3.3 Recent Provision (Federal Procedure)

The federal redesign (the 2072 Constitution's novelty): Exclusive and concurrent lists replaced the unitary scheme: the same tax field is now a map of boundaries — income tax is federal; property-type tax is local; the boundaries are justiciable; The LG0A 2074 operationalized local taxation: integrated property tax (the merged house- and-land levy), business rates, service fees — the municipality's own-source revenue; The National Natural Resources and Fiscal Commission (a constitutional commission): revenue-sharing recommendations, fiscal equalization — the cooperative frame's referee; Intergovernmental finance: the federal government's transfers (fiscal equalization, conditional and complementary grants) — the vertical fiscal imbalance's answer; The continuing debates: double taxation complaints across tiers (the same transaction touched by federal VAT and local rates); the boundary disputes; the provinces' weak own- source revenue — the honest closing of any federalism answer. The memory aid (the constitutional tax map): Question Answer May the state tax without law? No — Article 115's principle Who introduces a tax bill? Government, in the HoR only Which tier taxes my income? Federal Who taxes my house? The local level (Schedule 8 framework) Where do disputes end? The Revenue Tribunal, then the courts What protects me in assessment? Articles 18, 20 + the statutes' procedure Exam Focus Long questions: (i) The taxing power and its constitutional limits (legality; the property balance — the progressive-taxation…