The NTO aims to develop and promote effective tax systems in order to contribute to the well-being of people. It acts as a global platform for the exchange of experiences, knowledge, and best practices on tax administration matters.

The NTO was created to provide a forum for cooperation and coordination between member organisations (NTO members or NTO signatories, which refers to signing the MoU in 2018) to strengthen tax administrations through peer learning and the sharing of experiences as well as through the provision of services, products and information. The NTO also aims at ensuring representation of their members’ interests in the various international fora and discussions.

Enhanced cooperation in the framework of the NTO strengthens institutional capacities in the secretariats of member organisations and enhances the efficiency and effectiveness of the use of their respective resources.

NTO members have agreed on the following objectives for the 2026–2028 period:

1. Develop a vibrant platform: The NTO will foster a dynamic platform for peer exchange, knowledge sharing, and collaboration among its members and their member tax administrations.
2. Develop new knowledge resources for tax administrations: The NTO will facilitate the development of new knowledge and learning resources to meet the evolving needs of its members and their member tax administrations.
3. Ensure synergy and complementarity: The NTO will support greater complementarity among its members, development partners, and other relevant actors in the international tax arena.
4. Strengthen NTO governance: The NTO will strengthen its internal governance structures and processes.

The following principles guide the work of the NTO:

• Complementarity: Collaboration is aimed at complementing existing activities and cooperation agreements. The NTO avoids duplication of efforts and instead works to create synergies with its stakeholders.
• Equality: Participation in the NTO is based on the equality of its members.
• Transparency: The governance and activities of the NTO are communicated, both internally and externally, in a clear and open manner.
• Voluntary participation: The independence and autonomy of all members are assured. Participation in the NTO and its activities is voluntary.
• Inclusivity: Cooperation within the NTO is based on diversity, respect for human rights, gender equality, environmental sustainability, and inclusiveness.

Membership in the Network of Tax Organisations is open to regional and international organisations of revenue administrations that are organised on a geographical, linguistic or religious consideration. Additionally, other organisations can be admitted to the NTO upon request, which needs to be agreed upon by consent of all NTO signatories.

Interested organisations can join the NTO by sending an email to the Secretariat of the NTO – which is hosted by the Commonwealth Association of Tax Administrators (CATA) – declaring their intention to join the Network.

CATA (cata@commonwealth.int) will forward the request to all signatories, which will decide on the new organisation’s admission by consensus.

Joining the Network of Tax Organisations benefits signatories in various ways: joining forces by cooperating within the framework of the NTO allows tax networks and organizations to avoid duplication, exchange through peer learning and provide better services to revenue administrations.

Secretariats of the member tax organizations benefit from peer learning and capacity building activities designed based on their respective needs.

Tax administrations that are members of the tax organizations which decide to join the NTO benefit from:

• peer learning and sharing of experiences with peers worldwide;
• access to services, products and information, NTO-organized activities
• representation of the member’s interests in international fora and discussions

The governance structure of the NTO consists of:

• the NTO Assembly, which encompass the heads of all signatories’ secretariats. The NTO Assembly decides by consensus on the strategic focus, governance and funding of the NTO. The NTO Assembly meets annually.
• the NTO Council, which is composed of five representatives of the signatories and is headed by one of its members. The NTO Council is responsible for the operational management of the NTO and the implementation of the Assembly’s decisions. The Council meets four times a year
• the Head of Council, which represents the NTO before other entities and at international fora. The Head of Council also guides the NTO Secretariat and supervises the implementation of the Assembly`s decisions. The Head is elected by the General Assembly out of the elected Council representatives.
• the focal points, which are the designated representatives of each signatory. Focal points represent their signatory in the Council and implement the agreements achieved.
• the Secretariat of the NTO, which is member-led and rotates between members. Among other responsibilities, the Secretariat supports the implementation of the work plan, prepares the NTO meetings and drafts supporting documents, propose activities, maintains the network of focal points and ensures transparency within the NTO.
• the working groups, which are established upon the needs and decisions of the NTO Council to undertake specific tasks.

An annual work plan is approved by the Assembly to provide an overview of the scheduled activities that will be implemented in the respective year. NTO signatories participate in the activities and exchange information within the NTO and meet additionally to discuss operational issues as the need arises.

NTO activities are demand-driven, voluntary, based on the principle of peer learning and members’ contributions. Exchange and capacity building activities take place on a regular basis according to the annual work plan and are targeted at the NTO signatories or tax administrations affiliated with the NTO signatories.

The NTO Secretariat facilitates cooperation within the NTO and supports the organisation of activities, which are carried out by its members in line with the work plan.

The NTO Network highlights contains the main activities that the NTO has implemented between 2021 and 2025. Take a look! 

The NTO may use third party funding for activities undertaken in accordance with the regulations and procedures and within the limits of the available resources of the signatories, including in-kind contributions. 

The NTO Secretariat is member-led with support from the International Tax Compact (ITC), which is funded by the German Federal Ministry for Economic Cooperation and Development (BMZ). The ITC is implemented by the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH.

To stay updated on NTO activities, have a look at the NTO website, NTO calendar, and follow the ITC on LinkedIn.