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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Tax shortfall pressures compliance with international loan conditions, risking programme review and fiscal adjustment measures.</h1> A significant tax revenue shortfall has placed compliance pressure on international loan conditionality by undermining agreed revenue benchmarks: provisional collections rose year on year but missed the July-February target, with shortfalls in sales tax, federal excise and customs duties despite income tax exceeding its target, exposing composition problems in revenue and risks to the primary surplus and programme benchmarks ahead of an upcoming loan review.

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