constituteproject.org • Budget bills • First chamber reserved policy areas PDF generated: 18 Apr 2016, 15:15 Article 79: State Finance law Every financial year, the Chamber of Deputies shall adopt the State finance Law. Every State financial year and before the commencement of the session devoted to the examination of the Budget, the Cabinet shall submit to both Chambers of the Parliament the finance bill for the next financial year. However, the examination of the relevance of the State finance bill shall be carried out by the Chamber of Deputies. The Parliament shall receive the Budget implementation report for the first semester of the current financial year presented to it by the Cabinet before examining the budget of the next financial year. Every financial year and before the commencement of the session devoted to the examination of the Budget, the Auditor General of State Finances shall submit to the Parliament the audited State consolidated financial statements of the previous financial year. Before the final adoption of the Budget, the Senate must provide the Chamber of Deputies with its opinion on the State finance bill. The State finance Law shall determine the revenue and expenditure of the State in accordance with conditions provided for by an Organic Law. That Organic Law shall also determine the date of the presentation of the annual budget before both Chambers of Parliament. • Budget bills Article 80 In the event that the Finance bill is not voted and promulgated before the commencement of a financial year, the Prime Minister shall authorise by an Order a monthly expenditure on a provisional basis of an amount equal to one-twelfth (1/12) of the budget of the preceding year. Article 81 No taxation can be imposed, modified or removed except by Law. No exemption from or reduction of tax may be granted unless authorised by Law. The Chamber of Deputies may upon request by the Cabinet and after adoption of a Law relating to certain rates of taxes and duties by an Organic Law, authorise its immediate application. Sub-section 3: The Senate • Structure of legislative chamber(s) • Second chamber selection • Second chamber representation quotas • Size of second chamber • Term length of second chamber Article 82: Composition of the Senate The Senate shall be composed of twenty-six (26) Senators serving for a term of eight (8) years and at least thirty per cent (30 %) of them shall be women. In addition, former Heads of State become members of the Senate upon their request to the Supreme Court but they must have honourably completed their terms of office or voluntarily resigned from office. The twenty-six (26) Senators shall be elected or appointed as follows:   1. Rwanda 2003 (rev. 2010) twelve (12) Senators elected by specific organs in accordance with the administrative entities; Page 24