that they could know their obligations and rights in matters of tax and excise duty, in order to stimulate voluntary compliance with these, given that the collection of state income is essential in the process of development of the country. The new Exchange Rate Law, in force since 11th July 2011, has led to a greater availability of funds in the markets and consequently to a reduction in the reliance on the use of International Reserves to finance imports. This legal instrument aims to: (i) ensure greater use of the national banking system; (ii) Ensure implementation of the principle of reverting export receipts back to the national financial system, and to the conversion of at least 50%; (iii) Regulation of Foreign Exchange bureaux activities; (iv) strengthening of Metical for domestic transactions; (v) Contribute to an increase in domestic savings. 105. The actions carried out by the AT comprised of the opening of new collection posts and the rehabilitation of others, namely:  In 2010: 6 mobile collection posts opened: Namapa, Maríngué, Marromeu, Nhamatanda, Zóbué e Bilene.  In 2011: 15 collection posts opened for domestic taxes: Monapo, Mogovolas, Cheringoma, Muanza, Chemba, Machanga, Muxúngue, Mutarara, Jardim, Xipamanine, Machava, Namaacha and Inhassoro. For excise duty, 2 posts were opened, namely: the border post of Solidja and the tax post of Mambucha, both in the province of Zambézia.  In 2012: 8 collection posts opened: Metangula, Morrumbala, Luabo, Zumbo, Mucumbura, Sussundenga, Gondola and Zimpeto. 106. To harmonize the structuring of the taxation of the external sector, within the context of economic integration, a new Customs Tariff13 and the Code of the Tax on Specific Consumptions were passed by the Government. To operationalize the new Customs Tariff and to increase flexibility clearance of goods (from customs), Decree no. 34/2009, of 6th July, on General Rules for the Goods Clearing was approved, having been introduced the entity of Authorized Economic Operator. Also introduced, by decree No. 33/2009, of 1st July, was the Single Electronic Window14 . 107. As a result of these reforms, the number of NUITs issued increased significantly, year on year, as can be seen in Table 3, having by 10th December 2012 been registered 2.025.054 NUITs. The taxation index for the same period increased from 13,47% to 18,37%, between 2007 and 2011, even though this is still inferior as compared to the SADC average of 21%. 108. According to the table below, the number of small contributors that pay the new ISPC increased between 2009 and 2011 from 9.040 to 88.511, and had reached, 115.848 13 The new Customs Tariff guarantees the liberalization of 86% of the types of goods imported from the region, in the context of the implementation of the Free Trade Zone of SADC, as well as the liberalization (zero rate excise duty) of around 70% of the types of goods imported from the European Union, in the context of the implementation of Economic Partnership Agreements (EPAs). 14 The Single Electronic Window is a facility that permits submission of standardized information through one point of contact, fulfilling in this way all requirements established for customs clearing, in order to drastically reduce the time for clearance; increase the production and treatment of commercial documentation and substantially increase State revenue. 47