CIAT is composed of the following bodies:

General Assembly
With all member countries and associate member countries represented, the General Assembly is CIAT’s supreme decision-making body (Art. 5 of CIAT’s By-laws).

Responsibilities of the General Assembly:

• Elect the President and other Executive Council Members.

• Review Financial Report for the year.

• Approve Budget for the following year.

• Approve Report of Activities Performed.

• Give opinion on Work Program for following year.

• Determine amount of annual contributions and/or other forms of contributions from member countries and associate member countries.

Executive Council
The Executive Council consists of nine Council Members elected annually by the General Assembly. It is responsible for managing and following up the performance of activities and the execution of the Executive Secretariat budget, in addition to outlining CIAT’s institutional strategies.

Composition of the Executive Council
The Executive Council consists of one President and eight Council Members.

The President of Council will be the representative of the member country hosting the General Assembly or, if the latter were held in a country from a region other than the Americas, the representative of a country of the Americas that the General Assembly designates.

If the Executive Council President were temporarily absent or left office, his substitute shall be chosen from among the representatives of member countries that sit in Council.

The outgoing President or whoever replaces him in his capacity as representative of his country and the representative of the member country hosting the next General Assembly shall be ex officio Council Members.

The remaining six (6) Council Members shall be elected by the Assembly for a two-year term, with only one of them being a representative of a country from a region other than the Americas. Renewal will take place annually by halves.

Executive Council 2012- 2013
The Executive Council consists of nine Council Members. For the term 2012-2013, Council Members are:

President	Councilors
Chile Julio Pereira Gandarillas Director Internal Revenue Service
		Argentina Ricardo Echegaray Federal Administrator Federal Administration of Public Revenues		Brazil Carlos Alberto Barreto Secretary Secretariat of the Federal Revenue of Brazil
		Ecuador Carlos M. Carrasco General Director Internal Revenue Service		El Salvador Carlos Alfredo Cativo Sandoval General Director General Directorate of Internal Taxes
		Haiti Clarck Neptune General Director General Directorate of Taxes		Peru Tania Quispe National Tax Superintendent National Superintendence of Tax Administration
		Portugal José António de Azevedo Pereira Director General Revenue Tax Customs Authority		United States of America Steven T. Miller Deputy Commissioner Internal Revenue Service

Executive Secretariat
It is the body responsible for performing CIAT’s technical and administrative functions, as instructed by the General Assembly and the Executive Council, for implementation of the Strategic Plan, the Program of Activities and the Annual Budget.

To perform its mission, CIAT has an organizational structure with Directorates, Management Offices, Coordination Offices and Permanent Missions, all of which makes it a leading international organization in the field of taxation.