1. Taxes are levied by virtue of the law, which regulates the rate of taxation, tariffs, dispensations and guarantees for taxpayers.
2. No privilege with regard to taxes shall be permitted other than by virtue of the law.
THE BUDGETArticle 156
1. The manner in which the annual budget is prepared, drafted and executed and the period for which it is valid are regulated by law.
2. All expenditures of the State and the means for the defrayal thereof shall be estimated in the budget.
3. Annually, at the latest on the first working day of October the budget shall be submitted to the National Assembly in one or more proposals of law in accordance with the law and with the government development plan.
4. On the occasion of the submission of the budget proposal by the Government to the National Assembly, the President will address the National Assembly in a special session.
5. As long as that has not occurred, the budget of the fiscal year preceding the year in question shall serve as basis for the management.