(5) At least two percent of oil revenue shall be allocated to the oil
producing states in proportion to output produced in the state,
without prejudice to the special arrangements of Abyei Area.
(6) After the payment to the Oil Revenue Stabilization Account
and to the oil producing states, fifty percent of net oil revenue
derived from oil producing wells in Southern Sudan shall be
allocated to the Government of Southern Sudan as of the
beginning of the pre-interim period and the remaining fifty
percent to the National Government and states in Northern
Sudan.
(7) A Future Generation Fund shall be established once national
oil production reaches one million barrels per day.
(8) All funds and special accounts referred to in this Constitution
and future accounts shall be on-budget operations in
accordance with the public budget.
CHAPTER IV
SOURCES OF REVENUE
Sources of National Revenue
193 The National Government may legislate for raising revenue or
collecting taxes from the following sources:(a) national personal income tax,
(b) corporate or business profit tax,
(c) custom duties and import taxes,
(d) sea-ports and airports revenue,
(e) service charges,
(f) oil revenues,
(g) national government enterprises and projects,
(h) grants and foreign financial assistance,
(i) value added tax or general sales tax or other retail taxes on
goods and services,
(j) excise duties,
(k) loans, including borrowing from the Central Bank of Sudan
and the public,
(l) any other tax as determined by law.
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