It is made up of net income and other proceeds or resources that enter the General Fund. This Fund is the main source of government resources considered when preparing the joint resolution of the government budget. The role of the General Fund depends on the emergence of priorities that are determined annually by the Executive and the Legislative Assembly. This fund does not have an advance allocation, unlike special funds, which have a pre-established purpose. It is broken down into 1) revenues from state sources that include taxpayers such as income contributions, sales and use taxes (VAT), taxes, licenses, non-contributory revenues, including traditional and electronic lotteries and miscellaneous income, and 2) collections from external sources such as: customs duties and federal taxes on rum shipments, which the Government of the United States returns to the Government of Puerto Rico.