Publications

PUBLICATIONS

Competition Law

Establishes the framework for protecting and promoting competition in economic activities. It prohibits anticompetitive practices, including restrictive agreements and abuse of dominance, and provides

PUBLICATIONS

Regulation of the Foreign Exchange Law

Implements the Foreign Exchange Law by detailing the rules governing foreign exchange activities and transactions covered by that law. It addresses control mechanisms, participants’

PUBLICATIONS

Basic Law of the Tax System

Defines the principles and structure of Mozambique’s tax system, identifying its principal taxes and the foundations of their organization. It establishes the overall framework

PUBLICATIONS

Simplified Tax Code for Small Taxpayers

Establishes a simplified tax regime for small taxpayers carrying on economic activities who meet the statutory requirements. It defines the scope of ISPC, eligibility

PUBLICATIONS

Value Added Tax Code

Governs Value Added Tax (VAT), a consumption tax applying to supplies of goods, services and imports covered by the Code. It sets out taxable

PUBLICATIONS

Personal Income Tax Code

Governs the taxation of individuals’ income, including employment, business and professional income, investment income, property income and other statutory categories. It sets out tax

PUBLICATIONS

Corporate Income Tax Code

Governs the taxation of income earned by legal persons and other entities subject to Corporate Income Tax (IRPC). It establishes rules for determining taxable

PUBLICATIONS

Legal Regime for Foreign Citizens

Establishes the rules governing foreign nationals’ entry into, stay in and departure from Mozambique, together with their rights, duties and guarantees. It covers visas,