two years. 6


The Councilors cannot be reelected. No member country may participate in the Council for more than three consecutive annual periods, unless while being a member of the Executive Council, he nominates his country as venue for the following General Assembly and such nomination is approved, in which case he will continue in the Council until the year following the holding of said Assembly. The members of the Executive Council shall remain in office until a new Executive Council is elected by the Assembly. The powers and responsibilities of the Executive Council are: a.

To appoint the Executive Secretary, define the terms of his employment, and the place where he will carry out his duties.

b.

If the Assembly makes no decision, to call the General and Extraordinary Assemblies and determine their dates, sites and agenda.

c.

To accept or reject donations and contributions referred to in Article 12 of these Bylaws; other than those determined by the General Assembly in accordance with article 5, paragraph seven, item f., of these Bylaws.

d.

To make the necessary and convenient arrangements for financing the organization and the operation of the Center, and to submit the Financial Report of the previous year to consideration by the Assembly.

e.

To submit to the Annual Assembly a report on activities undertaken the previous year.

f.

To submit to the Annual Assembly the Budget and Work Program for the following year.

g.

To invite persons to participate in the activities of the Center.

In case of a tie vote in the Executive Council, the President will be entitled to the casting vote to resolve the controversy. The Executive Council may establish a Technical Advisory Committee to advise and assist the Council and the Executive Secretary in achieving the objectives of the Center. In this case, the Committee will be formed by representatives of international, regional 7


or other organizations or by individuals directly interested in the improvement of tax administration. ARTICLE 7

The President: The responsibilities of the President are: a. b. c. d.

ARTICLE 8

To represent the Center; To preside the Assembly; To preside the Executive Council; To carry out the activities assigned to him by the Assembly or the Executive Council.

The Executive Secretary: The Executive Secretary shall be appointed by the Executive Council and may be someone who is not a representative from a member country or associate member country of the Center. The responsibilities of the Executive Secretary are: a.

To ensure compliance with the Strategic Plan and the annual Program of Activities.

b.

Perform the technical and administrative functions of the Center, as well as those entrusted to him by the Assembly, the Executive Council or the President.

c.

To submit to the Executive Council the Budget for the following fiscal year.

d.

To administer the Budget.

e.

To submit the Financial Report to the Executive Council.

f.

To submit the Report on Activities Performed to the Executive Council.

g.

To submit to the Executive Council the Work Program for the following year.

ARTICLE 9

Languages: The official languages of the Center will be Spanish, English, Portuguese and French.

ARTICLE 10

Legal Domicile: The Center will have its legal domicile at the place determined by the Assembly.

ARTICLE 11

Duration and Dissolution: The Center will be of unlimited duration but may be dissolved by resolution adopted by the Assembly through 8


a two-thirds vote of the member countries, and the dissolution will take effect according to the provisions agreed then. In case of dissolution, all property will be transferred to some other international organization, whose efforts are aimed at promoting the objectives of this organization, or some other organization with similar economic and social development objectives.

ARTICLE 12

Financing: The funds for financing the organization and operation of the Center, in addition to those provided in article 5, paragraph seven, item f., of these Bylaws, may come from any source, including donations and contributions from other countries, international and other organizations, private foundations and individuals.

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REGULATIONS OF THE CIAT BYLAWS


REGULATIONS GOVERNING CIAT MEMBERSHIP AND DELEGATIONS TO GENERAL ASSEMBLIES (Approved at the Fourth General Assembly held in Montevideo, Uruguay, in May 1970, with the modifications approved by the 31st General Assembly held in Buenos Aires, Argentina, in May 1997, the 35th General Assembly held in Santiago de Chile, in April 2001, the 36th General Assembly held in Quebec, Canada, in May 2002, the 38th General Assembly held in Cochabamba, Bolivia, in March 2004 and the 42nd General Assembly held in Antigua, Guatemala, in April 2008). ARTICLE 1

The members of the Center are the following countries: Argentina, Aruba, Barbados, Bermuda, Bolivia, Brazil, Canada, Colombia, Costa Rica, Cuba, Chile, Dominican Republic, Ecuador, El Salvador, France, Guatemala, Haiti, Honduras, Italy, Jamaica, Mexico, Netherlands, Netherlands Antilles, Nicaragua, Panama, Paraguay, Peru, Portugal, Spain, Surinam, Trinidad and Tobago, United States of America, Uruguay and Venezuela. The Czech Republic, South Africa, Kenya and India are associate member countries. Any other country which may join in the future in accordance with the Bylaws and their Regulations shall be a member or associate member.

ARTICLE 2

As provided in article 3 of the Bylaws, the Minister of Treasury or Finance should send a note in writing to the Executive Secretariat for purposes of notifying the positions of the national tax administrations whose incumbents shall be representatives of the member countries in the Center.

ARTICLE 3

For purposes of Article 2, one will consider the incumbent of the position as designated representative of the member country, even if the communication by the Minister of Finance or Treasury refers, by his own name, to the executive official of tax administration occupying the position at the time of designation.

ARTICLE 4

The capacity as representative of the member country is lost when the incumbent official of the position designated by the respective Minister ceases in that function. In such case, the new incumbent will immediately and without further procedures, be considered as new representative of the member country in the Center.

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ARTICLE 5

Mere absence from one General Assembly does not eliminate the capacity as representative of the member country of the incumbent official holding a designated position. Nevertheless, in case the representative of the member country designated in accordance with Article 2 does not attend a General Assembly and does not expressly delegate representation to another official, the highest ranking executive official of the national tax administration attending it shall be considered as representative of the member country to act during the Assembly. The other officials designated by the Ministers of Finance or Treasury and by the representatives of the member countries to attend the General Assemblies of the Center shall participate as delegates, being able to intervene in the technical sessions and to be present in the administrative sessions.

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REGULATIONS GOVERNING THE ELECTION AND OPERATION OF THE CIAT EXECUTIVE COUNCIL (Approved by the 21st General Assembly held in Ottawa, Canada, on May 5, 1987, with the modifications approved at the 31st General Assembly held in Buenos Aires, Argentina, in May 1997, the 34th General Assembly held in Washington, D.C., United States, in July 2000 and the 37th General Assembly held in Cancun, Mexico, in April 2003). ARTICLE 1

These Regulations govern the procedure for the election of the CIAT Executive Council and its operation, as provided by Articles 5 and 6 of the Bylaws.

ARTICLE 2

The Assembly will proclaim the President and the two ex-officio Councilors, as provided by Article 6 of the Bylaws. The remaining six Councilors will be elected by complete list containing the names of the countries they represent, only one of them may be a representative from a non-American member country. . If in the Assembly, there were more than one representative from a member country, the representatives of the member country will inform the Executive Council President, prior to the Administrative Session, the name of the representative who will be on the Executive Council. If the representatives of the member country would fail to inform such designation, the corresponding position in the Executive Council will not be filled until official communication is received from the Ministry of Treasury or Finance of the respective member country.

ARTICLE 3

For purposes of the election, one or several lists may be presented. The Executive Council may appoint an Elections Committee in charge of proposing a list to the Assembly.

ARTICLE 4

No country may have more than one representative on the Executive Council at the same time.

ARTICLE 5

In case of vacancy of the Chairmanship, due to temporary absence or removal from his functions of the representative of the member country holding it, the latter will be held, throughout the duration of such vacancy, by the Executive Council member, representative from an American member country, elected through simple majority by the other Councilors present at the first meeting held following such vacancy. If the member country whose representative holds the Chairmanship would temporarily appoint another representative, the latter will join 13


the Executive Council as Councilor, throughout the duration of the incumbent's absence or removal. ARTICLE 6

Unless there are express provisions to the contrary adopted by the Assembly, the Executive Council will make decisions with the presence, at its meetings, of at least five councilors and the President, or five councilors, in the absence of the President. In case of a tie in the voting, the President will resolve the tie.

ARTICLE 7

The Executive Council may allow the presence in its discussions of other representatives of CIAT member countries or guests, with the right to speak but not to vote.

ARTICLE 8

When a Councilor leaves his position in the tax administration of his country, his position in the Executive Council will be filled by his successor in his country's tax administration, unless the Minister of Treasury or Finance designates another official from that country or expressly waives the right of his country to occupy the position of Councilor. When the President ceases to be a tax official in the tax administration of his country or is removed from his capacity of representative appointed to participate in the Executive Council, his position in this Council will be filled in accordance with the provisions of Article 5 of these Regulations. The official replacing the President in his country's tax administration or in his capacity of representative designated to participate in the Executive Council, will join the Executive Council as Councilor.

ARTICLE 9

If at the time of holding the Executive Council elections, the member country where the next Assembly will be held has not been determined, the position of Councilor corresponding to the representative of said country shall not be filled, and the Councilor will join the Executive Council as soon as the designation of his country as venue has been approved.

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CRITERIA AND PROCEDURES FOR ACCEPTING THE INCORPORATION OF ASSOCIATE MEMBER COUNTRIES (Approved by the 27th General Assembly held in Santiago de Chile, on April 20, 1993, with the modifications approved by the 31st General Assembly held in Buenos Aires, Argentina, in May 1997, the 41st General Assembly held in Bridgetown, Barbados, in May 2007, and the 43th General Assembly held in Santo Domingo, Dominican Republic, in April 2009). I.

Criteria for accepting the incorporation of associate member countries A. Any country whishing to join CIAT as Full or Associate member shall have the opportunity that its request for incorporation be considered by the Center. B. The country wishing to join as Full or Associate Member must submit proven evidence of its interest and of having previously participated in the activities of CIAT –for example, organization of conferences, seminars, technical meetings, training courses or programs for officials from the CIAT member countries, regular participation in the CIAT technical meetings, rendering of technical or other services to CIAT–. In addition, the country should have proven technical experience and background that will ensure that its incorporation as Associate Member shall effectively benefit the other CIAT member countries. C. The interested country must agree to the payment of the annual contribution determined in accordance with the provisions in force on this subject. D. No explicit reference will be made in the procedure with respect to diplomatic relations between the Member states. Likewise, no Member country may exercise the right to veto the incorporation of an Associate Member country. E. The admission to CIAT of an Associate Member country, should not imply the withdrawal from the organization of any Member country, as a result of such admission.

II. Procedure to be followed for accepting associate member countries A. Prior to receiving the formal request from a country, the Executive Secretariat should inform the Executive Council of the country's interest and provide the information required under item B., above. 15


B. As soon as the previous approval from the Executive Council is received, the Secretariat shall inform the country. C. The country shall submit in writing, through the Executive Secretariat, its request for incorporation as Associate Member, addressed to the Executive Council. The request should be signed by the Minister, who is the authority of the area where the national tax administration of the interested country is located and should include the following: the national tax administration position whose incumbent shall be the representative before CIAT; statement of its commitment to comply with the Bylaws and other provisions of CIAT approved by the Assembly and the Executive Council; commit itself to pay the annual membership contribution and to participate in the technical activities of CIAT for which it may be chosen. D. The Council shall decide on the request and, if accepted, shall submit said resolution to final decision by the next Assembly. E. The incorporation of an Associate Member country shall be accepted through a two-third majority vote of the Member countries of the Center. F. The formal incorporation of the country as Associate Member shall take place at the same Assembly in which such incorporation is accepted. The first annual contribution shall be payable as of the first day of the CIAT fiscal year which begins following the holding of the Assembly in which the country's incorporation as Associate Member was approved. III.

Evaluation of the participation of the Associate Member countries in the activities of CIAT. Associate member countries that have maintained such category for five consecutive years and opt for becoming a full member country will be subject to the previous satisfactory evaluation of the following factors: A.

Continued participation of the respective Representative in the activities of CIAT referred to in section B of numeral I;

B.

Evidence of technical experiences and participations that may constitute a contribution to CIAT, referred to in section B, of numeral I, such as, for example: •

participation as speaker in General Assemblies and Technical Conferences, at CIAT’s request;

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C.

nomination for recognitions to innovation in the tax administrations, according to the terms of the CIAT annual announcements;

sponsoring of working groups or permanent committees, at CIAT’s request;

provision of institutional news of interest for publication in the CIAT newsletter;

other equivalent activities.

Timeliness in compliance with institutional obligations and support CIAT’s institutional management, such as:

to

Timely response to annual surveys for updating priorities of the strategic plan, annual activities plan and their implementation;

Timely response to request for information to update the CIAT legal and tax revenues data base;

Timeliness in officially communicating the participation and registration of the respective country’s delegation in the annual General Assembly and Technical Conference, in response to CIAT’s invitations;

Timeliness in the payment of the annual contribution, according to the regulations in force and the recommendations of the General Assembly on the subject;

Timeliness in officially communicating changes of authorities and of the CIAT Correspondent.

Determination of the approval or level of satisfaction with overall compliance of these factors, based on the report presented by the Executive Secretariat, will in turn be submitted by the CIAT Executive Council to the General Assembly’s decision, in accordance with the provisions of the Bylaws.

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