Part VII FinanceArticle 100: Imposition of taxation
Article 101: Withdrawal of Moneys from General Revenues
- Subject to the provisions of this Article, no taxation shall be imposed or altered except by or under an Act of Parliament.
- Except as provided by clauses (3) and (4), Parliament shall not confer upon any other person or authority power to impose or to alter, otherwise than by reduction, any taxation.
- Parliament may make provision under which the President or the Vice-President or a Minister may by order provide that, on or after the publication of a bill being a bill approved by the President that it is proposed to introduce into the National Assembly and providing for the imposition or alteration of taxation, such provisions of the bill as may be specified in the order shall, have the force of law for such and subject to such conditions as may be prescribed by Parliament: Provided that any such order shall, unless sooner revoked, case to have effect -
- if the bill to which it relates is not passed within such period from the date of its first reading in the National Assembly as may be prescribed by Parliament;
- if, after the introduction of the bill to which it relates, Parliament is prorogued or the National Assembly is dissolved;
- if, after the passage of the bill to which it relates the President refuses his assent thereto; or
- at the expiration of a period of four months from the date on which it came into operation or such longer period from the date as may be specified in any resolution passed by the National Assembly after the bill to which it relates has been introduced.
- Parliament may confer upon any authority established by law for the purposes of local government power to impose taxation within the area for which that authority is established and to alter taxation so imposed.
- Where the Appropriation Act in respect of a financial year has not come into force at the expiration of six months from the commencement of that financial year, the operation of any law relating to the collection or recovery of any tax upon any income or profits or any duty or customs or excise shall be suspended until that Act comes into force: Provided that -
- in any financial year in which the National Assembly stands dissolved at the commencement of that year the period of six months shall begin from the day upon which the National Assembly first sits following that dissolution instead of from the commencement of the financial year;
- the provisions of this clause shall not apply in any financial year in which the National Assembly is dissolved after the laying of estimates in accordance with Article 103 and before the Appropriation bill relating to those estimates is passed by Parliament.
Article 102: Supplementary Estimates in Respect of Expenditure Authorized by Warrant
- No moneys shall be expended from the general revenues of the Republic unless -
- the expenditure is authorized by a warrant under the hand of the President;
- the expenditure is charged by this Constitution or any other law on the general revenues of the Republic; or
- the expenditure is of moneys received by a department of government and is made under the provisions of any law which authorizes that department to retain and expend those moneys for defraying the expenses of the department.
- No warrant shall be issued by the President authorizing expenditure from the general revenues of the Republic unless -
- the expenditure is authorized by an Appropriation Act;
- the expenditure is necessary to carry on the services of the Government in respect of any period, not exceeding four months, beginning at the commencement of a financial year during which the Appropriation Act for that financial year is not in force;
- the expenditure has been proposed in a supplementary estimate approved by the National Assembly;
- no provision exists for the expenditure and the President considers that there is such an urgent need to incur the expenditure that it would not be in the public interest to delay the authorization of the expenditure until such time as a supplementary estimate can be laid before and approved by the National Assembly; or
- the expenditure is incurred on capital projects continuing from the previous financial year and is so incurred before commencement of the Appropriation Act for the current financial year.
- the President shall, immediately after he signs any warrant authorizing expenditure from the general revenues of the Republic, cause a copy of the warrant to be transmitted to the Auditor-General.
- The issue of warrants under paragraph (d) of clause (2) the investment of moneys forming part of the general revenues of the Republic and the making of advances from such revenues shall be subject to such limitations and conditions as Parliament may from time to time prescribe.
- For the purposes of this Article the investment of moneys forming part of the general revenues of the Republic or the making of recoverable advances therefrom shall not be regarded as expenditure, and the expression "investment of moneys" means investment in readily marketable securities and deposits with a financial institution approved by the Minister responsible for finance.
Where in any financial year any expenditure has been authorized by a warrant issued by the President under paragraph (d) of clause (2) Article 101, the Minister responsible for finance shall cause a supplementary estimate relating to that expenditure to be laid before the National Assembly for its approval before the expiration of a period of four months from the issue of the warrant or, if the National Assembly is not sitting at the expiration of that period, at the first sitting of the National Assembly thereafter.Article 103: Appropriation Acts and Supplementary Appropriation Acts
Article 104: Financial Report
- The minister responsible for finance shall cause to be prepared and shall lay before the National Assembly within three months after the commencement of each financial year estimates of the revenues and expenditure of the Republic for that financial year.
- When the estimates of expenditures have been approved by the National Assembly, the heads of the estimates together with the amount approved in respect of each shall be included in a bill to be known as an appropriation bill which shall be introduced in the Assembly to provide for the payment of those amounts for the purposes specified out of the general revenues of the Republic.
- Nothing in this Article shall be construed as requiring the approval of the National Assembly for that part of any estimates which relate to, or as requiring the inclusion in an Appropriation Bill of provisions authorizing the expenditure of, sums which are charged on the general revenues of the Republic by this Constitution or any other by law.
- Where any supplementary expenditure has been authorized in respect of any financial year for any purpose and -
- no amount has been appropriated for that purpose under any head of expenditure by the Appropriation Act for that financial year; or
- the amount of the supplementary expenditure is such that the total amount expended for the purposes of the head of expenditure in which expenditure for that purpose was included is in excess of the amount so appropriated under that head; the Minister responsible for finance shall introduce in the National
- Assembly not later than fifteen months after the end of that financial year or, if the National Assembly is not sitting at the expiration of that period, within one month of the first sitting of the National Assembly thereafter, a bill, to be known as a Supplementary Appropriation bill, confirming the approval of Parliament of such expenditure, or excess of expenditure, as the case may be.
- Where in any financial year, expenditure has been incurred without the authorization of Parliament, the Minister responsible for finance shall, on approval of such expenditure by the appropriate committee of the National Assembly, introduce in the National Assembly, not later than thirty months after the end of that financial year or, if the National Assembly is not sitting at the expiration of that period, within one month of the first sitting of the National Assembly thereafter, a bill to be known as the Excess Expenditure Appropriation bill, for the approval by Parliament of such expenditure.
Article 105: Remuneration of Certain Officers
- The Minister responsible for finance shall cause to be prepared and shall lay before the National Assembly not later than nine months after the end of each financial year a financial report in respect of that year.
- A financial report in respect of the financial year shall include accounts showing the revenue and other moneys received by the Government in that financial year, the expenditure of the Government in that financial year other than expenditure charged by this Constitution or any other law on the general revenues of the Republic, the payments made in the financial year otherwise than for the purposes of expenditure, a statement of the financial position of the Republic at the end of the financial year and such other information as Parliament may prescribe.
Article 106: Public Debt
- There shall be paid to the holders of the offices to which this Article applies such salary and such allowances as may be prescribed by or under an Act of Parliament.
- The salaries and any allowances payable to the holders of the offices to which this Article applies shall be a charge on the general revenues of the Republic.
- The salary payable to the holder of any office to which this Article applies and his terms of office, other than allowances, shall not be altered to his disadvantage after his appointment.
- Where a person's salary or terms of office depend upon his option, the salary or terms for which he opts shall, for the purposes of clause (3), be deemed to be more advantageous to him than any others for which he might have opted.
- This Article applies to the offices of judge of the Supreme Court, Attorney-General, judge of the High Court, Investigator-General, Solicitor-General, Director of Public Prosecutions and Auditor-General and to such other offices as may be prescribed by an Act of Parliament.
Article 107: Auditor-General
- There shall be charged on the general revenues of the Republic all debt charges for which the Government is liable.
- For the purposes of the Article, debt charges include interest, sinking fund charges, the repayment or amortisation of debt, and all expenditure in connection with the raising of loans on the security of the revenues of the former Protectorate of Northern Rhodesia or the Republic and on the service and redemption of debt thereby created.
Article 108: Tenure of Office of Auditor General
- There shall be an Auditor-General for the Republic whose office shall be a public office and who shall, subject to ratification by the National Assembly, be appointed by the President.
- It shall be the duty of the Auditor General -
- to satisfy himself that the provisions of this Part are being complied with;
- to satisfy himself that the moneys expended have been applied to the purposes for which they were appropriated by the Appropriation Act or in accordance with the approved supplementary estimates, or in accordance with the Excess Expenditure Appropriation Act, as the case may be, and that the expenditure conforms to the authority that governs it;
- to audit the accounts relating to the general revenues of the Republic and the expenditure of moneys appropriated by Parliament, the National Assembly, the accounts relating to the stocks and stores of the Government and the accounts of such other bodies as may be prescribed by or under any law;
- to audit the accounts relating to any expenditure charged by this Constitution or any other law on the general revenues of the Republic and to submit a report thereon to the President not later than twelve months after the end of each financial year.
- The Auditor-General and any officer authorized by him shall have access to all books, records, reports and other documents relating to any of the accounts referred to in clause (2).
- The Auditor-General shall, not later, than twelve months after the end of each financial year, submit a report on the accounts referred to in paragraph (c) of clause (2) in respect of that financial year to the President who shall, not later than seven days after the first sitting of the National Assembly next after the receipt of such report, cause it to be laid before the Assembly; and if the President makes default in laying the report before the Assembly, the Auditor-General shall submit the report to the Speaker of the Assembly, or if the office of Speaker is vacant or if the Speaker is for any reason unable to perform the functions of his office, to the Deputy Speaker, who shall cause it to be laid before the Assembly.
- The Auditor-General shall perform such other duties and exercise such other powers in relation to all accounts of the Government or the accounts of other public authorities or other bodies as may be prescribed by or under any law.
- In the exercise of his functions under clauses(2), (3) and (4), the Auditor-General shall not be subjected to the direction or control of any person or authority.
- Subject to the provisions of this Article, a person holding the office of Auditor-General shall vacate his office when he attains the age of sixty years.
- A person holding the office of Auditor-General may be removed from office only for inability to perform the functions of his office, whether arising from infirmity of body or mind, or for misbehavior and shall not be so removed except in accordance with the provisions of this Article.
- If the National Assembly resolves that the question of removing a person holding the office of Auditor-General from office under this Article ought to be investigated then
- the Assembly shall, by resolution, appoint a tribunal which shall consist of a Chairman and not less than two other members, who hold or have held high judicial office;
- the tribunal shall inquire into the matter and report on the facts thereof to the Assembly;
- the Assembly shall consider the report of the tribunal at the first convenient sitting of the Assembly after it is received and may, upon such consideration, by resolution, remove the Auditor-General from office.
- If the question of removing a person holding the office of Auditor-General from office has been referred to a tribunal under this Article, the National Assembly may, by resolution, suspend that person from performing the functions of his office, and any such suspension may at any time be revoked by the Assembly by resolution and shall in any case cease to have effect if, upon consideration of the report of the tribunal in accordance with the provisions of this Article, the Assembly does not remove the Auditor-General from office.
- A person who holds or has held the office of Auditor-General shall not be appointed to hold or to act in any other Public Office.