South sudans constitution of 2011 with amendments through 20. Customary law and land rights in south sudan information, counseling and legal assistance icla project. Transitional constitution of the republic of south sudan 2011, as amended to 20. Sudans independence, southern sudanese felt alienated from the government and structures of authority. The creation of the semiautonomous region of southern sudan was provided for by the 2005 comprehensive peace agreement cpa that ended the longrunning civil war between the north and the south. South sudans constitution of 2011 with amendments through.
It is exclusive, full of contradictions and concentrates power in the hands of the president. The corporate tax rate in sudan stands at 35 percent. The goss obtained authority over personal income tax pit, excise on luxury goods, and business profits tax on small and mediumsized businesses. Authority and application this act is drafted in accordance with the provisions of article 1821 of the transitional constitution of the republic of south sudan, 2011 which provides for the establishment of a central bank in the republic of south sudan to be known as the. Manual for traditional authorities on customary law in. The sales tax applies to goods produced or imported into south sudan. The transitional constitution of the republic of south sudan, 2011 arrangement of parts, chapters and articles article page preamble 1 part one south sudan and the constitution 1. Interim report of the panel of experts on south sudan established pursuant to. Sales tax is payable at 5% for residents and nonresidents. Personal income tax is a tax that is levied on the income of an. The gonu retained authority over customs, vat, and business profits tax of large companies. Icss interim constitution of south sudan mopi ministry of physical infrastructure. South sudans dualistic constitution chapter 11 social and. As the new state of south sudan interacts with the rest of the international.
The transitional constitution of the republic of south sudan 2011. Section provision contained in an act splma sudan people s liberation movementarmy ssp south sudanese pound 1 ssp approx. In line with their obligations under the transitional constitution of 2011, all executive and constitutional office holders in south sudan must make confidential declarations of their income, assets, and liabilities, including those of their spouses and children. Pdf text comparison of the interim constitution of southern sudan. Vice president machar discussed the current status of relations between sudans north and south, preparations for secession, the political climate in southern sudan and the role of the international community in the new republic of south sudan. South sudan since 15 december 20, which has had such disastrous economic, political and social consequences for the people of south sudan. The anticorruption commission requires financial disclosures on an annual basis. This page provides sudan corporate tax rate actual values, historical data, forecast, chart, statistics, economic calendar and news.
Pdf south sudan is in a unique combination of postconflict. The following are the salient features of the draft constitution. Normally, laws are a reflectiion of a countrys constitution, but as the new sudan has no constitution yet, its laws had to be built on resolutions taken at the occasion of the splm convention of 1994 which later become the charter of the movement. On july 9, 2011 south sudan officially became an independent state following a referendum held in january 2011 in line with the provisions of the cpa 2005contemporaneously with the accession to independence was the adoption, by south sudans legislative council, of. Pdf on jan 1, 2016, ingo henneberg and others published text comparison of the interim constitution of. Sudans economy has suffered from decades of prolonged civil war and was fundamentally altered after the secession of south sudan in july 2011. South sudans constitution of 2011 constitute project. With the secession of the south on july 9, 2011, sudan suffers from large oil revenue losses and significant economic instability. Links provide access to primary documents, legal commentary, and general government information about specific jurisdictions and topics. Transitional constitution of the republic of south sudan 2011 english. Most of the fledgling nation is in the grip of a humanitarian crisis fueled by years of chronic underdevelopment, conflict and natural disasters.
Laws of south sudan road traffic and safety bill, 2012 inaccordance with the provisions of article 553 b, read together with the provisions of article 851 of the transitional constitution of the republic of south sudan, 2011. The draft transitional constitution of the republic of south sudan 2011, is tailored to suit one party, the splm. The presidents of kenya and rwanda invited the autonomous government of southern sudan to apply for membership upon the independence of south sudan in 2011, and south sudan was reportedly an applicant country as of midjuly 2011. Profoundly regretting the suffering and distress caused to the people of south sudan by the conflict ongoing in south sudan since 15 december 20 and apologising unconditionally to. The interim constitution of southern sudan, state constitutions and all laws shall comply with it. South sudan accounted for over 75% of the former sudans total oil production, which in turn represented over 35% of the government of sudans revenues. South sudan simple english wikipedia, the free encyclopedia. The comprehensive peace agreement installed an interim constitution for sudan and southern sudan. They felt neglected, victimized, persecuted and have no control over their destiny. Pretransitional period and national constitutional amendment committee ncac. South sudan corruption report compliance resources. South sudans constitutional model is presidential, in so far as the president is elected directly and forms the head of the executive. At independence, the interim constitution was substituted with the transitional constitution of the republic of south sudan of 2011. During the interim period prior to independence from 9 july 2005 to 9 july 2011, the comprehensive peace agreement provided the basis for governance.
A series of disputes between state governors and south sudan s finance ministry since independence in 2011 is indicative of a larger constitutional challenge uncertainty around fiscal decentralisation. The constitution establishes a presidential system of government headed by a president who is head of state, head of government, and the commanderinchief of the armed forces. Do hereby, through this southern sudan legislative assembly, amend the interim constitution of southern sudan, 2005, which shall be adopted and hereafter referred to as the transitional constitution of the republic of south sudan, 2011, and shall be the supreme law by which the. Citizens dialogues on the constitution conducted in the ten. Part one south sudan and the constitution the republic of south sudan and its territory. Replaced the preexisting 2005 interim constitution of southern sudan. As of earlyoctober, south sudan is said to officially become a member in the future. Article 25 2 of the transitional constitution of the republic of south sudan, 2011 which grants to the national government exclusive legislative and executive powers over regulation of political parties. This content is available without a tax notes subscription. The purpose of the act is to define the tax system of south sudan, establish the general principles for the assessment and. Laws of southern sudan the taxation act, 2009 in accordance with. May 06, 2019 on july 9, 2011 south sudan officially became an independent state following a referendum held in january 2011 in line with the provisions of the cpa 2005contemporaneously with the accession to independence was the adoption, by south sudans legislative council, of a transitional constitution. This first draft framework for south sudanese civil society visions on. Overall, the first waves of constitutional change in south sudan were undertaken by the government, for the government in power.
The next day, 14 july 2011, south sudan became a united nations member state. It came into force on the day of independence of south sudan 9 july 2011 after being signed by the president of the republic. South sudan has been a country in turmoil since its formation. Beginning in fiscal year 2011, sudan experienced a steep decline in oil revenues by roughly 75 percent of its previous oil revenues. The constitution replaced the existing 2005 interim constitution of southern sudan. South sudan pkf assurance, audit, tax, advisory and.
Adopted immediately after the secession of south sudan from sudan. Constitutional history of south sudan constitutionnet. The interim national constitution of the republic of the. The transitional constitution of the republic of south.
Thereby, the transitional constitution of 2011 is used as legitimizing tool by political actors, as we will demonstrate. According to tax regulations 2011 depreciation for buildings and other structures i. Interim constitution of south sudan 2005 and the interim constitutions of the 10 states of south sudan. During that time, two constitutions applied in south sudan. This was detailed in the 2009 local government act lga, and retained after independence in the 2011 transitional constitution. The transitional constitution of the republic of south sudan, 2011.
A human rights report united nations mission in south sudan. Hr regulations in south sudan view larger image south sudan can be a complex and challenging place for human resources, not least because the country is still operating under the jurisdiction of the labor act of 1997 that relates to sudan as a whole, prior to south sudans independence. Report on the transitional constitution amendment bill. Taxation amendment act 2016 enacted tax administration on 15 february 2017, the ministry of finance and economic planning published the taxation amendment act 2016 tam 2016. South sudan is the most oildependent country in the world, with 97% of its revenue coming from oil.
Constitution making in sudan and south sudan united. But what makes south sudans constitution noteworthy is its dualistic structure. Constitution making in sudan and south sudan united states. South sudan, constitution making, peacemaking, land, negotiation table, models. Boma administrative unit in south sudan under payam administration ces central equatoria state cpa comprehensive peace agreement goss government of south sudan icla information, counseling and legal assistance icss interim constitution of south sudan mopi ministry of physical infrastructure lpos land and property officers. South sudans transitional constitution guarantees freedoms of expression and of the press, but authorities frequently violated these rights in practice hrr 2015. Do hereby, through this southern sudan legislative assembly, amend the interim constitution of southern sudan, 2005, which shall be adopted and hereafter referred to as the transitional constitution of the republic of south sudan, 2011, and shall be the supreme law by which the independent and sovereign south sudan shall be governed. There is no provision for power sharing with southern political parties. Jan 29, 2018 constitution of the republic of south sudan, 2011, and shall be the supreme law by which the independent and sovereign south sudan shall be governed during the transitional period, and undertake to abide by, respect and defend it. South sudan is a republic operating under the terms of peace agreements signed in august 2015 and in september 2018 and amended in may to prolong the period prior to the planned formation of a transitional government. According to the constitution, while the national government. Bank of south sudan and any matters or issues related thereto. Transitional constitution of the republic of south sudan. The republic of south sudan became a sovereign nation on july 9, 2011.
Furthermore, officials engaged in corruption with impunity hrr 2015. Independence of south sudan united states institute of peace. The oil reserves lay along the northsouth border, and 75% of the reserves of the former country are located in the south. The constitution of southern sudan must redress these historical injustices. This study of the transitional constitution of south sudan 2011 has been. The system comprises national, state and local governments the latter subdivided into counties, payams and. This guide to law online south sudan contains a selection of south sudanese legal, juridical, and governmental sources accessible through the internet. A version of the constitution was ratified on 7 july 2011 by the south sudan legislative assembly. Yes, a resident individual is required to pay personal income tax on income from south sudan sources as well as foreign sources income while a nonresident individual is required to pay tax only on south sudan sources income. The region was administered under the constitution for southern sudan, promulgated in december 2005, as well as the countrys national interim. The region was administered under the constitution for southern sudan, promulgated in december 2005, as well as the countrys national. The tam 2016 makes the following revisions to the taxation act ta 2009 with respect to tax administration as summarized below.
The nexus of corruption and conflict in south sudan the. South sudan is yet to sign any international anticorruption conventions. Traditional authorities provide the only source of dispute resolution in bomas and payams. The new transitional constitution of the republic of south sudan of 2011 declares in part 1, chapter 1, no. This report presents the findings of investigations and documentation conducted by the human rights division of the united nations mission in the republic of south sudan unmiss since 15. Laws of south sudan the nationalityact, 2011 7th july 2011 juba printed and published by the ministry of justice. The nexus of corruption and conflict in south sudan the sentry. Hr regulations in south sudan imatong employment solutions.