Study Group on Asia-Pacific Tax Administration and Research


Structure & hosting

SGATAR's structure and event hosting arrangements are designed to allow all members to make an equal contribution.


The Structure of SGATAR: 2015 – present

At the 45th Annual Meeting it was agreed that the training programmes would be reorganised into a single and cohesive platform to ensure continuity and enable Members’ training needs to be met more holistically.

The Structure of SGATAR: 2002 – 2014

SGATAR‘s flagship event is the Annual Meeting. The Annual Meeting allows for all member jurisdictions to actively participate by preparing research papers and exchanging views and experiences on topics of common interest.

The Head Forum, comprising the Heads of Delegations (usually the Commissioner of the relevant tax administration or their appointee), convenes during the Annual Meeting. The Head Forum deliberates on governance issues and provides direction for SGATAR’s various meetings/training programs.

Over the years, the number of meetings and training events has increased, to include the following:

  • Working Level Meetings (WLM): meet the needs of tax administrations for more in-depth technical discussions on topical issues confronting tax administrators.
  • Joint Training Programs (JTP): provide opportunities for improving tax technical competencies of members’ staff.
  • Meeting of SGATAR Heads of Training Institutions (MHTI): a platform for member jurisdictions to decide on suitable areas for training cooperation and identify areas of specialisation and expertise which can be shared among SGATAR members.

Hosting Order

Established SGATAR members take turns in hosting the Annual Meeting (and biennial MHTI) and providing relevant secretariat support. The ten-member historical hosting order is as follows:

  1. Philippines
  2. People’s Republic of China
  3. Indonesia
  4. Japan
  5. Malaysia
  6. Thailand
  7. Republic of Korea
  8. Australia
  9. Singapore
  10. New Zealand

Newer (post 1997) members are able to volunteer to host and/or contribute expertise to the Working Level Meetings and Joint Training Programs. The hosts of subsidiary SGATAR meetings report back to the Head Forum on outcomes.