96. No taxation unless authorized by law

No tax or rate shall be levied by or for the purposes of the

Federation except by or under the authority of federal law.

Art. 95e

Added by Act 26/1963, section 43, in force from 16-09-1963.

Clause (1)

a. The words “and in relation to Singapore” which appeared after the words “a Borneo

State” and the words “and Singapore” in the shoulder note were deleted by Act 59/1966, section 2, in force from 09-08-1965.

b. The words “the State of Sabah or Sarawak” substituted for the words “a Borneo State”

by Act A514, paragraph 19(1)(b), in force from 27-08-1976.

Clause (3)

The words “Yang di-Pertua Negeri” substituted for the word “Governor” by Act A354, section 42, in force from 27-08-1976.

Clause (4)

The words “the State of Sabah or Sarawak” substituted for the words “a Borneo State” by

Act A514, paragraph 19(1)(b), in force from 27-08-1976.

Clause (5)

a. The words “or of Singapore” which appeared after the words “Borneo State” were deleted by Act 59/1966, section 2, in force from 19-08-1965.

b. See Art. 91(1) & 95a(1).