assistance and loans do not hinder the proportionate development of
States. The Federal Government shall have the power to audit and inspect
the proportionate development of States.
Article 95
Revenue
The Federal Government and the States shall share revenue taking the federal
arrangement into account.
Article 96
Federal Power of Taxation
1. The Federal Government shall levy and collect custom duties, taxes and
other charges on imports and exports.
2. It shall levy and collect income tax on employees of the Federal
Government and international organizations.
3. It shall levy and collect income, profit, sales and excise taxes on
enterprises owned by the Federal Government.
4. It shall tax the income and winnings of national lotteries and other games
of chance.
5. It shall levy and collect taxes on the income of air, rail and sea transport
services.
6. It shall levy and collect taxes on income of houses and properties owned
by the Federal Government; it shall fix rents.
7. It shall determine and collect fees and charges relating to licenses issued
and services rendered by organs of the Federal Government.
8. It shall levy and collect taxes on monopolies.
9. It shall levy and collect Federal stamp duties.
Article 97
State Power of Taxation
1. States shall levy and collect income taxes on employees of the State and of
private enterprises.
2. States shall determine and collect fees for land usufractuary rights.
3. States shall levy and collect taxes on the incomes of private farmers and
farmers incorporated in cooperative associations.
4. States shall levy and collect profit and sales taxes on individual traders
carrying out a business within their territory.
5. States shall levy and collect taxes on income from transport services
rendered on waters within their territory.