CONSTITUTION OF THE REPUBLIC OF MOZAMBIQUE 4. The State shall promote, in co-operation with associations of the disabled and with private entities, a policy that will guarantee: a) the rehabilitation and integration of the disabled; b) the creation of appropriate conditions to prevent them from becoming socially isolated and marginalized; c) priority treatment of disabled citizens by public and private services; d) easy access to public places. 5. The State shall encourage the establishment of associations of the disabled. CHAPTER VI FINANCIAL AND TAX SYSTEM Article 126 Financial System The financial system shall be organised in such a way as to guarantee that savings are formed, deposited and secure and that financial measures required for the country’s economic and social development are applied. Article 127 Tax System 1. The tax system shall be structured in order to meet the financial needs of the State and other public bodies, achieve the objectives of the State’s economic policy, and guarantee the fair distribution of income and wealth. 2. Taxes shall be established and modified by law, which shall stipulate tax incidence and tax rates, and fiscal benefits and guarantees afforded to taxpayers. 3. Nobody may be compelled to pay taxes that have not been established in accordance with the Constitution, and which are not assessed and collected in terms of the law. 4. During the course of the same financial year, the bases of tax incidence and tax rates may not be increased. 5. Tax law shall not have retroactive effect, except where this would be more favourable to the taxpayer. Translation by MOZLEGAL – Mozambique's Legal Resource Portal www.mozlegal.com [email protected] Tel: +258 1 496900 – Fax: +258 1 496802 Directors: José Caldeira - [email protected] & Adrian Frey - [email protected] MOZLEGAL is a Project of José Caldeira & Associados - Attorneys & Consultants 38