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Tax Amnesty in 2019

The Office of the President of the Tax Authority of Mozambique presented to the Council of Ministers a proposal for a Law approving the Exceptional Regime for Tax Debt Regularization for the year 2019.

In this document, which requests the opinion and contributions of the Confederation of Economic Associations of Mozambique (CTA), the Tax Authority proposes the granting of "(...) pardon of any fines, interest, costs of executive proceedings and other legal increases arising from national taxes and self-regulatory or non-compliance with ancillary obligations, whose debt was recorded up to December 31, 2018. "

Please note that the amnesty is conditioned to the regularization of the tax debt or to the presentation of the competent request for payment in installments by the taxable person until December 31, 2019.

The main purpose of this proposal was to reduce the high number of lawsuits accumulated in tax enforcement proceedings and to maximize revenue collection.

We emphasize that the document presented here still needs to be approved by the Assembly of the Republic of Mozambique. Therefore, the application of this amnesty is pending implementation of the provisions of Article 179.º n.º 2 of the Constitution of the Republic of Mozambique.