APTA Rules

Rules and Regulations for All Pakistan Taxpayer Associations (APTA)

1. Name and Registration

• 1.1 The association shall be named All Pakistan Taxpayer Associations (APTA). 1.2 APTA shall be registered under the Trade Organization Act, 2013, and adheres to the Trade Organization Rules, 2013. 1.3 The registered office shall be located in Lahore, Pakistan, with branch offices established nationwide as necessary.

_________________________________________________________________________________________________________________________________________________

2. Objectives

1. Advocacy and Representation: To advocate for the rights and interests of taxpayers in Pakistan, the association shall raise voice on government levels for taxpayer rights. The association shall work as the bridge in between government and taxpayers to resolve the issues, complexities and to promote fair and equitable tax policies and to protect taxpayers from arbitrary or unfair treatment.
2. Promotion of Tax Culture, Ethics and Professionalism: To promote the culture of paying actual taxes to motivate the taxpayers to avoid any concealment. To promote and maintain the highest standards of ethics and professionalism among taxpayers in Pakistan. The association shall develop a code of conduct and ethics for its members.
3. Education and Awareness: To promote education and awareness of tax laws, regulations, and procedures among taxpayers in Pakistan. The association shall organize training sessions, workshops, and seminars for taxpayers on new developments and tax complications, providing them with tools and resources to manage their tax obligations effectively.
4. Information and Research: To provide reliable and up-to-date information on tax-related matters to taxpayers and government. The association shall conduct research on tax policy, easy tax administration, and taxpayer behavior, and disseminate the results to stakeholders and the wider public.
5. Collaboration and Networking: To promote collaboration and networking among taxpayers, tax professionals, and government agencies in Pakistan. The association shall organize events and activities that facilitate communication and cooperation among these groups, including conferences, seminars, and working groups.
6. Advisory Services: To provide advisory services to taxpayers in Pakistan, including tax planning, compliance, and representation. The association shall maintain a panel of experienced tax professionals who can offer advice, guidance, and assistance to members on tax-related issues.
7. Membership Facility: To provide membership facilities to taxpayers and other professionals interested in taxation matters. Membership shall provide access to the association’s resources, information, and services, including research and data on tax policy, advocacy, and networking opportunities. The association shall offer the different benefits to its members to promote the culture.

___________________________________________________________________________________________________________________________________________________

3. Membership

3.1 Categories of Membership

Membership is divided into six categories based on tax contributions. These categories are further divided into 2 categories i.e. Business and individual.

• Platinum Membership: For taxpayers contributing tax over PKR 25 million annually.
• Gold Membership: For taxpayers contributing tax PKR 10–25 million annually.
• Titanium Membership: For taxpayers contributing tax PKR 700,001–10 million annually.
• Silver Membership: For taxpayers contributing tax PKR 100,001–700,000.
• Bronze Membership: For taxpayers contributing tax up to PKR 100,000 annually.
• Basic Membership: For startups and individuals earning up to PKR 1.2 million annually.

3.2 Membership Eligibility

• Open to individuals, businesses, and organizations contributing to Pakistan’s tax ecosystem.
• Members must maintain good standing, comply with tax laws, and support APTA’s mission and objectives.

3.3 Rights and Duties

• Members have voting rights, the ability to contest elections, and access to APTA’s services.
• Members must pay fees promptly and adhere to APTA’s rules and regulations.

3.4 Membership Register

• APTA will maintain a comprehensive register of all members in compliance with Rule 12 of the Trade Organization Rules, 2013.

___________________________________________________________________________________________________________________________________________________

4. Governance Structure

4.1 Executive Committee

The Executive Committee oversees APTA’s strategy and decision-making.

• Composition:
  • Chairman: 1 (appointed for 5 years).
  • Members: 8 (appointed for 5 years).
• Eligibility Requirements:
  • Chairman:
    • ‣ Good reputation and integrity.
    • ‣ At least 10 years of professional experience.
    • ‣ Master’s degree in Business Studies or equivalent (CA, CPA, ACCA, CMA) or Bachelor’s with a professional certification.
  • Executive Members:
    •  Maximum 4 representatives from the manufacturing sector, with 16 years of education and 10 years of leadership experience, each from different cities.
    •  Maximum 4 practicing Advocates, with 10+ years of tax practice in Pakistan, atleast 2 from different cities.
    •  Maximum 4 practicing Professional Accountants (CA, CPA, CMA, ACCA or equivalent), with 10+ years of experience.
    •  2 honorary members from different cities and different sectors.
  The members of executive committee may be appointed for further 5 years with due procedure and elections.

4.2 Office Bearers

• Elected Annually:
  • President: Oversees operations and represents APTA.
  • Senior Vice President: Deputizes for the President.
  • Vice Presidents: Assigned to focus areas like transparency, education, policy, technological reforms, and taxpayer rights.
  • General Secretary
  Office bearer shall not be appointed for more than one year on the same position.

4.3 Operational staff

Employees shall be hired for operations of APTA as and when required on contract basis

4.4 General Body

• Composed of all members, each with one vote.
• Responsible for electing office bearers and approving policy directions.

___________________________________________________________________________________________________________________________________________________

5. Financial Management

5.1 Transparency and Audit

• All financial records shall be maintained transparently and audited annually.

5.2 Revenue Sources

• Membership fees, sponsorships, donations, and grants.

5.3 Usage of Funds

• Funds shall only be used to achieve APTA’s objectives.

___________________________________________________________________________________________________________________________________________________

6. Meetings

6.1 Types of Meetings

• Annual General Meeting (AGM): Reviews performance and sets objectives.
• Quarterly Executive Committee Meetings: Oversees progress and policy.
• Special General Meetings (SGM): Held as needed.

6.2 Notice for Meetings

• Notice of at least 14 days is required for the AGM and SGM.
• Emergency meetings may be called with a minimum 3-day notice.

___________________________________________________________________________________________________________________________________________________

7. Code of Ethics and Conduct

The Code of Ethics and Conduct ensures the highest standards of integrity, professionalism, and accountability within APTA.

7.1 Core Principles

1. Integrity and Honesty: Members and office bearers must act with honesty, fairness, and integrity in all activities associated with APTA.
2. Transparency: All actions, decisions, and operations should be transparent and in alignment with APTA’s objectives.
3. Accountability: Members, office bearers, and employees are accountable for their actions and decisions.
4. Respect and Professionalism: All interactions must demonstrate respect, professionalism, and inclusivity, irrespective of gender, religion, ethnicity, or socioeconomic status.
5. Confidentiality: Members and office bearers must protect confidential information acquired through their roles and avoid conflicts of interest.
6. Avoidance of Corruption: Any form of bribery, corruption, or unethical conduct is strictly prohibited.
7. Compliance with Laws: All members must adhere to the applicable laws of Pakistan, including tax laws and the Trade Organization Rules, 2013.

7.2 Prohibited Actions

1. Misrepresentation of facts or misleading behavior in APTA activities.
2. Unethical lobbying, favoritism, or personal gains through APTA’s platform.
3. Defamation, discrimination, or harassment of any kind.
4. Use of APTA’s name, resources, or membership for illegal or unauthorized activities.

7.3 Disciplinary Actions for Violations

1. Warnings: A formal warning may be issued for minor infractions.
2. Suspension: Temporary suspension from membership or office-bearing roles for repeated or serious violations, atleast for 1 year.
3. Termination: Permanent removal from APTA for severe misconduct or failure to rectify violations after suspension.
4. Legal Action: In cases of criminal misconduct, APTA reserves the right to initiate legal proceedings.
5. Fine for Misconduct: A fine may be imposed on misconduct.

___________________________________________________________________________________________________________________________________________________

8. Procedure for Resignation, Removal or appointment of vacant positions.

8.1 Resignation

• Members may resign by submitting a written notice to the General Secretary.
• Membership fees are non-refundable upon resignation.
• Resignation is effective upon acceptance by the Chairman of the Executive Committee or to who he appoint.

8.2 Resignation by Executive Members or Office Bearers

1. An Executive Member or Office Bearer must submit a resignation letter to the President or Senior Vice President.
2. The resignation will be effective upon acceptance by the Executive Committee during its next scheduled meeting.
3. In case of the resignation of the President, the resignation letter must be submitted to the Senior Vice President, who will present it to the Executive Committee.

8.2 Removal

• Grounds for Removal:

1. Failure to comply with APTA’s Code of Ethics and Conduct.
2. Gross misconduct, negligence, or corruption in fulfilling roles.
3. Non-payment of membership dues for more than three months without notice.
4. Violation of the Trade Organization Rules, 2013, or applicable tax laws.
5. Actions detrimental to APTA’s reputation, objectives, or financial health.

• Process:

  • A complaint must be submitted to the General Secretary except where iii of 8.2 above applied.
  • The Executive Committee will investigate and provide an opportunity for the individual to respond.

• • The accused member/office bearer will be notified in writing and given 14 days to respond to the allegations.
  • The Review Panel will conduct an investigation, including hearings if necessary, and submit its findings within 30 days.
  • More than 50% vote of the Executive Committee is required for removal. If they become equivalent, then chairperson shall decide. However, chairperson shall not decide the case where the complaint has filed against him.
  • The vote of the member who is in question shall not be counted.

8.3 Appeal

• The individual may appeal before the general body within 30 days of the removal decision.

8.4 Filling of Vacancies

1. Executive Members or Office Bearers:

   • Interim appointments may be made by the Executive Committee before the next election.
   • A public notice shall be published for appointment. An open notice for appointment shall be circulated.
   • Executive committee shall interview and then vote for the new appointment.
   • A Performa and invitation form shall be introduced to appoint the new executives or office bearers

___________________________________________________________________________________________________________________________________________________

9. Remuneration for Executive Members and Office Bearers

9.1 Eligibility for Remuneration

1. Executive Members and Office Bearers may withdraw remuneration for their services if approved by the Executive Committee.
2. Such remuneration is only permissible if:
   • The member/office bearer has dedicated significant time and resources to APTA’s activities.
   • The remuneration aligns with the financial capacity of APTA.

9.2 Approval Process

1. Proposal Submission:

   • The request for remuneration must be submitted in writing to the General Secretary and include details such as the nature of work, time spent, and proposed remuneration amount.

2. Review by the Executive Committee:

   • The request will be reviewed in a scheduled Executive Committee meeting, ensuring:
     • The remuneration aligns with the member’s contributions.
     • APTA’s financial stability is maintained.
   • Any conflicts of interest must be disclosed, and the concerned member must recuse themselves from voting.

3. Decision:

   • Approval requires a two-thirds majority of the Executive Committee members present during the meeting.

4. Documentation:

   • The approved remuneration and the decision must be documented in the meeting minutes and financial records for transparency.

9.3 Restrictions and Limits

1. No Executive Member or Office Bearer may withdraw remuneration exceeding the approved annual budget for such payments.
2. Remuneration must not compromise the allocation of funds for APTA’s primary objectives and member services.

9.4 Payment Procedure

1. Payments will be made through official APTA accounts via bank transfer or cheque, ensuring a documented financial trail.
2. The Treasurer, along with the President, will oversee and authorize payments after verifying all approvals.

9.5 Disclosure Requirements

1. All remuneration details must be disclosed during the Annual General Meeting (AGM) for transparency.
2. A separate section in APTA’s audited financial statements will highlight remuneration paid to Executive Members and Office Bearers.

9.6 Exceptions

1. Office Bearers and Executive Members serving in honorary capacities may voluntarily forgo remuneration.
2. Additional benefits, if any, must be disclosed and approved separately by the Executive Committee.

___________________________________________________________________________________________________________________________________________________

10 Election Commission

The Election Commission shall oversee all elections, appointments, and related processes within APTA, ensuring transparency, fairness, and adherence to APTA’s rules and regulations.

10.1 Composition of the Election Commission

1. Chief Election Commissioner (CEC):

   • A former High Court Judge appointed on a contractual basis through an open advertisement.
   • The CEC will receive remuneration commensurate with their role and responsibilities.

2. Election Commission Members:

   • Four members from the General Body with at least a graduate degree and 10 years of professional experience.
   • Members should demonstrate integrity and impartiality.

10.2 Role and Responsibilities of the Election Commission

1. Election Oversight:

   • Organize and conduct transparent and fair elections for the Executive Committee and Office Bearers.
   • Approve the election schedule and supervise all election-related activities.

2. Member Registration for Elections:

   • Maintain a register of eligible members for elections, ensuring all dues and obligations are met.
   • Verify and approve candidates’ eligibility to contest elections.

3. Nomination and Voting Process:

   • Ensure a clear and transparent process for submitting and scrutinizing nomination papers.
   • Facilitate an anonymous and secure voting process, whether electronic or manual.

4. Conflict Resolution:

   • Resolve disputes related to elections, nominations, and other related processes.
   • Act as an impartial arbitrator in election-related grievances.

5. Disciplinary Oversight:

   • Ensure fairness and transparency during member removal, resignation, or disciplinary actions.

6. Post-Election Reporting:

   • Prepare a detailed report on the election process, including voter turnout, any disputes, and resolutions.
   • Submit the report to the General Body for record-keeping.

10.3 Election Process

1. Nomination Filing:

   • Contestants must file their nomination papers with the Election Commission at least 30 days before the election date.
   • The Election Commission shall review and approve nominations within 10 days of submission.

2. Election Campaign:

   • Candidates will be permitted to campaign ethically and professionally.
   • Any form of defamation, bribery, or unethical behavior during campaigns will result in disqualification.

3. Voting Procedure:

   • The voting process shall be conducted securely, with measures in place to prevent fraud or tampering.
   • Votes shall be counted in the presence of Election Commission members, candidates, or their representatives.

10.4 Post-Election Responsibilities

1. Announce election results publicly within 24 hours of vote counting.
2. Address any appeals or grievances regarding the election within 15 days of the announcement.
3. Submit a final report of the election process to the General Body for transparency.

10.5 Removal and Disqualification of Election Commission Members

1. Grounds for Removal:

   • Proven misconduct, bias, or failure to perform duties impartially.
   • Breach of APTA’s Code of Ethics or applicable laws.

2. Process:

   • A formal complaint must be submitted to the General Body.
   • The General Body shall investigate and vote on the removal of the member, requiring a two-thirds majority.

___________________________________________________________________________________________________________________________________________________

11. Amendments to Rules

11.1 Proposal and Approval

• Amendments require a two-thirds majority vote in the General Body.

11.2 Notification

• Members must be notified of approved amendments within 14 days.