Article 152. General
Taxation
This is the official English text as consolidated on 31 December 2023. The English text is the law.
(1)
No tax shall be imposed except under the authority of an Act of Parliament.
(2)
Where a law enacted under clause (1) of this Article confers powers on any person or authority to waive or vary a tax imposed by that law, that person or authority shall report to Parliament periodically on the exercise of those powers, as shall be determined by law.
(3)
Parliament shall make laws to establish tax tribunals for the purposes of settling tax disputes.