Federal government of Nepal according to the constitution of Nepal has the power to levy Income taxes, both on natural and legal persons, excise duty, Value added Tax and customs duty. Income taxes, Excise duty and VAT are collected by the Inland Revenue Department of Nepal, while Customs Duty is collected by the Customs department. There are separate legislations detailing out the provisions for different taxes collected by the Federal government. Additionally, amendments are made to the legislation almost on a yearly basis through the Yearly Finance Act, enacted to enforce the Yearly fiscal policy i.e. Budget. Other than the aforementioned taxes, the federal government also collects, Infrastructure development taxes which is included in the price of fuel. Amongst the Taxes collected by the Federal Government, Excise duty and VAT revenue is shared with the Provincial and Local governments in a ratio of 70-15-15. Other taxes are distributed through other forms of Intergovernmental Transfers.