Sources of Southern Sudan Revenue
194 The Government of Southern Sudan may legislate for raising
revenue or collecting taxes from the following sources:(a) the national revenue allocation to the Government of
Southern Sudan and states from the National Revenue
Fund as set out in Article 197 of this Constitution,
(b) revenue from any of the sources listed as state revenue
sources referred to in Article 195 of this Constitution,
(c) oil revenues as set out in Article 192 of this Constitution,
(d) taxes of Southern Sudan Government, which do not
encroach on the exclusive National Government taxing
powers,
(e) service charges of Government of Southern Sudan,
(f) enterprises and projects of Government of Southern Sudan,
(g) grants-in-aid and foreign financial assistance,
(h) taxes and levies on small and medium businesses,
(i) excise duties on goods within Southern Sudan deemed to
be luxury consumables,
(j) personal income tax of southern Sudan,
(k) loans and borrowing in accordance with Article 203 of this
Constitution,
(l) any other taxes as may be determined by law.
Sources of States Revenue
195 The states may legislate for raising revenue or collecting taxes
from the following sources:(a) state land and property tax and royalties,
(b) service charges for state services,
(c) licences,
(d) state personal income tax,
(e) levies on tourism,
(f) state share of oil revenue as is set out in Article 192(5) of
this Constitution,
(g) state government projects and national parks,
(h) stamp duties,
(i) agricultural taxes,
(j) grants-in-aid and foreign aid,
(k) excise duties,
(l) border trade charges or levies in accordance with national
legislation,
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