Subcommittee on Indirect Taxes
ESTABLISHED: 31st Session - October 2025
Mandate:
The Subcommittee is mandated to develop further draft guidance on policy and administrative issues in the design and implementation of VAT/GST systems, building on the four-paper series approved by the Committee in 2025, with particular attention to the priorities and challenges of developing countries.
The Subcommittee shall identify linkages with the other Committee’s workstreams in its proposed work plan and, throughout its work, shall liaise with other relevant Subcommittees as appropriate to ensure coherence across the Committee’s outputs.
The Subcommittee will present a proposed work plan, setting out priority areas for practical guidance based on developing countries’ needs and challenges, identified gaps in existing international guidance, and available resources and expertise, no later than the Thirty-second Session (March 2026).
The Subcommittee will deliver practical guidance on identified VAT/GST priority areas no later than the Thirty-seventh Session (October 2028).
The Subcommittee will report to the Committee at each session.
In taking forward its work, the Subcommittee shall consult broadly with Member State Observers, academia, international and regional organizations, civil society, and industry stakeholders.
COORDINATOR:
- Hajara Batamuliza (Committee Member)
- Kapembwa Namuyemba-Sikombe (Committee Member)
- Hector Thompson (Committee Member)
PARTICIPANTS IN THE SUBCOMMITTEE:
FOCAL POINT:
- Emily Muyaa - Chief, Capacity Development Unit, International Tax and Development Cooperation Branch, Financing Sustainable Development Office, DESA