constituteproject.org PDF generated: 18 Apr 2016, 16:56 Article 18 All inhabitants of the Republic shall respect Equatorial Guinea, its national symbols, the Head of State, Government, and other institutions legally constituted. Article 19   1. • Duty to pay taxes   2. The State through the Tax Law, inspired by the basic principles of equality, generality and prosperity, establishes the taxes, encumbrances (gravámenes) and para-fiscal contributions and the special circumstances that concur in each tax type (figura impositiva) for its liquidation. All legal and physical persons, national or foreign, residents of the Republic of Equatorial Guinea have the obligation to pay taxes [imposed] by law. Article 20 • Duty to pay taxes   1.   2. • Duty to obey the constitution Every Equatoguinean has the duty to proportionally bear to its contributive faculties the public financial burdens established by the law. The revenues and expenses of the State and the investment program are written in each financial year in an annual budget made in accordance with the applicable legislation. Article 21 Every citizen has the duty to respect, to comply and to defend the Fundamental Law and the Nation’s Legal Framework. Article 22 • Right to found a family   1.   2. The State protects the family as the fundamental cell of society, it assures [to it] the moral, cultural and economic conditions that favor the achievement of its objectives. It also protects every class of matrimony celebrated in accordance with the law, as well as maternity and familiar duties. Article 23 • State support for children • Right to health care   1.   2. Equatorial Guinea 1991 (rev. 2012) The State protects the person from its conception and fosters the minor in order for him to develop normally and with security for his moral, mental, and physical integrity, as well as his life within the home. The State encourages and promotes primary attention to health care as the cornerstone for the development of such sector. Page 9