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Requirements for completion of the income tax return - M/22 and payment of the respective tax – Matola Tax Office

We hereby inform the business community and other interested parties that by means of a Notice, dated 20 April 2022, the Matola Tax Office informs the taxpayers that the income tax return - M/22 is submitted through the e-tributação, and being so, for its completion and payment of the respective tax, taxpayers must comply with the following requirements:

  1. In the M/22 comments field, the taxpayer must include the sales volume for 2021;
  2. indicate the accountant updated data (OCAM declaration) in the tax return;
  3. indicate the contact details of the company or accountant in the tax return.

The payment should only be made after GARE is issued by the authorised banks.