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Legal implications for procedural acts during the state of emergency

Legal implications for procedural acts during the state of emergency

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.

Competition Regulatory Authority Website

Also available on the CRA website is a Guide of Competition Good Practices for Business Associations, which aims to clarify and guide the development of their activities in matters where the Competition Law applies.

End of VAT Exemption in the Transmission of Sugar, Oils and Soaps

Thus, the taxpayers transferring the aforementioned goods and services must, as of 01 January, 2024, charge VAT at the rate of 16% on both, existing stock and stock to be acquired or produced, in order to channel the applicable tax to the State Treasury.