ENACTED by the Regency Council under the authority of the Council of Officers Charter, with the powers delegated by the Koru of the Hokorian State under the Regency and Succession Charter.

Part I- Preliminary

Section 1- Short Title

  1. This Statute may be cited as the Voluntary Levy Statute, 2026.

    Section 2- Commencement

    1. This Statute shall come into force on a date appointed by the Koru of the Hokorian State.

    Section 3- Interpretation

    1. “State” means the Hokorian State.
    2. “Voluntary” means contribution to national finances that cannot be mandated by the State at any time.
    3. “Levy” means the donated cash sum to the State for the purposes of this Statute.
    4. “Treasury” means the Office of the Treasury.
    5. “Treasury Records” means documents produced or stored by the Treasury.
    6. “Revenue Missions” means programmes embarked upon by the Treasury to safeguard national finances and, if prudent, increase them.

    Part II- Voluntary Levy

    Section 4- Establishment

    1. A Voluntary Levy shall be legally recorded as a voluntary taxation on the Fiscal Records kept by the Office of the Treasury.
    2. Only persons with citizenship in the State of Hokoria may contribute in this manner.
    3. There is no minimum or maximum contribution under this Statute.
      • Discretion as to the amount contributed is left to the individual.

    Part III- Capacity of the Treasury

    Section 5- Execution

    1. The Office of the Treasury is the sole-authorised body recognised and authorised to collect revenue on behalf of the State.
    2. Records shall be maintained within the Treasury exclusively.

    Section 6- Records

    1. The records the Treasury shall maintain will include the following information:
      • Legal Name;
      • National Identification Code;
      • Amount Contributed;
      • Date of the Contribution.
    2. Treasury Records shall be kept for at least 5 years before being archived, and then deleted after 15.
    3. Treasury Records are not subject to Freedom of Information requests, and shall not be released unless the party is:
      • The subject of the record;
      • The legal guardian/counsel of the subject; or
      • A foreign enforcement agency belonging to a nation the subject is subject to as applicable under their respective domestic laws.

    Section 7- Collection

    1. The Treasury, in conjunction with the Koru’s Office, shall make and maintain the following:
      • An avenue for one-time levies; and
      • An avenue for standing orders.
    2. The Treasury reserves the right to create and dissolve any other revenue streams as necessary to the efficient functioning of the State.
    3. External approval is not required for the dissolution of a revenue channel.
    4. The National Fiscal Commission is to be made aware of the dissolution of a revenue channel no later than 72 hours before the proposed dissolution.

    Part IV- Capacity of the Koru

    Section 8- Execution

    1. The Koru is directed to facilitate the opening and ownership of accounts with:
      • Commercial banks/building societies as applicable for the storage, insurance; and
      • Usage of such funds in the procurement of goods and services.
    2. The sitting Lord High Treasurer shall also be granted access to make payments on behalf of the state, and direct funds according to the Revenue Mission that the Treasury embarks upon.

    Part V- Banking System

    Section 9- Establishment

    1. Recognising the need to implement an independent Hokorian Banking System, this Section authorises the partial suspension of Section 8 without repealing the Statute in the event the Hokorian Banking System is launched.
    2. This Statute further authorises the future creation of a National Bank to save, handle, and loan finances as necessary or directed to by account holders within the Hokorian Banking System:
      • Should a National Bank not be created by December 2028, this clause is sunset and is no longer applicable to any subsequent Statutes.

    Part VI- Oversight

    Section 10- Members

    1. Members of the Council of Officers or the Representation and Oversight Board may apply for roles within the Treasury to ensure the stable operation of it, and organisations sanctioned by it.

    Section 11- Amendments

    1. The Voluntary Levy to the State is free to be amended by the Office of the Treasury as needed to reflect the realities of operating a revenue collection service, and potential National Bank, under the advice of the Lord High Treasurer and the authorisation of the National Fiscal Commission.

    Part VII- Final Provisions

    Section 12- Regulations

    1. Regulations may be made for the purposes of this Statute.
    2. Regulations may prescribe procedures, safeguards and administrative detail.

    Section 13- Relationship to Other Law

    1. This Statute operates subject to the Constitution, Constitutional Orders and Constitutional Charters of the State, and the Treasury and Economic Regulation Statute, 2026.
    2. This Statute may be amended, suspended or repealed in accordance with the Council of Officers Charter.