Confederação das Associações Económicas de Moçambique

ingles politica fiscal

Financial Services to Support International Trade in Mozambique

1. Introduction This report identifies and proposes financial sector interventions in Mozambique and the SADC Region that donors or private sector groups could undertake to improve the access of small and medium enterprises (SMEs) to trade-related financial services and thus increase the volume of trade and gains from it. It is recognized that proposed interventions must not jeopardize financial …

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Mozambique: Globalization and Domestic Policy Choices

1. Introduction The global economy presents important and interesting challenges for Mozambique’s businesses and policymakers alike. Mozambique has a strong interest in regional and global policy processessuch as those taking place in the WTO, in negotiations with the EU concerning new Economic Partnership Agreements (EPAs), and in amendments to and extensions of SADC and SACU agreements. But its …

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Study of the Impact of Tax and Licenses on Five Priority Sectors

At the request of the Ministry of Industry and Commerce, FIAS was asked to carry out a study of the effective tax burden in five sectors.1 The appraisal was extended to include an analysis of tax and customs administration issues, as well as license fees, which affect the business environment. This study is part of a joint FIAS …

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Study on the VAT Refund Situation in PublicWorks Contracts in Mozambique

1. THE VAT IN MOZAMBIQUE: GENERAL ASPECTS VAT was introduced in Mozambique with effect from June 1, 1999.The Mozambican VAT authority is designated as SCIVA – VAT Central Services(SCIVA _ Serviços Centrais do IVA). 1.1. Rates and Scope Rates The Mozambique (unique) VAT rate is 17%. Scope VAT is levied on the – supply of …

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Tax reform and business environment in Mozambique

INTRODUCTION In reply to the TOR we proceeded with the review of the document on the Tax Reform and Business Environment in Mozambique, with special emphasis on the Concerns of the Private Sector. In accordance with the TOR, the objective of the work consists essentially in adding, eliminating or adjusting the issues contained in the documents on “Tax Reform …

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