Local governments can collect certain taxes on behalf of the national government. These taxes must be paid into the national Consolidated Fund. However, the local government is allowed to keep a portion of those revenues to pay for its own services and functions in the district.

for the taxes that may be collected by a local government for or on behalf of the Government for payment into the Consolidated Fund;

for a local government to retain for the purposes of its functions and services, a specified proportion of the revenues collected for or on behalf of the Government from the district.

Article 192 outlines how local governments collect taxes for themselves and the Government.

Article 192: How Local Governments Collect Taxes

Finances of local governments

192.Collection of taxes by local governments

Summary