In connection with national tax administration by the national authorities, arrangements shall be provided which will enable the States to protect their special agricultural, commercial, trade and industrial interests. ARTICLE 84 The Commonwealth has authority to regulate by law: 1. The organization of the State tax administrations so far as is required for the uniform and impartial execution of the national tax laws; 2. The organization and functions of the authorities charged with the supervision of the execution of the national tax laws; 3. The accounting with the States; 4. The reimbursement of the costs of administration in connection with the execution of the national tax laws. ARTICLE 85 All revenues and expenditures of the Commonwealth must be estimated for each fiscal year and entered in the budget. The budget is adopted by law before the beginning of the fiscal year. Appropriations are ordinarily granted for one year; in special cases they may be granted for a longer period. Otherwise, provisions extending beyond the fiscal year or not relating to the national revenues and expenditures or their administration, are inadmissible in the national budget law. The National Assembly may not increase appropriations in the budget bill or insert new items without the consent of the National Council. The consent of the National Council may be dispensed with in accordance with the provisions of Article 74. ARTICLE 86 In the following fiscal year the National Minister of Finance will submit to the National Council and to the National Assembly an account concerning the disposition of all national revenue so as to discharge the responsibility of the National Cabinet. The auditing of this account will be regulated by national law. ARTICLE 87 Funds may be procured by borrowing only in case of extraordinary need and in general for expenditures for productive purposes only. Such procurement of funds as well as the assumption by the Commonwealth of any financial obligation is permissible only by authority of a national law. ARTICLE 88 The postal and telegraph services, together with the telephone service, are exclusively functions of the Commonwealth. The postage stamps are uniform for the whole Commonwealth. The National Cabinet, with the consent of the National Council, issues the regulations prescribing the conditions and charges for the use of the means of communication. With the consent of the National Council it may delegate this authority to the Postmaster General. The National Cabinet, with the consent of the National Council, establishes an advisory council to co-operate in deliberations concerning the postal, telegraph and telephone services and rates. The Commonwealth alone concludes treaties relating to communication with foreign countries. ARTICLE 89