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April 30, 2020
Mozambique introduces tax and customs measures to mitigate COVID-19 impact
The Government of Mozambique approved, following ratification of the State of Emergency, through Decree n.º 23/2020 dated 27 April 2020, a number of fiscal and customs measures in support of economic agents and taxpayers, with the objective of mitigating the economic impact of COVID-19.
The Decree sets forth certain fiscal and customs measures, namely a speedier process with respect to the importation of certain goods and exceptional fiscal measures under Income Tax and Value-Added Tax (VAT).
The measures are valid until 31 December 2020.
Corporate Income Tax measures
These measures are also valid until 31 December 2020 and are subject to further regulations in order to establish the implementation procedures.
For additional information with respect to this Alert, please contact the following:
Ernst & Young Limitada, Maputo
Ernst & Young Advisory Services (Pty) Ltd., Africa ITTS Leader, Johannesburg
Ernst & Young Société d’Avocats, Pan African Tax – Transfer Pricing Desk, Paris
Ernst & Young LLP (United Kingdom), Pan African Tax Desk, London
Ernst & Young LLP (United States), Pan African Tax Desk, New York