Constitution of Nepal
नेपाली
Article 115 Part 10 •Part 10 – Federal Financial Procedures

Article 115 – Not tax to be levied or loan to be raised

(1)
No tax will be levied and collected except in accordance with law.
(2)
No loan shall be raised or guarantee be given by the Government of Nepal except in accordance with law.

Related Provisions & Cross-References

Bidirectional citations, thematic connections, and constitutional authority

Under Same Part ↗

Article 119 – Estimates of Revenues and Expenditure

Part 10 – Federal Financial Procedures
Under Same Part ↗

Article 124 – Federal Contingency Fund

Part 10 – Federal Financial Procedures
Under Same Part ↗

Article 116 – Federal Consolidated Fund

Part 10 – Federal Financial Procedures
Under Same Part ↗

Article 117 – Expenditure from Federal Consolidated Fund or Federal Government Fund

Part 10 – Federal Financial Procedures
Under Same Part ↗

Article 118 – Expenditure chargeable on the Federal Consolidated Fund

Part 10 – Federal Financial Procedures
Under Same Part ↗

Article 120 – Appropriation Act

Part 10 – Federal Financial Procedures
Advertisement