CHAPTER IV SOURCES OF REVENUE Sources of Revenue for the National Government 175. The National Government shall legislate for raising revenue or collecting taxes from the following sources: (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (l) (m) (n) oil and mineral revenue; national personal income tax; corporate and business profit tax; customs duties and import taxes; airports and river transport revenue; service charges, fees and fines; national government enterprises and projects; value added tax or general sales tax on goods and services; excise duties; loans and borrowing from the Bank of South Sudan and the public; grants-in-aid and foreign financial assistance; fees from nationality, passports, immigration and visas; royalties; and any other tax or revenue as may be determined by law. National Oil Revenue 176. (1) The National Government oil revenue shall derive from the net oil revenue after payment to the Oil Revenue Stabilization Account and the two percent payment to the oil producing states in accordance with this Constitution. (2) An Oil Revenue Stabilization Account shall be established from government oil net revenue derived from actual export sales above an agreed benchmark price. The benchmark price will be established annually as part of the national budget. (3) The National Government shall establish a Future Generation Fund from its share of net oil revenue. Sources of Revenue of the States 177. The states shall legislate for raising revenue or collecting taxes from the following sources: (a) (b) (c) (d) (e) (f) state land and property tax and royalties; service charges for state services; licenses issued by the state; state personal income tax; levies on tourism; at least two percent of net oil and other mineral revenues for each producing state; 66