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Vanda Ramalho Portugal

Vanda Ramalho Portugal

Senior Lead Lawyer, SAL & Caldeira Advogados, Lda.

Vanda Ramalho Portugal is a Lawyer, Manager of the Tax Practice Group, she provides legal advice mainly in respect of Tax Law with focus in Extractive sector, Investment regimes, International taxation of multinational companies, settlement of tax disputes, Due Diligences and tax regularization.

Professional Qualifications

  • Assisting in the preparation of Administrative and hierarchical appeals before the Public Administration with the aim to safeguard the clients best interest in regards to tax matters;
  • Assisting in preparing requests for binding opinions from the Tax Authority;
  • Legal assistance related to international double taxation issues;
  • Assisting related to Tax refunds;
  • Legal assistance related to Tax and Customs benefits;
  • Legal assistance on Tax Planning;
  • Legal assistance in the tax area;
  • Conducting tax litigation processes before Tax, Customs and Administrative Courts;
  • Assisting with tax regularization, representing clients interests before the tax administration;
  • Training various matters related to tax and public finances matters.

Prior Experience

  • 2021-present, SAL & Caldeira Advogados, Lda – Manager
  • 2015-2021, SAL & Caldeira Advogados, Lda. - Senior Consultant
  • 2017, IK&M Advocates, for 1 month in Kenya
  • 2009-2015, Tax Judge, at the Second Section of Zambézia Tax Court
  • 2012-15, Lecturer of (1)Tax Law and Public Finances and (2) Tax and Customs Law in the Law course at the Social and Political Sciences Faculty of Universidade Católica de Moçambique, Zambézia Branch
  • 2009, Profissional Internship in the Lisbon Tax Court
  • 2006-09, Jurist at the legal bureau of Ministry of Finance, with particular focus to legislative projects production of the Ministry and its subordinate and supervised institutions, to be submitted to the Council of Ministers and to the Assembly of the Republic
  • 2004-05, Participation in the Center of Legal Practice of the Faculty of Law of Eduardo Mondlane University, under the project to support the needy population
  • 2004-05, Pre-Profissional Interenship in the Customs Legal Support Directorate


  • Eduardo Mondlane University, Degree in Law


  • 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".