The 22nd General Assembly of the West African Tax Administration Forum (WATAF) recently convened at Alisa Hotel in Accra, Ghana, with 13 out of 15 member countries in attendance. During the assembly, Benin was elected as the president of the WATAF Council, garnering the trust of its peers. The assembly tackled several key agenda items, including the presentation of the 2021 Assembly's recommendations, the 2025 activity report, and the 2025 financial report.
A major discussion point was the implementation of the 21st General Assembly's recommendations. The assembly noted that the revised WATAF agreement had been submitted to a legal expert, as recommended. However, it was observed that the expert went beyond their assigned mandate. Consequently, the Council decided to transmit the agreement to member states for observations before its adoption, a decision that was approved by the assembly.
The WATAF Secretariat presented its 2025 activity report, highlighting achievements across four intervention areas: training, technical assistance, research, and partnerships. In terms of training, the Secretariat organized 11 programs and workshops, benefiting 907 participants, with a significant 68% participation rate virtually. The training programs covered various topics, including tax policy, control, compliance, revenue mobilization, and digital taxation.
The Secretariat also provided technical assistance to Guinea-Bissau in 2025, focusing on Value-Added Tax (VAT) and property taxes. Research and knowledge production were another key area of focus, with the WATAF pursuing studies on the fiscal implications of the African Continental Free Trade Area (AfCFTA), political institutions, and taxation, among others. These research efforts aim to inform public policy and regional tax reforms.
The assembly examined the WATAF's financial report for 2025, which revealed challenges in receiving member contributions and the annual subsidy from Nigeria, affecting program planning and implementation. The Secretariat also presented its activity report for the period from January to August 2026, highlighting capacity-building and technical cooperation efforts, including a certified program implemented with the TADAT Secretariat, which attracted over 500 participants.
The assembly approved the financial reports and took note of the Secretariat's activities and established partnerships. Furthermore, the assembly adopted the financial statements for the period from January 1 to August 30, 2026, providing an overview of the WATAF's financial situation, including revenues, expenses, and available funds.
The WATAF Secretariat also presented an update on member states' contributions, highlighting that nine out of 15 member states had paid their 2026 annual contributions. The remaining states, including Cape Verde, Guinea, Guinea-Bissau, Mali, and Gambia, were urged to settle their outstanding contributions to ensure the financial viability and smooth operation of the WATAF.
Key points
- Benin elected as president of the WATAF Council during the 22nd General Assembly in Accra, Ghana.
- The WATAF Secretariat presented its 2025 activity report, highlighting achievements in training, technical assistance, research, and partnerships.
- Member states were urged to settle their outstanding contributions to ensure the financial viability and smooth operation of the WATAF.
