ASIA OCEANIA TAX CONSULTANTS' ASSOCIATION
Adopted on 6 November 1992 at the Foundation Meeting in Tokyo, Japan. Amended on 10 November 1994, 7 November 1996, 13 November 1998, 6 November 2002, 16 February 2004 and 27 November 2004 at the General Meetings.
1.The foundation office of the Association shall be at the office of the Japan Federation of Certified Public Tax Accountant's Associations in Tokyo, Japan, for so long as that organization is a member organization and consents to the use of its office for that purpose.
2.The secretariat of the Association shall be located where the President designates.
3.All correspondence to the Association shall be addressed to the secretariat
1.The ordinary membership of the Association shall consist of Asia Oceania region organizations whose members include tax consultants and who are recognized either by domestic law or general consensus within their own countries or regions as being substantial national organizations of good standing and whose admission has been approved at a General Meeting.
1A.In addition to ordinary members, the Association shall recognise the following categories of associate members:
affiliate members, being organizations established outside the region whose members include tax consultants and who are recognized either by domestic law or general consensus within their own countries as being substantial national organizations of good standing;
candidate members, being Asia Oceania region organizations whose members include tax consultants and who are considered by the Association to be likely at some time in the future to be recognized either by domestic law or general consensus within their own countries as being substantial national organizations of good standing;
and official members, being Asia Oceania region organizations whose members include tax consultants but which, by reason of their connection with governments or other official connections are not principally representative of independent private sector professionals and whose admission has been approved at a General Meeting.
2.An organization that seeks membership in the Association shall submit a written application with the President of the Association.
3.The written application provided for in Section 2 above shall be accompanied by the following documents:
Provide and enhance opportunities to facilitate the exchange of information, expertise, knowledge on tax systems, tax administration, and tax consultant systems;
Provide and enhance opportunities to exchange information, expertise, knowledge on taxes and market trends;
Publish a journal and papers on taxes;
Enhance the ties with other international organizations, with the International Fiscal Association (I.F.A.) and the Confederation Fiscale Europeenne (C.F.E.) in particular, and promote the collection and utilization of relevant information; and
Engage in other activities necessary for the attainment of the objectives of the Association.
1.Officers other than Vice Presidents shall be elected at a General Meeting from among the individual members of the ordinary member organizations provided that the Secretary General need not be a member of such an organisation if he or she is a professional officer employed by such an organisation.
2.The Deputy President shall at the General Meeting at which the term of office of the President concludes be declared elected as President for the ensuing term unless he/she declines the position or the meeting resolves to hold an election for that position.
3.Each ordinary member organization excluding the member organizations to which the President and Deputy President belong shall nominate one of its members to act as Vice President and may at any time nominate a substitute for such Vice President. However, when President relinquishes presidency of the organization that he/she belongs to due to termination, it may nominate a member of the organization that he/she belongs to as Vice President.
4.In the event of a casual vacancy amongst the officers, it shall be filled as follows:
In the case of the President, the Deputy President shall complete the remainder of the term;
In the case of the Deputy President, the next meeting of the General Council shall elect the successor;
In the case of the Secretary General, the President shall appoint a person to complete that part of the term until the next meeting of the General Council and, subject to the approval of the General Council, the balance of the term;
In the case of a Vice President, the member organization which nominated the Vice President whose position is vacant shall nominate the replacement; and
In the case of an Auditor, the next meeting of the General Council shall elect the successor provided that if a report is required by the Auditor at that General Council meeting, the member organization to which the Auditor belongs shall appoint a successor for that purpose.
5.A vacancy may be left unfilled until the next General Meeting if a General Council so decides.
1.The President shall manage and control all affairs of the Association.
2.The Deputy President and Vice Presidents shall assist the President as determined by the President and at the request of the President act for the President when the latter is unavailable.
1.The term of office for any officer other than a Vice President shall end on 31 December next following the conclusion of the General Meeting after his/her successor has been elected. An officer may be reappointed provided that the President may not serve more than two (2) complete terms but may serve two such terms together with any part of a term served whilst filling a casual vacancy.
2.The term of office for an Officer who is elected to fill a casual vacancy shall be the same as that of the person he/she replaces.
3.An Officer who retires upon completion of his/her term shall continue to execute duties until a successor is installed.
1.The General Council shall consist of the President, Deputy President, Vice President(s) and Secretary General.
2.The General Council shall determine the following matters:
Proposals to be submitted to the General Meeting;
Matters which the Statutes provide must be approved by the General Council; and
Other important items related to the execution of business matters of the Association.
1.A meeting of the General Council may not be held unless it is convened by the President and more than one half of the Council's members are present.
2.The President shall preside over the meetings of the General Council and shall have a casting vote.
3.The General Council can finalise a decision based on the approval of more than one half of the members present.
4.A resolution in writing signed by a simple majority of the members of the General Council adopting a decision shall have the same effect as if it were adopted by the requisite majority of members present at a duly convened meeting, provided that each has been notified of the proposed resolution. Such resolution may be signed on counterpart copies and submitted to the secretariat by letter or facsimile.
The Officers shall receive no remuneration. Expenses associated with an Officer's travel in attending meetings of the General Council and General Meetings shall be defrayed by the organization he/she belongs to or by the Officer concerned.
President
Deputy President, who shall not be a member of the same member organization as the President
Vice Presidents: One person nominated by each ordinary member organization excluding the member organizations to which the President and Deputy President belong
Secretary General
Two Auditors who shall not be members of the same member organization as each other or the President or Secretary General
1.Subject to approval by the General Council, the President may appoint from among the former officers of the Association and experts in the study or practice of taxation one or more advisors who shall advise on matters relating to the management of the Association.
2.Incumbent Officers of the Association shall not be appointed as Advisors.
3.Advisor(s) may attend the meetings of the General Council and General Meetings, and may speak upon request by the President.
4.The term of office of an Advisor shall be the same as that of the President who appointed him or her.
5.The provisions of Article 12 shall apply with all necessary adaptations to Advisors.
1.Subject to approval at a General Meeting, the President may appoint one or more former officers of the Association (excluding Advisors) as Honorary Advisors.
2.Incumbent Officers of the Association shall not be appointed as Honorary Advisors.
3.Honorary Advisors may attend the meetings of the General Council and General Meetings, and may speak thereat.
4.The term of office of an Honorary Advisor shall be for life.
5.The provisions of Article 12 shall apply with all necessary adaptations to Honorary Advisors.
1.A General Meeting is constituted by all the member organizations and is attended by either the head of each organization or someone else who has been delegated by the head.
2.The head of each member organization may nominate up to three further persons who are members of his/her organization who shall represent that organization at a General Meeting.
1.The President shall biennially convene a regular General Meeting and also convene special sessions whenever necessary.
2.The President shall convene an Extraordinary General Meeting when it is requested by more than one third of the members.
3.To convene a General Meeting, a written notice which specifies the time, place and purpose(s) shall be given to all members not less than two months in advance.
1.Each ordinary member organization shall have one vote. Except as provided in Section 2, no other person or organization may exercise a vote. A person nominated pursuant to Section 2 of Article 20 may speak at the meeting but shall have the right to cast the organization's vote only if that right is delegated to that person by the head of that organization.
2.The President shall preside over General Meetings and shall have a casting vote but unless he or she also represents a member organization shall not have a deliberative vote.
1.A General Meeting may make a decision by a majority of ordinary members present when more than one half of all ordinary members are in attendance.
2.Despite the provision in the preceding Section, a decision to amend the Statutes shall be made by a majority of two thirds or more of the ordinary members present at a session attended by more than one half of the ordinary members.
3.A resolution in writing signed by the duly appointed representatives of a simple majority of all the member organizations adopting a decision shall have the same effect as if it were adopted by the requisite majority of members present at a duly convened meeting, provided that each member organisation has been notified of the proposed resolution. Such resolution may be signed on counterpart copies and submitted to the secretariat by letter or facsimile.
1.Minutes of a General Meeting shall be prepared by the Secretary General.
2.The Minutes of a General Meeting which record the summary and the results of the proceedings shall be kept with the signatures of the chairperson and more than two of the component members of the session.
3.The Minutes shall be mailed to all member organizations as soon as possible.
Matters in these Statutes which require discussion by a General Meeting;
The time and host country of the next regular General Meeting;
Revision of the Statutes; and
Other important matters regarding the operation of the Association.
1.The auditors shall audit the accounting of the Association, inspect its proceedings, summarize the results as an audit report and submit it to the President and the General Meeting.
2.The President shall mail to all member organizations each audit report prepared pursuant to the preceding paragraph.