Study Group on Asia-Pacific Tax Administration and Research

About

The Study Group on Asia-Pacific Tax Administration and Research (SGATAR) was established in 1970 as an annual forum for tax administrators to enhance cooperation, improve administration and discuss issues related to tax administration. SGATAR’s activities have centred on aiding administrative reform through the sharing of information and insights in regard to specific tax issues. More broadly, it has sought to facilitate the alignment of various tax systems in the Asia-Pacific region in order to foster a tax regime favourable to the smooth development of trade and investment.

Mission

“To provide a platform to enhance the performance of tax administrations in the Asia-Pacific region by promoting collaboration and communication among member tax administrations.”

Objectives

• Enhance capacity building for members through the sharing of best practices and strengthening training programs
• Promote bilateral and/or multilateral cooperation in taxpayer compliance and other special projects
• Undertake research and keep abreast of international and regional developments in tax law and administration
• Relay our members’ views to international forums

Organisational Structure

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

• Philippines
• People’s Republic of China
• Indonesia
• Japan
• Malaysia
• Thailand
• Republic of Korea
• Australia
• Singapore
• 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.

Membership

There are currently 18 members, including Australia, Cambodia, People’s Republic of China, Chinese Taipei, Hong Kong SAR, Indonesia, Japan, Lao People’s Democratic Republic, Macao SAR, Malaysia, Mongolia, New Zealand, Papua New Guinea, Philippines, Republic of Korea, Singapore, Thailand and Vietnam.

Annual SGATAR Meetings serve to strengthen the solidarity of members. There are also a number of observer jurisdictions and organisations that attend the Annual Meeting. Such meetings are known to attract more than 200 delegates.

SGATAR Taskforce

The SGATAR Taskforce fulfils the role of a secretariat, along with a mandate to seek continuous improvements in the way that the association is administered and run. Taskforce membership follows the hosting cycle – the current members are Thailand (2023 Chair), the Republic of Korea (2024 Chair), and Australia (2025 Chair).