Page:Constitution of the Bolivarian republic of Venezuela.djvu/58

60 State shall be entitled to at least 20% of the revenue share and of all other ordinary revenues of the State corresponding.


 * (1) In the event of changes in the revenues of the National Treasury that require an adjustment to the National Budget, the constitutional revenue share shall be adjusted in the same proportion.


 * (2) Principles, rules and procedures with a view to ensure the proper and efficient use of the resources deriving from the constitutional revenue share and the share of the Municipalities therein shall be established by law.


 * (3) Any other taxes, charges and special contributions that may be allocated to them by national law for the purpose of helping to develop the state treasuries. Laws creating or transferring tax revenues to the States may offset these allocations by means of changes in the other revenue categories indicated in this article, in order to preserve interterritorial fairness. The percentage of estimated ordinary national revenues allocated to the constitutional revenue share shall be no less than 15% of estimated ordinary revenues, taking into account the financial position and sustainability of the National Public Treasury, without neglecting the ability of the state administrative authorities to provide adequately for the services for which they are responsible.


 * (4) Resources deriving from the Interterritorial Compensation Fund and from any other transfer, subsidy or special appropriation, as well as those allocated to them as a share of national tax revenues, in accordance with the pertinent law.

Article 168: Municipalities constitute the primary political unit in the organization of the nation, and enjoy artificial personality and autonomy within the limits prescribed by the Constitution and the law. Municipal autonomy includes: