Tax Newsletter Julho/July 2025

Tax Newsletter Julho/July 2025

  • Obrigações fiscais mensais;
  • Monthly tax obligations;
  • Novo Regulamento das Agências Privadas de Emprego;
  • New Regulation on Private Employment Agencies;
  • Pagamento por conta;
  • Payment on account;
  • Indicadores económincos;
  • Economic indicators;
  • Legislação publicada durante o mês de Junho;
  • Legislation published during the month of June;

Português|English

Tax Newsletter Junho/June 2025

Tax Newsletter Junho/June 2025

  • Obrigações fiscais mensais;
  • Monthly tax obligations;
  • PEC—Pagamento Especial por conta;
  • Special tax payment;
  • IRPC- Declaração de Informação Contabilística;
  • CIT – Accounting Information for tax Authorities;
  • Indicadores económicos;
  • Economic indicators;
  • Legislação publicada durante o mês de Maio;
  • Legislation published during the month of May;
  • Deliberações do Conselho de Ministros – Maio;
  • Deliberations of the Council of Ministers – May;

Português|English

Tax Newsletter Maio/May 2025

 Tax Newsletter Maio/May2025

  • Obrigações Fiscais Mensais
  • Monthly Tax Obligations
  • IRPC – Pagamento por Conta
  • CIT – Advance Corporate Income Tax Payment
  • IRPC – Declaração de Rendimentos
  • CIT – Income Statement
  • Relação Nominal
  • Employees List 
  • Indicadores Económicos
  • Economic Indicators
  • Legislação publicada durante o mês de Abril
  • Legislation published during the month of April
  • Deliberações do Conselho de Ministros – Abril
  • Deliberations of the Council of Ministers – April

Português|English

Tax Newsletter Abril/April 2025

Tax Newsletter Abril/April2025

  • Obrigações fiscais mensais
  • Monthly tax obligations
  • Submissão Obrigatória de Facturas Electrónicas
  • Mandatory Submission of Electronic Invoices
  • Banco de Moçambique Introduz Regime Excepcional para Repatriamento e Conversão de Receitas de Exportação
  • Central Bank Introduces Exceptional Regime for Repatriation and Conversion of Export Revenues
  • Indicadores Económicos
  • Economic indicators
  • Legislação publicada durante o mês de Março
  • Legislation published during the month of March

Português | English

 

 
 

Código Do Imposto Sobre o Valor Acrescentado

Lei nº 32/2007 de 31 de Dezembro

Alterado pelas Leis nºs 3/2012 de 23 de Janeiro, 13/2016 de 30 de Dezembro, 16/2020 de 23 de Dezembro e 22/2022 de 28 de Dezembro

Português | English

Código Do Imposto Sobre o Rendimento das Pessoas Singulares

Lei nº 33/2007 de 31 de Dezembro

Alterado pela lei nº 19/2017 de 28 de Dezembro

Português | English

Código Do Imposto Sobre o Rendimento de Pessoas Colectivas

Lei nº 34/2007 de 31 de Dezembro
Alterado pelas Leis nºs 20/2009 de 10 de Setembro, 4/2012 de 23 de Janeiro, 19/2013 de 23 de Setembro e 20/2022 de 30 de Dezembro.

Português | English

MOORE Mozambique

Moore in Mozambique, aligned with the global network, is an audit, accounting and consulting firm distinguished by innovation, quality, and a commitment to the future. Present in Mozambique since 1999, the firm was initially associated with the BDO network.

We have a team of approximately 100 highly qualified professionals dedicated to providing solutions tailored to our clients’ needs.

We believe in a personalized service, where each client is supported by a “Client Service Partner”, ensuring proximity, efficiency, and excellence in service delivery. By combining technical expertise, experience, and innovation, we create value for our clients. In recent years, Moore Mozambique has experienced significant growth, strengthening its market position and continuously investing in the development of solutions that anticipate future challenges.

ABOUT US

Founded in London in 1907, Moore is a leading international accounting and consulting group with a network of 558 firms. Our aim is not only to service our clients’ needs in the most effective and cost-efficient way, but also to assist and facilitate their development and future success. We strive to establish the necessary trust and confidence in our relationships with our clients to ensure we are their first point-of-contact in relation to their business requirements.

Being one of the top 10 international accounting firms, Moore is rapidly growing with a modern and dynamic approach. The firm prioritizes client needs over mere expansion, fostering a unique culture through organic growth. This client-oriented philosophy is built on strong relationships and highly personalized service.

SPECIALIST ADVISORY SERVICES

Specialist Advisory Services

Moore Mozambique Advisory has qualified advisors to support solutions that generate added value for companies and other entities increasingly look for our services.The large experience of Moore Mozambique allows companies to benefit from functional and practical solutions designed by our team of advisors with the use of advanced technological tools and always taking into account  the particularities of each business.

In this context, we provide the following services:

  • Evaluation of companies;
  • Feasibility studies;
  • Investment and Financing;
  • Restructuring of companies and organizations;
  • Strategic plans and business plans;
  • Information systems advisory, with particular emphasis to the implementation of integrated systems and developments;
  • Advice on Human Resources;
  • Specific training.