Publications

Establishes the general rules governing employment relationships. It covers hiring, employees’ and employers’ rights and duties, remuneration, working time, leave, disciplinary matters, termination of

Establishes the legal framework for commercial entrepreneurs and companies. It addresses company formation and organization, share capital, shareholders’ rights and duties, management, corporate resolutions,

Governs Stamp Duty on the acts, contracts, documents and transactions listed in its Schedule. The Code defines liable persons, exemptions and assessment and payment

Governs the allocation and use of the Unique Tax Identification Number (NUIT). It defines who must obtain tax identification, registration and record update procedures,

Details procedures for implementing the Investment Law, including project submission, appraisal, authorization or registration and monitoring. It defines the responsibilities of the authorities involved,

Establishes the legal framework for domestic and foreign private investments covered by the law. It defines investor guarantees, rights and duties, forms of investment

Establishes the legal framework for foreign exchange transactions in Mozambique. It defines residents’ and non-residents’ rights and duties, the framework for cross-border transactions and

Establishes rules and procedures for conducting foreign exchange transactions. It covers documentation, verification and transaction registration, as well as banks’ and customers’ responsibilities when