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Tânia Cristina Santhim

Tânia Cristina Santhim

Associate, SAL & Caldeira Advogados, Lda.

Tânia Santhim provides legal advice on matters of tax strategy, law and compliance, with a special focus on the tax regime applicable to the oil, gas and mining sectors. 

She has experience analyzing the tax implications of company structure; assistance with registration of the investment projects; drafting of discretionary appeals, administrative appeals, contentious appeals and motions to stay tax enforcement, with regard to tax administration, tax enforcement court and the tax court, as well as at the level of the administrative court.

Tânia has participated in the reform of the tax law in Mozambique, cooperating with tax authorities in the reform process of indirect taxes (VAT) and tax incentives for oil and gas and mining sectors.

Tânia's client portfolio covers a large number of subsidiaries and permanent establishments of international corporations operating in different economic sectors, including construction, energy, real estate, tourism, transport, telecommunications and retail.

Experience has included advising:

  • Various clients, on tax matters relating to direct taxes, indirect taxes and other taxes applicable in Mozambique
  • Clients, drafting of discretionary appeals, administrative appeals, contentious appeals, be it for tax administration, tax enforcement court or to tax court, as well as to the administrative court
  • Nationals and international clients, in various issues in the areas of labor, commerce, immigration, tax and banking and foreign exchange
  • Clients, on tax audits and in regularizing their tax status
  • Investors, with the registration of their investment project before the agency for investment and export promotion (APIEX)
  • In the process of incorporation of companies and the registration of branches
  • On disciplinary proceedings, be it under civil service regulation or under the labor law
  • On individual and corporate tax planning and compliance
  • On the tax implications of a variety of contracts

Professional Qualifications

  • Lawyer admitted on Mozambique Bar Association (2016)


  • Eduardo Mondlane University, Degree in Law (2005)
  • DLA Piper international tax group, participation in International Tax Training
  • DLA Piper Africa, participation in Knowledge Management and Training Initiative  
  • Participation in training related to VAT general rules and electronic invoicing
  • Participation and discussion in the drafting and review of municipal ordinances for the municipality of Maputo

Prior Experience

  • 2010 to 2012, Legal Tax Consultant, Mozambique-based auditing firm
  • 2006 to 2012, Legal Adviser, City Council


  • Member of the Mozambique Bar Association