3.3 Enactment Procedure of Taxation Laws

A tax bill travels the ordinary legislative path with two special constraints: (i) if it is a finance bill — and tax bills are — it is introduced only in the House of Representatives, with the National Assembly's 15-day suggestion window (Articles 110–111); (ii) it is a government bill through and through — tax policy is cabinet policy. After passage by the required majorities, certification by the President (Article 113) and gazette publication complete the birth. The Finance Act repeats this cycle every year; the standing tax Acts amend only through amendment bills on the same track.