Part 19 – Local Financial Procedure
Part Overview: Local Consolidated Fund, local revenue mobilization, annual local budget presentation, and local financial accounting.
Articles in Part 19:
Article 228 – No tax to be levied or loan to be raised
(1) No tax shall be levied and collected except in accordance with law. (2) The local level shall impose tax in areas within its jurisdictio...
Article 229 – Local Consolidated Fund
(1) There shall be a Local Consolidated Fund in every Village Council and Municipality under the local level. All revenues received by the l...
Article 230 – Estimate of Revenue and Expenditure of Village Council and Municipality
(1) The Village Executive and Municipal Executive shall, with respect to every fiscal year, present before the Village Assembly or Municipal...
Related Provisions & Cross-References
Bidirectional citations, thematic connections, and constitutional authority