Customs duties and taxes on articles of consumption are administered by the national authorities.
In connection with national tax administration by the national authorities, arrangements shall be provided which will enable the States to protect their special agricultural, commercial, trade and industrial interests.
ARTICLE 84
The Commonwealth has authority to regulate by law:
1. The organization of the State tax administrations so far as is required for the uniform and impartial execution of the national tax laws;
2. The organization and functions of the authorities charged with the supervision of the execution of the national tax laws;
3. The accounting with the States;
4. The reimbursement of the costs of administration in connection with the execution of the national tax laws.
ARTICLE 85
All revenues and expenditures of the Commonwealth must be estimated for each fiscal year and entered in the budget.