Constitution of Zambia (Amendment) [No. 2 of 2016 83 (e) the appointment, qualifications, placement, transfer, discipline and retirement of defence and security chiefs and other personnel of the Defence Force and national security services; (f) the emoluments of personnel and members of the Defence Force and national security services; (g) the procedures and processes for deployment of the personnel of the Defence Force; and (h) other functions as prescribed. PART XVI PUBLIC FINANCE AND BUDGET 198. The guiding principles of public finance include the following: (a) transparency and accountability in the development or formulation of macro-economic frameworks, socioeconomic plans and the budget; Principles relating to public finance (b) promotion of a public finance system that ensures that— (i) the burden of taxation is shared fairly; (ii) revenue raised nationally is shared equitably among the different levels of government; and (iii) expenditure promotes the equitable development of the country; (c) sustainable public borrowing to ensure inter-generational equity; and (d) prudent and responsible use of public resources. 199. (1) A tax shall not be imposed, except as prescribed. (2) Where legislation confers power on a person or an authority to waive or vary a prescribed tax the power shall be exercised through a statutory instrument. Imposition of tax (3) A report explaining the waiver or variation of a tax shall be submitted to the National Assembly within twenty-one days of the publication of the statutory instrument. 200. (1) There is established a Consolidated Fund to which shall be credited the revenues and other monies accruing to the Treasury. Consolidated Fund