Article 47.
Parliament shall pass Finance Bills in the manner provided for by an Institutional Act.
Should the National Assembly fail to reach a decision on first reading within forty days following the tabling of a Bill, the Government shall refer the Bill to the Senate, which shall make its decision known within fifteen days. The procedure set out in article 45 shall then apply.
Should Parliament fail to reach a decision within seventy days, the provisions of the Bill may be brought into force by Ordinance.
Should the Finance Bill setting out revenue and expenditure for a financial year not be tabled in time for promulgation before the beginning of that year, the Government shall as a matter of urgency ask Parliament for authorization to collect taxes and shall make available by decree the funds needed to meet commitments already voted for.
The time limits set by this article shall be suspended when Parliament is not in session.