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
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