Article 96 — Federal Power of Taxation

1. The Federal Government shall levy and collect custom duties, taxes and other charges on imports and exports. 2. It shall levy and collect income tax on employees of the Federal Government and international organizations. 3. It shall levy and collect income, profit, sales and excise taxes on enterprises owned by the Federal Government. 4. It shall tax the income and winnings of national lotteries and other games of chance. 5. It shall levy and collect taxes on the income of air, rail and sea transport services. 6. It shall levy and collect taxes on income of houses and properties owned by the Federal Government; it shall fix rents. 7. It shall determine and collect fees and charges relating to licenses issued and services rendered by organs of the Federal Government. 8. It shall levy and collect taxes on monopolies. 9. It shall levy and collect Federal stamp duties.