General Appropriations and Taxation Act, 1719
Key Provisions
Legislative History
Bill as submitted to the "Hopper" of the Federal Assembly, 20.VII.1711
THE GENERAL APPROPRIATIONS AND TAXATION ACT, 1719
THE READING OF
A
BILL
TO
APPROPRIATING FUNDS AND IMPOSING TAXATION FOR THE OPERATION OF THE GOVERNMENT OF THE FEDERATION OF NOUVELLE ALEXANDRIE FOR THE YEAR 1720; AMONG OTHER PURPOSES.
GENERAL APPROPRIATIONS AND TAXATION ACT, 1719
Presented by Paolo Antonio Aguilar, Deputy from Santander, (FHP)
Ordered, by the Cortes Federales of Nouvelle Alexandrie,
to be Printed, 1719 AN.
BE IT ENACTED by the King’s Most Excellent Majesty, by and with the advice and consent of the Cortes Federales, in this present 1st session assembled, and by the authority of the same, as follows:-
An Act to appropriate funds and imposing taxation for the operation of the Government of the Federation of Nouvelle Alexandrie and for purposes connected therewith.
ARTICLE I. CITATION
This Act may be cited in all purposes as the "General Appropriations and Taxation Act, 1719".
ARTICLE II. TAXATION
Section 1. With effect on the first day of the year 1720:
- a. The Federal Repatriation Tax is increased to 5.3%.
- b. The Real Estate Tax is increased to 0.07 per square meter
- c. The Petroleum Tax is increased to 0.2 per barrel
- d. The Carbon Tax is increased to 12 per tonne
- e. The Liquor and Spirits Tax is increased to 7 per gallon
- f. The Tobacco Tax is increased to 15% per pack of cigarettes and per box of cigars
- g. The General Gambling Profits Tax on all gambling profits, as well as all Special Additional Taxes, are increased to 5%
- h. The Tourist Tax is increased to 6 per tourist/person
Section 2. There is hereby created and imposed an Idle Lands Tax of 0.02 per square meter of idle lands, with effect on the first day of the year 1720.
Section 3. For purposes of this Act, idle lands are defined as, and shall include the following:
(a) Agricultural lands suitable for cultivation, dairying, inland fishery, and other agricultural uses, one half of which remain uncultivated or unimproved by the owner or owners thereof.
(b) Lands, other than agricultural, located in an urban area, more than 2,000 square meters in area, one half of which remain unutilized or unimproved by the owner or owners thereof. This Section shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax. Individual lots of such subdivisions, the ownership of which has not been transferred to the buyer, shall be considered as forming part of the subdivision, and shall be subject to the additional tax payable by subdivision operator.
Section 4. The additional levy on idle lands mentioned in Sections 2 and 3 of this Act shall not apply to landowners who are unable to improve, utilize or cultivate their lands due to any of the following causes:
(a) Adverse peace and order conditions as certified by the Regional Commander of the Army in the area. However, if within one year upon restoration of the peace and order in the locality as certified by the said Regional Commander, the said land remains unimproved, unutilized, uncultivated, the additional tax provided, shall be imposed.
(b) Financial losses of the owner due to fire, flood, typhoon, earthquake and other causes of similar nature declared by the owner in a sworn statement to be submitted to the Regional Court stating the ground or grounds therefore, which shall be accompanied by a certification from the proper agency of the local government concerned. If the idle land is not improved to the extent prescribed in this Act within two years from the date of the occurrence of the loss, the tax provided shall be imposed subject to rules and regulations issued by the Secretary in connection herewith.
(c) Existing court litigations involving the land subject to tax mentioned in this chapter as certified by the Court under with the case is pending unless said land is not improved within one year after the final adjudication of the case to the extent provided, in which case, the tax provided shall be imposed.
(d) Necessity to leave the land in a fallow state as certified by the local mayor, stating among others, the length of time within which the land shall be considered ready for production. If the idle land is not improved within one year after the termination of such period of time, the tax provided shall be imposed.
(e) Unfavorable physical factors such as rocky nature of ground, and uneven topography in the case of agricultural land, which render the land unsuitable for cultivation as certified by the Secretary of the Interior or their duly authorized representatives.
(f) Acquired subdivision lots which remain idle due to the failure of the subdivision developer or owner to develop the said subdivision in accordance with the approved subdivision plan as determined by the assessor. If within one year, from the time the subdivision is developed, the said lot still remains unutilized or unimproved, the tax provided shall be imposed.
Section 5. There is instituted a new category for Social Solidarity Tax, with effect on the first day of the year 1720. Those who are earning 1 million or more ecus, per month, shall be taxed at a rate of 5%.
Section 6. With effect on the first day of the year 1720, there is imposed a Documentary Stamp Tax of 2 ecus per notarized document, to be collected by the public notary and remitted to the Treasury at the end of every month. There is imposed a Documentary Stamp Tax of 100 ecus for the printing of every land title, to be remitted to the Treasury at the end of every month.
Section 7. The Secretary of the Interior shall provide rules and regulations to better implement the provisions of Section 2, 3 and 4 of this Article.
Section 8. The Secretary of the Treasury shall provide rules and regulations to better implement Section 1, Section 5, and Section 6 of this Article.
ARTICLE III. APPROPRIATIONS
The following sums are hereby appropriated out of the Treasury not otherwise appropriated, for the operation of the Government of the Federation of Nouvelle Alexandrie, as follows:
Section 1. Department of the Treasury.
- a. Financial Administration and Custom Authorities: 35,000,000,000
- b. Financial Supervision: 27,000,000,000
Section 2. Federal Sovereign Wealth Fund.
- a. Federal Sovereign Wealth Fund Tax Contribution: 64,909,767,089.76
Section 3. Department of Interior.
- a. Crime Investigation: 64,600,000,000
- b. Federal Gendarmerie: 102,700,000,000
- c. Crisis Management and Civil Protection: 29,100,000,000
- d. National Guard: 70,600,000,000
- e. Domestic Intelligence Service: 18,400,000,000
- f. Migration: 36,700,000,000
- g. Administration: 12,500,000,000
Section 4. Department of State.
- a. Embassies: 23,200,000,000
- b. International Organizations: 16,780,000,000
- c. Foreign Investments: 46,300,000,000
- d. Development Aid: 51,800,000,000
- e. Administration: 20,000,000,000
Section 5. Department of Defense.
- a. Armed Forces Supply: 88,200,000,000
- b. Armed Forces Personnel Costs and Structures: 149,100,000,000
- c. Military and Foreign Intelligence Service: 32,900,000,000
Section 6. Department of Justice.
- a. Judicial Administration: 98,700,000,000
- b. Criminal Prosecution: 42,400,000,000
Section 7. Department of Labor.
- a. Pensions: 678,000,000,000
- b. Unemployment Benefit: 355,000,000,000
- c. Disability Benefit: 51,200,000,000
- d. Administration: 10,000,000,000
Section 8. Department for Civil Works and Transportation.
- a. Road Building and Maintenance: 88,300,000,000
- b. Airport Maintenance: 17,000,000,000
- c. Rail Building and Maintenance: 60,500,000,000
- d. Agriculture Subsidies: 79,800,000,000
- e. Federal Infrastructure: 42,000,000,000
- f. Waterways Maintenance: 12,000,000,000
- g. Housing Construction: 40,100,000,000
- h. Housing Benefit: 87,800,000,000
- i. Administration: 20,000,000,000
Section 9. Department of Education, Culture, and Sports
- a. Public Education: 312,000,000,000
- b. Culture Funding: 67,000,000,000
- c. Sports Funding: 18,000,000,000
- d. Promotion of Young Talents: 20,000,000,000
- e. Administration: 20,000,000,000
Section 10. Department of Social Security and National Solidarity
- a. Public Healthcare: 367,000,000,000
- b. Basic Services and Needs: 94,660,000,000
- c. Medical Research & Technology: 43,900,000,000
- d. Epidemic Readiness & Disease Prevention: 53,100,000,000
Section 11. Department of Energy & Environment
- a. Energy Infrastructure: 46,600,000,000
- b. Environmental Protection: 59,700,000,000
Section 12. Department of Research & Development
- a. Science Funding: 167,400,000,000
- b. Technology Grants: 76,200,000,000
Section 13. Department of National Mobilisation
- a. Digital Infrastructure: 145,200,000,000
- b. Television & Radio: 90,800,000,000
- c. Post Service: 71,800,000,000
- d. Telecommunications: 40,700,000,000
Section 14. Department of Trade & Industry
- a. International Trade: 31,200,000,000
- b. Small Businesses: 15,440,000,000
- c. Industrial Security: 4,180,000,000
- d. Fisheries Funding: 5,120,000,000
- e. National Manufacturing Capacity Fund: 10,000,000,000
Section 15. Administration and Other Duties
- a. Budget of the Office of the President: 6,210,000,000
- b. Budget of the Federal Assembly: 8,480,000,000
- c. Budget of the Chamber of Peers: 2,220,000,000
- d. Budget of the Office of the Vice President: 4,150,000,000
- e. Budget of the Federal Court of Justice: 7,150,000,000
- f. Ministry Personnel and Government Administration: 52,340,000,000
- g. Regional Budget: 1,814,220,000,000
- h. Other Duties: 96,300,000,000
Section 16. Special Funds and Investments
- a. Special National Defense Fund: 781,000,000,000
- b. Federal Infrastructure Fund: 270,000,000,000
- c. Social Services and Education Special Reserve Fund: 90,000,000,000
- d. National Fiscal Reserve and Emergency Fund: 127,000,000,000
- e. National Emergency Management Fund: 30,000,000,000
Section 17. Debt Repayment and Servicing
- a. Debt Servicing: 19,947,000,000
ARTICLE IV. SPECIAL PROVISIONS ON DEBT REPAYMENT AND SERVICING
Section 1. There is created a Special Account in the Treasury to be known as the People's Contribution Fund. Any individual or organization or corporation may contribute to the People's Contribution Fund. All commercial banking institutions shall create a special account for the People's Contribution Fund accordingly, to be remitted at the end of every month to the People's Contribution Fund in the Treasury. Commercial bank accounts of individuals and organizations, but not corporations, that have remained dormant for 10 years shall be escheated to the People's Contribution Fund in the Treasury.
Section 2. Contributions shall be exempt from any and all tax.
Section 3. Individuals shall have the option to elect that no more than 50 per centum of their income tax due for the year be allocated to the People's Contribution Fund.
Section 3. At the end of every calendar year, 50 per centum of the total amount of the People's Contribution Fund shall be applied to the service of the national debt.
COMMENCEMENT AND APPLICATION
- This Bill shall apply to all of the Federation of Nouvelle Alexandrie.
- This Bill shall not become law unless it has been given Royal Assent.
- This Bill shall be published and made publicly available.
- In the event any provision or part of this Bill is found to be invalid or unenforceable, only that particular provision or part so found, and not the entire Bill, will be inoperative.
