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Vanda Ramalho Portugal

Vanda Ramalho Portugal

Associate, SAL & Caldeira Advogados, Lda.

Vanda Joaquim Ramalho Portugal advises clients in respect of tax law, with a focus in extractive industries, investment regimes, taxation of multinational companies, due diligence, tax disputes (prelitigation and litigation), and regularization of tax status.

Vanda’s clients range from oil and gas companies, mining companies, extractive industry service providers and non-governmental organizations (NGOs).

She advises clients in relation to tax refunds, customs-related matters and in seeking binding opinions from the tax authority. She also has experience in tax matters related to agriculture.

Experience has included advising:

  • One of the world’s largest oil and gas companies, regarding the Mozambican tax framework
  • One of the world’s largest mining companies, in several tax-related prelitigation and litigation matters
  • A multinational company, in the publicity field in a tax regularization before the tax authority
  • Several NGOs, regarding tax implications of their activities in Mozambique
  • Several companies in pre-acquisition due diligence related to tax

Professional Qualifications

  • Lawyer registered at the Mozambique Bar Association (2018)
  • Tax Judge, at tax court (Quelimane, Mozambique) (2009 to 2015) 


  • Eduardo Mondlane University, Degree in Law (2005)

Prior Experience

  • 2012 to 2015, Lecturer in tax law and public finance and tax and customs law, Universidade Católica de Moçambique, Zambézia campus
  • 2009, Judge, Professional Internship, Lisbon tax court
  • 2006 to 2009, Legal Adviser, Legal Bureau of Ministry of Finance, with a particular focus on legislative drafting of the ministry and its subordinate and supervised institutions


  • Member of the Mozambique Bar Association

Newsletter 2018

In this number you can read: "Changes in Mozambican Capital Gains Tax Regime to the Extractive Industry", "The new VAT Regulation Regime Applicable to Companies in the Petroleum and Mining Sectors" and "Tax Implications Due to Vicissitudes of Companies in Mozambique: The Merger".