Section 144 (Tax System) 1. The State shall establish a tax system aimed at meeting the financial requirements of the State and the fair distribution of national income and wealth. 2. Taxes shall be established by law, which shall determine obligation, tax benefits and the guarantees of taxpayers. Section 145 (State Budget) 1. The State Budget shall be prepared by the Government and approved by the National Parliament. 2. The Budget law shall provide, based on efficiency and effectiveness, a breakdown of the revenues and expenditures of the State, as well as preclude the existence of secret appropriations and funds. 3. The execution of the Budget shall be monitored by the High Administrative, Tax and Audit Court and by the National Parliament. PART V NATIONAL DEFENCE AND SECURITY Section 146 (Defence Force) 1. The East Timor defence force, FALINTIL-ETDF, composed exclusively by national citizens, has the responsibility of providing military defence for the Democratic Republic of East Timor and shall have a single system of organisation for the whole national territory. 2. FALINTIL-ETDF shall guarantee national independence, territorial integrity and the freedom and security of the populations against any aggression or external threat, in respect for the constitutional order. 3. FALINTIL-ETDF shall be non-partisan and shall owe obedience to the competent organs of sovereignty in accordance with the Constitution and the laws, and shall not intervene in political matters. Section 147 (Police and security forces) 1. The police shall defend the democratic legality and guarantee the internal security of the citizens, and shall be strictly non-partisan.