Issue Tables for the Sudan Assessment and Evaluation Commission

Wealth Sharing 3.1 - General Statements

Southern Kordofan Interim

CPA Protocol Interim National Constitution Blue Nile Interim Constitution
Constitution
1 – Guiding Principles 10. National Economy 10. Fairness and Social Welfare 11. Fairness and Social Welfare
Wealth Sharing Agreement

1.2 The wealth of Sudan shall be shared equitably so as to (1)The overarching aims of economic 1. The State shall formulate strategies 1. The State shall formulate strategies
enable each level of government to discharge its legal and development shall be eradication of poverty, and policies that ensure social justice and policies that ensure social justice
constitutional responsibilities and duties. attainment of the Millennium Development among the entire population of the among the entire population of the
1.4 The sharing and allocation of wealth emanating from the Goals, guaranteeing the equitable distribution State by ensuring ways of earning a State by ensuring ways of earning a
resources of the Sudan shall ensure that the quality of life, of wealth, redressing imbalances of income livelihood and jobs and encouraging livelihood and jobs and encouraging
dignity and living conditions of all the citizens are promoted and achieving a decent standard of life for all mutual assistance, self-help, mutual assistance, self-help,
without discrimination on grounds of gender, race, religion, citizens. cooperation, and charitable activity. cooperation, and charitable activity.
political affiliation, ethnicity, language, or region. The sharing
and allocation of this wealth shall be based on the premise that 185. GUIDING PRINCIPLES FOR 93. Guidelines for the Equitable 116. Guidelines for the Equitable
all parts of Sudan are entitled to development. EQUITABLE SHARING OF RESOURCES Distribution of State Revenues Distribution of State Revenues
AND COMMON WEALTH 1. State revenues shall be distributed 1. State revenues shall be distributed
11.0 DIVISION OF GOVERNMENT ASSETS (1) Resources and common wealth of the equitably among State agencies and equitably among State agencies and
11.1 There shall be a fair and equitable division of government Sudan shall be shared equitably to enable each localities to enable each level of localities to enable each level of
assets. An asset shall in the first instance be allocated to the level of government to discharge its legal and government in the State to fulfill its government in the State to fulfill its
level of government responsible for the function in respect of constitutional responsibilities and duties and to constitutional and legal constitutional and legal
which the asset is related (e.g. school buildings to the level of ensure that the quality of life, dignity and responsibilities and duties. responsibilities and duties.
government responsible for education). In the event of a living conditions of all citizens are promoted 2. The State government must fulfill 2. The State Government must fulfill
dispute, the Parties agree that such dispute shall be referred to a without discrimination on grounds of gender, its obligations to execute transfers to its obligations to execute transfers to
committee comprising a representative of each of the Parties race, religion, political affiliation, ethnicity, the localities and to distribute the localities and to distribute
involved in the dispute and a mutually agreed expert. language or region. financial resources equitably to State financial resources equitably to State
(2) The sharing and allocation of the resources localities. localities.
and common wealth of the Sudan shall be 3. State resources shall be divided 3. State resources shall be divided
based on the premise that all parts of the and distributed based on each and distributed based on each
country are entitled to development. locality’s right to development and to locality’s right to development and to
(7) The development of infrastructure, human enhance its citizens’ life style, enhance its citizens’ life style,
resources, sustainable economic growth and dignity, and living conditions and dignity, and living conditions and
the capacity to meet human needs shall be fight poverty without discrimination. fight poverty without discrimination.
conducted within a framework of transparent 4. The State shall be responsible for 4. The State shall be responsible for
and accountable governance. promoting regions that require social promoting regions that require social
and economic uplifting and improved and economic uplifting and improved
82. Duties of the Government of National public services. The State shall seek public services. The State shall seek
Unity to build local institutional, human, to build local institutional, human,
The Government of National 1 Unity shall and economic capacities. and economic capacities, with a focus
undertake the following duties:- 5. Infrastructure, human resources, on the areas most damaged by the
(f) devising a comprehensive solution that sustainable economic development, war.
 Issue Tables for the Sudan Assessment and Evaluation Commission

Wealth Sharing 3.1 - General Statements

Southern Kordofan Interim

CPA Protocol Interim National Constitution Blue Nile Interim Constitution
Constitution
8. The State Share in the National Wealth:
Southern Kordofan/Blue Nile Protocol

8.1. The National wealth shall be shared equitably between

different levels of Government so as to allow enough resources
for each level of Government to exercise its constitutional
competencies.
8.14 There shall be a fair and equitable division of government
assets. An asset shall in the first instance be allocated to the
level of government responsible for the function in respect of
which the asset is related (e.g., school buildings to the level of
government responsible for education). In the event of a
dispute, the Parties agree that such dispute shall be referred to a
committee comprising a representative of each of the Parties
involved in the dispute and a mutually agreed expert.
8.15 There shall be at the State’s level accounting standards,
procedures and fiscal accountability institutions operating in
accordance with generally accepted accounting standards and
procedures to ensure that funds are distributed according to the
agreed Government budget and properly expended having
regard to value for money.

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 Issue Tables for the Sudan Assessment and Evaluation Commission

Wealth Sharing – 3.2 Reconstruction of War-Affected Regions

Protocol from CPA Sudan Interim Constitution

1. Guiding Principles 185. GUIDING
1.6 The Parties agree that Nuba Mountains, Southern Blue Nile, Abyei and other war affected areas face serious needs to: PRINCIPLES FOR
(i) be able to perform basic government functions, EQUITABLE SHARING
(ii) establish and build civil administration and OF RESOURCES AND
(iii) rehabilitate and reconstruct/construct the social and physical infrastructure in a post-conflict Sudan. COMMON WEALTH
(4) The State recognizes that
1.7 That, without prejudice to the provisions of paragraph 1.3 herein, Southern Sudan, and those areas in need of construction/reconstruction, shall be brought
Southern Sudan, Southern
up to the same average level of socio-economic and public services standard as the Northern states. To achieve these objectives will take time and effort to Kordofan, Blue Nile, Abyei
build up local institutional, human, and economic capacity. For this purpose, two special funds shall be established as provided herein. Area and other conflict
B. National Reconstruction and Development Fund (NRDF) affected areas face serious
15.4. There shall be established by the Treasury, a National Reconstruction and needs; they shall be enabled
Wealth Sharing Agreement

Development Fund (NRDF) having the mission of developing the war affected areas and least developed to perform basic government
areas outside Southern Sudan and a steering committee with appropriate representation from such areas. functions, establish civil
A member of the Southern Sudan Ministry of Finance shall be a member of the Steering Committee. A administration, rehabilitate
report on the income, expenditure and the projects supported by the fund shall be placed before the and reconstruct the social and
National Assembly and the Council of States/Regions, which shall exercise oversight over the Fund. physical infrastructure in a
C. Multi-Donor Trust Funds post-conflict Sudan.
15.5. The Parties recognize the need to establish, during the Pre-Interim Period, (5) There shall be established
two Multi-Donor Trust Funds (MDTFs), one for the National Government and one for the Government of Southern Sudan to support urgent recurrent a National Reconstruction and
and investment budget costs under clearly stated criteria of eligible financing components. The Trust Funds shall be operational for the Pre-Interim Development Fund and a
Period, and shall thereafter be transformed into (i) one MDTF dedicated to the Southern Sudan Reconstruction and Development Fund (the Southern Sudan
“SRRDF”); and (ii) one MDTF dedicated to the National Reconstruction and Development Fund (the “NRDF”). Reconstruction and
15.6. The MDTFs shall commence immediately to support, among other things, priority areas of capacity building and institutional strengthening and quick Development Fund to bring
start/impact programs identified by the Parties. up Southern Sudan, other
15.7. Both funds shall support urgent recurrent and investment budget costs under clearly stated criteria of eligible financing components, and both conflict affected areas and the
shall have the right to solicit, raise and collect funds from foreign donors. least developed areas to the
15.11. During the Pre-Interim Period, the flow of foreign funds shall be through special accounts established in the Bank of Sudan for areas outside Southern national average level of
Sudan and for Southern Sudan in a commercial bank in Southern Sudan until the Bank of Southern Sudan is established and operational. For the Interim socio-economic and public
Period: (i) the flow of foreign funds for the National Fund will go through the CBOS; and (ii) for the Southern Fund, the foreign funds will be disbursed services standards.
through a special account at the Bank of Southern Sudan designated for the Government of Southern Sudan; or through arrangements as specified in the
MDTF. 199. National
Reconstruction and

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 Issue Tables for the Sudan Assessment and Evaluation Commission

Wealth Sharing – 3.2 Reconstruction of War-Affected Regions

Protocol from CPA Sudan Interim Constitution

8. The State Share in the National Wealth: Development Fund
8.5. The general objective of the National Reconstruction and Development Fund (NRDF) is to develop the war affected areas and least developed areas in the There shall be established by
Sudan with the aim of bringing these areas to the national average standards and level of development. the National Treasury, a
Southern Kordofan and Blue Nile Protocol

8.6. In allocating the funds to the war-affected areas and least developed areas, NRDF shall use the effects of war and level of development as the main criteria. National Reconstruction and
The Parties agree to allocate seventy-five percent (75%) of the total fund to the war-affected areas, particularly to Southern Kordofan/Nuba Mountains and Development Fund having the
Blue Nile States, while the remaining balance shall be earmarked to the least developed areas. mission of developing the
conflict affected areas and the
8.7. The allocation of funds among the areas affected shall be determined during the Pre-Interim Period by the Joint National Transition Team (JNTT) that
least developed areas of
shall be established as agreed to in the Wealth Sharing Agreement, within the agreed percentages as in the above paragraph, taking into consideration the actual Northern Sudan. It shall be
needs based on the results of Joint Assessment Mission. managed by a committee with
8.8. The Fiscal and Financial Allocation and Monitoring Commission (FFAMC), as agreed to in the Wealth Sharing Agreement, shall allocate current transfers appropriate representation
to Southern Kordofan/Nuba Mountains, Blue Nile and other waraffected areas and least developed areas according to the following criteria:- from such areas and a
8.8.1. Population; member of the Southern
8.8.2. Minimum expenditure responsibilities; Sudan Ministry of Finance. A
8.8.3. Human Development Index / Social Indicators (social development factor); report on the income and
8.8.4. Geographical area (cost disability factor); expenditure for the projects
8.8.5. Fiscal effort (internal revenue effort); and supported by the Fund shall
8.8.6. The effect of war factor. be tabled before the National
Assembly and the Council of
8.9. In addition to the budgetary allocations and the two states’ share in the NRDF, the President shall allocate an amount of money to each of the two
States.
states.

Blue Nile Interim Constitution Southern Kordofan Interim Constitution

4. The State shall be responsible for promoting regions that require social and economic 4. The State shall be responsible for promoting regions that require social and economic uplifting
uplifting and improved public services. The State shall seek to build local institutional, and improved public services. The State shall seek to build local institutional, human, and economic
human, and economic capacities capacities, with a focus on the areas most damaged by the war.

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 Issue Tables for the Sudan Assessment and Evaluation Commission

Wealth Sharing – 3.3 Wealth Sharing Monitoring and Accountability

Blue Nile
Southern Kordofan
Protocol from CPA Sudan Interim Constitution Interim
Interim Constitution
Constitution
8. FISCAL AND FINANCIAL ALLOCATION AND 198. Fiscal and Financial Allocation and Monitoring 8. The State 116. Guidelines for the
MONITORING Commission Economy Equitable Distribution of
COMMISSION (FFAMC) (1) A Fiscal and Financial Allocation and Monitoring Commission 2. The State shall State Revenues
8.1 To ensure transparency and fairness both in regard to the allocation shall be established, to ensure transparency and fairness both in be represented in 13. The State shall be
of nationally collected funds to the states/regions and the Government regard to the allocation of nationally collected funds to the the Fiscal entitled to be represented
of Southern Sudan, a Fiscal and Financial Allocation and Monitoring Government of Southern Sudan and the states. Revenue in the Fiscal Revenue
Commission shall be established. This body shall be comprised of (2) The Fiscal and Financial Allocation and Monitoring Allocation and Allocation and Monitoring
experts nominated by the various states/regions, the Government of Commission shall undertake the following duties and Monitoring Commission to ensure that
Southern Sudan and the National Government. Decision making responsibilities:- Commission. the State receives the entire
arrangements of the FFAMC shall be as agreed to by the Parties. (a) monitor and ensure that equalization grants from the National The State shall fair share of national
8.2 The FFAMC shall undertake the following duties and Revenue Fund are promptly transferred to respective levels of seek to benefit resources.
Wealth Sharing Agreement

responsibilities: government, from its

8.2.1 Monitor and ensure that equalization grants from the National (b) guarantee appropriate utilization and sharing of nationally
Revenue Fund are promptly transferred to respective levels of financial resources, allocated share of
government; (c) ensure that revenues allocated to conflict affected areas are revenues.
8.2.2 Ensure appropriate utilization and sharing of financial transferred in accordance with agreed formulae,
resources; (d) safeguard transparency and fairness in the allocation of funds
8.2.3 Ensure that resources allocated to war affected areas are to the Government of Southern Sudan and the states according to
transferred in accordance with agreed upon formulae; and established ratios or percentages stipulated in this Constitution.
8.2.4 Ensure transparency and fairness in the allocation of funds to
the GOSS and states/regions according to established ratios or 204. Accounting Procedures, Standards and Fiscal
percentages stipulated in this Agreement. Accountability
(1) All levels of government shall comply with generally accepted
12.0 ACCOUNTING STANDARDS AND PROCEDURES AND accounting procedures, standards and fiscal accountability to ensure
that public funds are allocated and expended according to the
FISCAL ACCOUNTABILITY
budget of such level of government.
12.1 All levels of government shall comply with generally accepted
accounting standards and procedures. There shall be institutions at the
state/region, Government of Southern Sudan and National levels to
ensure that funds are distributed according to the agreed government
budget, and properly expended having regard to value for money

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 Issue Tables for the Sudan Assessment and Evaluation Commission

Wealth Sharing – 3.3 Wealth Sharing Monitoring and Accountability

Blue Nile
Southern Kordofan
Protocol from CPA Sudan Interim Constitution Interim
Interim Constitution
Constitution
8. The State Share in the National Wealth:
Kordofan /Blue

8.4. The state shall be represented in the Fiscal and Financial

Southern

Allocation and Monitoring Commission, which shall ensure

Nile

transparency and fairness in regard to allocation of the share due to the

state from the Nationally collected revenues and ensure that allocations
due to the state are not withheld.

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 Issue Tables for the Sudan Assessment and Evaluation Commission

Wealth Sharing - 3.4 Oil Revenue Sharing

Protocol from CPA Sudan Interim Constitution

5.0 GUIDING PRINCIPLES FOR SHARING OIL REVENUE 192. Sharing Oil Revenue
5.1 The Parties agree that the basis for an agreed and definitive framework for the sharing of the wealth emanating (1) The framework for sharing wealth from the extraction of natural
from oil resources of Southern Sudan shall include the following: resources, emanating from Southern Sudan shall balance the needs
5.1.1 The framework for sharing wealth from the extraction of natural resources should balance the needs for national for national development and reconstruction of Southern Sudan.
development and reconstruction of Southern Sudan. (2) Net revenue from oil shall be the sum of the net revenue:-
(a) from exports of government oil, and
5.2 The Parties agree that a formula for sharing the revenue from oil resources shall be as set forth in this Agreement.
(b) from deliveries of government oil to the local refineries.
5.3 For the purposes of this Agreement ‘Net revenue from oil’ shall be the sum of the net revenue (i) from exports of (3) Exports shall be valued at the actual Free on Board export prices less
government oil and (ii) from deliveries of government oil to the refineries. Exports shall be valued at the actual the charges to deliver the oil to any export destination including
Free on Board (FOB) export prices less the charges to deliver the oil to any export destination including pipeline pipeline and management charges. Oil delivered to the local refinery
Wealth Sharing Agreement

and management charges. Oil delivered to the refinery shall be valued at the average FOB export prices during the shall be valued at the average Free on Board export prices during the
last calendar month in which there was an export sale less the charges that would have been incurred to deliver the last calendar month in which there was an export sale less the
oil to any export destination including pipeline and management charges. charges that would have been incurred to deliver the oil to any
5.4 An Oil Revenue Stabilization Account shall be established from government oil net revenue derived from actual export destination including pipeline and management charges.
export sales above an agreed benchmark price. The benchmark price will be established annually as part of the (4) An Oil Revenue Stabilization Account shall be established from
national budget reflecting changing economic circumstances. government oil net revenue derived from actual export sales above
5.5 The Parties agree that at least two percent (2%) of oil revenue shall be allocated to the oil producing states/regions an agreed benchmark price. The benchmark price will be established
annually as part of the national budget.
in proportion to output produced in such states/regions.
(5) At least two percent of oil revenue shall be allocated to the oil
5.6 After the payment to the Oil Revenue Stabilization Account and to the oil producing states/regions, fifty percent producing states in proportion to output produced in the state,
(50%) of net oil revenue derived from oil producing wells in Southern Sudan shall be allocated to the Government without prejudice to the special arrangements of Abyei Area.
of Southern Sudan (GOSS) as of the beginning of the Pre- Interim Period and the remaining fifty percent (50%) to (6) After the payment to the Oil Revenue Stabilization Account and to
the National Government and States in Northern Sudan. the oil producing states, fifty percent of net oil revenue derived from
5.7 A Future Generation Fund shall be established once national oil production reaches two (2) million barrels per oil producing wells in Southern Sudan shall be allocated to the
day. This production criterion may, as part of the National Government’s normal budget process, be reduced Government of Southern Sudan as of the beginning of the pre-
down to one (1) million barrels per day. interim period and the remaining fifty percent to the National
5.8 The Parties agree that all funds/special accounts referred to in this Agreement and future accounts shall be on- Government and states in Northern Sudan.
budget operations. (7) A Future Generation Fund shall be established once national oil
production reaches one million barrels per day.
South Kordofan/Blue Nile Protocol (8) All funds and special accounts referred to in this Constitution and
future accounts shall be on-budget operations in accordance with the
8. The State Share in the National Wealth: public budget.
8.3. Oil producing state is entitled to two percent (2%) of the oil produced in that state, as specified in the Wealth Sharing
Agreement.

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 Issue Tables for the Sudan Assessment and Evaluation Commission

Wealth Sharing – 3.5 Fiscal Decentralization

Protocol from CPA Sudan Interim Constitution Blue Nile Interim Constitution Southern Kordofan Interim Constitution
1 – Guiding Principles 185. Guiding Principles 93. Guidelines for the Equitable Distribution 116. Guidelines for the Equitable Distribution of
1.2 The wealth of Sudan shall be (6) Revenue sharing shall reflect a of State Revenues State Revenues
shared equitably so as to enable each commitment to devolution of powers and 1. State revenues shall be distributed equitably 1. State revenues shall be distributed equitably
level of government to discharge its decentralisation of decision-making in regard among State agencies and localities to enable among State agencies and localities to enable each
legal and constitutional responsibilities to development, service delivery and each level of government in the State to fulfill level of government in the State to fulfill its
and duties. governance. its constitutional and legal responsibilities and constitutional and legal responsibilities and duties.
1.8 That revenue sharing should reflect (11) No level of government shall withhold duties.
a commitment to devolution of power any allocation or financial transfers due to 2. The State Government must fulfill its obligations
and decentralisation of decision- any other level of government. In case of 2. The State government must fulfill its to execute transfers to the localities and to distribute
making in regard to development, dispute, any level of government, after obligations to execute transfers to the localities financial resources equitably to State localities.
service delivery and governance. attempting and to distribute financial resources equitably to
Wealth Sharing Agreement

1.11 This Agreement sets out the amicable solution, may initiate proceedings State localities. 3. State resources shall be divided and distributed
respective types of income, revenue, in the Constitutional Court and before based on each locality’s right to development and to
taxes and other sources of wealth to Southern Sudan Supreme Court in the case 3. State resources shall be divided and enhance its citizens’ life style, dignity, and living
which the various levels of government of governments in Southern Sudan. distributed based on each locality’s right to conditions and fight poverty without discrimination.
are entitled. development and to enhance its citizens’ life
209. Government Liabilities and Assets style, dignity, and living conditions without 6. Without prejudice to the generality of the
(1) Any debt or liability incurred by any discrimination. provisions of Article 185 (9) of the Interim National
level of government shall be the Constitution of 2005, this Constitution shall specify
responsibility of that level of government. 4. The State shall be responsible for promoting the types of income, revenues, taxes, fees, and other
(2) There shall be a fair and equitable regions that require social and economic fiscal levies to which the local and State Government
division of government assets. An asset shall uplifting and improved public services. The shall be entitled.
in the first instance be allocated to the level State shall seek to build local institutional,
of government responsible for the function in human, and economic capacities. 8. No level of government may block the allocations
respect of which the asset is related. In the or financial transfers due to another level. In the
event of a dispute, such dispute shall be 7. Without prejudice to the generality of the event of a dispute, any level of government may,
referred to a committee comprising a provisions of Article 185 (9) of the Interim after attempting to reach an amicable settlement,
representative of each of the parties involved National Constitution of 2005, this Constitution resort to the Constitutional court.
in the dispute and a mutually agreed expert. shall specify the types of income, revenues,
The decision of the committee shall be final taxes, fees, and other fiscal levies to which the
and binding. local and State government shall be entitled.

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 Issue Tables for the Sudan Assessment and Evaluation Commission

Wealth Sharing – 3.5 Fiscal Decentralization

8. The State Share in the National

Wealth:
8.1. The National wealth shall be
shared equitably between different
levels of Government so as to allow
enough resources for each level of
Government to exercise its
constitutional competencies.
8.14 There shall be a fair and equitable
Southern Kordofan and Blue Nile Protocol

division of government assets. An asset

shall in the first instance be allocated to
the level of government responsible for
the function in respect of which the
asset is related (e.g.,school buildings to
the level of government responsible for
education). In the event of a dispute,
the Parties agree that such dispute shall
be referred to a committee comprising
a representative of each of the Parties
involved in the dispute and a mutually
agreed expert.
8.15 There shall be at the State’s level
accounting standards, procedures and
fiscal accountability institutions
operating in accordance with generally
accepted accounting standards and
procedures to ensure that funds are
distributed according to the agreed
Government budget and properly
expended having regard to value for
money.

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 Issue Tables for the Sudan Assessment and Evaluation Commission

Power Sharing – 3.6 Sources of Revenue

Protocol from CPA Interim National Constitution Blue Nile Interim Constitution Southern Kordofan Interim Constitution
Schedule (D): State Revenue 195. Sources of States Revenue SECTION 3 - THE STATE’S INCOME SECTION 2 - THE STATE’S INCOME
Southern Kordofan and Blue Nile Protocol

Sources The states may legislate for raising SOURCES SOURCES

The state shall be entitled to raise and revenue or collecting taxes from the 96. The State may impose and collect taxes and 117. The State may promulgate legislation to collect
collect the taxes and revenues from the following sources:- revenues from the following sources: resources from or impose taxes on the sources
sources listed hereunder:- mentioned below:
(a) state land and property tax and a. State lands, property taxes, and the proceeds of
royalties, property. a. The proceeds of State lands and real estate.
1. State land and property tax and (b) service charges for state services, b. Fees for State services. b. Fees for State services.
royalties; (c) licenses, c. Licenses. c. Licenses.
2. Service charges for state services; (d) state personal income tax, d. The State’s personal income tax. d. The State’s personal income tax.
3. Licenses; (e) levies on tourism, e. Tourism fees. e. Taxes on tourism.
4. State personal income tax; (f) state share of oil revenue as is set out f. The State’s share of the proceeds of natural f. Projects of the State Government and national
5. Tourism levies; in Article 192(5) of this Constitution, resources. reserves.
6. Share of natural resource revenues; (g) state government projects and g. Projects of the State government. g. Stamp fees.
7. State Government projects; national parks, h. Stamp fees. h. Agricultural taxes.
8. Stamp duties; (h) stamp duties, i. State agricultural taxes. i. External grants and assistance.
9. State agricultural taxes; (i) agricultural taxes, j. Loans and borrowing in the framework of the j. Taxes and fees imposed on border trade or
(j) grants-in-aid and foreign aid, national macroeconomic policy. collection fees according to national legislation.
10. Loans and borrowing in accordance
(k) excise duties, k. Production fees. k. Any other State taxes that do not conflict with
with the national macroeconomic (l) border trade charges or levies in l. Fees for border trade or collection fees according national taxes.
policy framework; accordance with national legislation, to national legislation. l. Loans and borrowing as provided in article 203 of
11. Excise taxes; (m) other state taxes, which do not m. External grants and assistance through the the Interim National Constitution.
12. Border trade charges or levies in encroach on National or Southern Sudan National Government. m. Any other taxes provided by the law.
accordance with National Government taxes, n. Other State taxes that do not conflict with n. The state’s share of the proceeds of oil and natural
legislation; (n) loans and borrowing in accordance national taxes. resources as stated in article 192 (5) of the Interim
13. Other state taxes which do not with Article 203 of this o. Allocations made by the President of the National Constitution.
encroach on National taxes; and Constitution, Republic under paragraph 8.9 of the Protocol on the o. Allocations made by the President of the Republic
14. Grants in Aid and Foreign Aid (o) any other tax as may be determined Resolution of the Conflict in the Southern under paragraph 8.9 of the Protocol on the Resolution
through the National Government. by law. Kordofan/Nuba Mountains and Blue Nile States. of the Conflict in the Southern Kordofan/Nuba
Mountains and Blue Nile States.

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 Issue Tables for the Sudan Assessment and Evaluation Commission

Power Sharing – 3.6 Sources of Revenue

Protocol from CPA Interim National Constitution Blue Nile Interim Constitution Southern Kordofan Interim Constitution
6 SHARING OF NON-OIL
REVENUE
6.1 The National Government shall be
entitled to legislate, raise and collect
the below-listed taxes and to collect
revenue from these sources:

6.1.1 National Personal Income Tax;

6.1.2 Corporate or Business Profit Tax;
6.1.3 Customs Duties and import taxes;
and
6.1.4 Sea-ports and Airports Revenue;
6.1.5 Service charges;
Wealth Sharing Agreement

6.1.6 Oil revenues as set out herein;

6.1.7 National Government Enterprises
and projects;
6.1.8 VAT or GST or other retail taxes
on goods and services;
6.1.9 Excise Tax;
6.1.10 Any other tax as agreed upon in
these negotiations;
6.1.11 Loans, including borrowing from
the Central Bank and the public.