Draft constitution of the association of African tax administrators

(1)

\

Distr.

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PPJiID1/roD/3/79IRev.1 .1'11~ 1°7⁰

Original: 2NGLISH

UNIT:GD NA'1'lONS

JX:OtTOlllC COMliISSION FOR AFRICA

Regional lleetinc for the Creation of an Association of African Tax Administrators and Consideration of major issues in

Tax Policy, Legislation and Administration Addis Ababa, 28 June - 7 July 1979

DRAFT CONSTITUTION OF

THE ASSOClATlOlf OF AFRICAN TAX A1lIUNISTRATCRS

Preamble

The Signatories to this Constitution,

Reoognizing the key role that public finance infrastructures couldp1~

in the mobilization and redeplo~nent of domestic financial resources for the economic and social development of African countries;

Noting that taxation policies and systems can increase the degree of

self-reliance of African countries in finding domestic resources for development;

Realizing that co-operation among taxation management administrators in African countries will ensure the harQonization of fiscal policies and Systems, and promote intra.-African trade;

Recalling the various r-ecomroendati.ons of seminars and tJ;'aining workshops on tax policy and ailiClinistration organized by the United Nations Economio Comfiussion for Africa more partiCUlarly tile 1968 Advanced Seminar on . Administration of Income Tax held in Dakar, and the Bilingual Training

\·lorkshop on Tax Policy, Legislation and Administration held in Addis Ababa, and the 1975 and 1976 ^semi.nar-s organized b~r the German Foundation in Berlin on Tax Law" and Tax Pcilicy of industrialized and "less industrialized countries oalling for the" establishment of an Association of African Tax Administrators;

M79-1852

(2)

•

PAI,WI!BUDhI79!Rev;1 Page 2

Convinced that the establishmelOt of an AssociC'tiol1 of Afric8,n Tax Administrators will contribute su1)stantially to the professional GTowth of this important cadre of officials in the public service and will promote the healthy development of public finances in African States;

HEREBY AGREE as follows:

ARTICLE 1

Establishment:

The Assooiation of Afrioan Tax Administrators (hereinafter referred' to as "the Association") is her-eby established and shall operate in

aocordanoe \;i th the provisions of this Constitution.

ARTICLE 2

Obiectives and FUnctions:

1. The dobjectives and functions of the Association are:

(a) to promote co-operation in the field of taxation policy, legislation and administration among African countries;

(b) to study tax systems, policies and tax administrations;

(c) to hold meetings of technical and administrative personnel in tu.x adrrdniat.r-a't i.on for the exchange of ideas and experiences;

(d) to organize seminars, trainine; workshops on aspects of tax"'.tion policy, legislation and administration;

(e) to collect and disseminate Lnt'ormafiLon on tax poliCe', legislation and administration;

(f) to collaborate with other organizations in the field of tax",tion;

(g) to promote training and research facilities and institutions for tax administrq.tors;

(h) to carry out funcj:ions relating _generall~{to the overall improvement of the capabilities of tax administrators and, taxation systems and policies among member States.

2. In carrying out its functions, the Association shafI not adopt any ,resolution or make any public pronouncement concerning the tax policy of

any member State.

(3)

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ARTICLE ~

!I..!'''d(;uarters of the Association:

1. The Headquarters of the ilssociation shall be in such country

(hereinafter referred to as "the host country") as the General .I\ssembly of the ilssociatiol1 may select.

2. The Associe,ticn shall, by agreement 1'1ith the Government of the host country,make appropriate arrangements for the provision of premise, facilities and services rer~ired for the proper and efficient discharee of its functions.

ARTICLE ~.

1. Membership of the Association shall 'be ope

tl

t() il-ll Ste.tes that are members of the Organization of Afri:can Unit~' a'na"of,the United Ne.tions Economic Commission for Africa.

2. Subregions for the purposes of the Association shall 'be determined by the General Assembly of the Association from time to time.

ARTICLE 5

Ol)ligations of Membershin:

The member states of the Association shall oo-operate With a view to assisting the 1\ssociatioll ~ll achieving its objectives. They shall in particular use their best endeavcurs:

(a) to truce all such steps as may be necessary to implement the

d;ecisions of the General Assembly and of the Elcecuti VEl. Oommi.tteej (b) to facilitate the collection, exchange and dissemination of

.informationi

(c) to submit such reports, agreements, and information relating to taxation, taxation policy, legislation Rnd administration in their possession as may he reouired by the competent organs of the Association and which are not considered as confidenti~l;

(el)

to make available training and research facilities upon such terms and under such conditions as may ',e ac:reed Hith the competent organs of the Association;

(4)

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(e) to make available, if feasible, national personnel for the

oper~tior~ 2nd acti~ties of the .1Bsociation on such terms and conditions D,S may ne·agreed ,·lith the competent orr,ans of the Asaocd ati on;

(f) to pay their annua'l contrihltions e.s cletermined b;.'.the Generl',J.

Assemble' of the Associ~tionand us ch snecial contri lvrt Lons as may be determined lJ~r the General P.ssem~')l~l or l,;y mutual agreement for particular progr~Jnfues or projects carried·out in their

territoriesand·to ensure a proner accountinG for any grants or lo~ns received from or through the good officies of the Association; and

(g) to accord such facilities, privileges and immunities as may be rec'Lti.red under Article

1501'

this Constitution.

ARTICLE 6

Structwe and Organization:

T The Association shall have the follo,ring organs:

The General Assembly;

The EJcecutive Committee;

Subregional Committees;

A Secretariat; and..

S'lch other subsidiary org<ons as may beestahlished in accordance l1i th the provisions of this Ccnsti tution.

ARTICLE 7

General Assembly - Esta1liishment, Composition ~nd Functions:

1. There is hereby established the ·General Aas embly of the Association (hereinafter referred to as "the Asseml)ly") 11hich shall he the suoreme policy-making orr,an of the Association.

2. The Assembly shall ~onsist of:

(a) tl<O r-epr-es errtattves desi gnat ed by the I.lTinister responsihle for Fi.nance in the government of eaoh member St,>.tc of the Association. Such representatives shall have one vote only;

(b) persons invited in acoordance with the provisions of paragraph 6 cf Article Qof this Constitution.

(5)

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3. The Assembly shall in par-t Lcular , for the purposes of achieving the cbjecti ves of the Association:

(a) (b)

(c)

(d)

(e) (r) (g)

define the general principles and policy governing the activities of the Association;

receive, consider and adopt I</ith or Inthout modifications a report from the Executive Committee on the activities of the

_~sociationsince the last meeting of the General Assembly;

. appr-ove the wortc programme of the Association;

reviel1 and approve ~he audited biennial accounts I</hich shall be certified by the auditors appointed hy the P$sociation;

approve the budget of the Association for the following year;

resolve any points of difficulty referred to i t 1'3' the Executive Committee;

delegate to the Executive Committee such power M it deems fit to facilitate the operation of the affairs of the Assooi~tion in between meetings of the Assembly;

(h) (i) appoint the Secretary-General, Deputy Secretary-General . and senior employees of the As·sociationand terminate their services;

(ii) appoint professional auditors and terminate their services;

(i) determine the annual and special contributLens to be paid by the member States of the Association and matters related thereto;

(j) consider proposals eubmitt ed to it by the Executive Committee relating to the objectives of the Association and to tw~e

decisions thereon for their implementation by the Association;

(Ie) subject to the provisions of this Constitution, prescri be and/or .appr-ove the staff, financial.md otherregulationE;;

(1) .select the location of the head(!Uarters of the Association;

(m) establish such special or technical committees as it may be necessary or desirable; and

(n ) generally perform such other functions as mac' be necessary·, desirable or incidental to the achievement of the o1,jecti ves of the Association or I</hich may contri lm.te thereto.

(6)

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JR'rICLE [l .

~sions of the General Asse:m"l~':

1. The AsseInQly shall meet in ordinary session once every .iNO year-s, It may meet in an· extraordinary s)Ssion if it so determines or if

requested by at least two-thirds .ofthe member states of the Association or ~J at least two-thirds of the members of the Executive Committee.

2. The ordinary and extraordinary sessions of the Assembly shall be held at the head~uarters of the Association unless convened elsewhere in pursuance ·of a decision t aken at a previ.ous session of the Assembly.

3. Deoisions of the Assembly shall normally be lJ'J oonoensus.

4.

Subjeot to this Constitution, the Assembl.y shall determine its own prooedure, inoluding that for the oonvening ofi 1;6 "essiGns, ([lorum, the oonduot of bUBiness thereat and at other times, and for the rotation of the ·offioeof Chairman and other offices among members of the

Assooiation.

5.

The provisions that the Assembly may make under paragraph

4

of this Africle for ,the dispatoh .of bUBiness at times when it is not meeting, may, if it so determines, include arrangements under whioh the exer-cf.se of any functions of the Assembly under this Constituti0!l' is dalegat ed , subject to such conditions as the Assembly may specify, to a Committee of the

Al3sembly, the Executive Committee .or the Secretar;;--Genoral of, -the Association.

6. The Assembly may, on the r-eccmmendat ' on 'c:" the ExeC1l"ive Committee and subject to its procedure invite suoh persons, governments or

institutions as it deems fit to attend all or partioular sessions of the Assembly as o1:servers.

ARTICLE

9

The Executive Committee - Establishment! Com12.0sition,-Flmotions:

1. There is hereby established the Executive Committee of the Association.

2. The Executive Commi tt ee shall consist .of:

{a ] The Chairman and Vice Chairman of the Assooiation;

(7)

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7

(b) Chairmen of subregional Committees;

(c) The Secretary-General .and Deputy Secretary-General of the Association, ex-officio, who shall act as Secretary of the _. ExecutiveCommittee •_,. .

3.

Members of the Executive Committee shall hold office for a term of two years and shall be eliGible for re-election by the Assemb1;y.

,-

..

, ^" -:.

4.

A mem1;>er.State- of the Association elected to serve on the Executive Commi:ttee'~hi>llberepresented thereon by a representative appofrrted in accordance with subparagraph 2 of Article

7

of this Const1tutiOli..

5. The Executive Committee shall:

(b) (a)

•

consider the draft work pr-ogramme and biannual budget of the Association submitted to_it by ~heSecretary-Generalof the

Association and submit-:tbelll-:m:thsueh- recommendations ae it deems necessary for the approval of the Assembly;

subject'td-such directives 6f"a general nature as the AssemblyJlll!.Y give, haw- overall responsibility for the execution of .the work programme of the Association and shall take all necessary steps to ensure' the effective and rational execution of such work programme;

(c) recommend to the Assembly persons to be appointed Secretary-General and .Deputy Secretary-General.

(d)

seek-and

co;'ordinate assistance from co-operating _Gov~nts and Institutions referred to in Article

14

of this Constitution;

(e) submit through its Chairman to each ordinary session of the Assembly a periodic report on the activities of the Association, including fina.ncia.l- statements of its income and expenditure;

(f) propose for the consideration of the Assembly the annual s!1bscriptions and special contributions to be. paid by member States of the Association;

. , " '" .

(g) determine the offices of the Secretariat other than those of the

Secretary-General and the Deputy Secretary-General of the Association;

(h) propose for the approval of the Assembly the staff, financial and other regulations;

(i) approve arrangements for't-he ptovisionby the Association of services in the field of taxation policy, legislation and administration, to member States of the Association;

(j) subject to such directives as the Assembly may give, supervise the co-ordination of the work of the Association with such other .

institutions actiYeor interested in the objectives of the Association

at it may determine; . .

(8)

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(k) whhin the frame,,,,rk of the objectives of the Association, establish such special or technical connnittees as are

:qcessary or ,nt, and ;;>reccribe for such CommitteeS rules for

~~e ~on~~~f;u ."0£, l,;n.~.~l' affaiJ.~s-;.,. ^and

(1) exercise such other functions as are conferred or imposed upon by this Cpnstitution •_{. j} _{. '}

.',.,

6.

The Executive Committee may delegate any of the ,functions conferred or imposed on it by thirArticle to

a:

Sub-colllll1ittee 6f,the EXecuti'l(e,,', ' Connnittee, the Secretary"General of th'e'Association bras proVided ':f'or~in, this Constitution~ " " "

, ' ARTICLE'10

MeetiQ€?s

"at'

the Exeeut i v,e,Collllllittee :

1. The Executive Commiti;eec .sha.Ll, meet :j.n.,oI1din~y session 'once' a year.

It"may meet in an ext:r'aprciinary session if flo requested bytwo..thirds of its meUjbers; " , ", •

2. Meetings of the Executtve Corrnnittee shall be held at th~ headquarters of the Association or such other place as may be determined by the

Ex~cutive Committee;

3.

Where for any reason the Chairman and Vice Chairman of the Executive Connnittee are unable tO,attend a meeting of the Executive Connnittee, the members of the Executive Committee present shall elect from

among

themselves one of them to act as Chairman for that meeting;

4.

Subject to the

proVisio~ofp~agraph

30f this Article,; the Executive Committee shall adopt its ~ procedure including that for the, convening of meetings, quorum and the conduct of business thereat and at other times.

I ' . . •

:;. The Executive Coruil!J,~:ue"may ~nvite such ,persons and representatives of such govermnents or organizations as it may deem necessary or fit to attend

its ,meetings as observers. ' , , ' ,

ARTICLE 11

Subregional Connnittees:

1. There is hereby established subregional committees in accordance with paragraph 2 of Article

4

of this Constitution. '

2. Each subregional committee sha11 elect a chairman and secretary and other officers from among its members and under such' conditions as it may, SUbject to the approval of the Executive Committee of the Association, lay dawn.

(9)

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5.

sUbreGic~al Conmrittees shull ba represented on the Executive Committee in accordance, withthe.proYision of subparagraph (b) of paragraph 2 of Article 9 of this Constity.tion.

4.

Subregional Committees shall undertake such functions as 'studies

exchange0finforlll£\tion,'holding of meetings, seminars and tr-aining workshops on raatters that fall within the provisioh of Article 2 of this Constitution.

ARTICLE 12 The Secretariat

1. The Secretariat shall comprise a Secretary-Genral, the Deputy Secretary- General and such other staff as the Association may require. The Secretary- General and Deputy Secretary-General shall be appointed by the Assembly upon the recommendations of the Executive Committee trraccordance with subparagr-aph

(c) of paragraph

5

of Article 9 of this Constitution. The Secretary~General shall be the Chief Administrative Officer of the ASSbciation.

Association general

(d)

co-ordinate the activities of the other or~ans of the in the performance of their functions _~d ,service the assembly and the executive committee; ,

L • • . •

(c), .. prepare and submit the draft work programfneand bianual budget of the Association to the Executive COIlllilittee for its' consideration;

submit periodic reports on the activities of the Association,

including financial statements of its income and expenditure to the Executive Committee for its consideration;

2 • The Secretary-General and Deputy Secretary-Genetal shad.L serve for a term of four years and shall be eligible for re-appointment for another term

of'four yeats only. '

3.

The Secretary-General shall, in accordance with the policies, decisions and directives of the Assembly and the Executive Committee, have responsibility for the organization, directi9n "and administration of the Secretariat.

4.

The Secretary-General and Deputiy Secretary General of the Association shall attend and participate at 'all sessions of the Ceneral Assembly ,of

the Association and the Executive Committee. They may attend and' participate in meetings of ether organs of the Association except tha.t with respect ito such meetings they may be represented by senior officials designated by them.

4.

The SecretaI7-General of the Ass'ociation shall with the assistance of the other, officials Of the Secretariat among other things:

(a) administer'the day-to-day businessand~ffairs^{of the} As~ociation;

(b)

(e) carry out the work programme of the Association and co-ordinate the work of the Association with that of such other institutions as have the same objectives as the Association;

(f) undertake such work and studies as may be required by the Assembly or the Executive Committee;

(10)

1. 'The (a) (b) (c)

(d) Page 10

(g)', prepare and issue the public/l.;tions of the Association;, (h) maintain relations with members of the Association;

(i) convene after consu.Lbdng the Chairmen of organs of the

Association, the meet,iugs of such organs in accordance with the provisionS of this Constitution.

(j) sUbject to such financial regulations as the Executive 80mmittee may make, the bUdget of the Association shall be admin=stered by the Secretary-General of the Association under the supervision

of the Executive Committee.

,ARTICLE 13

Financial Provisions:,

;.;.

rinaneial resources ot:ihe Association. shall, consist of:

annual membership sUbscriptions;

voluntary contributions ·from members;

,grants, donations, special contributions, and other' forms of income from private foundations, international agencies and from bilateral assistance;

fees and other charges levied by the Association forspeciaJ.

services rendered to'non-members of the Association.

-.,.

'.. :'.

2. The fUnds of the Assoct.atdon shall be applied exclusively for the

purposes of the Association.' , '

,3.

The expenses involved in running meetings of the Association, the Executive Committee and other. special technical or ad hoc committees of the Association, shall be met from the normal bUdget of the ASsoCiation.

, - ~, ";

4. The expenses involved,·in 'running meetings of the subregional committees or subsidiary bodies thereto shall be fixed by the Executi~e Committee

in consultation with the hoat country. ' ,

5. The Secretary-General and Deputy sec:reta.ry":Gener~l.of the'Association may, on behali'of th€,'Association with the approval of the Ex-rcutive

Committee, receive gifts, bequests, aid and other resources from government, public or private international: institutions, associations,juridicaJ.

orindivi<lual,persons, nnd:!D'3-Y for this purpose enter into appropriate agreements. ' ' .

: .~

".'

(11)

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ARTICLE J)j

Co-operating states and Institutions

1. In pursuance of its objectives, the Association may seek and maintain active co-operation with governments or States not parties to this

Constitution and with institut~ons (collectively referred to in this

Constitution as "Co-operating States and Institutions") which are desirous of assisting~theAssociation or its member States in achieving the objectives 0,1' the Aasoe'LatIon,

'2. .

Subject 'to ''th\:' prbvisions of this Constitution, the Association may cIlter into arrangements with co-operating States and Institutions, for co-operet.Lon in general or relating to individual activities or projects.

ARTICLE 15

status, Capacity, Privilege and Immunities:

1. To enabl;eit to

acl1i~;;'e'its,obj~qtives

^and

perforll)th~fulll::tions

^with

which it 'is 'entrusted, the Association shall possess in the territory of each memberSt;J,te of the Association juridical personality in accordance with

the laws .<;>:Leach member Statei '

For this purposes of this Constitution, the Association shall have the capacity: ."

(a) to enter into contracts;

(b) to acquire and dispose of immovable or movable property; and (c) to sue and be sued.

'",

2 •.. The Secretary,..General of the Association shall conclude with the member Stat~s in whose territory the headquarters of the Association is established an agreement concerning ,the privileges and immunities to be

granted to the 'Association. . . _.~.

ARTICLE 16 Amendinents

1. Any member- state of the Association may submit proposals. for the , a.(llendment of this,. Consti""ution .for consideration.

2 ;

Any

~such proposals shall be submitted to the SecretarY-Qeneral of the Association who shall transmit them to the other State members of the Association.

3.

The Constitution shall me amended by

a,

.two-thirds majority of the member.

States of the Association meeting in ordinary session of the general assembly.

(12)

4. The Assembly shall make rules for the application of the provisions of this Article.

AR'l'IC:LE 17

Withdrawal and Suspension

1.

An~'membe~

State of the Association wishing to withdraw from the

Association shall give the Secretary-General one year's notice in writing.

If at the. expiration of such period the notice is not withdrawn, the member state wlIieh subrnitted the notice shall cease to be a member of the,

Associatlon}

2. During the period of one year referred to in paragraph 1 of this Article, a member State of the Association which has given its notice of withdrawal, shall have all the rights of amember State, shall observe the provisions of this Constitution and shall remain liable for the discharge of its obligations thereunder,

3.

(1) The Assembly may by a two-thirds majority of tile vot.es of all the, member States of the Association suspend

a.

memb'6J;" s~te which

.Car· in . spite of written reminders has failed to meet its financial obligations towards the Association for three. ccnsecuttve years;

(b) has failed to fulfil its other obligations under this Constitution; or

(c) has failed to comply with the decisions of the Assembly.

(2) In suspending a member state under the provisions of subparagraph (1) of this paragraph, the Assembly may prescribe the duration of such ..suspension or the· condi.tions in which such suspenSion shall ta~:eeffect•

(3) Where the duration of a suspension or the conditiqns in which it shall take effect are not prescribed by the assembly, it may, as it deems fit, revoke such a suspension by a two-thirds majority of the votes of all the member states of the Association.

(4)

A member of the Association ,which is suspended under the provisions of subparagraph (1) of this pazagnaph shall, during the duration of its suspension and subject to the provisions of aubpar'agraph (3) of this paragraph, cease to derive any benefit from the

activities of the Association or be represented-on any of the organs of the Association and shall be subject to such other disadvantages

as the Assembly my determine. '

(5) The suspended member state of the Association shall be expected to fulfil its financial obligations incurred prior to its-suspension, unless 'the Assembly decides otherwise.

(13)

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Page 13 ARTICLE 18

Settlement ~f Disputes

Any dispute that may arise among the member States or betweEll a member State and any organ of the Association other than the Assembly regarding the interpretation or application of the Constitution shall, unless amicably set~led, be referred to the Assembly, whose decision

shall"befihal: ".. .

ARTICLE 19

Duration and Dissolution

The Association will be of indefinite duration but may be dissolved by resolution adopted in the Assembly by a two-thirds vote of State

representatives of which are members and its dissolution will take effect according to the dispositions made at that time. In the case of dissolution all property will be transferred to some of the international organisation, the efforts of which are directed to the promotion of the objectives

of this Association or some other organization with similar objectives.

ARTICLE 20

Final and Transitional Provisions:

1. This Constitution, of which the English French and Arabic texts are equally authentic, shall be deposited with the Executive Secretary of the United Nations Economic Ccmnri.asi.on for Africa.

2. The Constitution shall come into force when signed on behalf of at least ten of the states members of the United Nations Economic Commission

for Africa and the Organization of African Unity and shall be open for signature at the Office of the Executive Secretary of the United Nations Economic

Commission for Africa.

3. Instruments of ratiflcation, acceptance or approval shall be deposited with the Executive Secretary of the United Nations Economic Commission for Africa.

4.

A btate referred to in Article

4

of this Constitution which is desirous of becoming a member of the Association after the coming into force of this Constitution, may do so by depositing with the Executive Secretary of the United Nations Economic Commission for Africa its instrument of accession to this Constitution.

5.

The Executive Secretary of the United Nations Economic Commission for Africa shall transmit certified copies of this Constitution and information concerning ratification, acceptance, approval or accession to this Constitution to State members of the Association and all States members of the United

Nations Economic Commission for Africa and the Organization of African Unity.

(14)

6.

The EXecutive Secretar"y of tte United Nations Economic Commission for Africa shall call the first meeting of the Association

and,

until the Secretariat of the Association is established, its functions shall be performed DJ the Secretariat of the United Nations Economic Commission for Africa.

IN WITh~?S WHEEEOf the Undersigned being duly authorized have sighed this Constitution.

Draft constitution of the association of African tax administrators

\

ARTICLE 1

ARTICLE 2

tl

(el)

1501'

(a) (b)

(c)

(e) (r) (g)

4.

5.

4

9

7

3.

..

4.

7

•

seek-and

14

6.

a:

"at'

3.

among

4.

proVisio~ofp~agraph

4

/3/79 /Rev

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5.

4.

5

3.

4.

4.

,ARTICLE 13

-.,.

,3.

/3/79 /Rev

'2. .

acl1i~;;'e'its,obj~qtives

perforll)th~fulll::tions

Any

3.

a,

An~'membe~

3.

a.

(4)

P.V>4l4!B:m /3/79 /Rev.l

4.

4

5.

6.

and,

Country Algeria

Angola

Benin

Botswana

Burundi

Cameroon

Cape Verde

Central Aftican ElIipire '

Cha.d

Comoro

Congo

Djibouti

Name and Signature.

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- - - - '

Countr.'£

%'YPt

Equatorial Guinea

Ethiopia

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