Membership of the Union shall consist of the founding national Institutes of taxation within the sub-region.
Full membership is open to a national institute or taxation organization which is nationally recognized in its own country or member state, either by legislation or other means as being substantially the national organization within the tax profession and that its admission will not jeopardize the aims and objectives of WAUTI.
Temporary Membership is open to a national taxation organization, which does not meet full membership criteria, provided Council is satisfied that the entity is seeking to fulfill the remaining criteria for membership. A temporary member shall take adequate steps to regularize its membership status within one year of its being admitted as a temporary member.
Affiliate Membership is open to a regional organization in the region, which promotes regional co-operation and has an interest in the taxation profession.
Associate Membership is open to a professional body of taxation such as Taxation Technicians that does not meet in all respects, full membership criteria.
Observer Status will be accorded by council to an international organization that has an interest in the taxation profession and that wishes to participate or assist in any constructive way in furthering the objective of the Union as well as the National Tax or Revenue Agency of any country within ECOWAS yet to have an established Tax Institute