Section II: Financial Affairs Article 134 [Establishing Taxes] No general tax may be established, amended, or abolished except by a law. No one may be exempted, wholly or partially, from the duty to pay such taxes except in the cases specified by law. No one may be required to pay any other tax, fee, or imposition except within the limits of law. Article 135 [Funds] The law prescribes rules for the collection of public funds and the procedure for their expenditure. Article 136 [Public Loans] Public loans are concluded by a law. The Government may grant or guarantee a loan by a law, or within the limits of the funds appropriated for the said purpose in the budget. Article 137 [Loans of Self-Governing Bodies] General and local self-governing bodies may grant or guarantee loans according to law. Article 138 [State Properties] The law lays down the rules for the protection of State properties, their administration, the conditions of their disposal, and the limits within which any of these properties may be relinquished. Article 139 [Financial Year] The financial year is fixed by law. Article 140 [Annual Budget] The Government draws up the annual budget, comprising the revenue and expenditure of the State, and submits it to the National Assembly for examination and approval at least two months before the end of each current financial year. Article 141 [Budget Discussion, Purpose] (1) The budget shall be discussed in the National Assembly part by part. (2) None of the public revenues may be allocated for a specific purpose except by law. 22