Chapter Nine
Finance.
1.
Taxation. (Article 152)
(1)
No tax shall be introduced and collected without the authority of Parliament.
(2) Where power is given to a person or authority to put aside or change any tax, the
person or authority exercising that power shall periodically report to Parliament.
(3)
2.
Parliament shall establish special courts (tribunals) to settle tax disputes.
Consolidated Fund. (Article 153)
(1) There shall be a Consolidated Fund into which all revenue and other
Government monies shall be paid.
(2)
Parliament may allow payment of monies or revenue into another fund or the
retaining of revenue or monies by the receiving department for settling the expenses of that
department.
3.
Withdrawals from the Consolidated Fund. (Article 154)
(1)
(a)
Money shall not be withdrawn from the Consolidated Fund except—
for the purposes of meeting expenses charged on the fund by the
Constitution or an Act of Parliament; or
(b) where the withdrawal has been authorised by the Appropriation Act, Supplementary
Appropriation Act or by the President in accordance with the Constitution.
(2) Money shall not be withdrawn from the Consolidated Fund except as approved by
the Auditor General in a manner authorised by law.
(3) If satisfied that the Appropriation Act shall, in any financial year delay to come into
operation, the President may authorise a withdrawal of monies from the Consolidated Fund
Account.
(4)
The money withdrawn from the Consolidated Fund on the authority of the
President—
(a) shall not be more than the amount required for the relevant service; and
(b) shall be removed from the amount provided for that service in the Appropriation
Act for that financial year.
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