(m) other state taxes, which do not encroach on National or
Southern Sudan Government taxes,
(n) loans and borrowing in accordance with Article 203 of this
Constitution,
(o) any other tax as may be determined by law.
Southern Sudan Non-oil Revenue Allocation
196 (1) Notwithstanding the provisions of Articles 192, 193 and 194
herein, the National Government shall allocate fifty per cent
of the national non-oil revenue collected in Southern Sudan,
as provided for under Article 193 above, to the Government of
Southern Sudan to partially meet the development costs
during the interim period. This arrangement shall be
reviewed, during the mid-term review, with the view to
National Government allocating additional resources to the
Government of Southern Sudan if need arises.
(2) The Government of Southern Sudan and states shall retain
and dispose of such other income raised and collected under
their own taxing powers.
CHAPTER V
FISCAL AND FINANCIAL MECHANISMS
National Revenue Fund
197
(1) All revenues collected nationally for or by the National
Government shall be pooled in a National Revenue Fund
administered by the National Treasury. Such Fund shall
embrace all accounts and sub-funds, into which monies due
to the Government are collected, reported or deposited.
(2) All the revenues and expenditures of the Government shall
be on-budget operations and made public.
Fiscal and Financial Allocation and Monitoring Commission
198
(1) A Fiscal and
Commission shall
and fairness both
collected funds to
the states.
Financial Allocation and Monitoring
be established, to ensure transparency
in regard to the allocation of nationally
the Government of Southern Sudan and
84