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.
...the Assemblies must take place in the first 4 (four) months after the end of each fiscal year to deliberate, among other points, on the annual balance sheet and the management report for the fiscal year as well as the allocation of results.
The SPIM is an electronic payment mechanism that enables payments with immediate availability of funds to the beneficiary.
This instrument comprises a strategic digital transformation package, complemented by the Cloud Computing Regulation, approved by Decree No. 72/2025, of 31 December, creating a legal framework for technological sovereignty and data governance.
...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’’).