Constitution of Zambia (Amendment)
[No. 2 of 2016
83
(e) the appointment, qualifications, placement, transfer,
discipline and retirement of defence and security chiefs
and other personnel of the Defence Force and national
security services;
(f) the emoluments of personnel and members of the Defence
Force and national security services;
(g) the procedures and processes for deployment of the
personnel of the Defence Force; and
(h) other functions as prescribed.
PART XVI
PUBLIC FINANCE AND BUDGET
198. The guiding principles of public finance include the
following:
(a) transparency and accountability in the development or
formulation of macro-economic frameworks, socioeconomic plans and the budget;
Principles
relating to
public
finance
(b) promotion of a public finance system that ensures that—
(i) the burden of taxation is shared fairly;
(ii) revenue raised nationally is shared equitably among
the different levels of government; and
(iii) expenditure promotes the equitable development
of the country;
(c) sustainable public borrowing to ensure inter-generational
equity; and
(d) prudent and responsible use of public resources.
199. (1) A tax shall not be imposed, except as prescribed.
(2) Where legislation confers power on a person or an authority
to waive or vary a prescribed tax the power shall be exercised
through a statutory instrument.
Imposition
of tax
(3) A report explaining the waiver or variation of a tax shall be
submitted to the National Assembly within twenty-one days of the
publication of the statutory instrument.
200. (1) There is established a Consolidated Fund to which
shall be credited the revenues and other monies accruing to the
Treasury.
Consolidated
Fund