With this brief analysis we wish to analyse the implications of force majeure events in the petroleum sector during the COVID-19 pandemic.
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By Presidential Decree no. 11/2020, of 30 March, the President of the Republic of Mozambique decreed the State of Emergency, on grounds of public calamity, throughout the country, with a duration of 30 days, effective as from 0.00 a.m. on 01 April 2020 and ending at 24.00 a.m. on 30 April 2020.
Since the COVID-19 pandemic is already a reality in Mozambique, with the confirmation of the 8th coronavirus case in Mozambique on Sunday, 29 March 2020, it is becoming increasingly urgent to make decisions about how employment relations should be structured and regulated.
...introducing amendments to the Corporate Income Tax Code, approved by Law No. 34/2007 of 31 December, and subsequently amended by Law No. 20/2009 of 10 September, Law No. 4/2012, of 23 January, Law No. 19/2013, of 23 September and by Law No. 20/2022, of 30 December (‘‘CIT Code’’).
...and subsequently amended by Law No. 3/2012, of 23 January, and amended and republished by Law No. 13/2016 of 30 December, by Law No. 22/2022 of 28 December and by Law No. 3/2025 of 21 May (‘‘VAT Code’’).
We hereby inform the business community and other interested parties that Law No. 08/2025 of 29 December, which introduces amendments to the text of the Customs Tariff and its Preliminary Instructions approved by Law No. 17/2022 of 29 December, has been approved.
...by Law No. 10/2025, of 29 December and to VAT Refund Regulation, by Decree No. 52/2025, of 29 December, the Communication and Image Office of the Mozambican Tax Authority, through the Note No. 01/2026 has issued guidelines to be observed by the taxpayers concerned, as follows:
...which introduces amendments to the Excise Duty Code (“CICE”), approved by Law No. 19/2022 of December 29.