Article 167
The estimates of all expenditures of the Republic of the United States of Indonesia shall be established and the means to cover these expenditures shall be designated by federal law.
Article 168
1. The Government shall present the bills for the determination of the general budget to the House of Representatives before the commencement of the period to which the budget refers. This period shall not be longer than two years.
2. Bills with respect to alteration of the general budget are presented by the Government to the House of Representatives whenever necessary.
3. The bills referred to in the preceding two paragraphs are also dealt with by the Senate, according to the provisions of Section II of this Chapter.
Article 169
1. The budget consists of divisions, each insofar as necessary divided into two chapters, respectively for the determination of the expenditures and for the designation of the means. The chapters are divided into items.
2. The budget contains at least one division for each ministerial department.
3. The laws for the determination of the budget shall each comprise only one division.
4. The law can provide for transfers.
Article 170
The expenditures and revenues of the Republic of the United States of Indonesia shall be accounted for to the House of Representatives in accordance with regulations to be enacted by federal law and under presentation of the accounts approved by the General Audit Department.
Article 171
Taxes can only be levied on behalf of the federal exchequer by virtue of a federal law.
Article 172
1. Loans for account of the Republic of the United States of Indonesia cannot be contracted, guaranteed or approved unless by virtue of a federal law.
2. The Government has the right to issue exchequer bills and treasury bonds observing the regulations to be enacted by federal law.
Article 173
1. Without prejudice to the provisions made in special regulations, the salaries and other allowances of the members of the government bodies and of the officials of the Republic of the United States of Indonesia are determined by the Government, observing the regulations to be enacted
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