All CIAT member countries and associate member countries are represented at the General Assembly, an event organized by CIAT in a host member state during the first half of the year. They have been held annually since the first Constituent Assembly in 1967.

The General Assembly is the supreme decision-making body of the Center (Art. 5 of the CIAT Statutes), and has the following powers:

• • Elect the president and other members of the CIAT Executive Council, as well as to issue guidelines for the fulfillment of the strategic plan, the activities plan and the annual budget.
• • Review the annual financial report and approve the budget for the following year
• • Approve the report on activities conducted and decide on the work program for the following year as well as on new membership applications
• • Determine the amounts of annual contributions and/or other forms of contributions from member countries and associate member countries.
• • Hold the international technical meeting of CIAT member countries and partners,  to exchange experiences, discuss and analyze a specific central theme related to the challenges and trends affecting tax administration.
• • Issues technical resolutions, recommending certain practices or actions, based on the consensus reached in the treatment of the different topics considered.

47th CIAT General Assembly

• Buenos Aires, Argentina, April 22 - 25, 2013
• International Taxation Aspects that afect the Management of Tax Administration

46th CIAT General Assembly

• Santiago, Chile, April 23 - 26, 2012
• Improving the performance of the tax administration : Evasion Control and Taxpayer Assistance

45th CIAT General Assembly

• Quito, Ecuador, April 4- 7, 2011
• Tax Morale as Determining Factor in Improving the effectiveness of the Tax Administration

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