Fundamental Law of the Republic of the Congo
“ Article 238 No tax for the benefit of the State can be established except by law. No provincial tax can be established except by an edict. Article 239 Taxes for the benefit of the State and the provinces are voted on annually. The laws and edicts that establish them have force only for one year, if they are not renewed. Article 240 No privilege can be established in matters of taxes. No exemption or moderation of taxes can be established except by law or edict. ”
