CATA is the Commonwealth organisation for tax administrators
It helps member countries through training programmes, technical conferences and knowledge sharing to develop effective tax administrations that promote sustainable development and good governance over the long-term.
CATA, with 49 member countries, is presently the largest organisation of tax administrators in the world.
The year 2008 marked CATA's 30th anniversary. The Association has grown steadily in membership and activities. Our aim, with the support and participation of all member countries, is to make it the most vibrant and broadly based inter-governmental tax organisation.
Presentations delivered during this Workshop are now available for download from the Members area.
The Workshop examined the various models of Board Governance structures in terms of their constitutions (the selection and composition of their membership), their mandates, the relationships with the CEO (Commissioner Generals/Director Generals) and the Ministry responsible. Country experiences on the various aspects of the Board mandate within Revenue Authorities (RAs) were shared by Mauritius, Malaysia, Canada, Kenya and Swaziland.
Recent years have witnessed many revenue administrations adopting elements of autonomy through the establishment of Revenue Authorities. These Revenue Authorities have adopted corporate governance structures with oversight Boards of Directors responsible for a wide array of key policy issues such as financial management, human resource issues and general organizational arrangements. However, there still exists wide variations from country to country on the responsibilities of these Boards and also on the level of autonomy enjoyed by their respective RAs.
This highly regarded leadership and management programme will again be provided on behalf of CATA by Her Majesty's Revenue and Customs. The programme will start in May 2014 with six weeks of online learning via email with the course director, mainly on a one-to-one basis, which will form vital preparation for the intensive six weeks residential phase held in the UK from 28 July to 5 September 2014. The course director will be available until 31 December 2014 to provide follow-up support after the participants return home.
This very successful course for compliance and audit staff is also provided on behalf of CATA by Her Majesty's Revenue and Customs. The course will run from May to December 2014 but will centre on an intensive six-week residential period in the UK from 28 July to 5 September 2014. The course will start in May 2014 with essential preparatory learning conducted by email with the course director. The course director will provide further mentoring assistance by email until 31 December 2014.
The Workshop on the Taxation of International Transactions for senior and middle level tax officials will be hosted by the Inland Revenue Board of Malaysia, from 9 to 27 June 2014.
Applications must be made using Form MTA 3. All applications must be submitted through the applicant’s Government to the Malaysian Tax Academy. Please note that the closing date for the applications is 9 April 2014.
Form MTA 3
Copies of reports prepared by members of the 2013 Commonwealth Tax Inspectors Course are now available for download from the members area.
Mr Duncan Otieno Onduru, from Kenya, took up his duties as CATA's new Executive Director on 1 August 2013.
Duncan, who was appointed by the Management Committee following a final interview of shortlisted candidates held in London earlier this year, succeeds Mr Tutu Bakwena, who is returning to a senior taxation post in Botswana.
The Members area now contains the minutes of the 2012 General Meeting, as well as a full video record of the Conference and all the supporting documentation. Log in to the Members area to access these.
The Executive Director has extended a very warm welcome to the Isle of Man, which has become CATA's 49th member. The Isle of Man will be represented within the Association by the Income Tax Division of the Isle of Man's Treasury.
CATA is pleased to announce the recent publication of two guides.
"Examination of Accounts for Tax Auditing",by Jameel Ahmed Bhutto, is a new booklet intended to help tax auditors identify material defects and distortions in accounts prepared with the wilful intention of avoiding the proper taxation of income.
"Tax Audit Techniques in Cash Based Economies", by Sheikh Sajjad Hassan, is the second edition of CATA's popular practical guide to the detection of unrecorded cash transactions, first published in 2005. This edition has been comprehensively updated, and includes new material on brokers and estate agents and expanded sections on importers, exporters, wholesalers, transport businesses and insurance companies.
CATA and the Canada Revenue Agency (CRA) are pleased to announce the introduction of a new E-learning product – Tax Audit Fundamentals (TAF), for use by CATA members.
TAF is an interactive learning experience designed to take new auditors through each stage of conducting an audit. It may be completed entirely online, or alternatively downloaded in PDF format for offline use. An exercise is presented at the conclusion of each unit of TAF to reinforce the learning objectives. There is also a final exercise at the end of the product to enable the learner to check the level of comprehension of basic auditing attained. We encourage all users to provide feedback about TAF to the CRA through the questionnaire included as part of the product. The CRA will monitor user feedback on an ongoing basis.
To access TAF please log in to the members area and select "e-learning: Tax Audit Fundamentals".
Further details will be posted as these become available.